EX-32 9 b414001_ex32.txt EXHIBIT 32 Exhibit 32 CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 In connection with the Annual Report of Emerson Radio Corp., (the "Company") on Form 10-K for the period ended March 31, 2006, filed with the Securities and Exchange Commission (the "Report"), Adrian Ma, Chief Executive Officer, and John D. Florian, Deputy Chief Financial Officer and Controller, of the Company each hereby certifies pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that: (1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 as amended; and (2) The information contained in the Report fairly presents, in all material respects, the consolidated financial condition of the Company as of the dates presented and the consolidated result of operations of the Company for the periods presented. Dated: July 17, 2006 By: /s/ Adrian Ma ------------------------------------ Adrian Ma Chairman and Chief Executive Officer By: /s/ John D. Florian ------------------------------------ John D. Florian Deputy Chief Financial Officer and Controller The foregoing certification is being furnished solely pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (subsections (a) and (b) of Section 1350, Chapter 63 of Title 18, United States Code) and is not being filed as part of the Form 10-K or as a separate disclosure document. A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement required by Section 906, has been provided to Emerson Radio Corp. and will be retained by Emerson Radio Corp. and furnished to the Securities and Exchange Commission or its staff upon request. EMERSON RADIO CORP. AND SUBSIDIARIES SCHEDULE II 84 VALUATION AND QUALIFYING ACCOUNTS AND RESERVES (IN THOUSANDS)
COLUMN A COLUMN B COLUMN C COLUMN D COLUMN E -------------------------------- ---------- ---------- ---------- --------- BALANCE AT CHARGED TO BALANCE BEGINNING COSTS AND AT END OF DESCRIPTION OF YEAR EXPENSES DEDUCTIONS YEAR (B) -------------------------------- ---------- ---------- ---------- --------- ALLOWANCE FOR DOUBTFUL ACCOUNTS: Year ended: March 31, 2006 $ 179 $ 591 $ 43(A) $ 727 March 31, 2005 328 -- 149(A) 179 March 31, 2004 525 230 427(A) 328 ALLOWANCE FOR CHARGEBACKS: Year ended: March 31, 2006 $ 330 $ 76 $ -- $ 406 March 31, 2005 326 4 -- 330 March 31, 2004 402 (76) -- 326 SALES RETURN RESERVES: Year ended: March 31, 2006 $5,190 $16,953 $16,926 $5,217 March 31, 2005 4,893 16,591 16,294 5,190 March 31, 2004 5,993 14,550 15,650 4,893
(A) Accounts written off, net of recoveries. (B) Sales return reserves amounts include related accrued sales returns of $1,583,000, $1,919,000 and $2,384,000, for fiscal 2006, 2005 and 2004, respectively, which are not presented as part of the accounts receivable disclosed as "allowances" on the Consolidated Balance Sheets. 85