0001653909-24-000015 | 10-K | XBRL Viewer

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Significant Accounting Policies - Property and Equipment - Net (Details)	Dec. 31, 2023
Computers and equipment
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	3 years
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	3 years
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	5 years
Internal-use software
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	3 years
Minimum
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	3 years
Maximum
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	5 years

Income Taxes - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Operating Loss Carryforwards [Line Items]
Undistributed earnings of foreign subsidiaries	$ 2,200
Unrecognized tax benefits	1,925	$ 1,634	$ 1,265
Federal
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	157,600	71,400
Federal \| Research and development
Operating Loss Carryforwards [Line Items]
Tax credit carryforwards	4,300
State
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	194,800	72,800
State \| Research and development
Operating Loss Carryforwards [Line Items]
Tax credit carryforwards	3,100
Foreign
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	$ 6,500	$ 4,500

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Net revenue	$ 254,065	$ 297,766
Cost of revenue	149,833	168,138
Gross profit	104,232	129,628
Operating expense:
Selling, general, and administrative expense	174,044	166,736
Marketing expense	49,042	59,109
Impairment expense	27,392	3,286
Restructuring expense	6,757	782
Total operating expense	257,235	229,913
Loss from operations	(153,003)	(100,285)
Loss from sales of businesses	(2,761)	0
Interest income	4,076	19
Other (expense) income	(436)	139
Loss before provision for income taxes	(152,124)	(100,127)
Income tax provision	(334)	(1,227)
Net loss	$ (152,458)	$ (101,354)
Net loss per share data:
Net loss per share attributable to common stockholders, basic (in dollars per share)	$ (1.01)	$ (0.68)
Net loss per share attributable to common stockholders, diluted (in dollars per share)	$ (1.01)	$ (0.68)
Weighted-average shares used in computing net loss per share attributable to common stockholders, basic (in shares)	151,672,437	148,754,428
Weighted-average shares used in computing net loss per share attributable to common stockholders, diluted (in shares)	151,672,437	148,754,428
Other comprehensive loss:
Foreign currency translation gain (loss)	$ 276	$ (4,277)
Total comprehensive loss	$ (152,182)	$ (105,631)

Stockholders’ Equity

12 Months Ended

Dec. 31, 2023

Equity [Abstract]

Stockholders’ Equity

As of December 31, 2023 and 2022, we were authorized to issue 2,220,000,000 shares of capital stock, comprised of 2,000,000,000 shares of Class A common stock, 200,000,000 shares of Class B common stock, and 20,000,000 shares of preferred stock. All classes of our stock have a par value of $0.0001.

Preferred stock

As of December 31, 2023 and 2022, there were no shares of convertible preferred stock issued and outstanding.

Common Stock

As of December 31, 2023 and 2022, the Company had two classes of common stock: Class A common stock and Class B common stock. Each class had a par value of $0.0001.

Voting—Holders of Class A common stock are entitled to one vote per share on all matters to be voted upon by the stockholders, and holders of Class B common stock are entitled to 10 votes per share on all matters to be voted upon by the stockholders. The holders of our Class A common stock and Class B common stock generally vote together as a single class on all matters submitted to a vote of our stockholders, unless otherwise required by Delaware law or our amended and restated certificate of incorporation. Delaware law could require either holders of our Class A common stock or Class B common stock to vote separately as a single class in the following circumstances: (i) if we were to seek to amend our amended and restated certificate of incorporation to increase or decrease the number of authorized shares of a class of our capital stock, then that class would be required to vote separately to approve the proposed amendment; (ii) if we were to seek to amend our amended and restated certificate of incorporation to increase or decrease the par value of a class of our capital stock, then that class would be required to vote separately to approve the proposed amendment; and (iii) if we were to seek to amend our amended and restated certificate of incorporation in a manner that alters or changes the powers, preferences or special rights of a class of our capital stock in a manner that affected its holders adversely, then that class would be required to vote separately to approve the proposed amendment. As a result, in these limited instances, the holders of a majority of the Class A common stock could defeat an amendment to our amended and restated certificate of incorporation. Our amended and restated certificate of incorporation does not provide for cumulative voting for the election of directors.

Dividends—Holders of Class A common stock and Class B common stock are entitled to ratably receive dividends if, as and when declared from time to time by our board of directors at its own discretion out of funds legally available for that purpose, after payment of dividends required to be paid on outstanding preferred stock, if any. Under Delaware law, we can only pay dividends either out of “surplus” or out of the current or the immediately preceding year’s net profits. Surplus is defined as the excess, if any, at any given time, of the total assets of a corporation over its total liabilities and statutory capital. The value of a corporation’s assets can be measured in a number of ways and may not necessarily equal their book value.

Right to Receive Liquidation Distributions—Upon our dissolution, liquidation, or winding-up, the assets legally available for distribution to our stockholders are distributable ratably among the holders of our Class A common stock and Class B common stock, subject to prior satisfaction of all outstanding debt and liabilities and the preferential rights and payment of liquidation preferences, if any, on any outstanding shares of preferred stock.

Conversion—Each share of our Class B common stock is convertible at any time at the option of the holder into one share of our Class A common stock. Each share of our Class B common stock will convert automatically into one share of our Class A common stock upon any transfer, whether or not for value, except for (i) certain permitted transfers to entities, to the extent the transferor retains sole dispositive power and exclusive voting control with respect to the shares of Class B common stock, and (ii) certain other permitted transfers described in our amended and restated certificate of incorporation. In addition, if held by a natural person (including a natural person serving in a sole trustee capacity), each share of our Class B common stock will convert automatically into one share of our Class A common stock upon the death or incapacity of such natural person as described in our amended and restated certificate of incorporation. All outstanding shares of our Class B common stock will convert automatically into an equivalent number of shares of our Class A common stock upon the final conversion date, defined as the later of (a) the last trading day of the fiscal quarter immediately following the tenth anniversary of November 5, 2021 and (b) the date fixed by our board of directors that is no less than 61 days and no more than 180 days following the date on which the outstanding shares of Class B common stock first represent less than 10% of the aggregate number of the then outstanding shares of Class A common stock and Class B common stock (except if the final conversion date determined according to (a) or (b) would otherwise occur on or after the record date of any meeting of stockholders and before or at the time the vote at such meeting is taken, then the final conversion date shall instead be the last trading day of the fiscal quarter during which such vote was taken).

Other Matters—The Class A common stock and Class B common stock have no preemptive rights pursuant to the terms of our amended and restated certificate of incorporation and our amended and restated bylaws. There are no redemption or sinking fund provisions applicable to the Class A common stock and Class B common stock. All outstanding shares of our Class A common stock are fully paid and non-assessable.

Shares of common stock reserved for future issuance as of December 31, 2023 and 2022 consist of the following:


	December 31, 2023	December 31, 2022
Shares reserved for convertible preferred stock outstanding	—	—
2015 Equity Incentive Plan:
Options issued and outstanding	8,206,091	12,700,367
Shares available for future option grants	—	—
2021 Equity Incentive Plan:
Options issued and outstanding	5,043,892	2,687,819
Shares available for future option grants	11,291,364	13,236,891
RSUs outstanding	10,264,090	4,788,964
PSUs outstanding	525,108	787,660
2021 Employee Stock Purchase Plan:
Shares available for future grants	5,236,950	4,091,248
Total shares of common stock reserved for future issuance	40,567,495	38,292,949

- Definition

The entire disclosure for equity.

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+ Details

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2023

Commitments and Contingencies Disclosure [Abstract]

Schedule of Purchase Commitments

The table below shows the minimum purchase amounts per year:


(in thousands)	Braskem S.A.
Fiscal year ended December 31,
2024	$	3,171
2025	3,624
2026	4,077
2027	4,530
Total minimum purchase commitments	$	15,402

Stock Transactions (Details) - USD ($) $ in Thousands			3 Months Ended	12 Months Ended
Stock Transactions (Details) - USD ($) $ in Thousands	Nov. 19, 2018	Sep. 05, 2018	Sep. 30, 2022	Dec. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Common stock options exercised (in shares)	220,000	825,000		1,715,629
Repayment of non-recourse promissory note			$ 500		$ 539
Promissory Note
Debt Instrument [Line Items]
Interest rate	2.86%	2.86%

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

Business Combinations and Dispositions (Details)			12 Months Ended
Business Combinations and Dispositions (Details)	Sep. 19, 2023 USD ($) installment	Sep. 05, 2023 USD ($) installment	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Loss on disposal			$ 2,761,000	$ 0
Assets held for sale			0
Disposal Group, Disposed of by Sale, Not Discontinued Operations \| Allbirds South Korea LLC
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration receivable from transaction		$ 1,600,000
Number of installments \| installment		3
Number of days, period in which the first installment due		60 days
Consideration received less than net book value of the transferred assets and liabilities		$ 1,900,000
Loss on disposal			300,000
Disposal Group, Disposed of by Sale, Not Discontinued Operations \| Allbirds Canada, ULC
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration receivable from transaction	$ 1,300,000
Number of installments \| installment	4
Consideration received less than net book value of the transferred assets and liabilities	$ 3,700,000
Loss on disposal			$ 2,400,000

Balance Sheet Components - Accrued Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Supplemental Balance Sheet Disclosures [Abstract]
Sales-refund reserve	$ 3,370	$ 4,534
Taxes payable	1,996	3,336
Employee-related liabilities	4,174	2,624
Accrued expenses	13,447	12,954
Total accrued expenses and other current liabilities	$ 22,987	$ 23,448

Stockholders’ Equity - Schedule of Common Stock Reserved for Future Issuance (Details) - shares	Dec. 31, 2023	Dec. 31, 2022
Class of Stock [Line Items]
Shares reserved for convertible preferred stock outstanding (in shares)	0	0
Options issued and outstanding (in shares)	13,249,983	15,388,186
Total shares of common stock reserved for future issuance (in shares)	40,567,495	38,292,949
2015 Equity Incentive Plan
Class of Stock [Line Items]
Options issued and outstanding (in shares)	8,206,091	12,700,367
Shares available for future option grants (in shares)	0	0
2021 Equity Incentive Plan
Class of Stock [Line Items]
Options issued and outstanding (in shares)	5,043,892	2,687,819
Shares available for future option grants (in shares)	11,291,364	13,236,891
2021 Equity Incentive Plan \| Restricted stock units
Class of Stock [Line Items]
RSUs and PSUs outstanding (in shares)	10,264,090	4,788,964
2021 Equity Incentive Plan \| Performance stock units
Class of Stock [Line Items]
RSUs and PSUs outstanding (in shares)	525,108	787,660
2021 Employee Stock Purchase Plan
Class of Stock [Line Items]
Shares available for future option grants (in shares)	5,236,950	4,091,248

Income Taxes - Reconciliation of Total Amounts of Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Unrecognized tax benefits - at beginning of year	$ 1,634	$ 1,265
Increases in balances related to tax positions taken in prior years	53	175
Decreases in balances related to tax positions taken in prior years	0	(70)
Increases in balances related to tax positions taken in current year	238	264
Unrecognized tax benefits - at end of year	$ 1,925	$ 1,634

Significant Accounting Policies - Accounts Receivable (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Wholesale accounts receivable	$ 4.6	$ 6.3
Credit card receivables	$ 2.3	$ 2.1
Minimum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, settlement period	2 days
Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts receivable, settlement period	3 days

Stock-Based Compensation - Share-based Payment Arrangement, Option, Activity (Details) - USD ($) $ / shares in Units, $ in Thousands			12 Months Ended
	Nov. 19, 2018	Sep. 05, 2018	Dec. 31, 2023	Dec. 31, 2022
Number of Options
Outstanding, beginning balance (in shares)			15,388,186
Granted (in shares)			2,638,982
Exercised (in shares)	(220,000)	(825,000)	(1,715,629)
Forfeited (in shares)			(1,316,164)
Cancelled (in shares)			(1,745,392)
Outstanding, ending balance (in shares)			13,249,983	15,388,186
Vested and exercisable at end of period (in shares)			8,301,286
Weighted-Average Exercise Price
Outstanding, beginning balance (in dollars per share)			$ 3.71
Granted (in dollars per share)			1.39
Exercised (in dollars per share)			0.77
Forfeited (in dollars per share)			4.29
Cancelled (in dollars per share)			3.86
Outstanding, ending balance (in dollars per share)			3.60	$ 3.71
Vested and exercisable at end of period (in dollars per share)			$ 4.06
Weighted-Average Remaining Contractual Term (in years)
Outstanding			6 years 6 months	6 years 5 months 4 days
Vested and exercisable at end of period			5 years 2 months 4 days
Aggregate Intrinsic Value (in thousands)
Outstanding, beginning balance			$ 6,101
Exercised			1,807	$ 9,600
Outstanding, ending balance			927	$ 6,101
Vested and exercisable at end of period			$ 927

Warrants - Warrants and Rights Outstanding, Activity (Details)	12 Months Ended
	Dec. 31, 2022 shares
Class of Warrant or Right, Outstanding [Roll Forward]
Outstanding, beginning of period (in shares)	30,684
Exercised during the period (in shares)	30,684
Outstanding, end of period (in shares)	0

Long-term Debt (Details) - Revolving Credit Facility - USD ($)		12 Months Ended
	Apr. 17, 2023	Dec. 31, 2023	Dec. 31, 2022	Feb. 20, 2019
Credit Agreement
Debt Instrument [Line Items]
Maximum borrowing capacity				$ 40,000,000
Accordion feature, increase limit				35,000,000
Line of credit facility, total revolver commitment percentage		20.00%
Commitment fee percentage		0.20%
Fronting fee percentage		0.125%
Long-term line of credit		$ 0	$ 0
Credit Agreement \| Secured Overnight Financing Rate (SOFR)
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)		0.10%
Credit Agreement \| Base, SOFR, or Commitment Fee \| Minimum
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)		1.75%
Credit Agreement \| Base, SOFR, or Commitment Fee \| Maximum
Debt Instrument [Line Items]
Basis spread on variable rate (as a percent)		2.00%
Second Amendment
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 50,000,000			40,000,000
Accordion feature, increase limit	$ 50,000,000			$ 35,000,000
Line of credit facility, interest rate margin	0.50%
Line of credit facility, percentage threshold of availability of aggregate revolving commitments	25.00%

Warrants

12 Months Ended

Dec. 31, 2023

Warrants and Rights Note Disclosure [Abstract]

Warrants

Common Stock Warrants

Through 2019, we issued warrants to purchase common stock to various third parties. The warrants were exercised in full in August 2022, and therefore, there were no common stock warrants outstanding as of December 31, 2023 and December 31, 2022. We recorded $0.0 million and $1.0 million in common stock warrant expense for the years ended December 31, 2023 and 2022, respectively.

