Form 10-Q

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0001193125-13-442200.txt : 20131114 0001193125-13-442200.hdr.sgml : 20131114 20131114163144 ACCESSION NUMBER: 0001193125-13-442200 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 10 CONFORMED PERIOD OF REPORT: 20130930 FILED AS OF DATE: 20131114 DATE AS OF CHANGE: 20131114 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EMERSON RADIO CORP CENTRAL INDEX KEY: 0000032621 STANDARD INDUSTRIAL CLASSIFICATION: HOUSEHOLD AUDIO & VIDEO EQUIPMENT [3651] IRS NUMBER: 223285224 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 001-07731 FILM NUMBER: 131220658 BUSINESS ADDRESS: STREET 1: 85 OXFORD DRIVE CITY: MOONACHIE STATE: NJ ZIP: 07074 BUSINESS PHONE: 9738845800 MAIL ADDRESS: STREET 1: 85 OXFORD DRIVE CITY: MOONACHIE STATE: NJ ZIP: 07074 FORMER COMPANY: FORMER CONFORMED NAME: MAJOR ELECTRONICS CORP DATE OF NAME CHANGE: 19770921 10-Q 1 d625611d10q.htm FORM 10-Q Form 10-Q

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

x	QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended September 30, 2013

¨	TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from to

Commission file number 001-07731

EMERSON RADIO CORP.

(Exact name of registrant as specified in its charter)


DELAWARE		22-3285224
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

3 University Plaza, Suite 405, Hackensack, NJ		07601
(Address of principal executive offices)		(Zip code)

(973) 428-2000

(Registrant’s telephone number, including area code)

(Former name, former address, and former fiscal year, if changed since last report)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. x Yes ¨ No

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate website, if any, every interactive data file required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). x Yes ¨ No

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). ¨ Yes x No

Indicate the number of shares outstanding of common stock as of November 14, 2013: 27,129,832.

TABLE OF CONTENTS


PART I — FINANCIAL INFORMATION

Item 1. Financial Statements			3

Item 2. Management’s Discussion and Analysis of Results of Operations and Financial Condition			14

Item 3. Quantitative and Qualitative Disclosures About Market Risk			19

Item 4. Controls and Procedures			19

PART II — OTHER INFORMATION

Item 1. Legal Proceedings			21

Item 1A. Risk Factors			21

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds			21

Item 3. Defaults Upon Senior Securities			21

Item 4. Mine Safety Disclosure			21

Item 5. Other Information			21

Item 6. Exhibits			22

SIGNATURES			23

PART I — FINANCIAL INFORMATION

Item 1. Financial Statements.

EMERSON RADIO CORP. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF OPERATIONS

(Unaudited)

(In thousands, except earnings per share data)


	Three Months Ended September 30					Six Months Ended September 30
	2013			2012		2013		2012
Net Revenues:
Net product sales	$	17,258		$	32,299	$	40,739	$	77,175
Licensing revenue		1,080			2,416		2,251		3,551

Net revenues		18,338			34,715		42,990		80,726
Costs and expenses:
Cost of sales		15,635			29,102		36,619		68,275
Other operating costs and expenses		171			385		322		793
Selling, general and administrative expenses		2,325			1,737		4,513		3,745
Impairment of trademark		—			1,326		—		1,326

		18,131			32,550		41,454		74,139
Operating income		207			2,165		1,536		6,587
Other income:
Interest income, net		121			67		343		98

Income before income taxes		328			2,232		1,879		6,685
(Benefit) provision for income taxes		(60	)		285		122		898

Net income	$	388		$	1,947	$	1,757	$	5,787

Net income per share:
Basic	$	.01		$	.07	$	.06	$	.21
Diluted	$	.01		$	.07	$	.06	$	.21
Weighted average shares outstanding:
Basic		27,130			27,130		27,130		27,130
Diluted		27,130			27,130		27,130		27,130

The accompanying notes are an integral part of the interim consolidated financial statements.

EMERSON RADIO CORP. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)

(Unaudited)

(In Thousands)


	Three Months Ended				Six Months Ended
	September 30				September 30
	2013		2012		2013		2012
Net income	$	388	$	1,947	$	1,757	$	5,787
Other comprehensive income, net of tax:
Foreign currency translation adj.		—		—		—		427

Comprehensive income	$	388	$	1,947	$	1,757	$	6,214

The accompanying notes are an integral part of the interim consolidated financial statements

EMERSON RADIO CORP. AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS

(In thousands except share data)


	September 30, 2013			March 31, 2013
ASSETS
Current assets:
Cash and cash equivalents	$	52,108		$	21,412
Restricted cash		73			70
Short term investments		15,155			45,235
Accounts receivable, net		5,249			7,883
Other receivables		231			969
Due from affiliates		—			1
Inventory		7,299			3,454
Prepaid expenses and other current assets		2,833			1,873
Deferred tax assets		1,582			1,685

Total current assets		84,530			82,582
Property, plant and equipment, net		229			258
Trademarks, net		219			219
Deferred tax assets		1,113			1,121
Other assets		43			104

Total assets	$	86,134		$	84,284

LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Current maturities of long-term borrowings		43			43
Accounts payable and other current liabilities		8,347			7,790
Accrued sales returns		1,077			965
Income taxes payable		711			1,281

Total current liabilities		10,178			10,079
Long-term borrowings		15			30
Deferred tax liabilities		203			194

Total liabilities		10,396			10,303
Shareholders’ equity:
Preferred shares — $.01 par value, 10,000,000 shares authorized at September 30, 2013 and March 31, 2013, respectively; 3,677 shares issued and outstanding at September 30, 2013 and March 31, 2013, respectively; liquidation preference of $3,677,000 at September 30, 2013 and March 31, 2013, respectively		3,310			3,310
Common shares — $.01 par value, 75,000,000 shares authorized, 52,965,797 shares issued at September 30, 2013 and March 31, 2013, respectively; 27,129,832 shares outstanding at September 30, 2013 and March 31, 2013, respectively		529			529
Additional paid-in capital		98,785			98,785
Accumulated deficit		(2,662	)		(4,419	)
Treasury stock, at cost, 25,835,965 shares		(24,224	)		(24,224	)

Total shareholders’ equity		75,738			73,981

Total liabilities and shareholders’ equity	$	86,134		$	84,284

The accompanying notes are an integral part of the interim consolidated financial statements.

EMERSON RADIO CORP. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF CASH FLOWS

(Unaudited)

(In thousands)


	Six Months Ended September 30
	2013			2012
Cash flows from operating activities:
Net income	$	1,757		$	5,787
Adjustments to reconcile net income to net cash used by operating activities:
Depreciation and amortization		52			48
Deferred tax expense		120			17
Asset allowances, reserves and other		(243	)		229
Impairment of trademark		—			1,326
Changes in assets and liabilities:
Accounts receivable		2,989			(4,116	)
Other receivables		738			(1,084	)
Due from affiliates		1			—
Inventories		(3,845	)		(1,364	)
Prepaid expenses and other current assets		(960	)		(2,583	)
Other assets		61			(69	)
Accounts payable and other current liabilities		557			9,140
Due to affiliates		—			(11	)
Interest and income taxes payable		(570	)		125

Net cash provided by operating activities		657			7,445

Cash flows from investing activities:
Short term investment		30,080			(25,000	)
(Increase) decrease in restricted cash		(3	)		97
Additions to property and equipment		(23	)		(1	)
Disposals of property and equipment		—			7

Net cash provided (used) by investing activities		30,054			(24,897	)

Cash flows from financing activities:
Repayments of short-term borrowings		—			1
Net decrease in capital lease		(15	)		(21	)

Net cash used by financing activities		(15	)		(20	)

Net increase (decrease) in cash and cash equivalents		30,696			(17,472	)
Cash and cash equivalents at beginning of period		21,412			44,960

Cash and cash equivalents at end of period	$	52,108		$	27,488

Cash paid during the period for:
Interest	$	6		$	7
Income taxes	$	573		$	606

The accompanying notes are an integral part of the interim consolidated financial statements.

EMERSON RADIO CORP. AND SUBSIDIARIES

NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

NOTE 1 — BACKGROUND AND BASIS OF PRESENTATION

The consolidated financial statements include the accounts of Emerson Radio Corp. (“Emerson”, consolidated — the “Company”), and its subsidiaries. The Company designs, sources, imports and markets a variety of houseware and consumer electronic products, and licenses the Company’s trademarks for a variety of products domestically and internationally.

The unaudited interim consolidated financial statements reflect all normal and recurring adjustments that are, in the opinion of management, necessary to present a fair statement of the Company’s consolidated financial position as of September 30, 2013 and the results of operations for the three and six month periods ended September 30, 2013 and September 30, 2012. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary in order to make the financial statements not misleading have been included. All significant intercompany accounts and transactions have been eliminated in consolidation. The preparation of the unaudited interim consolidated financial statements requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes; actual results could materially differ from those estimates. The unaudited interim consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission and accordingly do not include all of the disclosures normally made in the Company’s annual consolidated financial statements. Accordingly, these unaudited interim consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto for the fiscal year ended March 31, 2013 (“fiscal 2013”), included in the Company’s annual report on Form 10-K, as amended, for fiscal 2013.

The results of operations for the three and six month periods ended September 30, 2013 are not necessarily indicative of the results of operations that may be expected for any other interim periods or for the full year ended March 31, 2014 (“fiscal 2014”).

Whenever necessary, reclassifications are made to conform the prior year’s financial statements to the current year’s presentation.

