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Segment Information

v3.21.2
Segment Information
 9 Months Ended 12 Months Ended
Sep. 30, 2021
Dec. 31, 2020
Bird Rides [Member]    
Segment Information
Note 12 – Segment Information
The Company determines its operating segments based on how the chief operating decision maker (“CODM”) manages the business, allocates resources, makes operating decisions and evaluates operating performance. The CODM does not evaluate operating segments using asset information and, accordingly, the Company does not report asset information by segment. The Company does not aggregate its operating segments into reportable segments. Accordingly, the Company has
 
identified
three
reportable segments, which are organized based on the geographic areas in which it conducts business, as follows:
 
Segment
   
Description
North America (NA)    Includes Canada and the United States
Europe, Middle East 
and
 
Africa (EMEA)		    Includes all countries within the Europeon Union, the United Kingdom and countries within the Middle East
Other    Includes South America, China, Mexico, Australia, New
Zealand
The Company’s segment operating performance measure is gross margin. Gross margin is defined as revenue less the following expenses: cost of revenue exclusive of depreciation and depreciation on revenue earning vehicles.
The following tables provides information about the Company’s segments and a reconciliation of the total segment gross margin to loss before income taxes (in thousands):
 
 
  
Three Months Ended September 30,
 
 
  
2021
 
 
2020
 
 
  
NA
 
  
EMEA
 
 
Other
 
  
Total
Segments
 
 
NA
 
  
EMEA
 
 
Other
 
 
Total
Segments
 
Revenues:
  
  
 
  
 
  
 
 
                                                                                                                                                                                         
Sharing
   
$
46,083
 
   
 
17,944
 
  
 
—  
 
   
 
64,027
 
  
$
23,298
 
   
 
10,281
 
  
 
—  
 
  
 
33,579
 
Product sales
   
 
812
 
   
 
567
 
  
 
—  
 
   
 
1,379
 
  
 
6,488
 
   
 
117
 
  
 
1
 
  
 
6,606
 
    
 
 
     
 
 
    
 
 
     
 
 
    
 
 
     
 
 
    
 
 
    
 
 
  
Total Revenues
   
 
46,895
 
   
 
18,511
 
  
 
—  
 
   
 
65,406
 
  
 
29,786
 
   
 
10,398
 
  
 
1
 
  
 
40,185
 
Cost of sharing, exclusive of depreciation
   
 
23,742
 
   
 
9,570
 
  
 
—  
 
   
 
33,312
 
  
 
15,232
 
   
 
9,274
 
  
 
11
 
  
 
24,517
 
Cost of product sales
   
 
897
 
   
 
481
 
  
 
—  
 
   
 
1,378
 
  
 
5,964
 
   
 
719
 
  
 
—  
 
  
 
6,683
 
Depreciation on revenue earning vehicles
   
 
6,871
 
   
 
10,382
 
  
 
—  
 
   
 
17,253
 
  
 
2,595
 
   
 
5,309
 
  
 
—  
 
  
 
7,904
 
    
 
 
     
 
 
    
 
 
     
 
 
    
 
 
     
 
 
    
 
 
    
 
 
  
Gross margin
   
$
15,385
 
   
 
(1,922
) 
  
 
—  
 
   
 
13,463
 
  
$
5,995
 
   
 
(4,904
) 
  
 
(10
) 
  
 
1,081
 
Reconciling items:
                                                                    
Total expenses
                             
$
50,351
 
                           
$
44,816
 
                              
 
 
                             
 
 
  
Loss before income taxes
                             
$
(36,888
) 
                           
$
(43,735
) 
 
 
     
                
      
                
      
                
      
                
      
                
      
                
      
                
      
                
  
    
Nine Months Ended September 30,
  
    
2021
    
2020
  
    
NA
     
EMEA
    
Other
     
Total
Segments
    
NA
    
EMEA
    
Other
    
Total
Segments
  
Revenues:
                                                                   
Sharing
   
$
108,764
 
   
 
33,550
 
  
 
—  
 
   
 
142,314
 
  
$
41,052
 
  
 
18,230
 
  
 
38
 
  
 
59,320
 
Product sales
   
 
7,274
 
   
 
1,532
 
  
 