The following is a summary of warrant activity as of December 31, 2022:


Date of issuance			July 2018
Outstanding at December 31, 2021			30,684
Exercised 2022			30,684
Outstanding at December 31, 2022			—

Significant Accounting Policies - Revenue, Remaining Performance Obligation (Details) - Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01 $ in Millions	Dec. 31, 2023 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation, amount	$ 4.6
Remaining performance obligation, expected timing of satisfaction, period	12 months

Benefit Plan	12 Months Ended
Benefit Plan	Dec. 31, 2023
Retirement Benefits [Abstract]
Benefit Plan	Benefit Plan We sponsor a 401(k) defined contribution plan covering eligible employees who elect to participate. We are allowed to make discretionary profit sharing and matching contributions as defined in the plan and as approved by our board of directors. No discretionary profit-sharing contributions were made for the years ended December 31, 2023 and 2022. We made $1.5 million and $1.4 million in matching contributions for the years ended December 31, 2023 and 2022, respectively. We have no intention to terminate the plan.

Description of Business	12 Months Ended
Description of Business	Dec. 31, 2023
Accounting Policies [Abstract]
Description of Business	Description of Business Allbirds, Inc. (“Allbirds” and, together with its wholly owned subsidiaries, the “Company,” “we,” or “our”) was incorporated in the state of Delaware on May 6, 2015. Headquartered in San Francisco, California, Allbirds is a global lifestyle brand that innovates with sustainable materials to make better footwear and apparel products in a better way, while treading lighter on our planet. The majority of our revenue is from sales directly to consumers via our digital and retail channels.

Fair Value Measurements - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Impairment investment	$ 0.1
Investment without readily determinable fair value	$ 2.0	$ 2.3

Net Loss Per Share (Tables)

12 Months Ended

Dec. 31, 2023

Earnings Per Share [Abstract]

Schedule of Basic and Diluted Net Loss per Share

The following table sets forth the computation of basic and diluted net loss per share attributable to common stockholders for the periods presented:


(in thousands, except share and per share data)	December 31, 2023		December 31, 2022
Numerator:
Net loss attributable to common stockholders	$	(152,458)	$	(101,354)
Denominator:
Weighted-average shares used in computing net loss per share attributable to common stockholders, basic and diluted	151,672,437		148,754,428
Net loss per share attributable to common stockholders, basic and diluted	$	(1.01)	$	(0.68)

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share

The following shares of preferred stock and common stock were excluded from the computation of diluted net loss per share attributable to common stockholders for the periods presented, because including them would have been antidilutive:


	December 31, 2023	December 31, 2022

Outstanding stock options	13,249,983	15,388,186
2021 ESPP	—	773
RSUs	10,264,090	4,788,964
PSUs	525,108	787,660
Total anti-dilutive securities	24,039,181	20,965,583

Commitments and Contingencies - Narrative (Details) $ in Millions		12 Months Ended
	Jul. 25, 2023 lawsuit	Dec. 31, 2023 USD ($)
Purchase Commitment, Excluding Long-Term Commitment [Line Items]
Number of suits filed \| lawsuit	2
Braskem S.A.
Purchase Commitment, Excluding Long-Term Commitment [Line Items]
Purchase commitment, amount purchased \| $		$ 2.2

Significant Accounting Policies

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Significant Accounting Policies

Basis of Preparation—The consolidated financial statements have been presented in U.S. dollars and prepared in accordance with United States generally accepted accounting principles (“GAAP”). Certain monetary amounts, percentages, and other figures included elsewhere in these consolidated financial statements and accompanying notes have been subject to rounding adjustments. As such, figures shown as totals in certain tables may not be the arithmetic aggregation of the figures that precede them, and figures expressed as percentages in the text may not total 100% or, as applicable, when aggregated may not be the arithmetic aggregation of the percentages that precede them.

Principles of Consolidation—The consolidated financial statements include the accounts of Allbirds, Inc. and our wholly owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation.

Use of Estimates—The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates.

Risks and Uncertainties—We continue to monitor and respond to evolving developments about recent macroeconomic events, including elevated inflation, the U.S. Federal Reserve raising interest rates, bank failures, supply chain disruptions, fluctuations in currency exchange rates, geopolitical conflicts, and the COVID-19 pandemic, which have led to economic uncertainty in the global economy. These macroeconomic conditions have had and are likely to continue to have adverse consequences on consumer spending, including the buying patterns of our customers and prospective customers. The conditions caused by the aforementioned recent macroeconomic events could affect the rate of consumer spending and could adversely affect demand for our products, lengthen our sales cycles, reduce the value of inventory, reduce expected spending from new customers, and affect our suppliers, all of which could adversely affect our business, results of operations, and financial condition.

As of the date of the issuance of the financial statements, we are not aware of any specific event or circumstance related to the aforementioned macroeconomic events that would require us to update our estimates or judgments or adjust the carrying value of our assets or liabilities. Actual results could differ from those estimates and any such differences may be material to the consolidated financial statements.

Segments—Operating segments are defined as components of an entity for which separate financial information is available and that is regularly reviewed by our chief operating decision maker (“CODM”) in deciding how to allocate resources to an individual segment and in assessing performance. Prior to May 4, 2023, our CODMs were our co-Chief Executive Officers. On May 4, 2023, Timothy Brown, transitioned from his co-Chief Executive Officer role to Chief Innovation Officer, a non-executive role, and Joseph Zwillinger, our other co-Chief Executive Officer, was appointed our Chief Executive Officer. As a result, we performed an evaluation to determine our CODM. We determined that Joseph Zwillinger, Chief Executive Officer, was our CODM after May 4, 2023 and as of December 31, 2023.

We operate in one operating segment and one reportable segment, as our CODM reviews financial information presented on a consolidated basis for purposes of making operating decisions, allocating resources, and evaluating financial performance. There was no change in our operating or reportable segments as a result of the change in CODM during the second quarter of 2023.

The following table presents long-lived assets by geographic area, comprising property and equipment - net, definite-lived intangible assets, and operating lease right-of-use assets:


(in thousands)	December 31, 2023		December 31, 2022
Long-lived assets:
United States	$	79,786	$	126,988
International	13,465		18,638
Total long-lived assets	$	93,251	$	145,626

Foreign Currency Transactions—Our reporting currency is the U.S. dollar. The functional currency for each subsidiary included in these consolidated financial statements that is domiciled outside of the United States is generally the applicable local currency of that country or the U.S. dollar. The translation of foreign currencies into U.S. dollars is performed for assets and liabilities using current foreign currency exchange rates in effect at the balance sheet date and for revenues and expense accounts using average foreign currency exchange rates during the period. Capital accounts are translated at historical foreign currency exchange rates. Translation gains and losses are included in stockholders’ equity as a component of accumulated other comprehensive income or loss. Adjustments that arise from foreign currency exchange rate changes on transactions denominated in a currency other than the functional currency are recognized as other income or expense within the consolidated statements of operations and comprehensive loss.

Cash, Cash Equivalents, and Restricted Cash—We consider all highly liquid investments with an original maturity date of three months or less as cash equivalents. Cash and cash equivalents are comprised primarily of domestic and foreign bank accounts and money market funds. These cash and cash equivalents are valued based on Level 1 inputs, which consist of quoted prices in active markets. We place our cash and cash equivalents with several high credit quality financial institutions which, at times, may be in excess of Federal Deposit Insurance Corporation (“FDIC”) insurance limits. We have not experienced any losses in such accounts and periodically evaluate the credit worthiness of the financial institutions. Our foreign bank accounts are not subject to FDIC insurance.

Restricted cash serves as collateral for a bond with the United States Customs and Border Protection (“CBP”), which allows us to take possession of our inventory before all formalities with the CBP are completed for imported products. Restricted cash is included in prepaid expenses and other current assets on the consolidated balance sheets.

Accounts Receivable—Accounts receivable consist primarily of amounts due from customers, which results from sales to customers including credit card deposits in transit at the balance sheet date, the majority of which are settled within two to three business days, and wholesale accounts receivable, which are settled per the terms of the sale. Wholesale accounts receivable was $4.6 million and $6.3 million as of December 31, 2023 and 2022, respectively. Credit card receivables were $2.3 million and $2.1 million as of December 31, 2023 and 2022, respectively.

Inventory—Inventory consists of finished goods, stated at the lower of cost or net realizable value. We value our inventory using the weighted-average cost method and include product costs from our suppliers, freight, import duties and other landing costs.

We periodically review inventory and record reserves as necessary to appropriately value slow-moving, damaged, and excess inventory. To determine if the value of inventory requires a write-down, we estimate the market value of inventory by considering current and anticipated demand, customer preferences and buying trends, and the age of the merchandise. As of December 31, 2023 and 2022, we recorded an inventory reserve to reduce the value of our inventory by $6.5 million and $8.3 million, respectively, within inventory on the consolidated balance sheets. Related to these inventory reserves, and also including actual shrinkage which is recorded throughout the year based on the results of physical inventory counts, we recognized $10.5 million and $15.9 million as cost of revenue in the consolidated statements of operations and comprehensive loss for the years ended December 31, 2023 and 2022, respectively.

Property and Equipment - Net—Property and equipment - net is stated at cost less accumulated depreciation. Depreciation and amortization expense is computed using the straight-line method over the estimated useful lives of the respective assets, which are generally three to five years. Leasehold improvements are amortized over the shorter of estimated useful lives of the assets or the term of the associated lease. Expenditures for repairs and maintenance are expensed as incurred. Upon disposal, the cost and related accumulated depreciation are removed from the accounts, and the resulting gain or loss is recognized as other income or expense in the consolidated statements of operations and comprehensive loss.

Useful lives by major asset classes are below:


Asset Class						Depreciation Period
Computers and equipment						3 years
Furniture and fixtures						3 years
Machinery and equipment						5 years
Internal-use software						3 years
Leasehold improvements						Shorter of lease term or estimated useful life

Capitalized Internal-Use Software—Costs of software developed for internal-use is accounted for in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Subtopic 350-40, Internal-Use Software. Capitalization of costs begins when the preliminary project stage is completed, management authorizes and commits to funding the computer software project, it is probable that the project will be completed, and the software will be used to perform the function intended. Such costs are capitalized in the period incurred. Capitalization ceases at the point when the project is substantially complete and ready for its intended use. The capitalized costs are amortized using the straight-line method over the estimated useful lives of the software, which is generally three years. For the years ended December 31, 2023 and 2022, we capitalized $11.0 million and $8.9 million, respectively, in internal-use software within property and equipment in the consolidated balance sheets.

Leases—We determine if an arrangement is or contains a lease at inception by evaluating various factors, including if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration and other facts and circumstances. Lease classification is determined at the lease commencement date. Right-of-use assets represent our right to use an underlying asset for the lease term, and lease liabilities represent our obligation to make payments arising from the lease. Operating lease right-of-use assets and liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. Lease payments consist primarily of the fixed payments under the arrangement, less any lease incentives. Variable lease payments are expensed as incurred and include certain non-lease components, such as maintenance and other services provided by the lessor to the extent the charges are variable. Lease expense for lease payments is recognized on a straight-line basis over the lease term. For any right-of-use assets that are impaired, the lease expense is no longer recognized on a straight-line basis.

We use an estimate of our incremental borrowing rate (“IBR”) based on the information available at the lease commencement date in determining the present value of lease payments, unless the implicit rate is readily determinable. The IBR is the company specific rate of interest that would have to be paid by us to borrow on a collateralized basis over a similar term of the lease in a similar economic environment as of the date of the lease. In determining the appropriate IBR, we consider various factors, including, but not limited to, the lease term, our credit rating, U.S Treasury rates, and the currency in which the arrangement is denominated. Our lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option.

We do not separate non-lease components from lease components for our leases. In addition, we do not recognize right-of-use assets and lease liabilities for short-term leases, which have a lease term of 12 months or less and do not include an option to purchase the underlying asset that we are reasonably certain to exercise. Lease cost for short-term leases is recognized on a straight-line basis over the lease term.

Any impairment to the associated right-of-use assets is recognized in the period the impairment occurs and is recorded in the consolidated statements of operations and comprehensive loss as impairment expense.

Operating leases are included in operating lease right-of-use assets, current lease liabilities, and noncurrent lease liabilities on the consolidated balance sheets. We did not have any finance leases for any periods presented.

Impairment of Long-Lived Assets—We evaluate the recoverability of property and equipment, operating lease right-of-use assets, and identifiable intangible assets with definite lives (“long-lived assets) whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. When a triggering event occurs, a test for recoverability is performed, comparing projected undiscounted future cash flows to the carrying value of the asset group. If the carrying amount of an asset group exceeds its estimated undiscounted net future cash flows, an impairment charge is recognized for the amount by which the carrying amount of the asset group exceeds its fair value.

Long-lived assets are reviewed for recoverability at the lowest level in which there are identifiable cash flows (asset group). In the fourth quarter of 2023, in response to changes in the way management views the business, we changed our asset groupings from country-level asset groups to individual store level asset groups. The carrying amount of a store asset group includes stores’ operating lease right-of-use assets and property and equipment, which consists primarily of leasehold improvements. We evaluate corporate assets or other long-lived assets that are not store-specific at the consolidated level.

We determined that triggering events, including a current-period and history of operating cash flow losses, occurred during 2023 and required an impairment review of our long-lived assets. Based on the results of our undiscounted cash flow analysis, we identified certain asset groups in which the projected future undiscounted net cash flows are less than the carrying value of an asset group. For these asset groups, the assets were written down to their fair values, measured primarily on an independent third-party valuation of these long-lived assets.

Based on the results of our impairment analysis, we recorded non-cash impairment charges of $27.4 million, recognized as impairment expense in our consolidated statements of operations and comprehensive loss. $9.8 million of the charge related to a reduction of the carrying value of our operating lease right-of-use assets, and $17.6 million related to a reduction of the carrying value of property and equipment included within property and equipment - net. We recognized $3.3 million of impairment expense for the year ended December 31, 2022.

Any material changes in the sum of our undiscounted cash flow estimates resulting from different assumptions or changes in data used in the third-party valuations as of December 31, 2023 for those asset groups included in our evaluation could result in a material change in the long-lived asset impairment charge for fiscal year 2023. Our projections are estimates, which could vary significantly, either favorably or unfavorably, from actual results if future economic conditions, consumer demand and competitive environments differ from our expectations.

Restructuring—In the first quarter of 2023, we announced a strategic transformation plan designed to improve our revenue trend, as well as improve capital efficiency and drive profitability in the business. As part of this effort, we have incurred professional fees, severance and other employee-related benefits, and other related charges which are recognized within restructuring expense in the consolidated statements of operations and comprehensive loss.

The following table presents a roll-forward of our restructuring charges, which are included within accrued expenses and other current liabilities in the consolidated balance sheets:


(in thousands)	Professional fees and other related charges		Severance and other employee-related benefits
Balance as of December 31, 2022	$	—	$	—
Charges	4,521		2,236
Cash Payments	(4,329)		(1,396)
Balance as of December 31, 2023	$	192	$	840

Business Combinations and Dispositions—In September 2023, we entered into agreements appointing exclusive distributors in South Korea and Canada. Under the distribution arrangements, each third-party distributor operates our existing websites and retail stores and sells products, purchased from us, through various distribution channels, including the retail stores and eCommerce platform, under our brand names in their respective territories.

As part of the appointment, we entered into an asset purchase agreement with each distributor for the sale of certain net assets used in connection with the operations of our businesses in South Korea and Canada. Refer to Note 3, Business Combinations and Dispositions, for further details.