Unless otherwise disclosed in the notes to these financial statements, the estimated fair value of the financial assets and liabilities approximates the carrying value.

Subsequent events have been evaluated through November 14, 2013.

Stock-Based Compensation

The Company measures compensation cost for stock-based compensation arrangements based on grant date fair value. The computed fair value is expensed ratably over the requisite vesting period as required by Accounting Standards Codification (“ASC”) Topic 718 “Compensation — Stock Compensation”. All outstanding stock based compensation arrangements issued by the Company were fully vested as of November 30, 2009. Consequently, the Company recorded no compensation costs during either of the three or six month periods ended September 30, 2013 and September 30, 2012.

Sales Allowance and Marketing Support Expenses

Sales allowances, marketing support programs, promotions and other volume-based incentives which are provided to retailers and distributors are accounted for on an accrual basis as a reduction to net revenues in the period in which the related sales are recognized in accordance with ASC topic 605, “Revenue Recognition”, subtopic 50 “Customer Payments and Incentives” and Securities and Exchange Commission Staff Accounting Bulletins 101 “Revenue Recognition in Financial Statements,” and 104 “Revenue Recognition, corrected copy” (“SAB’s 101 and 104”).

At the time of sale, the Company reduces recognized gross revenue by allowances to cover, in addition to estimated sales returns as required by ASC topic 605, “Revenue Recognition”, subtopic 15 “Products”, (i) sales incentives offered to customers that meet the criteria for accrual under ASC topic 605, subtopic 50 and (ii) under SAB’s 101 and 104, an estimated amount to recognize additional non-offered deductions it anticipates and can reasonably estimate will be taken by customers which it does not expect to recover. Accruals for the estimated amount of future non-offered deductions are required to be made as contra-revenue items because that percentage of shipped revenue fails to meet the collectability criteria within SAB 104’s and 101’s four revenue recognition criteria, all of which are required to be met in order to recognize revenue.

If additional marketing support programs, promotions and other volume-based incentives are required to promote the Company’s products subsequent to the initial sale, then additional reserves may be required and are accrued for when such support is offered.

NOTE 2 — NET EARNINGS PER SHARE

The following table sets forth the computation of basic and diluted earnings per share (in thousands, except per share amounts):


	Three months ended September 30,				Six months ended September 30,
	2013		2012		2013		2012
Numerator:
Net income	$	388	$	1,947	$	1,757	$	5,787

Denominator:
Denominator for basic earnings per share — weighted average shares		27,130		27,130		27,130		27,130
Effect of dilutive securities on denominator:
Options (computed using the treasury stock method)		—		—		—		—

Denominator for diluted earnings per share — weighted average shares and assumed conversions		27,130		27,130		27,130		27,130

Basic and diluted earnings per share	$	.01	$	.07	$	.06	$	.21

NOTE 3 — SHAREHOLDERS’ EQUITY

Outstanding capital stock at September 30, 2013 consisted of common stock and Series A preferred stock. The Series A preferred stock is non-voting, has no dividend preferences and has not been convertible since March 31, 2002; however, it retains a liquidation preference.

At September 30, 2013, the Company had approximately 50,000 options outstanding and exercisable, all of which were non-dilutive for the three and six month periods ending September 30, 2013 and September 30, 2012, with exercise prices ranging from $3.07 to $3.19. 25,000 of these options expire in January 2016 and 25,000 of these options expire in November 2016.

NOTE 4 — INVENTORY

Inventories are stated at the lower of cost or market. Cost is determined using the first-in, first-out method. As of September 30, 2013 and March 31, 2013, inventories consisted of the following (in thousands):


	September 30, 2013		March 31, 2013
	(Unaudited)
Finished goods	$	7,299	$	3,454

NOTE 5 — INCOME TAXES

Income Tax Issues Concerning Overseas Income

On April 15, 2013 and June 5, 2013, Emerson received correspondence from the IRS including a (i) Form 5701 and Form 886-A regarding Adjusted Sales Income (collectively referred to as “NOPA 1”) and (ii) Form 5701 and Form 886-A regarding Adjusted Subpart F-Foreign Base Company Sales Income (collectively referred to as “NOPA 2”).

With respect to NOPA 1, the IRS is (i) challenging the position of the Company with respect to the way the Company’s controlled foreign corporation in Macao (the “Macao CFC”) recorded its product sales during Fiscal 2010 and Fiscal 2011 and (ii) asserting that an upward adjustment to the Company’s Fiscal 2010 and Fiscal 2011 taxable income of $4,981,520 and $5,680,182, respectively, is required.

With respect to NOPA 2, the IRS is challenging the position of the Company with respect to the fact that the Company considered the service fee paid by the Company to the Macao CFC to be non-taxable in the U.S. The IRS has taken the position that the service fee paid to the Macao CFC by the Company constitutes foreign base company sales income (“FBCSI”). The IRS asserts that the service fee earned by the Macao CFC in connection with its sales of products to the Company should be taxable to the Company as FBCSI. As a result, the IRS determined that an upward adjustment to the Company’s Fiscal 2010 and Fiscal 2011 taxable income of $1,553,984 and $1,143,162, respectively, is required.

The Company has evaluated the determinations made by the IRS as set forth in each of NOPA 1 and NOPA 2 in order to decide (a) how it will proceed and (b) the potential impact on the Company’s financial condition and operations. Furthermore, although NOPA 1 and NOPA 2 represent potential adjustments to Fiscal 2010 and Fiscal 2011 only, the Company believes it is likely that the IRS will take the position that the same type of adjustments should be made for each of the Company’s subsequent fiscal years. The assessment and payment of such additional taxes, penalties and interest would have a material adverse effect on the Company’s financial condition and results of operations.

With respect to NOPA 1, the Company is appealing the proposed adjustment with the IRS. In the event that the Company is not successful in its appeal, the Company estimates that it could be liable for a maximum in taxes, penalties and interest of approximately $13.3 million pertaining to NOPA 1, in the aggregate, for its Fiscal 2010, Fiscal 2011, Fiscal 2012 and Fiscal 2013 periods. However, because the Company’s current assessment is that its appeal of NOPA 1 is more likely than not to be successful, the Company has not recorded any liability to its September 30, 2013 or March 31, 2013 balance sheets related to NOPA 1.

With respect to NOPA 2, the Company agrees in principle with the IRS’ position that the service fee paid to the Macao CFC by the Company would be treated as FBCSI and taxable to the Company but the Company does not agree with the adjustment to the Company’s taxable income as calculated by the IRS. However, the Company has estimated at approximately $1.1 million the amount of taxes, penalties and interest for which it would be liable for its Fiscal 2010, Fiscal 2011, Fiscal 2012 and Fiscal 2013 periods using the adjustments to taxable income as proposed by the IRS, and recorded such amount as a liability to its September 30, 2013 and March 31, 2013 balance sheets.

The Company has no U.S. federal net operating loss carry forwards and some U.S. state net operating loss carry forwards included in net deferred tax assets that are available to offset future taxable income and can be carried forward for 20 years. Although realization is not assured, management believes it is more likely than not that all of the net deferred tax assets will be realized through tax planning strategies available in future periods and through future profitable operating results. The amount of the deferred tax asset considered realizable could be reduced or eliminated if certain tax planning strategies are not successfully executed or estimates of future taxable income during the carry forward period are reduced. If management determines that the Company would not be able to realize all or part of the net deferred tax asset in the future, an adjustment to the deferred tax asset would be charged to income in the period such determination was made.

The Company’s effective tax rate differs from the federal statutory rate primarily due to expenses that are not deductible for federal income tax purposes, income and losses incurred in foreign jurisdictions and taxed at locally applicable tax rates, and state income taxes.

The Company is subject to examination and assessment by tax authorities in numerous jurisdictions. A summary of the Company’s open tax years is as follows as of September 30, 2013:


Jurisdiction	Open tax years
U.S. federal		2008-2012
States		2008-2012

Based on the outcome of tax examinations or due to the expiration of statutes of limitations, it is reasonably possible that the unrecognized tax benefits related to uncertain tax positions taken in previously filed returns may be different from the liabilities that have been recorded for these unrecognized tax benefits. As a result, the Company may be subject to additional tax expense.

NOTE 6 — RELATED PARTY TRANSACTIONS

From time to time, Emerson engages in business transactions with its controlling shareholder, The Grande Holdings Limited (In Liquidation) (“Grande”), a Bermuda Corporation, and one or more of Grande’s direct and indirect subsidiaries. Set forth below is a summary of such transactions.

Controlling Shareholder

Grande has, together with S&T International Distribution Limited (“S&T”), a subsidiary of Grande, and Grande N.A.K.S. Ltd., a subsidiary of Grande (together with Grande, the “Reporting Persons”), filed, on April 29, 2013, a Schedule 13D/A with the Securities and Exchange Commission (“SEC”) stating that, as of the filing date, the Reporting Persons had the shared power to vote and direct the disposition of 15,243,283 shares, or approximately 56.2%, of the outstanding common stock of Emerson. As the Reporting Persons, and by extension Grande (as their ultimate parent) have control of a majority of the outstanding shares of common stock of Emerson, Emerson is a Controlled company, as defined in Section 801(a) of the NYSE MKT Rules.