—  
 
   
 
8,806
 
  
 
9,122
 
  
 
2,069
 
  
 
172
 
  
 
11,363
 
    
 
 
     
 
 
    
 
 
     
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
Total Revenues
   
 
116,038
 
   
 
35,082
 
  
 
—  
 
   
 
151,120
 
  
 
50,174
 
  
 
20,299
 
  
 
210
 
  
 
70,683
 
Cost of sharing, exclusive of depreciation
   
 
60,414
 
   
 
16,627
 
  
 
—  
 
   
 
77,041
 
  
 
32,682
 
  
 
21,888
 
  
 
808
 
  
 
55,378
 
Cost of product sales
   
 
7,681
 
   
 
1,345
 
  
 
—  
 
   
 
9,026
 
  
 
10,951
 
  
 
7,816
 
  
 
173
 
  
 
18,940
 
Depreciation on revenue earning vehicles
   
 
14,285
 
   
 
19,526
 
  
 
—  
 
   
 
33,811
 
  
 
8,720
 
  
 
8,902
 
  
 
411
 
  
 
18,033
 
    
 
 
     
 
 
    
 
 
     
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
Gross margin
   
$
33,658
 
   
 
(2,416
) 
  
 
—  
 
   
 
31,242
 
  
$
(2,179
) 
  
 
(18,307
) 
  
 
(1,182
) 
  
 
(21,668
) 
Reconciling items:
                                                                   
Total expenses
                             
$
187,886
 
                          
$
142,279
 
                              
 
 
                            
 
 
  
Loss before income taxes
                             
$
(156,644
) 
                          
$
(163,947
) 
During the nine months ended September 30, 2021, the Other segment did not generate revenues or incur cost of revenues as the Company is currently operating exclusively in the North America and EMEA geographic areas.
Note 15 — Segment Information
The Company determines its operating segments based on how the chief operating decision maker (CODM) manages the business, allocates resources, makes operating decisions and evaluates operating performance. The CODM does not evaluate operating segments using asset information and, accordingly, the Company does not report asset information by segment. The Company does not aggregate its operating segments into reportable segments. Accordingly, the Company has identified three reportable segments, which are organized based on the geographic areas in which it conducts business, as follows:
 
Segment
   
Description
North America (NA)
    Includes Canada and the United States
   
Europe, Middle East & Africa (EMEA)
    Includes all countries within the EU, UK, and countries within the Middle East
   
Other
    Includes South America, China, Mexico, Australia, New Zealand
The Company’s segment operating performance measure is gross margin. Gross margin is defined as revenue less the following expenses: cost of revenue exclusive of depreciation and depreciation on revenue earning vehicles.
 
The following table provides information about the Company’s segments and a reconciliation of the total segment gross margin to loss from operations for the years ended December 31, 2020 and 2019 (in thousands):
 
    
Year Ended December 31,
  
    
2020
    
2019
  
    
NA
    
EMEA
    
Other
    
Total
Segments
    
NA
    
EMEA
    
Other
    
Total
Segments
  
Revenues:
                                                                 
Sharing
      $57,704       22,198       39       79,941       $108,260       31,229       959       140,448  
Product sales
      12,213       2,275       172       14,660       6,951       3,063       62       10,076  
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
Total Revenues
      69,917       24,473       211       94,601       115,211       34,292       1,021       150,524  
Cost of sharing
      (40,532 )      (30,339 )      (757 )      (71,628 )      (118,239 )      (33,521 )      (1,886 )      (153,646 ) 
Cost of product sales
      (14,220 )      (8,324 )      (172 )      (22,716 )      (16,060 )      (4,180 )      (79 )      (20,319 ) 
Depreciation on revenue earning vehicles
      (11,456 )      (11,929 )      (406 )      (23,791 )      (88,021 )      (19,919 )      (4,294 )      (112,234 ) 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
Gross margin
      $3,709       (26,119 )      (1,124 )      (23,534 )      $(107,109 )      (23,328 )      (5,238 )      (135,675 ) 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
Reconciling items:
                                 
Total expenses
                              $(184,632 )                              $(251,531 ) 
Loss before income taxes
                              $(208,166 )                              $(387,206 )