Revenue Recognition—Our primary source of revenue is from sales of shoes and apparel products. We account for revenue in accordance with FASB ASC 606, Revenue from Contracts with Customers, for all periods presented.

We recognize revenue through the following steps:

1.identification of the contract, or contracts, with the customer;

2.identification of the performance obligations in the contract;

3.determination of the transaction price;

4.allocation of the transaction price to the performance obligations in the contract; and

5.recognition of revenue when, or as, we satisfy a performance obligation.

Revenue transactions associated with the sale of our inventory comprise a single performance obligation which consists of the sale of products to customers through our direct to consumer or third party channels. Payment is due either at the time of purchase or within a timeframe specified in the contract, without significant financing components. The consideration received from customers is not variable. We satisfy the performance obligation and record revenues when transfer of control to the customer has occurred, based on the terms of sale. A customer is considered to have control once they are able to direct the use and receive substantially all of the benefits of the product. Control is transferred to wholesale customers upon shipment. Control transfers to retail store customers at the time of sale and to digital customers upon shipment. This transfer of control represents a single deliverable and revenue is recognized at a point in time. We account for shipping and handling fees charged to customers as revenue and we account for shipping and handling costs as fulfillment costs. We recognize the revenue and cost associated with shipping and handling at the time the products are shipped to the customer. Discounts provided to customers are accounted for as a reduction of revenue. Revenues are presented net of any taxes collected from customers and remitted to governmental authorities.

We have two types of contract liabilities: (i) cash collections of purchases, which are included in deferred revenue in the consolidated balance sheets and are recognized as revenue upon shipment; and (ii) unredeemed gift cards and merchandise credits, which are included in deferred revenue in the consolidated balance sheets and recognized as revenue upon redemption.

Gift cards sold to customers do not carry an expiration date and are recorded as deferred revenue until they are redeemed, at which point revenue is recognized. From historical experience, a majority of gift cards are redeemed within a 12-month period from the card issuance date.

We record a reserve for estimated product returns, based upon historical returns, impact of seasonality, current economic and market trends, current business practices, and changes in customer demand and acceptance of our products, in each reporting period as an offsetting decrease of net revenue, with an increase to our sales-refund reserve in accrued expenses. We have also recorded a related inventory returns receivable in prepaid expenses and other current assets, with an offsetting decrease to cost of revenue, as of December 31, 2023 and 2022 in the consolidated balance sheets.

For the years ended December 31, 2023 and 2022, we recognized $4.1 million and $4.2 million, respectively, of revenue that was deferred as of December 31, 2022 and 2021. As of December 31, 2023 and 2022, we had $0.8 million and $0.4 million, respectively, in cash collections of purchases via our digital channel which had not yet shipped, and $3.8 million and $3.6 million, respectively, in gift card liabilities included in deferred revenue in the consolidated balance sheets. The deferred revenue balance of $4.6 million at December 31, 2023 is expected to be recognized over the next 12 months.

The following table disaggregates our net revenue by geographic area, where no individual foreign country contributed in excess of 10% of net revenue for the years ended December 31, 2023 and 2022. We recognized the following net revenue by geographic area based on the primary shipping address of the customer for digital or third party sales, and based on the physical store location for retail store sales:


(in thousands)	December 31, 2023		December 31, 2022
Net revenue by primary geographical market:
United States	$	191,054	$	229,814
International	63,011		67,952
Total net revenue	$	254,065	$	297,766

Cost of Revenue—Cost of revenue primarily consists of the cost of purchased inventory, inbound and outbound shipping costs, import duties, distribution center and related equipment costs, and inventory write-offs and write-downs.

Shipping costs to receive products from our suppliers are included in the cost of inventory and recognized as cost of revenue upon sale of products to our customers.

Selling, General, and Administrative Expense—Selling, general, and administrative expense consists of personnel and related costs including salaries, benefits, bonuses, and stock-based compensation for our corporate and retail employees, third-party professional fees, information technology, payment processing fees, fixed and variable lease costs for corporate offices and retail stores, depreciation and amortization, software costs, legal fees, and other administrative costs associated with operating the business.

Marketing Expense—Marketing expense consists of advertising costs to market our products and is expensed as incurred.

Stock-Based Compensation—Stock-based compensation expense related to stock awards, including stock options, restricted stock units (“RSUs”), stock awards with market-based or performance-based vesting conditions, and stock purchase rights granted under the 2021 Employee Stock Purchase Plan (“ESPP Rights”), is recognized based on the estimated fair value of the awards on the date of the grant. The fair value of each stock option award and ESPP Right is valued on the grant date using the Black-Scholes option pricing model. The fair value of each RSU is based on the estimated fair value of our common stock on the date of grant. The fair of stock awards with market-based or performance-based vesting conditions is based on the estimated fair value using equity valuation models, such as the Monte Carlo simulation, using assumptions and judgements made by management and third-party valuation specialists. Stock-based compensation is generally recognized on a straight-line basis over the requisite service period, which is generally the vesting period of the respective award. Forfeitures are accounted for in the period in which they occur.

The Black-Scholes option pricing model requires the input of highly subjective assumptions, including the fair value of the underlying common stock, the expected term of the option, the expected volatility of the price of our common stock, risk-free interest rates and the expected dividend yield of our common stock. The assumptions used to determine the fair value of the option awards represent management’s best estimates. These estimates involve inherent uncertainties and the application of management’s judgment.

Income Taxes—We record deferred tax assets and liabilities based on differences between the book and tax bases of assets and liabilities. The deferred tax assets and liabilities are calculated by applying enacted tax rates and laws to taxable years in which such differences are expected to reverse. We determine whether a valuation allowance is necessary in accordance with the provisions of the FASB ASC 740, Income Taxes. We recognize the benefits from our deferred tax assets only when an analysis of both positive and negative factors indicate that it is more likely than not that the benefits will be realized.

Our estimate of the potential outcome of any uncertain tax position is subject to our assessment of relevant risks, facts, and circumstances existing at that time. Obtaining new information, settlements with tax authorities and the expiration of statutes of limitations may cause adjustments in income tax expense in the period this occurs.

Fair Value Measurements—FASB ASC 820, Fair Value Measurements, defines fair value, establishes a framework for measuring fair value under GAAP, and enhances disclosures about fair value measurements. It clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. As a basis for considering such assumptions, ASC 820 establishes a three-tier value hierarchy, which prioritizes the inputs used in measuring fair value as follows:

Level 1—Observable inputs, such as quoted prices in active markets

Level 2—Inputs other than the quoted prices in active markets that are observable either directly or indirectly

Level 3—Unobservable inputs in which there is little or no market data, which requires us to develop our own assumptions.

This hierarchy requires us to use observable market data, when available, and to minimize the use of unobservable inputs when determining fair value. We record cash and cash equivalents, accounts receivable, accounts payable, and

accrued expenses at cost. The carrying values of these instruments approximate their fair value due to their short‐term maturities. We hold certain assets that are required to be measured at fair value on both a recurring and non-recurring basis, which are outlined in Note 5, Fair Value Measurements.

Emerging Growth Company—As an “emerging growth company,” the Jumpstart Our Business Startups Act, or the JOBS Act, allows us to delay adoption of new or revised accounting pronouncements applicable to public companies until such pronouncements are made applicable to private companies. For certain pronouncements, we have elected to use the adoption dates applicable to private companies. As a result, our financial statements may not be comparable to the financial statements of issuers who are required to comply with the effective date for new or revised accounting standards that are applicable to public companies.

Smaller Reporting Company—We are currently a “smaller reporting company,” as defined by Rule 12b-2 of the Exchange Act and therefore qualify for reduced disclosure requirements for smaller reporting companies.

Recently Adopted Accounting Pronouncements

In June 2016, the FASB issued ASU 2016-13, Credit Losses (Topic 326) - Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”). ASU 2016-13 requires entities to use a forward-looking approach based on current expected credit losses to estimate credit losses on certain types of financial instruments, including trade and account receivables, which may result in the earlier recognition of allowance for losses. The adoption of the guidance in the first quarter of 2023 did not have a material impact on our condensed consolidated financial statements and related disclosures as of and for the year ended December 31, 2023.

In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting. This guidance provides temporary optional expedients and exceptions to accounting guidance on contract modifications and hedge accounting to ease entities’ financial reporting burdens as the market transitions from the London Interbank Offered Rate (LIBOR) and other interbank offered rates to alternative reference rates. The adoption of the guidance in the first quarter of 2023 did not have a material impact on our condensed consolidated financial statements and related disclosures as of and for the year ended December 31, 2023.

Recently Issued Accounting Pronouncements

In August 2020, the FASB issued ASU No. 2020-06, Accounting for Convertible Instruments and Contracts in an Entity's Own Equity, which simplifies the accounting for certain convertible instruments, amends the guidance on derivative scope exceptions for contracts in an entity's own equity, and modifies the guidance on diluted earnings per share calculations as a result of these changes. The guidance is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. The adoption of ASU 2020-06 is not expected to have a material impact on our consolidated financial statements and related disclosures.

In March 2023, the FASB issued ASU No. 2023-01, Leases (Topic 842) - Common Control Arrangements. This ASU addresses issues related to accounting for leases under common control arrangements. The standard will include an amendment to Topic 842 for all entities with leasehold improvements in common control arrangements to amortize leasehold improvements that it owns over the improvements’ useful life to the common control group if certain criteria are met. The amendments in this update are effective for reporting periods beginning after December 15, 2023, with early adoption permitted. The adoption of ASU 2023-01 is not expected to have a material impact on our consolidated financial statements and related disclosures.

In October 2023, the FASB issued ASU No. 2023-06, Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative, which amends the disclosure or presentation requirements of a variety of topics in the ASC in order to conform with certain SEC amendments in Release No. 33-10532, Disclosure Update and Simplification. The effective date for each amendment will be the date on which the SEC removes that related disclosure from its rules. However, if by June 30, 2027, the SEC has not removed the related disclosure from its regulations, the amendments will be removed from the Codification and not become effective. Early adoption is prohibited. We are evaluating the potential impact of this guidance on our consolidated financial statements and related disclosures.

In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which amended disclosure requirements for segment reporting. The amendments in this ASU

improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses, amendments to enhance interim disclosure requirements and introduce additional details about the chief operating decision maker. These changes address certain investor concerns that disclosures over reportable segment expenses were limited. The amendments in this update are effective for annual reporting periods beginning after December 15, 2023 and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. We are evaluating the potential impact of this guidance on our consolidated financial statements and related disclosures.

In December 2023, the FASB issued ASU No. 2023-09, Income Tax (Topic 740): Improvements to Income Tax Disclosures, which amended disclosure requirements for income taxes. The primary changes from this update relate to improvements over income tax disclosures related to the rate reconciliation, income taxes paid and other disclosures. These changes help investors better 1) understand on an entity’s’ exposure to potential changes in jurisdictional tax legislation and the ensuing risks and opportunities, (2) assess income tax information that affects cash flow forecasts and capital allocation decisions, and (3) identify potential opportunities to increase future cash flows. The amendments in this update are effective for annual reporting periods beginning after December 15, 2025, with early adoption permitted. We are evaluating the potential impact of this guidance on our consolidated financial statements and related disclosures.

Balance Sheet Components

12 Months Ended

Dec. 31, 2023

Supplemental Balance Sheet Disclosures [Abstract]

Balance Sheet Components

Inventory

Inventory consisted of the following as of December 31, 2023 and 2022:


(in thousands)	December 31, 2023		December 31, 2022
Finished goods	$	64,281	$	125,065
Reserve to reduce inventories to net realizable value	(6,518)		(8,269)
Total inventory	$	57,763	$	116,796

Property and Equipment - Net

Property and equipment consisted of the following as of December 31, 2023 and 2022:


(in thousands)	December 31, 2023		December 31, 2022
Leasehold improvements	$	40,008	$	40,305
Furniture and fixtures	23,756		23,988
Internal-use software	29,367		23,393
Machinery and equipment	975		884
Computers and equipment	2,836		1,937
Total property and equipment - gross	96,942		90,507
Less: accumulated depreciation and amortization	(70,857)		(36,167)
Total property and equipment - net	$	26,085	$	54,340

Depreciation and amortization expense for the years ended December 31, 2023 and 2022 was $21.1 million and $15.8 million, respectively, recognized as selling, general, and administrative expense in the consolidated statements of operations and comprehensive loss.

During the fourth quarter of 2023, we determined that triggering events, including a current-period and history of operating cash flow losses, occurred and required an impairment review of our long-lived assets, including property and equipment. Based on the results of our undiscounted cash flow analysis, we identified certain asset groups in which the projected future undiscounted net cash flows were less than the carrying value of an asset group. For these asset groups, the assets were written down to their fair values, measured primarily on an independent third-party valuation of these long-lived assets. As a result, we recognized impairment charges for the year ended December 31, 2023 of $27.4 million, of which $17.6 million related to property and equipment, primarily leasehold improvements within our retail stores.

Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consisted of the following as of December 31, 2023 and 2022:


(in thousands)	December 31, 2023		December 31, 2022
Prepaid expenses	$	5,248	$	6,283
Inventory returns receivable	927		1,090
Security deposits	458		463
Tax receivable	6,865		6,420
Other receivables	2,284		908
Restricted cash	641		632
Total prepaid expenses and other current assets	$	16,423	$	15,796

Other Assets

Other assets consisted of the following as of December 31, 2023 and 2022:


(in thousands)	December 31, 2023		December 31, 2022
Investment in equity securities	$	2,000	$	2,250
Security deposits	3,564		4,417
Intangible assets	82		133
Debt issuance costs	8		57
Deferred tax assets	1,475		1,001
Total other assets	$	7,129	$	7,858

Investments in equity securities

On November 20, 2020, we entered into an agreement to make a minority equity investment of $2.0 million in Natural Fiber Welding, Inc. in exchange for 201,207 shares of Series A-3 Preferred Stock. Our investment is carried at cost, less any impairment, plus or minus changes resulting from observable price changes in orderly transactions for an identical or similar investment of the same issuer. Throughout the year, we assess whether impairment indicators exist to trigger the performance of an impairment analysis. There were no impairment charges or observable price changes for the years ended December 31, 2023 and 2022.

On November 22, 2021, we made a $0.3 million investment in NoHo ESG, Inc. via a simple agreement for future equity (“SAFE”). Our investment was carried at cost, less any impairment, plus or minus changes resulting from observable price changes in orderly transactions for an identical or similar investment of the same issuer. Throughout the year, we assess whether impairment indicators exist to trigger the performance of an impairment analysis. In April 2023, Noho ESG was dissolved. In accordance with the provisions of the SAFE, we were entitled to receive the entire amount of our investment. However, as a result of a shortfall of assets, we received a pro rata share of remaining assets, which included approximately $0.2 million in cash and rights to their intellectual property. Therefore, we recorded a realized loss on our investment of $0.1 million for the year ended December 31, 2023.