On May 31, 2011, upon application of a major creditor, the High Court of Hong Kong appointed Fok Hei Yu (who is also known by the anglicized name Vincent Fok), a current director of the Company, and Roderick John Sutton, both of FTI Consulting (Hong Kong) Limited (“FTI”), as Joint and Several Provisional Liquidators over Grande. Accordingly, as of May 31, 2011, the directors of Grande no longer have the ability to exercise control over Grande or the power to direct the voting and disposition of the 15,243,283 shares beneficially owned by Grande. Instead, Mr. Fok and Mr. Sutton, as Provisional Liquidators over Grande, have such power. In addition, on March 20, 2013, the Provisional Liquidators informed Emerson that they are obligated to liquidate the 15,243,283 shares in the Company beneficially owned by Grande. The Company can make no assurances regarding whether or to what extent such shares will be liquidated or retained by Grande, the timing, prices or amounts of any sales of shares or the impact, if any, on the Company, its other shareholders or the trading price of its common stock of any actual or anticipated dispositions of shares by the Provisional Liquidators.

Related Party Transactions

Rented Office Space in Hong Kong

Until May 2013, at which time these charges ceased, the Company was billed for service charges from Brighton Marketing Limited, a subsidiary of Grande, in connection with the Company’s rented office space in Hong Kong. These charges totaled approximately $2,000 for the three month period ended September 30, 2012. For the six month periods ended September 30, 2013 and September 30, 2012, these charges totaled approximately $1,000 and $2,000, respectively. Emerson owed Brighton Marketing Limited nil at both September 30, 2013 and September 30, 2012 pertaining to these charges.

The Company continues to be charged for service charges from The Grande Properties Management Limited, a related party to Christopher Ho, the Chairman of the Board of Directors of the Company, in connection with the Company’s rented office space in Hong Kong. These charges totaled approximately $4,000 and $10,000, respectively for the three month periods ended September 30, 2013 and September 30, 2012. These charges totaled approximately $8,000 and $21,000, respectively, for the six month periods ended September 30, 2013 and September 30, 2012. The Company owed nil to The Grande Properties Management Limited related to these charges at both September 30, 2013 and September 30, 2012.

Beginning July 3, 2012, the Company entered into a rental agreement with Lafe Strategic Services Limited (“Lafe”), which is a related party to Mr Ho, whereby the Company was leasing out excess space within its rented office space in Hong Kong to Lafe. The rental agreement was on a month-by-month basis, cancellable by either the Company or Lafe on one month’s written notice. During the three month period ended September 30, 2012, the Company earned rental income of approximately $9,000 and owed Lafe an amount of approximately $6,000 for a security deposit paid the Company by Lafe at the inception of the agreement. The agreement was cancelled by Lafe effective April 1, 2013 at which time Lafe owed Emerson nil in rental payable from the arrangement. Emerson returned the approximately $6,000 to Lafe in July 2013 that Emerson had been holding as a security deposit in accordance with the terms of the agreement.

Mr. Ho did not stand for re-election to serve as a director of the Company at the Company’s 2013 Annual Meeting of Stockholders held on November 7, 2013. Accordingly, Mr. Ho is no longer a director of the Company or a related party to the Company after November 7, 2013.

Consulting Services Provided to Emerson by one of its Directors

During the three months ended September 30, 2013 and September 30, 2012, Emerson paid consulting fees of approximately $29,000 and $23,000, respectively, to Eduard Will, a director of Emerson, for work performed by Mr. Will related to strategy for the Kayne Litigation as more fully described in Note 8 – “Legal Proceedings – Kayne Litigation” and merger and acquisition research. In addition, during the three months ended September 30, 2013 and September 30, 2012, Emerson paid expense reimbursements and advances, in the aggregate, of nil and approximately $8,000, respectively, to Mr. Will, related to this consulting work and his service as a director of Emerson.

During the six months ended September 30, 2013 and September 30, 2012, Emerson paid consulting fees of approximately $58,000 and $52,000, respectively, to Mr. Will, for work performed by Mr. Will related to strategy for the Kayne Litigation as more fully described in Note 8 – “Legal Proceedings – Kayne Litigation”, merger and acquisition research, as well as work related to the strategy for a shareholder derivative lawsuit that the Company settled in January 2011. In addition, during the six months ended September 30, 2013 and September 30, 2012, Emerson paid expense reimbursements and advances, in the aggregate, of nil and approximately $10,000, respectively, to Mr. Will, related to this consulting work and his service as a director of Emerson.

At both September 30, 2013 and September 30, 2012, the Company owed Mr. Will nil related to these activities.

Mr. Will was not re-elected to serve as a director of the Company at the Company’s 2013 Annual Meeting of Stockholders held on November 7, 2013. Accordingly, Mr. Will is no longer a director of the Company or a related party to the Company after November 7, 2013.

Dividend-Related Issues with S&T

On March 2, 2010, the Board declared an extraordinary dividend of $1.10 per common share, which was paid on March 24, 2010. In connection with the Company’s determination as to the taxability of the dividend, the Board relied upon information and research provided to it by the Company’s tax advisors and, in reliance on the “stock-for-debt” exception in the Internal Revenue Code Sections 108(e)(8) and (e)(10), concluded that 4.9% of such dividend paid was taxable to the recipients.

In August 2012, the Company received a Form 886-A from the IRS which challenges the Company’s conclusions and determines that the Company does not qualify for the above-referenced exception. Accordingly, the IRS has concluded that 100% of the dividend paid was taxable to the recipients. The Company is defending its position and calculations and is contesting the position asserted by the IRS. The Company prepared and, on October 25, 2012, delivered its rebuttal to the IRS contesting the IRS determination. There can be no assurance that the Company will be successful in defending its position.

In the event that the Company is not successful in establishing with the IRS that the Company calculations were correct, then the shareholders who received the dividend likely will be subject to and liable for an assessment of additional taxes due. Moreover, the Company may be contingently liable for taxes due by certain of its shareholders resulting from the dividend paid by the Company.

Initially, the Company withheld from the dividend paid to foreign shareholders an amount equal to the tax liability associated with such dividend. On April 7, 2010, upon a request made to the Company by its foreign controlling shareholder, S&T, the Company entered into an agreement with S&T (the “Agreement”), whereby the Company returned to S&T on April 7, 2010 that portion of the funds withheld for taxes from the dividend paid on March 24, 2010 to S&T, which the Company believes is not subject to U.S. tax based on the Company’s good-faith estimate of its accumulated earnings and profits. The Agreement includes provisions pursuant to which S&T agreed to indemnify the Company for any liability imposed on it as a result of the Company’s agreement not to withhold such funds for S&T’s possible tax liability and a pledge of stock as collateral. The Company continues to assert that such dividend is largely not subject to U.S. tax based on the Company’s good-faith estimate of its accumulated earnings and profits. In addition, the Company also continues to assert that this transaction results in an off-balance sheet arrangement and a possible contingent tax liability of the Company, which, if recognized, would be offset in part by the calling by the Company on S&T of the indemnification provisions of the Agreement.

Per the terms of the Agreement, Emerson invoiced S&T in June 2010 approximately $42,000 for reimbursement of legal fees incurred by Emerson with regard to the Agreement and approximately $33,000 as a transaction fee for having entered into the Agreement. In January 2011, Emerson agreed, upon the request of S&T, to waive approximately $5,000 of the legal charges that had been invoiced to S&T in June 2010. S&T paid the full amount owed to Emerson of approximately $70,000 in February 2011.

In February 2011, upon the request of S&T to the Company, the Company and S&T agreed that the collateral pledged as a part of the Agreement would no longer be required and such collateral was returned by the Company to S&T in March 2011 and the Agreement was amended and restated to remove the collateral requirement but retain the indemnification provisions. The Agreement, as amended (the “Amended Agreement”), remains in effect as of today. In the event that (i) the Company is not successful in establishing with the IRS that the Company’s calculations were correct and (ii) S&T is unable or unwilling to pay the additional taxes due or indemnify the Company under the terms of the Amended Agreement, the Company may be liable to pay such additional taxes which would have a material adverse effect on the Company’s financial condition and results of operations.

Other

During the three months ended September 30, 2013 and September 30, 2012, Emerson invoiced Vigers Appraisal & Consulting Ltd. (“Vigers”), a related party to Mr. Ho, approximately $1,000 and $1,000, respectively, for usage of telephone and data lines maintained by Emerson. During the six months ended September 30, 2013 and September 30, 2012, Emerson invoiced Vigers approximately $2,000 and $2,000, respectively, for usage of telephone and data lines maintained by Emerson. Vigers owed Emerson nil and approximately $1,000 at September 30, 2013 and September 30, 2012, respectively, related to this activity.

NOTE 7 — BORROWINGS

Short-term Borrowings

Letters of Credit — The Company uses Hang Seng Bank to issue letters of credit on behalf of the Company, as needed, on a 100% cash collateralized basis. At September 30, 2013, the Company had outstanding letters of credit totaling $73,000. A like amount of cash, which was posted by the Company as collateral against these outstanding letters of credit, at September 30, 2013, has been classified by the Company as Restricted Cash on the balance sheet.