Accrued Expenses and Other Current Liabilities

Accrued expenses consisted of the following as of December 31, 2023 and 2022:


(in thousands)	December 31, 2023		December 31, 2022
Sales-refund reserve	$	3,370	$	4,534
Taxes payable	1,996		3,336
Employee-related liabilities	4,174		2,624
Accrued expenses	13,447		12,954
Total accrued expenses and other current liabilities	$	22,987	$	23,448

Balance Sheet Components (Tables)

12 Months Ended

Dec. 31, 2023

Supplemental Balance Sheet Disclosures [Abstract]

Schedule of Inventory

Inventory consisted of the following as of December 31, 2023 and 2022:


(in thousands)	December 31, 2023		December 31, 2022
Finished goods	$	64,281	$	125,065
Reserve to reduce inventories to net realizable value	(6,518)		(8,269)
Total inventory	$	57,763	$	116,796

Schedule of Property and Equipment

Useful lives by major asset classes are below:


Asset Class						Depreciation Period
Computers and equipment						3 years
Furniture and fixtures						3 years
Machinery and equipment						5 years
Internal-use software						3 years
Leasehold improvements						Shorter of lease term or estimated useful life

Property and equipment consisted of the following as of December 31, 2023 and 2022:


(in thousands)	December 31, 2023		December 31, 2022
Leasehold improvements	$	40,008	$	40,305
Furniture and fixtures	23,756		23,988
Internal-use software	29,367		23,393
Machinery and equipment	975		884
Computers and equipment	2,836		1,937
Total property and equipment - gross	96,942		90,507
Less: accumulated depreciation and amortization	(70,857)		(36,167)
Total property and equipment - net	$	26,085	$	54,340

Schedule of Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consisted of the following as of December 31, 2023 and 2022:


(in thousands)	December 31, 2023		December 31, 2022
Prepaid expenses	$	5,248	$	6,283
Inventory returns receivable	927		1,090
Security deposits	458		463
Tax receivable	6,865		6,420
Other receivables	2,284		908
Restricted cash	641		632
Total prepaid expenses and other current assets	$	16,423	$	15,796

Schedule of Other Assets

Other assets consisted of the following as of December 31, 2023 and 2022:


(in thousands)	December 31, 2023		December 31, 2022
Investment in equity securities	$	2,000	$	2,250
Security deposits	3,564		4,417
Intangible assets	82		133
Debt issuance costs	8		57
Deferred tax assets	1,475		1,001
Total other assets	$	7,129	$	7,858

Schedule of Accrued Liabilities

Accrued expenses consisted of the following as of December 31, 2023 and 2022:


(in thousands)	December 31, 2023		December 31, 2022
Sales-refund reserve	$	3,370	$	4,534
Taxes payable	1,996		3,336
Employee-related liabilities	4,174		2,624
Accrued expenses	13,447		12,954
Total accrued expenses and other current liabilities	$	22,987	$	23,448

Leases (Tables)

12 Months Ended

Dec. 31, 2023

Leases [Abstract]

Schedule of Lease Information

The components of lease costs, recognized as selling, general, and administrative expense in the consolidated statements of operations and comprehensive loss, along with the weighted-average lease term and weighted-average discount rate for operating leases, are as follows:


(in thousands, except for lease term and discount rate)	December 31, 2023			December 31, 2022
Operating lease costs	$	18,404		$	16,508
Variable lease costs	224			759
Short-term lease costs	73			596
Sublease income	(176)			(6)
Total lease costs	$	18,525		$	17,857

Weighted-average remaining lease term (in years)	6.85			7.29
Weighted-average discount rate	5.93		%	4.39		%

Supplemental cash flow information related to operating leases are as follows:


(in thousands)	December 31, 2023		December 31, 2022
Cash paid for amounts included in the measurement of operating lease liabilities	$	15,374	$	14,657
Right of use assets obtained in exchange for lease liabilities	10,226		34,492
Right of use assets given up for reduction of lease liabilities	(11,707)		—

Commitments for Minimum Lease Payments Under Noncancelable Operating Leases

Future minimum lease payments under non-cancelable operating leases with initial lease terms in excess of one year, included in our lease liabilities as of December 31, 2023, are as follows:


(in thousands)	Operating Leases
Fiscal year ended December 31,
2024	$	19,920
2025	18,220
2026	16,683
2027	12,684
2028 and after	48,660
Total undiscounted operating lease payments	$	116,167
Less: imputed discount	(22,218)
Total operating lease liabilities	$	93,949

Leases - Minimum Lease Payments Under Noncancelable Operating Leases (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Leases [Abstract]
2024	$ 19,920
2025	18,220
2026	16,683
2027	12,684
2028 and after	48,660
Total undiscounted operating lease payments	116,167
Less: imputed discount	(22,218)
Total operating lease liabilities	$ 93,949

Significant Accounting Policies - Revenue Recognition (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Revenue recognized	$ 4,100	$ 4,200
Cash collections of purchases via digital channel not yet shipped	800	400
Gift card liabilities	3,800	3,600
Net revenue	254,065	297,766
United States
Disaggregation of Revenue [Line Items]
Net revenue	191,054	229,814
International
Disaggregation of Revenue [Line Items]
Net revenue	$ 63,011	$ 67,952

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

- Definition

Amount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 924
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-4

+ Details

Stock-Based Compensation

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement [Abstract]

Stock-Based Compensation

2015 Equity Incentive Plan

In 2015, we adopted the 2015 Equity Incentive Plan (the “2015 Plan”) that authorized the granting of options for shares of common stock. Our 2015 Plan provided for the grant of incentive stock options, non-statutory stock options, stock appreciation rights, restricted stock awards, restricted stock unit (“RSU”) awards, and other stock awards. The 2015 Plan was terminated in connection with the adoption of the 2021 Equity Incentive Plan (the “2021 Plan”) in November 2021 in connection with the IPO, and we will not grant any additional awards under the 2015 Plan. However, the 2015 Plan will continue to govern the terms and conditions of the outstanding awards previously granted thereunder.

2021 Equity Incentive Plan

In September 2021, our board of directors adopted, and our stockholders approved, the 2021 Plan, which became effective in connection with the IPO in November 2021. The 2021 Plan provides for the grant of incentive stock options, nonqualified stock options, stock appreciation rights, restricted stock awards, RSU awards, performance awards, and other forms of equity compensation. The number of shares of our Class A common stock reserved for issuance under the 2021

Plan will automatically increase on January 1 of each year for a period of 10 years, beginning on January 1, 2022 and continuing through (and including) January 1, 2031, in an amount equal to 4% of the total number of share of our common stock (both Class A and Class B) outstanding on December 31 of the immediately preceding year, except that, before the date of any such increase, our board of directors may determine that the increase for such year will be the lesser number of shares. Additionally, to the extent that any stock options outstanding under the 2015 Plan expire, terminate prior to exercise, are not issued because the award is settled in cash, are forfeited because of the failure to vest, or are reacquired or withheld (or not issued) to satisfy a tax withholding obligation or the purchase or exercise price, if any, the shares of Class B common stock reserved for issuance pursuant to such equity awards will become available for issuance as shares of Class A common stock under the 2021 Plan. The maximum number of shares of our Class A common stock that may be issued on the exercise of incentive stock options under the 2021 Plan will be 100,000,000 shares.

2021 Employee Stock Purchase Plan

In September 2021, our board of directors adopted, and our stockholders approved, the 2021 Employee Stock Purchase Plan (the “2021 ESPP”), which became effective in connection with the IPO in November 2021. The 2021 ESPP authorizes the issuance of shares of Class A common stock pursuant to purchase rights granted to employees. A total of 5,236,950 shares of the Company’s Class A common stock have been reserved for future issuance under the 2021 ESPP as of December 31, 2023. The number of shares of our Class A common stock reserved for issuance will automatically increase on January 1 of each year for a period of 10 years, beginning on January 1, 2022 and continuing through (and including) January 1, 2031, by the lesser of (1) 1% of the total number of shares of our common stock (both Class A and Class B) outstanding on December 31 of the immediately preceding year and (2) 2,850,000 shares, except that, before the date of any such increase, our board of directors may determine that such increase will be less than the amount set forth in clauses (1) and (2). The price at which Class A common stock is purchased under the 2021 ESPP is equal to 85% of the fair market value of a share of the Company’s Class A common stock on the first day of the offering period or the date of purchase, whichever is lower. Offering periods are six months long and begin on November 3 and May 3 of each year. The initial offering period began on November 3, 2021.

Stock Options

A summary of the status of the 2015 Plan and the 2021 Plan as of December 31, 2023 and 2022, and changes during the periods then ended is presented below:


	Options Outstanding
	Number of Options	Weighted-Average Exercise Price		Weighted-Average Remaining Contractual Term (in years)	Aggregate Intrinsic Value (in thousands)
Outstanding at December 31, 2022	15,388,186	$	3.71	6.43	$	6,101
Granted	2,638,982	1.39
Exercised	(1,715,629)	0.77			1,807
Forfeited	(1,316,164)	4.29
Cancelled	(1,745,392)	3.86
Outstanding at December 31, 2023	13,249,983	$	3.60	6.50	$	927
Vested and exercisable at December 31, 2023	8,301,286	4.06		5.18	927

For the years ended December 31, 2023 and 2022, the aggregate intrinsic value of stock options exercised under both equity incentive plans was $1.8 million and $9.6 million, respectively. Aggregate intrinsic value represents the difference between the exercise price of the options and the fair value of our common stock as of the reporting date.

The weighted-average fair value of options granted during the years ended December 31, 2023 and 2022 was $0.63 and $2.57 per share, respectively. We calculated the fair value of each option using an expected volatility over the expected life of the option, which was estimated using the average volatility of comparable publicly traded companies. The expected life of options granted is based on the simplified method to estimate the expected life of the stock options, giving

consideration to the contractual terms and vesting schedules. The following weighted average assumptions were used for issuances during the years ended December 31, 2023 and 2022 for employees and non-employees:


	December 31, 2023		December 31, 2022
Risk-free interest rate	3.77	%	2.90	%
Dividend yield	—		—
Volatility	42.43	%	46.87	%
Expected lives (in years)	6.0		5.9

Option Repricing—In May 2022, the compensation and leadership management committee of our board of directors approved a repricing of certain stock options held by employees (the “Repricing”), whereby certain previously granted and still outstanding vested and unvested stock options were repriced on a one-for-one basis to $4.39 per share, which represented the closing market price of our Class A common stock on May 20, 2022 (the “Repricing Date”). No other terms of the repriced stock options were modified, and the repriced stock options will continue to vest according to their original vesting schedules and will retain their original expiration dates. As a result of the Repricing, vested and unvested stock options outstanding as of the Repricing Date, with original exercise prices ranging from $4.70 to $14.45, were repriced. The repricing resulted in one-time incremental stock-based compensation expense of $1.6 million, of which $0.1 million was related to vested stock options and was recognized on the Repricing Date in the second quarter of 2022, and $1.5 million was related to unvested stock options, which is recognized on a straight-line basis over the remaining requisite service period of the repriced stock options.

2021 ESPP

The following table summarizes the weighted-average assumptions used in estimating the fair value of the 2021 ESPP grants for the following offering periods, using the Black Scholes option-pricing model:


	Offering Period - November 3, 2023 to May 2, 2024		Offering Period - May 3, 2023 to November 2, 2023		Offering Period - November 3, 2022 to May 2, 2023		Offering Period - May 3, 2022 to November 2, 2022		Offering Period - November 3, 2021 to May 2, 2022
Risk-free interest rate	5.45	%	5.08	%	4.44	%	2.97	%	1.63	%
Dividend yield	—		—		—		—		—
Volatility	43.12	%	45.59	%	43.42	%	47.15	%	63.00	%
Expected lives (in years)	0.5		0.5		0.5		0.5		0.5

RSUs

After completion of the IPO in November 2021, the Company began granting RSUs to certain employees. The RSUs granted had service-based vesting conditions. The service-based vesting condition for these awards is typically satisfied over four years, with a cliff vesting period of one year and continued vesting quarterly thereafter. The service-based vesting condition for refresh grants of RSUs to existing employees is typically satisfied over three years with vesting occurring quarterly, subject to the employees’ continued service to us. RSUs and the related stock-based compensation are recognized on a straight-line basis over the requisite service period.

RSU activity during the year ended December 31, 2023 was as follows:


	Number of Shares	Weighted-Average Grant Date Fair Value per Share
Unvested at December 31, 2022	4,788,964	$	4.86
Granted	12,068,589	1.56
Vested	(3,151,571)	3.47
Forfeited	(3,441,892)	2.87
Unvested at December 31, 2023	10,264,090	$	1.93

Performance Stock Units

In May 2022, we granted a target amount of 0.8 million RSUs with market-based and service-based vesting conditions (“PSUs”) to certain executives. The market vesting criteria is based on achievement of certain total shareholder return (“TSR”) results relative to the S&P Total Market Consumer Discretionary Index (the “Index”) during a one-year, two-year, and three-year performance period, respectively, beginning on June 1, 2022, and ending on May 31, 2025. The market condition allows for a range of vesting from 0% to 150% of the target amount, depending on the relative TSR achieved by us against the Index. In addition to the market condition, these PSUs are subject to the continuing service of the executives and vest in three equal annual installments. The fair value of PSUs is measured on the grant date using a Monte Carlo simulation model. Each of the three performance periods is considered an individual tranche of the award (referred to as "Tranche 1," "Tranche 2" and "Tranche 3," respectively).


	Number of Shares	Grant Date Fair Value per Share		Requisite Service Period
Tranche 1	262,553	$	4.77	June 1, 2022 - May 31, 2023
Tranche 2	262,553	$	5.16	June 1, 2022 - May 31, 2024
Tranche 3	262,554	$	5.41	June 1, 2022 - May 31, 2025

The total grant date fair value of the awards was determined to be $4.0 million, with each tranche of the awards representing $1.3 million, $1.4 million, and $1.4 million of the total expense, respectively. Stock-based compensation expense related to PSUs is recognized on a straight-line basis over their requisite service periods, regardless of whether the market condition is ultimately satisfied. Stock-based compensation expense is not reversed if the achievement of the market condition does not occur. We recognized stock-based compensation expense of $1.7 million and $1.4 million as of December 31, 2023 and 2022, respectively, as selling, general and administrative expense in the condensed consolidated statements of operations and comprehensive loss related to these awards. We recognized no stock-based compensation expense for these awards prior to May 2022.

PSU activity for the year ended December 31, 2023 was as follows:


	Target Number of Shares	Weighted-Average Grant Date Fair Value per Share
Unvested at December 31, 2022	787,660	$	5.11
Granted	—	—
Vested	—	—
Forfeited	(262,552)	4.77
Unvested at December 31, 2023	525,108	$	5.29

Stock-based Compensation Expense

Stock-based compensation expense, included in selling, general, and administrative expense in the consolidated statements of operations and comprehensive loss, for the years ended December 31, 2023 and 2022 was comprised of the following:


(in thousands)	December 31, 2023		December 31, 2022
Stock-based compensation, net of amounts capitalized	$	19,346	$	19,031
Capitalized stock-based compensation	866		1,200
Total stock-based compensation	$	20,212	$	20,231

As of December 31, 2023, there was approximately $6.9 million of total unrecognized compensation cost related to outstanding unvested stock options under both equity incentive plans. The remaining unrecognized compensation cost is expected to be recognized over the weighted-average remaining vesting period of approximately 2.78 years.