Long-term Borrowings

At September 30, 2013 and March 31, 2013, borrowings under long-term facilities consisted of the following (in thousands):


	September 30, 2013			March 31, 2013
	(Unaudited)
Capitalized lease obligations		58			73
Less current maturities		(43	)		(43	)

Long term borrowings	$	15		$	30

NOTE 8 — LEGAL PROCEEDINGS

Kayne Litigation. On July 7, 2011, the Company was served with an amended complaint (the “Complaint”) filed in the United States District Court for the Central District of California alleging, among other things, that the Company, certain of its present and former directors and other entities or individuals now or previously associated with Grande, intentionally interfered with the ability of the plaintiffs to collect on a judgment (now, with interest, approximately $60 million) they had against Grande by engaging in transactions (such as the dividend paid to all shareholders in March 2010) which transferred assets out of the United States. The Complaint also asserts claims under the civil RICO statute and for alter ego liability. In the Company’s opinion, the claims appear to be devoid of merit. Accordingly, on September 27, 2011, Emerson moved to dismiss the action for failure to state a claim. On or about February 27, 2012, the Court dismissed the intentional interference claim and portions of the Civil RICO claim with leave to re-plead, but denied the motion to dismiss the alter ego claim. On March 19, 2012, the plaintiffs filed a Second Amended Complaint setting forth the same claims as the Complaint. On April 20, 2012, the Company moved to dismiss the re-pleaded intentional interference and RICO claims, and oral arguments on this motion were held on June 18, 2012. On September 6, 2012, the Court dismissed the RICO claim, but granted the plaintiffs leave to re-plead. On September 17, 2012, the plaintiffs filed a Third Amended Complaint setting forth the same claims as the Complaint. The Company’s response to the Third Amended Complaint was due and filed on October 4, 2012, which joined in a co-defendants’ motion to dismiss the alter ego claim and the RICO claim. The Court heard oral argument on December 17, 2012. On May 9, 2013, the Court granted, in part, the motion to dismiss and dismissed the RICO claim with prejudice. On May 23, 2013, Emerson filed an Answer in which it denied the allegations of the Third Amended Complaint. Discovery, which included the exchange of thousands of documents and numerous depositions of fact and expert witnesses, is now complete. On June 24, 2013, Emerson, and the other parties moved for summary judgment seeking dismissal of the remaining two claims. The court held oral argument on that motion on July 29, 2013. On August 28, 2013, the Court granted the motion, in part, and dismissed the intentional interference claim. The alter ego claim is the only remaining claim. Emerson will continue to defend the action vigorously. This matter is scheduled for trial on December 3, 2013.

Other. Except for the litigation matter described above, the Company is not currently a party to any legal proceedings other than litigation matters, in most cases involving ordinary and routine claims incidental to our business. Management cannot estimate with certainty the Company’s ultimate legal and financial liability with respect to such pending litigation matters. However, management believes, based on our examination of such matters, that the Company’s ultimate liability will not have a material adverse effect on the Company’s financial position, results of operations or cash flows.

NOTE 9 — TRADEMARKS

In September 2012, upon completion of an analysis which showed the absence of future expected cash flows, the Company determined that the value of one of its non-strategic trademarks was fully impaired. Thus, the Company recorded in September 2012 an impairment charge of $1.3 million to write off this trademark. The Company does not anticipate any future material adverse financial impacts arising from this impairment.

NOTE 10 — SHORT TERM INVESTMENTS

During the six months ended September 30, 2013, the Company had $15.2 million invested in certificates of deposit with durations in excess of three months. $10.1 million of the certificates mature on December 4, 2013 and $5.1 million of the certificates mature on March 31, 2014.

Item 2. Management’s Discussion and Analysis of Results of Operations and Financial Condition.

The following discussion of the Company’s operations and financial condition should be read in conjunction with the Financial Statements and notes thereto included elsewhere in this Quarterly Report.

In the following discussions, most percentages and dollar amounts have been rounded to aid presentation. Accordingly, all amounts are approximations.

Forward-Looking Information

This report contains forward looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended.

Forward-looking statements include statements with respect to the Company’s beliefs, plans, objectives, goals, expectations, anticipations, assumptions, estimates, intentions, and future performance, and involve known and unknown risks, uncertainties and other factors, which may be beyond the Company’s control, and which may cause the Company’s actual results, performance or achievements to be materially different from future results, performance or achievements expressed or implied by such forward-looking statements.

All statements other than statements of historical fact are statements that could be forward-looking statements. The reader can identify these forward-looking statements through the Company’s use of words such as “may,” “will,” “can,” “anticipate,” “assume,” “should,” “indicate,” “would,” “believe,” “contemplate,” “expect,” “seek,” “estimate,” “continue,” “plan,” “project,” “predict,” “could,” “intend,” “target,” “potential,” and other similar words and expressions of the future. These forward-looking statements may not be realized due to a variety of factors, including, without limitation:

•

the impact, if any, on the Company’s business, financial condition and results of operation arising from the appointment of the Provisional Liquidators over Grande;

•

the decline in, and any further deterioration of, consumer spending for retail products, such as the Company’s products;

•

the Company’s inability to resist price increases from its suppliers or pass through such increases to its customers;

•

the loss of any of the Company’s key customers or reduction in the purchase of the Company’s products by any such customers;

•

conflicts of interest that exist based on the Company’s relationship with Grande;

•

the Company’s inability to improve and maintain effective internal controls or the failure by its personnel to comply with such internal controls;

•

the Company’s inability to maintain its relationships with its licensees and distributors, renew existing licenses, or the failure to obtain new licensees or distribution relationships on favorable terms;

•

cash generated by operating activities represents the Company’s principal source of funding and therefore the Company depends on its ability to successfully manage its operating cash flows to fund its operations;

•

the Company’s inability to anticipate market trends, enhance existing products or achieve market acceptance of new products;

•

the Company’s dependence on a limited number of suppliers for its components and raw materials;

•

the Company’s dependence on third party manufacturers to manufacture and deliver its products;

•

changes in consumer spending and economic conditions;

•

the failure of third party sales representatives to adequately promote, market and sell the Company’s products;

•

the Company’s inability to protect its intellectual property;

•

the effects of competition;

•

changes in foreign laws and regulations and changes in the political and economic conditions in the foreign countries in which the Company operates;

•

changes in accounting policies, rules and practices;

•

limited access to financing or increased cost of financing;

•

the effects of the continuing appreciation of the renminbi and increases in costs of production in China and;

•

the other factors listed under “Risk Factors” in the Company’s Form 10-K, as amended, for the fiscal year ended March 31, 2013 and other filings with the Securities and Exchange Commission (the “SEC”).

All forward-looking statements are expressly qualified in their entirety by this cautionary notice. The reader is cautioned not to place undue reliance on any forward-looking statements, which speak only as of the date of this report or the date of the document incorporated by reference into this report. The Company has no obligation, and expressly disclaims any obligation, to update, revise or correct any of the forward-looking statements, whether as a result of new information, future events or otherwise. Management has expressed its expectations, beliefs and projections in good faith and it believes it has a reasonable basis for them. However, management cannot assure the reader that its expectations, beliefs or projections will be achieved or accomplished.

Results of Operations

The following table summarizes certain financial information for the three and six month periods ended September 30, 2013 (fiscal 2014) and September 30, 2012 (fiscal 2013) (in thousands):


	Three months ended September 30					Six months ended September 30
	2013			2012		2013		2012
Net product sales	$	17,258		$	32,299	$	40,739	$	77,175
Licensing revenue		1,080			2,416		2,251		3,551

Net revenues		18,338			34,715		42,990		80,726
Cost of sales		15,635			29,102		36,619		68,275
Other operating costs and expenses		171			385		322		793
Selling, general and administrative expenses		2,325			1,737		4,513		3,745
Impairment of trademark		—			1,326		—		1,326

Operating income		207			2,165		1,536		6,587
Interest income, net		121			67		343		98

Income before income taxes		328			2,232		1,879		6,685
Provision (benefit) for income taxes		(60	)		285		122		898

Net income	$	388		$	1,947	$	1,757	$	5,787

Net product sales — Net product sales for the second quarter of fiscal 2014 were $17.3 million as compared to $32.3 million for the second quarter of fiscal 2013, a decrease of $15.0 million or 46.6%. For the six month period of fiscal 2014, net product sales were $40.7 million as compared to $77.2 million for the six month period of fiscal 2013, a decrease of $36.5 million or 47.2%. The Company’s sales during the six month periods of fiscal 2014 and fiscal 2013 were highly concentrated among the Company’s two largest customers, as to which gross product sales comprised approximately 89.7% and 94.9%, respectively, of the Company’s total gross product sales. Net product sales may be periodically impacted by adjustments made to the Company’s sales allowance and marketing support accrual to record unanticipated customer deductions from accounts receivable or to reduce the accrual by any amounts which were accrued in the past but not taken by customers through deductions from accounts receivable within a certain time period. In the aggregate, these adjustments had the effect of increasing net product sales and operating income by approximately $0.1 million and $0.3 million for the second quarters of fiscal 2014 and fiscal 2013, respectively, and approximately $0.2 million and $0.5 million for the six month periods of fiscal 2014 and fiscal 2013, respectively. The Company confronts increasing pricing pressure which is a trend that management expects to continue.

Net product sales are comprised primarily of the sales of houseware and audio products which bear the Emerson^® brand name. The major elements which contributed to the overall decrease in net product sales were as follows:

Houseware product net sales decreased $14.6 million, or 46.8%, to $16.7 million in the second quarter of fiscal 2014 as compared to $31.3 million in the second quarter of fiscal 2013, principally driven by a decrease in sales of microwave ovens and compact refrigerators, partially offset by an increase in wine coolers. For the six month period of fiscal 2014, houseware products net sales were $39.0 million, a decrease of $36.1 million or 48.1%, from $75.1 million for the six month period of fiscal 2013, principally driven by a decrease in sales of microwave ovens and compact refrigerators, partially offset by an increase in wine coolers.

As reported by the Company in a Form 8-K filed with the SEC on October 19, 2012, the Company was informed by one of its major customers, that, commencing with the Spring of 2013, this customer would discontinue purchasing from Emerson two microwave oven products that had been sold by the Company to this customer. Emerson continued shipping these two products throughout the remainder of Fiscal 2013 (the year ending March 31, 2013), with sales of such products declining through the fourth quarter of Fiscal 2013. During Fiscal 2013, these two microwave oven products comprised, in the aggregate, approximately $36.1 million, or 29.7%, of the Company’s net product sales. Emerson anticipates that the full impact of this customer’s decision will be realized by the Company in Fiscal 2014, which began on April 1, 2013. As previously disclosed by the Company, the complete loss of, or significant reduction in, business with either of the Company’s key customers will have a material adverse effect on the Company’s business and results of operations. Accordingly, this customer’s decision is having a material adverse effect on the Company’s business and results of operations. There can be no assurance that the Company will be able to increase sales of such products at levels sufficient to offset the adverse impact of this customer’s decision, if at all.

As a result of the above, during the second quarter and six month periods of fiscal 2014, sales of these two products by the Company were nil as compared to approximately $11.9 million and $24.0 million during the second quarter and six month periods of fiscal 2013, respectively.

ii)

Audio product net sales were $0.6 million in the second quarter of fiscal 2014 as compared to $1.0 million in the second quarter of fiscal 2013, a decrease of $0.4 million, or 39.2%, resulting from decreased sales of the Company’s portable audio and clock radio product offerings. For the six month period of fiscal 2014, audio product net sales were $1.8 million, a decrease of $0.3 million, or 13.8%, from $2.1 million in the six month period of fiscal 2013, resulting from decreased net sales of the Company’s portable audio and clock radio product offerings.

Licensing revenue — Licensing revenue in the second quarter of fiscal 2014 was $1.1 million compared to $2.4 million in the second quarter of fiscal 2013, a decrease of $1.3 million or 55.3%. Licensing revenue for the six month period of fiscal 2014 was $2.3 million as compared to $3.6 million for the six month period of fiscal 2013, a decrease of $1.3 million or 36.6%. The decrease in year-over-year licensing revenue for both the second quarter and six month periods of fiscal 2013 was due to approximately $1.3 million of lower year-over-year licensing revenue earned from the Company’s largest licensee, Funai Corporation, Inc. (“Funai”), because Funai has not yet met or exceeded its annual minimum royalty payment obligation for fiscal 2014, whereas in fiscal 2013 Funai exceeded its annual minimum royalty payment obligation during the second quarter of the Company’s fiscal year.

The Company’s largest license agreement is with Funai, which accounted for approximately 87% and 83% of the Company’s total licensing revenue for the second quarter and six month period of fiscal 2014, respectively, and approximately 92% and 89% of the Company’s total licensing revenue for the second quarter and six month period of fiscal 2013, and which was amended during December 2012 to extend the term of the agreement until March 31, 2015. The agreement provides that Funai will manufacture, market, sell and distribute specified products bearing the Emerson^® trademark to customers in the U.S. and Canadian markets. Under the terms of the agreement, the Company receives non-refundable minimum annual royalty payments of $3.75 million each calendar year and a license fee on Funai’s sales of product in excess of the minimum annual royalties.

Net revenues — As a result of the foregoing factors, the Company’s net revenues were $18.3 million in the second quarter of fiscal 2014 as compared to $34.7 million in the second quarter of fiscal 2013, a decrease of $16.4 million, or 47.2%, and $43.0 million in the six month period of fiscal 2014 as compared to $80.7 million in the six month period of fiscal 2013, a decrease of $37.7 million, or 46.8%.

Cost of Sales — In absolute terms, cost of sales decreased $13.5 million, or 46.3%, to $15.6 million in the second quarter of fiscal 2014 as compared to $29.1 million in the second quarter of fiscal 2013. Cost of sales, as a percentage of net revenues was 85.3% in the second quarter of fiscal 2014 as compared to 83.8% in the second quarter of fiscal 2013. Cost of sales, as a percentage of net product sales was 90.6% in the second quarter of fiscal 2014 as compared to 90.1% in the second quarter of fiscal 2013. The decrease in absolute terms for the second quarter of fiscal 2014 as compared to the second quarter of fiscal 2013 was primarily related to the reduced net product sales, partly offset by slightly higher year-over-year gross cost of sales as a percentage of gross sales.

In absolute terms, cost of sales decreased $31.7 million, or 46.4%, to $36.6 million in the six month period of fiscal 2014 as compared to $68.3 million in the six month period of fiscal 2013. Cost of sales, as a percentage of net revenues was 85.2% in the six month period of fiscal 2014 as compared to 84.6% in the six month period of fiscal 2013. Cost of sales, as a percentage of net product sales was 89.9% in the six month period of fiscal 2014 as compared to 88.5% in the six month period of fiscal 2013. The decrease in absolute terms for the six month period of fiscal 2014 as compared to the six month period of fiscal 2013 was primarily related to the reduced net product sales, partly offset by slightly higher year-over-year gross cost of sales as a percentage of gross sales.

The Company purchases the products it sells from a limited number of factory suppliers. For the second quarter of fiscal 2014 and fiscal 2013, 78% and 84%, respectively, of such purchases were from the Company’s largest two suppliers. For the six month period of fiscal 2014 and fiscal 2013, 76% and 76%, respectively, of such purchases were from the Company’s largest two suppliers.

Other Operating Costs and Expenses — As a percentage of net revenues, other operating costs and expenses were 0.9% in the second quarter of fiscal 2014 and 1.1% in the second quarter of fiscal 2013. In absolute terms, other operating costs and expenses decreased $0.2 million, or 55.6%, to $0.2 million for the second quarter of fiscal 2014 as compared to $0.4 million in the second quarter of fiscal 2013 as a result of lower warranty and returns processing costs. For the six month period of fiscal 2014, other operating costs were 0.8% of net revenues as compared to 1.0% of net revenues for the six month period of fiscal 2013. In absolute terms, other operating costs and expenses decreased $0.5 million, or 59.4%, to $0.3 million for the six month period of fiscal 2014 as compared to $0.8 million for the six month period of fiscal 2013 also resulting from lower warranty and returns processing costs.

Selling, General and Administrative Expenses (“S,G&A”) — S,G&A, as a percentage of net revenues, was 12.7% in the second quarter of fiscal 2014 as compared to 5.0% in the second quarter of fiscal 2013. S,G&A, in absolute terms, increased $0.6 million, or 33.9%, to $2.3 million for the second quarter of fiscal 2014 as compared to $1.7 million for the second quarter of fiscal 2013. The increase in S,G&A in absolute terms between the second quarter of fiscal 2014 and second quarter of fiscal 2013 was primarily due to higher legal fees, a reduced benefit in bad debt expense, higher tax consulting costs and higher fees paid to outside providers. For the six month period of fiscal 2014, S,G&A was 10.5% of net revenues as compared to 4.6% for the six month period of fiscal 2013. In absolute terms, S,G&A increased $0.8 million, or 20.5%, to $4.5 million for the six month period of fiscal 2014 as compared to $3.7 million in the six month period of fiscal 2013. The increase in S,G&A in absolute terms between the six month periods of fiscal 2014 and fiscal 2013 was primarily due to higher legal fees, higher tax consulting costs, a reduced benefit in bad debt expense, and higher fees paid to outside providers.

Impairment of trademark — During the three months ended September 30, 2012, upon completion of an analysis which showed the absence of future expected cash flows, the Company determined that the value of one of its non-strategic trademarks was fully impaired. Thus, the Company recorded in September 2012 an impairment charge of $1.3 million to write off this trademark. The Company does not anticipate any future material adverse financial impacts arising from this impairment.

Interest income (expense), net — Interest income, net, was $121,000 in the second quarter of fiscal 2014 as compared to $67,000 in the second quarter of fiscal 2013, an increase of $54,000. Interest income, net, was $343,000 in the six month period of fiscal 2014 as compared to $98,000 in the six month period of fiscal 2013, an increase of $245,000.

Provision (benefit) for Income Taxes — In the second quarter and six month period of fiscal 2014, the Company recorded a benefit of $60,00 and income tax expense of $0.1 million, respectively, as compared to income tax expense of $0.3 million and $0.9 million, respectively, in the second quarter and six month period of fiscal 2013.

Net income — As a result of the foregoing factors, the Company realized net income of $0.4 million in the second quarter of fiscal 2014 as compared to $1.9 million in the second quarter of fiscal 2013, a decrease of $1.5 million, or 80.1%. For the six month period of fiscal 2014, the Company realized net income of $1.8 million as compared to $5.8 million in the six month period of fiscal 2013, a decrease of $4.0 million, or 69.6%.

Liquidity and Capital Resources

General

As of September 30, 2013, the Company had cash and cash equivalents of approximately $52.1 million, as compared to approximately $27.5 million at September 30, 2012. Working capital increased to $74.4 million at September 30, 2013 as compared to $71.6 million at September 30, 2012. The increase in cash and cash equivalents of approximately $24.6 million was primarily due to a decrease in accounts receivable, a decrease in short term investments, a decrease in inventory, a decrease in prepaid expenses, a decrease in other receivables and the net income generated by the Company during the twelve months ended September 30, 2013, partly offset by a decrease in accounts payable inventory and a decrease in accrued sales returns.

Cash flow provided by operating activities was $0.7 million for the six months ended September 30, 2013, resulting primarily from decreases in accounts receivable, the net income generated during the period, a decrease in other receivables and an increase in accounts payable, partially offset by increases in inventory, an increase in prepaid expenses and a decrease in income taxes payable.

Net cash provided by investing activities was $30.1 million for the six months ended September 30, 2013, primarily due to redemptions of short term investments in certificates of deposit, partially offset by additions to property and equipment.