As of December 31, 2023, there was approximately $17.9 million of total unrecognized compensation cost related to outstanding unvested RSUs under the 2021 Plan. The remaining unrecognized compensation cost is expected to be recognized over the weighted-average remaining vesting period of approximately 2.76 years.

As of December 31, 2023, there was approximately $1.0 million of total unrecognized compensation cost related to outstanding unvested PSUs under the 2021 Plan. The remaining unrecognized compensation cost is expected to be recognized over the weighted-average remaining vesting period of approximately 1.42 years.

Significant Accounting Policies - Roll Forward of Severance and Employee Related Termination Costs and Cease Use Liability (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Restructuring Reserve [Roll Forward]
Charges	$ 6,757	$ 782
Professional fees and other related charges
Restructuring Reserve [Roll Forward]
Restructuring, beginning balance	0
Charges	4,521
Cash Payments	(4,329)
Restructuring, ending balance	192	0
Severance and other employee-related benefits
Restructuring Reserve [Roll Forward]
Restructuring, beginning balance	0
Charges	2,236
Cash Payments	(1,396)
Restructuring, ending balance	$ 840	$ 0

Stock-Based Compensation - Narrative (Details) $ / shares in Units, $ in Thousands		1 Months Ended		12 Months Ended
	Apr. 30, 2022 USD ($)	May 31, 2022 USD ($) installment $ / shares shares	Sep. 30, 2021 shares	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock reserved for future issuance (in shares) \| shares				40,567,495	38,292,949
Aggregate intrinsic value of options exercised				$ 1,807	$ 9,600
Weighted-average fair value of options granted (in dollars per share) \| $ / shares				$ 0.63	$ 2.57
Option repricing ratio		1
Stock-based compensation, exercise price (in dollars per share) \| $ / shares		$ 4.39
Incremental stock-based compensation expense		$ 1,600
Stock-based compensation expense, vested stock options		100
Stock-based compensation expense, nonvested stock options		$ 1,500
Stock-based compensation, net of amounts capitalized				$ 19,346	$ 19,031
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation, exercise price (in dollars per share) \| $ / shares		$ 4.70
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation, exercise price (in dollars per share) \| $ / shares		$ 14.45
RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period				4 years
Award cliff vesting period				1 year
Unrecognized compensation cost, period for recognition				2 years 9 months 3 days
Unrecognized compensation cost related to outstanding unvested restricted stock units				$ 17,900
RSUs \| Share-Based Payment Arrangement, Existing Employees
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period				3 years
PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares granted (in shares) \| shares		800,000
Number of award vesting periods \| installment		3
Total grant date fair value				$ 4,000
Stock-based compensation, net of amounts capitalized	$ 0			$ 1,700	$ 1,400
Unrecognized compensation cost, period for recognition				1 year 5 months 1 day
Unrecognized compensation cost related to outstanding unvested restricted stock units				$ 1,000
PSUs \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage		0.00%
PSUs \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage		150.00%
PSUs \| Tranche 1
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		1 year
Aggregate fair value of equity instruments vested during the period				1,300
PSUs \| Tranche 2
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		2 years
Aggregate fair value of equity instruments vested during the period				1,400
PSUs \| Tranche 3
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		3 years
Aggregate fair value of equity instruments vested during the period				1,400
Stock-based compensation, net of amounts capitalized
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost related to unvested share-based compensation arrangements granted				$ 6,900
Unrecognized compensation cost, period for recognition				2 years 9 months 10 days
2021 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation, period for increase in shares			10 years
Percent of outstanding shares			4.00%
2021 Equity Incentive Plan \| Class A Common Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation, maximum number of shares available for issue on the exercise of incentive stock options (in shares) \| shares			100,000,000
2021 Employee Stock Purchase Plan \| 2021 ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation, period for increase in shares			10 years
Percent of outstanding shares			1.00%
Stock-based compensation, number of additional shares allowable under the plan (in shares) \| shares			2,850,000
Stock-based compensation, purchase period			6 months
2021 Employee Stock Purchase Plan \| Class A Common Stock \| 2021 ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock reserved for future issuance (in shares) \| shares				5,236,950
Stock-based compensation, discount percentage from market price, beginning of period			85.00%

Commitments and Contingencies - Schedule of Purchase Commitments (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2024	$ 3,171
2025	3,624
2026	4,077
2027	4,530
Total minimum purchase commitments	$ 15,402

AUDIT INFORMATION	12 Months Ended
AUDIT INFORMATION	Dec. 31, 2023
Audit Information [Abstract]
Auditor Firm ID	34
Auditor Name	Deloitte & Touche LLP
Auditor Location	San Francisco, California

Income Taxes

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Income Taxes

The components of loss before provision for income taxes are as follows for the years ended December 31, 2023 and 2022:


(in thousands)	December 31, 2023		December 31, 2022
Loss before provision for income taxes
United States	$	(150,009)	$	(97,277)
Foreign	(2,115)		(2,850)
	$	(152,124)	$	(100,127)

Our total provision for income taxes consists of the following for the years ended December 31, 2023 and 2022:


(in thousands)	December 31, 2023		December 31, 2022
Current:
Federal	$	—	$	—
State	(258)		(195)
Foreign	(550)		(1,931)
	(808)		(2,125)
Deferred
Federal	—		75
State	—		—
Foreign	474		823
	474		898
	$	(334)	$	(1,227)

The reconciliation of our effective tax rate to the statutory federal rate of 21% for the years ended December 31, 2023 and 2022, is as follows:


(in thousands)	December 31, 2023		December 31, 2022
Income tax benefit at statutory rate	(21.00)	%	(21.00)	%
State income taxes-net of federal provision (benefit)	(4.21)	%	(4.38)	%
Foreign rate differential	(0.06)	%	0.32	%
Stock-based compensation	1.33	%	1.78	%

Charitable contribution	(0.09)	%	(0.15)	%
Return to provision and other	0.32	%	(0.10)	%

Uncertain tax positions	0.12	%	0.26	%
Tax credits	(0.49)	%	(1.03)	%
Other	0.02	%	0.76	%
Valuation allowance	24.28	%	24.77	%
	0.22	%	1.23	%

Significant components of our net deferred tax assets as of December 31, 2023 and 2022, which are included in other assets in the consolidated balance sheets, are as follows:


(in thousands)	December 31, 2023		December 31, 2022
Deferred tax asset:
Inventory	$	2,117	$	2,956

Accruals	800		732
Stock-based compensation	1,822		2,837
Net operating loss carryforwards	43,157		20,126
R&D credits	5,091		4,284
Charitable contributions	3,101		2,932
Intangibles	709		697
Deferred revenue	1,000		974
Advertising	1,910		1,533
Intercompany payable	552		552
Lease liability	24,011		23,511
Section 174 capitalized costs	7,978		6,721
Depreciation	6,995		—
Other	731		755
Total gross deferred tax assets	99,974		68,610
Less: valuation allowance	(81,592)		(45,745)
Total deferred tax assets	18,382		22,865
Deferred tax liabilities:
Prepaid expenses	(388)		(118)
Depreciation	—		(1,694)
Right-of-use assets	(16,519)		(20,052)
Total deferred tax liabilities	(16,907)		(21,864)
Net deferred tax assets	$	1,475	$	1,001

We record deferred income taxes using enacted tax laws and rates for the years in which the taxes are expected to be paid. Deferred income tax assets and liabilities are recorded based on the differences between the financial reporting and income tax bases of assets and liabilities.

Because we have a recent history of pre-tax book losses and are expected to be in pre-tax book loss in the immediate future, both of which are considered significant negative evidence, the deferred tax assets in the United States and certain foreign jurisdictions have been reduced by a valuation allowance to an amount that is more likely than not to be realized.

The United States federal tax rules generally provide for a 100% deduction for dividends received from foreign subsidiaries. Nevertheless, companies must still apply the guidance of ASC 740 to account for the tax consequences of outside basis differences and other tax impacts of their investments in foreign subsidiaries, including potential state income tax and foreign withholding taxes on distributions. We consider all of the undistributed earnings of our foreign subsidiaries to be indefinitely reinvested and, as a result, no liability for U.S. federal and state income taxes nor foreign withholding taxes has been provided. If we were to repatriate the undistributed earnings of our foreign subsidiaries of approximately $2.2 million back to the U.S., the impact to the consolidated financial statements would not be material.

A tabular reconciliation of the total amounts of unrecognized tax benefits for the year presented is as follows:


(in thousands)	December 31, 2023		December 31, 2022
Unrecognized tax benefits - at beginning of year	$	1,634	$	1,265
Increases in balances related to tax positions taken in prior years	53		175
Decreases in balances related to tax positions taken in prior years	—		(70)
Increases in balances related to tax positions taken in current year	238		264
Unrecognized tax benefits - at end of year	$	1,925	$	1,634

We follow the guidance for accounting for uncertainty in income taxes in accordance with FASB ASC 740, which clarifies uncertainty in income taxes recognized in an enterprise’s financial statements. The standard also prescribes a recognition threshold and measurement standard for the financial statement recognition and measurement of an income tax position taken, or expected to be taken, in an income tax return. Only tax positions that meet the more likely than not recognition threshold may be recognized. In addition, the standard provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, and disclosure. As of December 31, 2023 and 2022, the balance of unrecognized tax benefits of $1.9 million and $1.6 million, respectively, relate to tax credits that, if recognized, would be in the form of a carryforward which is expected to require a full valuation allowance based on present circumstances. Therefore, these unrecognized tax benefits would not have an effect on the effective tax rate. The unrecognized tax benefits are not expected to materially change in the next twelve months. The total amounts of interest and penalties recognized for the years ended December 31, 2023 and 2022 were not material. Our tax years for 2016 through 2022 are still subject to examination by the tax authorities.

At December 31, 2023, we had income tax net operating loss carryforwards for our U.S. federal, state, and foreign operations of approximately $157.6 million, $194.8 million, and $6.5 million respectively. At December 31, 2022, we had income tax net operating loss carryforwards for our U.S. federal, state, and foreign operations of approximately $71.4 million, $72.8 million, and $4.5 million, respectively. The federal tax loss carryforwards do not expire. The state and foreign tax loss carryforwards will begin to expire in 2024 and 2026, respectively.

At December 31, 2023, we had federal and state research and development credit carryforwards of $4.3 million and $3.1 million, respectively. The federal tax credit carryforwards will begin to expire in 2035. The state tax credit carryforwards do not expire.

Utilization of some of the federal and state NOL and credit carryforwards are subject to annual limitations due to the “change in ownership” provisions of the IRC and similar state provisions. We do not anticipate these limitations, if any, will significantly impact our ability to utilize the NOLs and tax credit carryforwards.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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+ Details

Net Loss Per Share - Schedule of Basic and Diluted Net Loss per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Numerator:
Net loss attributable to common stockholders, basic	$ (152,458)	$ (101,354)
Net loss attributable to common stockholders, diluted	$ (152,458)	$ (101,354)
Denominator:
Weighted-average shares used in computing net loss per share attributable to common stockholders, basic (in shares)	151,672,437	148,754,428
Weighted-average shares used in computing net loss per share attributable to common stockholders, diluted (in shares)	151,672,437	148,754,428
Net loss per share attributable to common stockholders, basic (in dollars per share)	$ (1.01)	$ (0.68)
Net loss per share attributable to common stockholders, diluted (in dollars per share)	$ (1.01)	$ (0.68)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(23))
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-Publisher FASB
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-Name Accounting Standards Codification
-Section 45
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-7

+ Details

- Definition

Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-3

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 11
-Subparagraph (a)
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Section S99
-Paragraph 5
-Subparagraph (SAB Topic 6.B)
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-Topic 260
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-Section 45
-Paragraph 60B
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B

+ Details

- Definition

Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities, and addition from assumption of issuance of common shares for dilutive potential common shares; of income (loss) available to common shareholders.

+ References + Details

Stock-Based Compensation - Schedule of Stock-based Compensation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Stock-based compensation, net of amounts capitalized	$ 19,346	$ 19,031
Capitalized stock-based compensation	866	1,200
Total stock-based compensation	$ 20,212	$ 20,231

Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Long-lived Assets by Geographic Areas

The following table presents long-lived assets by geographic area, comprising property and equipment - net, definite-lived intangible assets, and operating lease right-of-use assets:


(in thousands)	December 31, 2023		December 31, 2022
Long-lived assets:
United States	$	79,786	$	126,988
International	13,465		18,638
Total long-lived assets	$	93,251	$	145,626

Schedule of Property and Equipment

Useful lives by major asset classes are below:


Asset Class						Depreciation Period
Computers and equipment						3 years
Furniture and fixtures						3 years
Machinery and equipment						5 years
Internal-use software						3 years
Leasehold improvements						Shorter of lease term or estimated useful life

Property and equipment consisted of the following as of December 31, 2023 and 2022:


(in thousands)	December 31, 2023		December 31, 2022
Leasehold improvements	$	40,008	$	40,305
Furniture and fixtures	23,756		23,988
Internal-use software	29,367		23,393
Machinery and equipment	975		884
Computers and equipment	2,836		1,937
Total property and equipment - gross	96,942		90,507
Less: accumulated depreciation and amortization	(70,857)		(36,167)
Total property and equipment - net	$	26,085	$	54,340

Restructuring and Related Costs

The following table presents a roll-forward of our restructuring charges, which are included within accrued expenses and other current liabilities in the consolidated balance sheets:


(in thousands)	Professional fees and other related charges		Severance and other employee-related benefits
Balance as of December 31, 2022	$	—	$	—
Charges	4,521		2,236
Cash Payments	(4,329)		(1,396)
Balance as of December 31, 2023	$	192	$	840

Disaggregation of Revenue


(in thousands)	December 31, 2023		December 31, 2022
Net revenue by primary geographical market:
United States	$	191,054	$	229,814
International	63,011		67,952
Total net revenue	$	254,065	$	297,766

CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY - USD ($) $ in Thousands	Total	Class A Common Stock	Class B Common Stock	Common Stock Class A Common Stock	Common Stock Class B Common Stock	Additional Paid-In Capital	Accumulated Other Comprehensive Income (Loss)	Accumulated Deficit
Stockholders' equity, beginning balance (in shares) at Dec. 31, 2021				49,016,511	98,038,941
Stockholders' equity, beginning balance at Dec. 31, 2021	$ 397,004			$ 5	$ 10	$ 533,709	$ 666	$ (137,386)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock under employee stock purchase plan (in shares)				311,509
Issuance of common stock under employee stock purchase plan	1,201					1,201
Exercise of stock options (in shares)					1,743,005
Exercise of stock options	2,585					2,585
Exercise of common stock warrants (in shares)					25,717
Vesting of common stock warrants	843					843
Vesting of restricted stock units (in shares)				770,791
Repayment of non-recourse promissory note	539					539
Conversion of Class B shares into Class A common stock (in shares)				46,669,934	(46,669,934)
Conversion of Class B shares into Class A common stock	0			$ 5	$ (5)
Stock-based compensation	20,230					20,230
Comprehensive income (loss)	(4,277)						(4,277)
Net loss	(101,354)							(101,354)
Stockholders' equity, ending balance (in shares) at Dec. 31, 2022		96,768,745	53,137,729	96,768,745	53,137,729
Stockholders' equity, ending balance at Dec. 31, 2022	316,769			$ 10	$ 5	559,106	(3,611)	(238,741)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock under employee stock purchase plan (in shares)				353,309
Issuance of common stock under employee stock purchase plan	$ 327					327
Exercise of stock options (in shares)	1,715,629				1,715,629
Exercise of stock options	$ 203					203
Vesting of restricted stock units (in shares)				3,151,571
Conversion of Class B shares into Class A common stock (in shares)				2,305,597	(2,305,597)
Stock-based compensation	20,212					20,212
Comprehensive income (loss)	276						276
Net loss	(152,458)							(152,458)
Stockholders' equity, ending balance (in shares) at Dec. 31, 2023		102,579,222	52,547,761	102,579,222	52,547,761
Stockholders' equity, ending balance at Dec. 31, 2023	$ 185,329			$ 10	$ 5	$ 579,848	$ (3,335)	$ (391,199)

Income Taxes - Components of Loss Before Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Loss before provision for income taxes
United States	$ (150,009)	$ (97,277)
Foreign	(2,115)	(2,850)
Loss before provision for income taxes	$ (152,124)	$ (100,127)

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(11))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
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-Name Accounting Standards Codification
-Section 50
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
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-Section 50
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-Subparagraph (c)
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 235
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-05(b)(2))
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-URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 25
-Paragraph 1
-SubTopic 20
-Topic 940
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481913/940-20-25-1

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(10))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(15))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1

+ Details

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Class A Common Stock
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, authorized (in shares)	2,000,000,000	2,000,000,000
Common stock, shares issued (in shares)	102,579,222	96,768,745
Common stock, shares outstanding (in shares)	102,579,222	96,768,745
Class B Common Stock
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, authorized (in shares)	200,000,000	200,000,000
Common stock, shares issued (in shares)	52,547,761	53,137,729
Common stock, shares outstanding (in shares)	52,547,761	53,137,729

Significant Accounting Policies - Segments (Details)	12 Months Ended
Significant Accounting Policies - Segments (Details)	Dec. 31, 2023 segment
Accounting Policies [Abstract]
Number of operating segments	1
Number of reportable segments	1

Net Loss Per Share

12 Months Ended

Dec. 31, 2023

Earnings Per Share [Abstract]

Net Loss Per Share

We compute net loss per share using the two-class method required for participating securities and multiple classes of common stock. The two-class method requires net income or loss be allocated between common stock and participating securities based upon their respective rights to receive dividends as if all income or loss for the period had been distributed. The rights, including the liquidation and dividend rights and sharing of losses of the Class A common stock and Class B common stock are identical, other than voting, transfer, and conversion rights. As the liquidation and dividend rights and sharing of losses are identical, the undistributed earnings are allocated on a proportionate basis and the resulting net loss

per share attributed to common stockholders will, therefore, be the same for both Class A and Class B common stock on an individual or combined basis.

The following table sets forth the computation of basic and diluted net loss per share attributable to common stockholders for the periods presented:


(in thousands, except share and per share data)	December 31, 2023		December 31, 2022
Numerator:
Net loss attributable to common stockholders	$	(152,458)	$	(101,354)
Denominator:
Weighted-average shares used in computing net loss per share attributable to common stockholders, basic and diluted	151,672,437		148,754,428
Net loss per share attributable to common stockholders, basic and diluted	$	(1.01)	$	(0.68)


	December 31, 2023	December 31, 2022

Outstanding stock options	13,249,983	15,388,186
2021 ESPP	—	773
RSUs	10,264,090	4,788,964
PSUs	525,108	787,660
Total anti-dilutive securities	24,039,181	20,965,583

Income Taxes - Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Current:
Federal	$ 0	$ 0
State	(258)	(195)
Foreign	(550)	(1,931)
Current income tax (provision) benefit	(808)	(2,125)
Deferred
Federal	0	75
State	0	0
Foreign	474	823
Deferred income tax (provision) benefit	474	898
Provision benefit (provision) for income taxes	$ (334)	$ (1,227)

Business Combinations and Dispositions	12 Months Ended
Business Combinations and Dispositions	Dec. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]
Business Combinations and Dispositions	Business Combinations and Dispositions Dispositions In September 2023, as part of our strategic transformation plan announced in March 2023, we sold our South Korean and Canadian businesses to unrelated third-parties. These sales did not qualify for accounting as discontinued operations under ASC 205, Presentation of Financial Statements. South Korea On September 5, 2023, we entered into an asset purchase agreement with an unrelated third party for the sale of certain net assets used in connection with the operation of our South Korean subsidiary, Allbirds Korea LLC. The net assets sold primarily included inventory and property and equipment related to our retail store lease, offset by sales return liabilities and gift card liabilities. As part of this transaction, we are to be paid consideration of $1.6 million, payable in three separate installments, first commencing within 60 days of the date of the sale and ending on March 31, 2024, recorded in other receivables within prepaid expenses and other current assets on our condensed consolidated balance sheet. Consideration received was less than the net book value of the transferred net assets of $1.9 million, resulting in a loss of $0.3 million, which was recorded in the condensed consolidated statement of operations and comprehensive loss for the year ended December 31, 2023. Canada On September 19, 2023, we entered into an asset purchase agreement with an unrelated third party for the sale of certain net assets used in connection with the operation of our Canadian subsidiary, Allbirds Canada, ULC. The net assets sold primarily include inventory and property and equipment related to our retail store leases, offset by sales return liabilities and gift card liabilities. As part of this transaction, we are to be paid a total consideration of $1.3 million, payable in four separate installments, commencing on November 15, 2023 and ending on March 15, 2024, recorded in other receivables within prepaid expenses and other current assets on our condensed consolidated balance sheet. Consideration received was less than the net book value of the transferred net assets of $3.7 million, resulting in a loss of $2.4 million, which was recorded in the condensed consolidated statement of operations and comprehensive loss for the year ended December 31, 2023. Assets Held for Sale We classify assets held for sale in accordance with ASC Topic 360. When we make the decision to sell an asset, we assess if such asset should be classified as an asset held for sale. To classify as an asset held for sale, the asset or disposal group must meet all of the following conditions: i) management, having the authority to approve the action, commits to a plan to sell the asset, ii) the asset is available for immediate sale in its present condition, subject to certain customary terms, iii) an active program to locate a buyer and other actions required to complete the plan to sell the asset have been initiated, iv) the sale of the asset is probable and the transfer of the asset is expected to qualify for recognition as a completed sale, within one year, subject to certain exceptions, v) the asset is being actively marketed for sale at a price that is reasonable in relation to its current value, and vi) actions required to complete the plan indicate that it is unlikely that the plan will be significantly changed or withdrawn. Assets held for sale are measured at the lower of their carrying amount or fair value less cost to sell. The fair value less cost to sell is the amount obtainable from the sale of the asset in an arm’s length transaction, less the costs of disposal. Once classified as held for sale, any depreciation and amortization on an asset cease to be recorded. There were no assets held for sale as of December 31, 2023.

Net Loss Per Share - Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share (Details) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	24,039,181	20,965,583
Outstanding stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	13,249,983	15,388,186
2021 ESPP
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	0	773
RSUs
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	10,264,090	4,788,964
PSUs
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	525,108	787,660

Stock-Based Compensation - Stock-based Compensation Expense, Restricted Stock Unit, Activity (Details) - RSUs - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Number of Shares
Number of share-based compensation (in shares)	10,264,090	4,788,964
Grant Date Fair Value per Share
Weighted average grant date fair value (in dollars per share)	$ 1.93	$ 4.86
Tranche 1
Number of Shares
Number of share-based compensation (in shares)	262,553
Grant Date Fair Value per Share
Weighted average grant date fair value (in dollars per share)	$ 4.77
Tranche 2
Number of Shares
Number of share-based compensation (in shares)	262,553
Grant Date Fair Value per Share
Weighted average grant date fair value (in dollars per share)	$ 5.16
Tranche 3
Number of Shares
Number of share-based compensation (in shares)	262,554
Grant Date Fair Value per Share
Weighted average grant date fair value (in dollars per share)	$ 5.41

Commitments and Contingencies

12 Months Ended

Dec. 31, 2023

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

Purchase Commitments

On December 15, 2022, we renewed our supplier agreement with Braskem S.A., a Brazilian petrochemical company. The contract requires us, through our manufacturers, to commit to purchase a minimum amount of material per year until 2027. We purchased approximately $2.2 million in material in 2023. The table below shows the minimum purchase amounts per year:


(in thousands)	Braskem S.A.
Fiscal year ended December 31,
2024	$	3,171
2025	3,624
2026	4,077
2027	4,530
Total minimum purchase commitments	$	15,402

Contingencies

We are subject to various claims and legal proceedings that arise in the ordinary course of our business activities. Although the outcome of any legal proceedings cannot be predicted with certainty, for the years ended December 31, 2023 and 2022, our ultimate liability, if any, is not expected to have a material effect on our financial position or operations.

On April 13, 2023, and on May 16, 2023, we and certain of our executive officers and directors were named as defendants in two substantially similar securities class action lawsuits, captioned Shnayder v. Allbirds, Inc., et al., Case No. 23-cv-01811-AMO and Delgado v. Allbirds, Inc., et al., Case No. 23-cv-02372-AMO, filed in the United States District Court for the Northern District of California. These lawsuits allege that we violated Sections 10(b) and 20(a) of the Exchange Act and SEC Rule 10b-5, 17 C.F.R. § 240.10b-5, promulgated thereunder, and Sections 11 and 15 of the Securities Act by making materially false and/or misleading statements about our business, operations and prospects. The plaintiffs seek damages in an unspecified amount. On July 25, 2023, the court entered an order consolidating the two cases, appointing lead plaintiffs, and approving lead plaintiffs’ selection of lead counsel. On September 15, 2023, lead plaintiffs filed a consolidated amended complaint against the same group of defendants and asserting the same claims. We filed a motion to dismiss the consolidated complaint on November 3, 2023. We intend to vigorously defend against this lawsuit.

On October 3, 2023, we and certain of our executive officers and directors were named as defendants in a shareholder derivative suit, captioned Park v. Zwillinger, et al., Case No. 23-cv-01092-CFC, filed in the United States District Court for the District of Delaware. This lawsuit alleges violations of Section 14(a) of the Exchange Act, contribution under Section 21D of the Exchange Act, breach of fiduciary duties, and aiding and abetting based on allegations that are substantially similar to those asserted in the securities class action. On October 13, 2023, we and certain of our past and current executive officers and directors were named as defendants in a substantially similar shareholder derivative suit, captioned Junker v. Zwillinger, et al., Case No. 23-cv-01152-CFC, filed in the United States District Court for the District of Delaware. This lawsuit alleges breach of fiduciary duties, unjust enrichment, violations of Section 10(b) of the Exchange Act, contribution under Section 11(f) of the Securities Act and Section 21D of the Exchange Act, and waste of corporate assets based on allegations that are substantially similar to those asserted in the securities class action and currently stayed. We intend to vigorously defend against these lawsuits.

Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Basis of Preparation

Principles of Consolidation

Use of Estimates

Segments

Foreign Currency Transactions

Cash, Cash Equivalents, and Restricted Cash

Accounts Receivable

Inventory

Property and Equipment - Net

Useful lives by major asset classes are below:


Asset Class						Depreciation Period
Computers and equipment						3 years
Furniture and fixtures						3 years
Machinery and equipment						5 years
Internal-use software						3 years
Leasehold improvements						Shorter of lease term or estimated useful life

Capitalized Internal-Use Software

Leases

Impairment of Long-Lived Assets

Restructuring

Business Combinations and Dispositions

Revenue Recognition and Cost of Revenue

We recognize revenue through the following steps:

1.identification of the contract, or contracts, with the customer;

2.identification of the performance obligations in the contract;

3.determination of the transaction price;

4.allocation of the transaction price to the performance obligations in the contract; and

5.recognition of revenue when, or as, we satisfy a performance obligation.

Shipping costs to receive products from our suppliers are included in the cost of inventory and recognized as cost of revenue upon sale of products to our customers.

Selling, General and Administrative Expense

Marketing Expense

Marketing Expense—Marketing expense consists of advertising costs to market our products and is expensed as incurred.

Stock-Based Compensation

Income Taxes

Fair Value Measurements

Level 1—Observable inputs, such as quoted prices in active markets

Level 2—Inputs other than the quoted prices in active markets that are observable either directly or indirectly

Level 3—Unobservable inputs in which there is little or no market data, which requires us to develop our own assumptions.

Recently Adopted Accounting Pronouncements and Recently Issued Accounting Pronouncements

Recently Adopted Accounting Pronouncements

Recently Issued Accounting Pronouncements

Balance Sheet Components - Inventory (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Supplemental Balance Sheet Disclosures [Abstract]
Finished goods	$ 64,281	$ 125,065
Reserve to reduce inventories to net realizable value	(6,518)	(8,269)
Total inventory	$ 57,763	$ 116,796

Stock-Based Compensation - Schedule of Share-based Payment Award, Valuation Assumptions (Details)	6 Months Ended					12 Months Ended
	May 02, 2024	Nov. 02, 2023	May 02, 2023	Nov. 02, 2022	May 02, 2022	Dec. 31, 2023	Dec. 31, 2022
Stock-based compensation, net of amounts capitalized
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate						3.77%	2.90%
Dividend yield						0.00%	0.00%
Volatility						42.43%	46.87%
Expected lives (in years)						6 years	5 years 10 months 24 days
2021 ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate		5.08%	4.44%	2.97%	1.63%
Dividend yield		0.00%	0.00%	0.00%	0.00%
Volatility		45.59%	43.42%	47.15%	63.00%
Expected lives (in years)		6 months	6 months	6 months	6 months
2021 ESPP \| Subsequent Event \| Forecast
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	5.45%
Dividend yield	0.00%
Volatility	43.12%
Expected lives (in years)	6 months

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 35
-Paragraph 1D
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480483/718-10-35-1D

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org//1943274/2147480483/718-10-35-3

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
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-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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Reference 26: http://www.xbrl.org/2003/role/disclosureRef
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Reference 27: http://www.xbrl.org/2003/role/disclosureRef
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Reference 28: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Stock Transactions	12 Months Ended
Stock Transactions	Dec. 31, 2023
Equity [Abstract]
Stock Transactions	Stock Transactions On September 5, 2018, we received a promissory note from an employee in consideration for the early exercise of 825,000 shares of common stock options. In June 2020, the employee resigned from the company and the promissory note was amended and restated to reflect the loan amount related to the vested shares, and the cancellation of indebtedness and our repurchase of the employee’s unvested shares. The promissory note is secured by the underlying shares of common stock and bears interest at the lesser of 2.86% per annum or the maximum rate permissible by law (which under the laws of the State of California shall be deemed to be the laws relating to permissible rates of interest on commercial loans). During the third quarter of 2022, the promissory note was paid in full, including all accrued interest. The repayment of $0.5 million was recognized within additional paid-in capital in stockholder’s equity on the consolidated balance sheet. The associated shares are legally outstanding and were historically included in shares of common stock outstanding in the condensed consolidated financial statements but were historically excluded from our net loss per share calculations, as these shares of common stock were considered unvested until the underlying promissory notes were repaid. After repayment of the loan, the vested shares are now considered outstanding for purposes of our net loss per share calculations. On November 19, 2018, we received a promissory note from an employee in consideration for the early exercise of 220,000 shares of common stock options. The promissory note is secured by the underlying shares of common stock and bears interest at 2.86% per annum. In June 2023, the note was amended to no longer accrue interest after March 31, 2023 and to extend the maturity date to October 1, 2025. As of December 31, 2023, the promissory note was outstanding. Since the notes are limited recourse notes, the note receivables are not reflected in our consolidated balance sheets as of December 31, 2023 and 2022.