Net cash used by financing activities was $15,000 for the six months ended September 30, 2013, resulting from payments made on the Company’s capital lease and rental obligations.

Other Events and Circumstances Pertaining to Liquidity

Potential Income Tax Issues Concerning the Extraordinary Dividend Paid by the Company in March 2010

On March 2, 2010, the Board declared an extraordinary dividend of $1.10 per common share which was paid on March 24, 2010. In connection with the Company’s determination as to the taxability of the dividend, the Board relied upon information and research provided to it by the Company’s tax advisors and, in reliance on the “stock-for-debt” exception in the Internal Revenue Code Sections 108(e)(8) and (e)(10), concluded that 4.9% of such dividend paid was taxable to the recipients.

Income Tax Issues Concerning Overseas Income

Credit Arrangements

Letters of Credit — The Company utilizes Hang Seng Bank to issue letters of credit on behalf of the Company, as needed, on a 100% cash collateralized basis. At September 30, 2013, the Company had outstanding letters of credit totaling $73,000. A like amount of cash, which was posted by the Company as collateral against these outstanding letters of credit, at September 30, 2013, has been classified by the Company as Restricted Cash on the balance sheet.

Short-term Liquidity

For both the three and six months ended September 30, 2013, products representing approximately 71% of net sales were imported directly to the Company’s customers. The direct importation of product by the Company to its customers significantly benefits the Company’s liquidity because this inventory does not need to be financed by the Company.

The Company’s principal existing sources of cash are generated from operations. The Company believes that its existing cash balance and sources of cash will be sufficient to support existing operations over the next 12 months.

Recently Issued Accounting Pronouncements

The following Accounting Standards Updates (“ASUs”) were issued by the Financial Accounting Standards Board during the three months ended September 30, 2013 or during the interim period between September 30, 2013 and November 14, 2013 which relate to or could relate to the Company as concerns the Company’s normal ongoing operations or the industry in which the Company operates:

Accounting Standards Update 2013-11, Income Taxes – Topic 740. Presentation of Unrecognized Tax Benefit When a Net Operating Loss Carry-forward, a Similar Tax Loss, or a Tax Credit Carry-forward Exists.

This Update applies to all entities that have unrecognized tax benefits when a net operating loss carry-forward, a similar tax loss, or a tax credit carry-forward exists at the reporting date. An unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carry-forward, a similar tax loss, or a tax credit carry-forward, except as follows. To the extent a net operating loss carry-forward, a similar tax loss, or a tax credit carry-forward is not available at the reporting date under the tax law of the applicable jurisdiction to settle any additional income taxes that would result from the disallowance of a tax position or the tax law of the applicable jurisdiction does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. The assessment of whether a deferred tax asset is available is based on the unrecognized tax benefit and deferred tax asset that exist at the reporting date and should be made presuming disallowance of the tax position at the reporting date. The amendments in this Update are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. Early adoption is permitted. The amendments should be applied prospectively to all unrecognized tax benefits that exist at the effective date. Retrospective application is permitted. This ASU is not expected to have a significant impact on the Company’s financial statements.

Inflation, Foreign Currency, and Interest Rates

The Company’s exposure to currency fluctuations has been minimized by the use of U.S. dollar denominated purchase orders. The Company purchases virtually all of its products from manufacturers located in China.

Item 3. Quantitative and Qualitative Disclosures About Market Risk.

Not applicable.

Item 4. Controls and Procedures.

(a) Disclosure controls and procedures

The Company maintains disclosure controls and procedures (as such term is defined in Rules 13a-15(e) and 15d — 15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”)) that are designed to ensure that information required to be disclosed in its Exchange Act reports are recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms, and that such information is accumulated and communicated to management, including the Company’s principal executive officer and principal financial officer, as appropriate, to allow timely decisions regarding required disclosure. Due to the inherent limitations of control systems, not all misstatements may be detected. These inherent limitations include the realities that judgments in decision-making can be faulty and that breakdowns can occur because of a simple error or mistake. Additionally, controls can be circumvented by the individual acts of some persons; by collusion of two or more people, or by management override of the control. Our controls and procedures can only provide reasonable, not absolute, assurance that the above objectives have been met.

The Company’s management concluded that disclosure controls and procedures (as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act), as of September 30, 2013, are effective to reasonably ensure that information required to be disclosed in the reports that the Company files or submits under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Securities and Exchange Commission’s rules and forms and that such information is accumulated and communicated to management, including the Company’s principal executive officer and principal financial officer, as appropriate, to allow timely decisions regarding required disclosure.

(b) Changes in Internal Controls Over Financial Reporting

There have been no changes in the Company’s internal control over financial reporting that occurred during the fiscal quarter ended September 30, 2013 that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.

PART II — OTHER INFORMATION

Item 1. Legal Proceedings.

Item 1A. Risk Factors.

There were no material changes in any risk factors previously disclosed in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission on July 16, 2013.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.

None

Item 3. Defaults Upon Senior Securities.

(a) None

(b) None

Item 4. Mine Safety Disclosure.

Not applicable.

Item 5. Other Information.

None

Item 6. Exhibits.


31.1		Certification of the Company’s Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.*

31.2		Certification of the Company’s Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.*

32		Certification of the Company’s Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.**

101.1+		XBRL Instance Document.

101.2+		XBRL Taxonomy Extension Schema Document.

101.3+		XBRL Taxonomy Extension Calculation Linkbase Document.

101.4+		XBRL Taxonomy Extension Definition Linkbase Document.

101.5+		XBRL Taxonomy Extension Label Linkbase Document.

101.6+		XBRL Taxonomy Extension Presentation Linkbase Document.

*	filed herewith

**	furnished herewith

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.


						EMERSON RADIO CORP. (Registrant)

						/s/ Duncan Hon
Date: November 14, 2013						Duncan Hon
						Chief Executive Officer (Principal Executive Officer)

						/s/ Andrew L. Davis
Date: November 14, 2013						Andrew L. Davis
						Chief Financial Officer (Principal Financial and Accounting Officer)

EX-31.1 2 d625611dex311.htm EX-31.1 EX-31.1

Exhibit 31.1

Certification

Pursuant to Section 302 of the Sarbanes — Oxley Act of 2002

I, Duncan Hon, certify that:

I have reviewed this quarterly report on Form 10-Q of Emerson Radio Corp.;

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

A signed original of this written statement required by Section 302 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.

EX-31.2 3 d625611dex312.htm EX-31.2 EX-31.2

Exhibit 31.2

Certification

Pursuant to Section 302 of the Sarbanes — Oxley Act of 2002

I, Andrew L. Davis, certify that:

I have reviewed this quarterly report on Form 10-Q of Emerson Radio Corp.;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

EX-32 4 d625611dex32.htm EX-32 EX-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 Quarterly Report of Emerson Radio Corp. (the “Company”) on Form 10-Q for the period ended September 30, 2013, filed with the Securities and Exchange Commission, Duncan Hon, Chief Executive Officer, and Andrew L. Davis, Chief Financial Officer, 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: November 14, 2013


By:		/s/ Duncan Hon
		Duncan Hon
		Chief Executive Officer

By:		/s/ Andrew L. Davis
		Andrew L. Davis
		Chief Financial Officer

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-Q 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.

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<div> NOTE 7 — BORROWINGS Short-term Borrowings Letters of Credit — The Company uses Hang Seng Bank to issue letters of credit on behalf of the Company, as needed, on a 100% cash collateralized basis. At September 30, 2013, the Company had outstanding letters of credit totaling $73,000. A like amount of cash, which was posted by the Company as collateral against these outstanding letters of credit, at September 30, 2013, has been classified by the Company as Restricted Cash on the balance sheet. Long-term Borrowings At September 30, 2013 and March 31, 2013, borrowings under long-term facilities consisted of the following (in thousands):   <table style="BORDER-COLLAPSE: collapse; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt" border="0" cellspacing="0" cellpadding="0" width="76%" align="center"> <tr> <td width="66%"></td> <td valign="bottom" width="15%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="15%"></td> <td></td> <td></td> <td></td> </tr> <tr style="FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt"> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center">September 30, 2013</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center">March 31, 2013</td> <td valign="bottom"> </td> </tr> <tr style="FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt"> <td valign="bottom"> </td> <td valign="bottom">  </td> <td valign="bottom" colspan="2" align="center"> (Unaudited)</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2"> </td> <td valign="bottom"> </td> </tr> <tr style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt" bgcolor="#CCEEFF"> <td valign="top"> Capitalized lease obligations </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">58</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">73</td> <td valign="bottom" nowrap="nowrap">  </td> </tr> <tr style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"> <td valign="top"> Less current maturities </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(43</td> <td valign="bottom" nowrap="nowrap">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(43</td> <td valign="bottom" nowrap="nowrap">) </td> </tr> <tr style="FONT-SIZE: 1px"> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> </tr> <tr style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt" bgcolor="#CCEEFF"> <td valign="top"> Long term borrowings </td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">15</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">30</td> <td valign="bottom" nowrap="nowrap">  </td> </tr> <tr style="FONT-SIZE: 1px"> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> </tr> </table> </div>