Leases - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Cash paid for amounts included in the measurement of operating lease liabilities	$ 15,374	$ 14,657
Right of use assets obtained in exchange for lease liabilities	10,226	34,492
Right of use assets given up for reduction of lease liabilities	$ (11,707)	$ 0

Warrants - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
Warrants - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Class of Warrant or Right [Line Items]
Class of warrant or right, outstanding (in shares)		0	30,684
Common Stock Warrants
Class of Warrant or Right [Line Items]
Class of warrant or right, outstanding (in shares)	0	0
Warrant expense	$ 0.0	$ 1.0

Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income tax benefit at statutory rate	(21.00%)	(21.00%)
State income taxes-net of federal provision (benefit)	(4.21%)	(4.38%)
Foreign rate differential	(0.06%)	0.32%
Stock-based compensation	1.33%	1.78%
Charitable contribution	(0.09%)	(0.15%)
Return to provision and other	0.32%	(0.10%)
Uncertain tax positions	0.12%	0.26%
Tax credits	(0.49%)	(1.03%)
Other	0.02%	0.76%
Valuation allowance	24.28%	24.77%
Effective income tax rate	0.22%	1.23%

Leases - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
Leases - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Other Assets [Line Items]
Impairment expense	$ 27,392	$ 3,286
Operating Lease, Right of Use Asset
Other Assets [Line Items]
Impairment expense	$ 9,800

Significant Accounting Policies - Geographical Information (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Total long-lived assets	$ 93,251	$ 145,626
United States
Property, Plant and Equipment [Line Items]
Total long-lived assets	79,786	126,988
International
Property, Plant and Equipment [Line Items]
Total long-lived assets	$ 13,465	$ 18,638

Stockholders’ Equity - Narrative (Details)	Dec. 31, 2023 class vote $ / shares shares	Dec. 31, 2022 class $ / shares shares
Class of Stock [Line Items]
Capital stock authorized (in shares)	2,220,000,000	2,220,000,000
Preferred stock, shares authorized (in shares)	20,000,000	20,000,000
Preferred stock, par value (in dollars per share) \| $ / shares	$ 0.0001	$ 0.0001
Convertible preferred stock, shares issued (in shares)	0	0
Convertible preferred stock, shares outstanding (in shares)	0	0
Number of classes of common stock \| class	2	2
Common stock, reclassification ratio	1
Common stock, percentage of Class B outstanding (less than)	10.00%
Minimum
Class of Stock [Line Items]
Conversion of common stock, date fixed by the board of directors, period	61 days
Maximum
Class of Stock [Line Items]
Conversion of common stock, date fixed by the board of directors, period	180 days
Class A Common Stock
Class of Stock [Line Items]
Common stock, authorized (in shares)	2,000,000,000	2,000,000,000
Common stock, par value (in dollars per share) \| $ / shares	$ 0.0001	$ 0.0001
Number of votes per share for common stock \| vote	1
Class B Common Stock
Class of Stock [Line Items]
Common stock, authorized (in shares)	200,000,000	200,000,000
Common stock, par value (in dollars per share) \| $ / shares	$ 0.0001	$ 0.0001
Number of votes per share for common stock \| vote	10

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2023
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events We have evaluated events occurring through March 12, 2024, the date the consolidated financial statements were available for issuance, and have determined there are no subsequent events that require disclosure in these consolidated financial statements.

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 130,032	$ 167,136
Accounts receivable	8,188	9,206
Inventory	57,763	116,796
Prepaid expenses and other current assets	16,423	15,796
Total current assets	212,406	308,934
Property and equipment—net	26,085	54,340
Operating lease right-of-use assets	67,085	91,232
Other assets	7,129	7,858
Total assets	312,705	462,364
Current liabilities:
Accounts payable	5,851	12,245
Accrued expenses and other current liabilities	22,987	23,448
Current lease liabilities	15,218	10,263
Deferred revenue	4,551	4,057
Total current liabilities	48,607	50,012
Noncurrent liabilities:
Noncurrent lease liabilities	78,731	95,583
Other long-term liabilities	38	0
Total noncurrent liabilities	78,769	95,583
Total liabilities	127,376	145,595
Commitments and contingencies (Note 12)
Stockholders’ equity:
Additional paid-in capital	579,848	559,106
Accumulated other comprehensive loss	(3,335)	(3,611)
Accumulated deficit	(391,199)	(238,741)
Total stockholders’ equity	185,329	316,769
Total liabilities and stockholders’ equity	312,705	462,364
Class A Common Stock
Stockholders’ equity:
Common stock	10	10
Class B Common Stock
Stockholders’ equity:
Common stock	$ 5	$ 5

COVER - USD ($) $ in Millions	12 Months Ended
COVER - USD ($) $ in Millions	Dec. 31, 2023	Feb. 29, 2024	Jun. 30, 2023
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	001-40963
Entity Registrant Name	Allbirds, Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	47-3999983
Entity Address, Address Line One	730 Montgomery Street
Entity Address, City or Town	San Francisco
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94111
City Area Code	628
Local Phone Number	225-4848
Title of 12(b) Security	Class A Common Stock, $0.0001 par value per share
Trading Symbol	BIRD
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 136.3
Documents Incorporated by Reference	Portions of the registrant's definitive proxy statement relating to the 2024 annual meeting of stockholders are incorporated by reference into Part III of this Annual Report on Form 10-K where indicated. Such definitive proxy statement will be filed with the U.S. Securities and Exchange Commission within 120 days after the end of the registrant's fiscal year ended December 31, 2023.
Entity Central Index Key	0001653909
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Amendment Flag	false
Class A Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		102,641,448
Class B Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		52,547,761

Significant Accounting Policies - Inventory (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Inventory provision	$ 6,518	$ 8,269
Inventory adjustments	$ 10,500	$ 15,900

Long-term Debt	12 Months Ended
Long-term Debt	Dec. 31, 2023
Debt Disclosure [Abstract]
Long-term Debt	Long-term Debt On February 20, 2019, we entered into a credit agreement with JPMorgan Chase Bank, N.A. (the “Original Credit Agreement”). The Original Credit Agreement was an asset-based loan, which provided for a revolving line of credit of up to $40.0 million and an optional accordion, which, if exercised, would have allowed us to increase the aggregate commitment by up to $35.0 million, subject to obtaining additional lender commitments and satisfying certain conditions. The Original Credit Agreement had a maturity date of February 20, 2024. On April 17, 2023, we entered into the Second Amendment to the Original Credit Agreement (the Original Credit Agreement, as amended, the Credit Agreement), which amended the terms of the Credit Agreement to, among other things, (i) increase the committed amount from $40.0 million to $50.0 million, (ii) increase the uncommitted incremental borrowing capacity from $35.0 million to $50.0 million, (iii) increase the interest rate margin by 0.50%, (iv) extend the maturity date from February 20, 2024 to April 17, 2026 and (v) provide that a Dominion Event Date (as defined therein) shall occur on any date on which Availability (as defined therein) is less than 25.0% of the Aggregate Revolving Commitments (as defined therein). Interest on borrowings under the Credit Agreement accrue at a variable rate equal to (i) the Term Secured Overnight Financing Rate (“SOFR”), plus (ii) 0.10%, plus (iii) a specified spread of 1.75% or 2.00% dependent on the average quarterly revolver availability, calculated on the last day of each fiscal quarter being greater than 20% of the total revolver commitments or less than or equal to 20% of the total revolver commitments, respectively. The commitment fee under the Credit Agreement is 0.20% per annum on the average daily unused portion of each lender’s commitment. In addition, we are required to pay a fronting fee of 0.125% per annum on the average daily aggregate face amount of issued and outstanding letters of credit. Interest, commitment fees and fronting fees are payable monthly, in arrears. The Credit Agreement contains customary representations and warranties and customary affirmative and negative covenants applicable to us and our subsidiaries, including, among other things, restrictions on indebtedness, liens, investments, mergers, dispositions, dividends and other distributions and a financial covenant that requires us to maintain a specified minimum fixed charge coverage ratio. In addition, the Credit Agreement contains certain customary events of default including, but not limited to, failure to pay interest, principal and fees or other amounts when due, material misrepresentations or misstatements in any representation or warranty, covenant defaults, certain cross defaults to other material indebtedness, certain judgment defaults and events of bankruptcy. As of December 31, 2023 and December 31, 2022, there were no amounts outstanding under the Credit Agreement.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

+ Details

Fair Value Measurements - Assets Measured at Fair Value (Details) - Fair Value, Recurring - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Liabilities, fair value disclosure	$ 0	$ 0
Assets, fair value disclosure	82,000,000	82,000,000
Money market funds
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Money market funds	82,000,000	82,000,000
Level 1
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Assets, fair value disclosure	82,000,000	82,000,000
Level 1 \| Money market funds
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Money market funds	82,000,000	82,000,000
Level 2
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Assets, fair value disclosure	0	0
Level 2 \| Money market funds
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Money market funds	0	0
Level 3
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Assets, fair value disclosure	0	0
Level 3 \| Money market funds
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Money market funds	$ 0	$ 0

Stockholders’ Equity (Tables)

12 Months Ended

Dec. 31, 2023

Equity [Abstract]

Schedule of Common Stock Reserved for Future Issuance

Shares of common stock reserved for future issuance as of December 31, 2023 and 2022 consist of the following:


	December 31, 2023	December 31, 2022
Shares reserved for convertible preferred stock outstanding	—	—
2015 Equity Incentive Plan:
Options issued and outstanding	8,206,091	12,700,367
Shares available for future option grants	—	—
2021 Equity Incentive Plan:
Options issued and outstanding	5,043,892	2,687,819
Shares available for future option grants	11,291,364	13,236,891
RSUs outstanding	10,264,090	4,788,964
PSUs outstanding	525,108	787,660
2021 Employee Stock Purchase Plan:
Shares available for future grants	5,236,950	4,091,248
Total shares of common stock reserved for future issuance	40,567,495	38,292,949

Benefit Plan (Details) - USD ($)	12 Months Ended
Benefit Plan (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Retirement Benefits [Abstract]
Discretionary profit-sharing contributions	$ 0	$ 0
Matching contributions	$ 1,500,000	$ 1,400,000

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net loss	$ (152,458)	$ (101,354)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	21,005	14,679
Amortization of debt issuance costs	49	49
Stock-based compensation	19,346	19,873
Inventory write-down	8,253	14,437
Deferred taxes	(474)	(898)
Impairment expense	27,374	3,279
Realized loss on equity investment	84	0
Loss from sales of businesses	2,772	0
Changes in assets and liabilities:
Accounts receivable	1,000	1,605
Inventory	47,529	(24,742)
Prepaid expenses and other current assets	(1,158)	18,100
Operating lease right-of-use assets and current and noncurrent lease liabilities	2,555	12,265
Accounts payable and accrued expenses	(6,706)	(37,593)
Other long-term liabilities	38	(10,157)
Deferred revenue	569	(126)
Net cash used in operating activities	(30,222)	(90,583)
Cash flows from investing activities:
Purchase of property and equipment	(10,870)	(31,363)
Proceeds from sale of equity investment	166	0
Proceeds from sales of businesses	2,182	0
Changes in security deposits	810	(929)
Net cash used in investing activities	(7,712)	(32,292)
Cash flows from financing activities:
Payments of deferred offering costs	0	(744)
Repayment of non-recourse promissory note	0	539
Proceeds from issuance of common stock under the employee stock purchase plan	327	1,201
Proceeds from the exercise of stock options	894	2,751
Taxes withheld and paid on employee stock awards	(581)	(166)
Net cash provided by financing activities	640	3,581
Effect of foreign exchange rate changes on cash, cash equivalents, and restricted cash	200	(1,515)
Net decrease in cash, cash equivalents, and restricted cash	(37,094)	(120,809)
Cash, cash equivalents, and restricted cash—beginning of year	167,767	288,576
Cash, cash equivalents, and restricted cash—end of year	130,673	167,767
Supplemental disclosures of cash flow information:
Cash paid for interest	111	88
Cash paid for taxes	1,785	1,424
Noncash investing and financing activities:
Purchase of property and equipment included in accrued liabilities	0	601
Non-cash exercise of common stock warrants	0	35
Stock-based compensation included in capitalized internal-use software	866	1,199
Reconciliation of cash, cash equivalents, and restricted cash:
Cash and cash equivalents	130,032	167,136
Restricted cash included in prepaid expenses and other current assets	641	632
Total cash, cash equivalents, and restricted cash	$ 130,673	$ 167,767

Fair Value Measurements

12 Months Ended

Dec. 31, 2023

Fair Value Disclosures [Abstract]

Fair Value Measurements

Items Measured at Fair Value on a recurring basis

Money Market Funds—In December 2022, we transferred $82.0 million of cash to JPMorgan Chase Bank, N.A to invest in a U.S. treasury securities money market fund. The funds are classified as cash and cash equivalents on our consolidated balance sheets as of December 31, 2023 and 2022 and represent Level 1 assets on the fair value hierarchy.

For assets measured at fair value, the following tables summarize the respective fair values and classifications by level of input within the fair value hierarchy as of December 31, 2023 and 2022. We had no liabilities measured at fair value as of December 31, 2023 and 2022:


	December 31, 2023
(in thousands)	Level 1		Level 2		Level 3		Total
Assets
Money market funds	$	82,000	$	—	$	—	$	82,000
	$	82,000	$	—	$	—	$	82,000


	December 31, 2022
(in thousands)	Level 1		Level 2		Level 3		Total
Assets
Money market funds	$	82,000	$	—	$	—	$	82,000
	$	82,000	$	—	$	—	$	82,000

Items Measured at Fair Value on a non-recurring basis

Equity Investments—Our equity investments in NFW and Noho ESG represent non-marketable equity securities in privately held companies that do not have a readily determinable fair value and are accounted for under the measurement alternative in ASC 321. The investments are accounted for at cost and adjusted based on observable price changes from orderly transactions for identical or similar investments of the same issuer or impairment. We recognized a $0.1 million loss for our investment in Noho ESG during the year ended December 31, 2023, as described in Note 4. The carrying values of our investments were $2.0 million and $2.3 million as of December 31, 2023 and 2022, respectively.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2023

Fair Value Disclosures [Abstract]

Schedule of Fair Value, Assets Measured on Recurring Basis


	December 31, 2023
(in thousands)	Level 1		Level 2		Level 3		Total
Assets
Money market funds	$	82,000	$	—	$	—	$	82,000
	$	82,000	$	—	$	—	$	82,000


	December 31, 2022
(in thousands)	Level 1		Level 2		Level 3		Total
Assets
Money market funds	$	82,000	$	—	$	—	$	82,000
	$	82,000	$	—	$	—	$	82,000

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred tax asset:
Inventory	$ 2,117	$ 2,956
Accruals	800	732
Stock-based compensation	1,822	2,837
Net operating loss carryforwards	43,157	20,126
R&D credits	5,091	4,284
Charitable contributions	3,101	2,932
Intangibles	709	697
Deferred revenue	1,000	974
Advertising	1,910	1,533
Intercompany payable	552	552
Lease liability	24,011	23,511
Section 174 capitalized costs	7,978	6,721
Depreciation	6,995	0
Other	731	755
Total gross deferred tax assets	99,974	68,610
Less: valuation allowance	(81,592)	(45,745)
Total deferred tax assets	18,382	22,865
Deferred tax liabilities:
Prepaid expenses	(388)	(118)
Depreciation	0	(1,694)
Right-of-use assets	(16,519)	(20,052)
Total deferred tax liabilities	(16,907)	(21,864)
Net deferred tax assets	$ 1,475	$ 1,001

Stock-Based Compensation - Share-based Payment Arrangement, Restricted Stock Unit, Activity (Details) - RSUs	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Number of Shares
Unvested at beginning of period (in shares) \| shares	4,788,964
Granted (in shares) \| shares	12,068,589
Vested (in shares) \| shares	(3,151,571)
Forfeited (in shares) \| shares	(3,441,892)
Unvested at end of period(in shares) \| shares	10,264,090
Weighted-Average Grant Date Fair Value per Share
Unvested at beginning of period (in dollars per share) \| $ / shares	$ 4.86
Granted (in dollars per share) \| $ / shares	1.56
Vested (in dollars per share) \| $ / shares	3.47
Forfeited (in dollars per share) \| $ / shares	2.87
Unvested at end of period (in dollars per share) \| $ / shares	$ 1.93

Balance Sheet Components - Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Total property and equipment - gross	$ 96,942	$ 90,507
Less: accumulated depreciation and amortization	(70,857)	(36,167)
Total property and equipment - net	26,085	54,340
Leasehold improvements
Property, Plant and Equipment [Line Items]
Total property and equipment - gross	40,008	40,305
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Total property and equipment - gross	23,756	23,988
Internal-use software
Property, Plant and Equipment [Line Items]
Total property and equipment - gross	29,367	23,393
Machinery and equipment
Property, Plant and Equipment [Line Items]
Total property and equipment - gross	975	884
Computers and equipment
Property, Plant and Equipment [Line Items]
Total property and equipment - gross	$ 2,836	$ 1,937

Warrants (Tables)

12 Months Ended

Dec. 31, 2023

Warrants and Rights Note Disclosure [Abstract]

Warrants and Rights Outstanding, Activity

The following is a summary of warrant activity as of December 31, 2022:


Date of issuance			July 2018
Outstanding at December 31, 2021			30,684
Exercised 2022			30,684
Outstanding at December 31, 2022			—

Leases

12 Months Ended

Dec. 31, 2023

Leases [Abstract]

Leases

We lease various office and retail spaces under non-cancelable operating leases with various expiration dates through fiscal 2033, certain of which contain renewal provisions. These renewal provisions are not reasonably certain to be exercised and therefore are not factored into the determination of lease payments. We have no lease agreements that are classified as finance leases.


(in thousands, except for lease term and discount rate)	December 31, 2023			December 31, 2022
Operating lease costs	$	18,404		$	16,508
Variable lease costs	224			759
Short-term lease costs	73			596
Sublease income	(176)			(6)
Total lease costs	$	18,525		$	17,857

Weighted-average remaining lease term (in years)	6.85			7.29
Weighted-average discount rate	5.93		%	4.39		%

Supplemental cash flow information related to operating leases are as follows:


(in thousands)	December 31, 2023		December 31, 2022
Cash paid for amounts included in the measurement of operating lease liabilities	$	15,374	$	14,657
Right of use assets obtained in exchange for lease liabilities	10,226		34,492
Right of use assets given up for reduction of lease liabilities	(11,707)		—

Future minimum lease payments under non-cancelable operating leases with initial lease terms in excess of one year, included in our lease liabilities as of December 31, 2023, are as follows:


(in thousands)	Operating Leases
Fiscal year ended December 31,
2024	$	19,920
2025	18,220
2026	16,683
2027	12,684
2028 and after	48,660
Total undiscounted operating lease payments	$	116,167
Less: imputed discount	(22,218)
Total operating lease liabilities	$	93,949

As discussed in Note 4. Balance Sheet Components, we determined that triggering events, including a current-period and history of operating cash flow losses, occurred and required an impairment review of our long-lived assets associated with our retail store leases, including operating lease right-of-use assets. Based on the results of our undiscounted cash flow analysis, we identified certain asset groups in which the projected future undiscounted net cash flows were less than the carrying value of an asset group. For these asset groups, the assets were written down to their fair values, measured primarily on an independent third-party valuation of these long-lived assets. As a result, we recognized impairment charges for the year ended December 31, 2023 of $27.4 million, of which $9.8 million related to our retail store operating lease right-of-use assets.

Balance Sheet Components - Narrative (Details) - USD ($)	1 Months Ended	12 Months Ended
	Apr. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Nov. 22, 2021	Nov. 20, 2020
Other Assets [Line Items]
Depreciation and amortization expense		$ 21,100,000	$ 15,800,000
Impairment expense		27,392,000	3,286,000
Investment in equity securities		2,000,000	2,250,000
Natural Fiber Welding, Inc.
Other Assets [Line Items]
Investment in equity securities					$ 2,000,000
Equity securities impairment loss		0	$ 0
Natural Fiber Welding, Inc. \| Series A Preferred Stock
Other Assets [Line Items]
Equity securities acquired (in shares)					201,207
NoHo ESG, Inc.
Other Assets [Line Items]
Investment in equity securities				$ 300,000
Equity securities impairment loss		100,000
Assets acquired	$ 200,000
Leasehold improvements
Other Assets [Line Items]
Impairment expense		$ 17,600,000

Balance Sheet Components - Other Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Supplemental Balance Sheet Disclosures [Abstract]
Investment in equity securities	$ 2,000	$ 2,250
Security deposits	3,564	4,417
Intangible assets	82	133
Debt issuance costs	8	57
Deferred tax assets	1,475	1,001
Other assets	$ 7,129	$ 7,858

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement [Abstract]

Share-based Payment Arrangement, Option, Activity

A summary of the status of the 2015 Plan and the 2021 Plan as of December 31, 2023 and 2022, and changes during the periods then ended is presented below:


	Options Outstanding
	Number of Options	Weighted-Average Exercise Price		Weighted-Average Remaining Contractual Term (in years)	Aggregate Intrinsic Value (in thousands)
Outstanding at December 31, 2022	15,388,186	$	3.71	6.43	$	6,101
Granted	2,638,982	1.39
Exercised	(1,715,629)	0.77			1,807
Forfeited	(1,316,164)	4.29
Cancelled	(1,745,392)	3.86
Outstanding at December 31, 2023	13,249,983	$	3.60	6.50	$	927
Vested and exercisable at December 31, 2023	8,301,286	4.06		5.18	927

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions

The following weighted average assumptions were used for issuances during the years ended December 31, 2023 and 2022 for employees and non-employees:


	December 31, 2023		December 31, 2022
Risk-free interest rate	3.77	%	2.90	%
Dividend yield	—		—
Volatility	42.43	%	46.87	%
Expected lives (in years)	6.0		5.9

Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions


	Offering Period - November 3, 2023 to May 2, 2024		Offering Period - May 3, 2023 to November 2, 2023		Offering Period - November 3, 2022 to May 2, 2023		Offering Period - May 3, 2022 to November 2, 2022		Offering Period - November 3, 2021 to May 2, 2022
Risk-free interest rate	5.45	%	5.08	%	4.44	%	2.97	%	1.63	%
Dividend yield	—		—		—		—		—
Volatility	43.12	%	45.59	%	43.42	%	47.15	%	63.00	%
Expected lives (in years)	0.5		0.5		0.5		0.5		0.5

Share-based Payment Arrangement, Restricted Stock Unit, Activity

RSU activity during the year ended December 31, 2023 was as follows:


	Number of Shares	Weighted-Average Grant Date Fair Value per Share
Unvested at December 31, 2022	4,788,964	$	4.86
Granted	12,068,589	1.56
Vested	(3,151,571)	3.47
Forfeited	(3,441,892)	2.87
Unvested at December 31, 2023	10,264,090	$	1.93

Schedule of Stock-based Compensation Expense, Restricted Stock Unit, Activity


	Number of Shares	Grant Date Fair Value per Share		Requisite Service Period
Tranche 1	262,553	$	4.77	June 1, 2022 - May 31, 2023
Tranche 2	262,553	$	5.16	June 1, 2022 - May 31, 2024
Tranche 3	262,554	$	5.41	June 1, 2022 - May 31, 2025

Schedule of Share-Based Payment Arrangement, Performance Shares, Activity

PSU activity for the year ended December 31, 2023 was as follows:


	Target Number of Shares	Weighted-Average Grant Date Fair Value per Share
Unvested at December 31, 2022	787,660	$	5.11
Granted	—	—
Vested	—	—
Forfeited	(262,552)	4.77
Unvested at December 31, 2023	525,108	$	5.29

Schedule of Stock-based Compensation Expense


(in thousands)	December 31, 2023		December 31, 2022
Stock-based compensation, net of amounts capitalized	$	19,346	$	19,031
Capitalized stock-based compensation	866		1,200
Total stock-based compensation	$	20,212	$	20,231

Significant Accounting Policies - Long-Lived Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Impairment expense	$ 27,392	$ 3,286
Operating Lease, Right of Use Asset
Property, Plant and Equipment [Line Items]
Impairment expense	9,800
Leasehold improvements
Property, Plant and Equipment [Line Items]
Impairment expense	$ 17,600

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Components of Loss Before Provision for Income Taxes

The components of loss before provision for income taxes are as follows for the years ended December 31, 2023 and 2022:


(in thousands)	December 31, 2023		December 31, 2022
Loss before provision for income taxes
United States	$	(150,009)	$	(97,277)
Foreign	(2,115)		(2,850)
	$	(152,124)	$	(100,127)

Provision for Income Taxes

Our total provision for income taxes consists of the following for the years ended December 31, 2023 and 2022:


(in thousands)	December 31, 2023		December 31, 2022
Current:
Federal	$	—	$	—
State	(258)		(195)
Foreign	(550)		(1,931)
	(808)		(2,125)
Deferred
Federal	—		75
State	—		—
Foreign	474		823
	474		898
	$	(334)	$	(1,227)

Schedule of Effective Income Tax Rate Reconciliation

The reconciliation of our effective tax rate to the statutory federal rate of 21% for the years ended December 31, 2023 and 2022, is as follows:


(in thousands)	December 31, 2023		December 31, 2022
Income tax benefit at statutory rate	(21.00)	%	(21.00)	%
State income taxes-net of federal provision (benefit)	(4.21)	%	(4.38)	%
Foreign rate differential	(0.06)	%	0.32	%
Stock-based compensation	1.33	%	1.78	%

Charitable contribution	(0.09)	%	(0.15)	%
Return to provision and other	0.32	%	(0.10)	%

Uncertain tax positions	0.12	%	0.26	%
Tax credits	(0.49)	%	(1.03)	%
Other	0.02	%	0.76	%
Valuation allowance	24.28	%	24.77	%
	0.22	%	1.23	%

Schedule of Deferred Tax Assets and Liabilities

Significant components of our net deferred tax assets as of December 31, 2023 and 2022, which are included in other assets in the consolidated balance sheets, are as follows:


(in thousands)	December 31, 2023		December 31, 2022
Deferred tax asset:
Inventory	$	2,117	$	2,956

Accruals	800		732
Stock-based compensation	1,822		2,837
Net operating loss carryforwards	43,157		20,126
R&D credits	5,091		4,284
Charitable contributions	3,101		2,932
Intangibles	709		697
Deferred revenue	1,000		974
Advertising	1,910		1,533
Intercompany payable	552		552
Lease liability	24,011		23,511
Section 174 capitalized costs	7,978		6,721
Depreciation	6,995		—
Other	731		755
Total gross deferred tax assets	99,974		68,610
Less: valuation allowance	(81,592)		(45,745)
Total deferred tax assets	18,382		22,865
Deferred tax liabilities:
Prepaid expenses	(388)		(118)
Depreciation	—		(1,694)
Right-of-use assets	(16,519)		(20,052)
Total deferred tax liabilities	(16,907)		(21,864)
Net deferred tax assets	$	1,475	$	1,001

Reconciliation of Total Amounts of Unrecognized Tax Benefits

A tabular reconciliation of the total amounts of unrecognized tax benefits for the year presented is as follows:


(in thousands)	December 31, 2023		December 31, 2022
Unrecognized tax benefits - at beginning of year	$	1,634	$	1,265
Increases in balances related to tax positions taken in prior years	53		175
Decreases in balances related to tax positions taken in prior years	—		(70)
Increases in balances related to tax positions taken in current year	238		264
Unrecognized tax benefits - at end of year	$	1,925	$	1,634

Balance Sheet Components - Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Supplemental Balance Sheet Disclosures [Abstract]
Prepaid expenses	$ 5,248	$ 6,283
Inventory returns receivable	927	1,090
Security deposits	458	463
Tax receivable	6,865	6,420
Other receivables	2,284	908
Restricted cash	641	632
Total prepaid expenses and other current assets	$ 16,423	$ 15,796

Significant Accounting Policies- Capitalized Internal Use Software (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Capitalized computer software, additions	$ 11.0	$ 8.9
Internal-use software
Property, Plant and Equipment [Line Items]
Property and equipment, useful life	3 years

Stock-Based Compensation - Share-based Payment Arrangement, Performance Stock Unit, Activity (Details) - PSUs	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Target Number of Shares
Unvested at beginning of period (in shares) \| shares	787,660
Granted (in shares) \| shares	0
Vested (in shares) \| shares	0
Forfeited (in shares) \| shares	(262,552)
Unvested at end of period(in shares) \| shares	525,108
Weighted-Average Grant Date Fair Value per Share
Unvested at beginning of period (in dollars per share) \| $ / shares	$ 5.11
Granted (in dollars per share) \| $ / shares	0
Vested (in dollars per share) \| $ / shares	0
Forfeited (in dollars per share) \| $ / shares	4.77
Unvested at end of period (in dollars per share) \| $ / shares	$ 5.29

Leases - Schedule of Lease Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Operating lease costs	$ 18,404	$ 16,508
Variable lease costs	224	759
Short-term lease costs	73	596
Sublease income	(176)	(6)
Total lease costs	$ 18,525	$ 17,857
Weighted-average remaining lease term (in years)	6 years 10 months 6 days	7 years 3 months 14 days
Weighted-average discount rate	5.93%	4.39%