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<div> <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 12pt; TEXT-INDENT: 4%; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> A summary of the Company’s open tax years is as follows as of September 30, 2013: <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 0pt; TEXT-INDENT: 0px; FONT: 12pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px">   <table style="TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: collapse; FONT-FAMILY: 'Times New Roman'; LETTER-SPACING: normal; FONT-SIZE: 10pt; WORD-SPACING: 0px; -webkit-text-stroke-width: 0px" border="0" cellspacing="0" cellpadding="0" width="68%" align="center"> <tr> <td width="83%"></td> <td valign="bottom" width="6%"></td> <td></td> <td></td> <td></td> </tr> <tr style="FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 8pt"> <td valign="bottom" nowrap="nowrap">Jurisdiction</td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center">Open tax years</td> <td valign="bottom"> </td> </tr> <tr style="FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt" bgcolor="#CCEEFF"> <td valign="top"> U.S. federal </td> <td valign="bottom">  </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">2008-2012</td> <td valign="bottom" nowrap="nowrap">  </td> </tr> <tr style="FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt"> <td valign="top"> States </td> <td valign="bottom">  </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom" nowrap="nowrap" align="right">2008-2012</td> <td valign="bottom" nowrap="nowrap">  </td> </tr> </table> </div>

<div> <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 6pt; TEXT-INDENT: 4%; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> The following table sets forth the computation of basic and diluted earnings per share (in thousands, except per share amounts): <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 0pt; TEXT-INDENT: 0px; FONT: 12pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px">   <table style="TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: collapse; FONT-FAMILY: 'Times New Roman'; LETTER-SPACING: normal; FONT-SIZE: 10pt; WORD-SPACING: 0px; -webkit-text-stroke-width: 0px" border="0" cellspacing="0" cellpadding="0" width="92%" align="center"> <tr> <td width="69%"></td> <td valign="bottom" width="4%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="4%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="4%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="4%"></td> <td></td> <td></td> <td></td> </tr> <tr style="FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 8pt"> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="6" align="center">Three months ended September 30,</td> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="6" align="center">Six months ended September 30,</td> <td valign="bottom"> </td> </tr> <tr style="FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 8pt"> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center">2013</td> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center">2012</td> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center">2013</td> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center">2012</td> <td valign="bottom"> </td> </tr> <tr style="FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt" bgcolor="#CCEEFF"> <td valign="top"> Numerator: </td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> </tr> <tr style="FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt"> <td valign="top"> Net income </td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">388</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">1,947</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">1,757</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">5,787</td> <td valign="bottom" nowrap="nowrap">  </td> </tr> <tr style="FONT-SIZE: 1px"> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> </tr> <tr style="FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt" bgcolor="#CCEEFF"> <td valign="top"> Denominator: </td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> </tr> <tr style="FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt"> <td valign="top"> Denominator for basic earnings per share — weighted average shares </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">27,130</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">27,130</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">27,130</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">27,130</td> <td valign="bottom" nowrap="nowrap">  </td> </tr> <tr style="FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt" bgcolor="#CCEEFF"> <td valign="top"> Effect of dilutive securities on denominator: </td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> </tr> <tr style="FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt"> <td valign="top"> Options (computed using the treasury stock method) </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td valign="bottom" nowrap="nowrap">  </td> </tr> <tr style="FONT-SIZE: 1px"> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> </tr> <tr style="FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt" bgcolor="#CCEEFF"> <td valign="top"> Denominator for diluted earnings per share — weighted average shares and assumed conversions </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">27,130</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">27,130</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">27,130</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">27,130</td> <td valign="bottom" nowrap="nowrap">  </td> </tr> <tr style="FONT-SIZE: 1px"> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> </tr> <tr style="FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt"> <td valign="top"> Basic and diluted earnings per share </td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">.01</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">.07</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">.06</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">.21</td> <td valign="bottom" nowrap="nowrap">  </td> </tr> <tr style="FONT-SIZE: 1px"> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> </tr> </table> </div>

<div> NOTE 3 — SHAREHOLDERS’ EQUITY Outstanding capital stock at September 30, 2013 consisted of common stock and Series A preferred stock. The Series A preferred stock is non-voting, has no dividend preferences and has not been convertible since March 31, 2002; however, it retains a liquidation preference. At September 30, 2013, the Company had approximately 50,000 options outstanding and exercisable, all of which were non-dilutive for the three and six month periods ending September 30, 2013 and September 30, 2012, with exercise prices ranging from $3.07 to $3.19. 25,000 of these options expire in January 2016 and 25,000 of these options expire in November 2016. </div>

657000

<div> NOTE 8 — LEGAL PROCEEDINGS Kayne Litigation. On July 7, 2011, the Company was served with an amended complaint (the “Complaint”) filed in the United States District Court for the Central District of California alleging, among other things, that the Company, certain of its present and former directors and other entities or individuals now or previously associated with Grande, intentionally interfered with the ability of the plaintiffs to collect on a judgment (now, with interest, approximately $60 million) they had against Grande by engaging in transactions (such as the dividend paid to all shareholders in March 2010) which transferred assets out of the United States. The Complaint also asserts claims under the civil RICO statute and for alter ego liability. In the Company’s opinion, the claims appear to be devoid of merit. Accordingly, on September 27, 2011, Emerson moved to dismiss the action for failure to state a claim. On or about February 27, 2012, the Court dismissed the intentional interference claim and portions of the Civil RICO claim with leave to re-plead, but denied the motion to dismiss the alter ego claim. On March 19, 2012, the plaintiffs filed a Second Amended Complaint setting forth the same claims as the Complaint. On April 20, 2012, the Company moved to dismiss the re-pleaded intentional interference and RICO claims, and oral arguments on this motion were held on June 18, 2012. On September 6, 2012, the Court dismissed the RICO claim, but granted the plaintiffs leave to re-plead. On September 17, 2012, the plaintiffs filed a Third Amended Complaint setting forth the same claims as the Complaint. The Company’s response to the Third Amended Complaint was due and filed on October 4, 2012, which joined in a co-defendants’ motion to dismiss the alter ego claim and the RICO claim. The Court heard oral argument on December 17, 2012. On May 9, 2013, the Court granted, in part, the motion to dismiss and dismissed the RICO claim with prejudice. On May 23, 2013, Emerson filed an Answer in which it denied the allegations of the Third Amended Complaint. Discovery, which included the exchange of thousands of documents and numerous depositions of fact and expert witnesses, is now complete. On June 24, 2013, Emerson, and the other parties moved for summary judgment seeking dismissal of the remaining two claims. The court held oral argument on that motion on July 29, 2013. On August 28, 2013, the Court granted the motion, in part, and dismissed the intentional interference claim. The alter ego claim is the only remaining claim. Emerson will continue to defend the action vigorously. This matter is scheduled for trial on December 3, 2013. Other. Except for the litigation matter described above, the Company is not currently a party to any legal proceedings other than litigation matters, in most cases involving ordinary and routine claims incidental to our business. Management cannot estimate with certainty the Company’s ultimate legal and financial liability with respect to such pending litigation matters. However, management believes, based on our examination of such matters, that the Company’s ultimate liability will not have a material adverse effect on the Company’s financial position, results of operations or cash flows. </div>

<div> <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 0pt; TEXT-INDENT: 0px; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> NOTE 2 — NET EARNINGS PER SHARE <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 6pt; TEXT-INDENT: 4%; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> The following table sets forth the computation of basic and diluted earnings per share (in thousands, except per share amounts): <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 0pt; TEXT-INDENT: 0px; FONT: 12pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px">   <table style="TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: collapse; FONT-FAMILY: 'Times New Roman'; LETTER-SPACING: normal; FONT-SIZE: 10pt; WORD-SPACING: 0px; -webkit-text-stroke-width: 0px" border="0" cellspacing="0" cellpadding="0" width="92%" align="center"> <tr> <td width="69%"></td> <td valign="bottom" width="4%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="4%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="4%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="4%"></td> <td></td> <td></td> <td></td> </tr> <tr style="FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 8pt"> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="6" align="center">Three months ended September 30,</td> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="6" align="center">Six months ended September 30,</td> <td valign="bottom"> </td> </tr> <tr style="FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 8pt"> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center">2013</td> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center">2012</td> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center">2013</td> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: rgb(0,0,0) 1pt solid" valign="bottom" colspan="2" align="center">2012</td> <td valign="bottom"> </td> </tr> <tr style="FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt" bgcolor="#CCEEFF"> <td valign="top"> Numerator: </td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> </tr> <tr style="FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt"> <td valign="top"> Net income </td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">388</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">1,947</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">1,757</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">5,787</td> <td valign="bottom" nowrap="nowrap">  </td> </tr> <tr style="FONT-SIZE: 1px"> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> </tr> <tr style="FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt" bgcolor="#CCEEFF"> <td valign="top"> Denominator: </td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> </tr> <tr style="FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt"> <td valign="top"> Denominator for basic earnings per share — weighted average shares </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">27,130</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">27,130</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">27,130</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">27,130</td> <td valign="bottom" nowrap="nowrap">  </td> </tr> <tr style="FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt" bgcolor="#CCEEFF"> <td valign="top"> Effect of dilutive securities on denominator: </td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom"></td> <td valign="bottom"></td> <td valign="bottom"></td> </tr> <tr style="FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt"> <td valign="top"> Options (computed using the treasury stock method) </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td valign="bottom" nowrap="nowrap"> </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">—  </td> <td valign="bottom" nowrap="nowrap">  </td> </tr> <tr style="FONT-SIZE: 1px"> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> </tr> <tr style="FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt" bgcolor="#CCEEFF"> <td valign="top"> Denominator for diluted earnings per share — weighted average shares and assumed conversions </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">27,130</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">27,130</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">27,130</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">27,130</td> <td valign="bottom" nowrap="nowrap">  </td> </tr> <tr style="FONT-SIZE: 1px"> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> </tr> <tr style="FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt"> <td valign="top"> Basic and diluted earnings per share </td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">.01</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">.07</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">.06</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">.21</td> <td valign="bottom" nowrap="nowrap">  </td> </tr> <tr style="FONT-SIZE: 1px"> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> </tr> </table> </div>

<div> <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 18pt; TEXT-INDENT: 0px; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> NOTE 6 — RELATED PARTY TRANSACTIONS <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 6pt; TEXT-INDENT: 4%; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> From time to time, Emerson engages in business transactions with its controlling shareholder, The Grande Holdings Limited (In Liquidation) (“Grande”), a Bermuda Corporation, and one or more of Grande’s direct and indirect subsidiaries. Set forth below is a summary of such transactions. <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 24pt; TEXT-INDENT: 0px; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px" align="center">Controlling Shareholder <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 12pt; TEXT-INDENT: 4%; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> Grande has, together with S&T International Distribution Limited (“S&T”), a subsidiary of Grande, and Grande N.A.K.S. Ltd., a subsidiary of Grande (together with Grande, the “Reporting Persons”), filed, on April 29, 2013, a Schedule 13D/A with the Securities and Exchange Commission (“SEC”) stating that, as of the filing date, the Reporting Persons had the shared power to vote and direct the disposition of 15,243,283 shares, or approximately 56.2%, of the outstanding common stock of Emerson. As the Reporting Persons, and by extension Grande (as their ultimate parent) have control of a majority of the outstanding shares of common stock of Emerson, Emerson is a Controlled company, as defined in Section 801(a) of the NYSE MKT Rules. <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 12px; TEXT-INDENT: 0px; FONT: 1px 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0px; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px">   <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 0pt; TEXT-INDENT: 4%; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> On May 31, 2011, upon application of a major creditor, the High Court of Hong Kong appointed Fok Hei Yu (who is also known by the anglicized name Vincent Fok), a current director of the Company, and Roderick John Sutton, both of FTI Consulting (Hong Kong) Limited (“FTI”), as Joint and Several Provisional Liquidators over Grande. Accordingly, as of May 31, 2011, the directors of Grande no longer have the ability to exercise control over Grande or the power to direct the voting and disposition of the 15,243,283 shares beneficially owned by Grande. Instead, Mr. Fok and Mr. Sutton, as Provisional Liquidators over Grande, have such power. In addition, on March 20, 2013, the Provisional Liquidators informed Emerson that they are obligated to liquidate the 15,243,283 shares in the Company beneficially owned by Grande. The Company can make no assurances regarding whether or to what extent such shares will be liquidated or retained by Grande, the timing, prices or amounts of any sales of shares or the impact, if any, on the Company, its other shareholders or the trading price of its common stock of any actual or anticipated dispositions of shares by the Provisional Liquidators. <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 24pt; TEXT-INDENT: 0px; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px" align="center">Related Party Transactions <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 12pt; TEXT-INDENT: 0px; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> Rented Office Space in Hong Kong <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 6pt; TEXT-INDENT: 4%; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> Until May 2013, at which time these charges ceased, the Company was billed for service charges from Brighton Marketing Limited, a subsidiary of Grande, in connection with the Company’s rented office space in Hong Kong. These charges totaled approximately $2,000 for the three month period ended September 30, 2012. For the six month periods ended September 30, 2013 and September 30, 2012, these charges totaled approximately $1,000 and $2,000, respectively. Emerson owed Brighton Marketing Limited nil at both September 30, 2013 and September 30, 2012 pertaining to these charges. <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 12pt; TEXT-INDENT: 4%; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> The Company continues to be charged for service charges from The Grande Properties Management Limited, a related party to Christopher Ho, the Chairman of the Board of Directors of the Company, in connection with the Company’s rented office space in Hong Kong. These charges totaled approximately $4,000 and $10,000, respectively for the three month periods ended September 30, 2013 and September 30, 2012. These charges totaled approximately $8,000 and $21,000, respectively, for the six month periods ended September 30, 2013 and September 30, 2012. The Company owed nil to The Grande Properties Management Limited related to these charges at both September 30, 2013 and September 30, 2012. <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 12pt; TEXT-INDENT: 4%; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> Beginning July 3, 2012, the Company entered into a rental agreement with Lafe Strategic Services Limited (“Lafe”), which is a related party to Mr Ho, whereby the Company was leasing out excess space within its rented office space in Hong Kong to Lafe. The rental agreement was on a month-by-month basis, cancellable by either the Company or Lafe on one month’s written notice. During the three month period ended September 30, 2012, the Company earned rental income of approximately $9,000 and owed Lafe an amount of approximately $6,000 for a security deposit paid the Company by Lafe at the inception of the agreement. The agreement was cancelled by Lafe effective April 1, 2013 at which time Lafe owed Emerson nil in rental payable from the arrangement. Emerson returned the approximately $6,000 to Lafe in July 2013 that Emerson had been holding as a security deposit in accordance with the terms of the agreement. <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 12pt; TEXT-INDENT: 4%; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> Mr. Ho did not stand for re-election to serve as a director of the Company at the Company’s 2013 Annual Meeting of Stockholders held on November 7, 2013. Accordingly, Mr. Ho is no longer a director of the Company or a related party to the Company after November 7, 2013. <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 18pt; TEXT-INDENT: 0px; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> Consulting Services Provided to Emerson by one of its Directors <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 6pt; TEXT-INDENT: 4%; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> During the three months ended September 30, 2013 and September 30, 2012, Emerson paid consulting fees of approximately $29,000 and $23,000, respectively, to Eduard Will, a director of Emerson, for work performed by Mr. Will related to strategy for the Kayne Litigation as more fully described in Note 8 – “Legal Proceedings – Kayne Litigation” and merger and acquisition research. In addition, during the three months ended September 30, 2013 and September 30, 2012, Emerson paid expense reimbursements and advances, in the aggregate, of nil and approximately $8,000, respectively, to Mr. Will, related to this consulting work and his service as a director of Emerson. <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 12pt; TEXT-INDENT: 4%; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> During the six months ended September 30, 2013 and September 30, 2012, Emerson paid consulting fees of approximately $58,000 and $52,000, respectively, to Mr. Will, for work performed by Mr. Will related to strategy for the Kayne Litigation as more fully described in Note 8 – “Legal Proceedings – Kayne Litigation”, merger and acquisition research, as well as work related to the strategy for a shareholder derivative lawsuit that the Company settled in January 2011. In addition, during the six months ended September 30, 2013 and September 30, 2012, Emerson paid expense reimbursements and advances, in the aggregate, of nil and approximately $10,000, respectively, to Mr. Will, related to this consulting work and his service as a director of Emerson. <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 12pt; TEXT-INDENT: 4%; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> At both September 30, 2013 and September 30, 2012, the Company owed Mr. Will nil related to these activities. <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 12pt; TEXT-INDENT: 4%; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> Mr. Will was not re-elected to serve as a director of the Company at the Company’s 2013 Annual Meeting of Stockholders held on November 7, 2013. Accordingly, Mr. Will is no longer a director of the Company or a related party to the Company after November 7, 2013. <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 18px; TEXT-INDENT: 0px; FONT: 1px 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0px; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px">   <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 0pt; TEXT-INDENT: 0px; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> Dividend-Related Issues with S&T <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 6pt; TEXT-INDENT: 4%; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> On March 2, 2010, the Board declared an extraordinary dividend of $1.10 per common share, which was paid on March 24, 2010. In connection with the Company’s determination as to the taxability of the dividend, the Board relied upon information and research provided to it by the Company’s tax advisors and, in reliance on the “stock-for-debt” exception in the Internal Revenue Code Sections 108(e)(8) and (e)(10), concluded that 4.9% of such dividend paid was taxable to the recipients. <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 12pt; TEXT-INDENT: 4%; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> In August 2012, the Company received a Form 886-A from the IRS which challenges the Company’s conclusions and determines that the Company does not qualify for the above-referenced exception. Accordingly, the IRS has concluded that 100% of the dividend paid was taxable to the recipients. The Company is defending its position and calculations and is contesting the position asserted by the IRS. The Company prepared and, on October 25, 2012, delivered its rebuttal to the IRS contesting the IRS determination. There can be no assurance that the Company will be successful in defending its position. <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 12pt; TEXT-INDENT: 4%; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> In the event that the Company is not successful in establishing with the IRS that the Company calculations were correct, then the shareholders who received the dividend likely will be subject to and liable for an assessment of additional taxes due. Moreover, the Company may be contingently liable for taxes due by certain of its shareholders resulting from the dividend paid by the Company. <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 12px; TEXT-INDENT: 0px; FONT: 1px 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0px; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px">   <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 0pt; TEXT-INDENT: 4%; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> Initially, the Company withheld from the dividend paid to foreign shareholders an amount equal to the tax liability associated with such dividend. On April 7, 2010, upon a request made to the Company by its foreign controlling shareholder, S&T, the Company entered into an agreement with S&T (the “Agreement”), whereby the Company returned to S&T on April 7, 2010 that portion of the funds withheld for taxes from the dividend paid on March 24, 2010 to S&T, which the Company believes is not subject to U.S. tax based on the Company’s good-faith estimate of its accumulated earnings and profits. The Agreement includes provisions pursuant to which S&T agreed to indemnify the Company for any liability imposed on it as a result of the Company’s agreement not to withhold such funds for S&T’s possible tax liability and a pledge of stock as collateral. The Company continues to assert that such dividend is largely not subject to U.S. tax based on the Company’s good-faith estimate of its accumulated earnings and profits. In addition, the Company also continues to assert that this transaction results in an off-balance sheet arrangement and a possible contingent tax liability of the Company, which, if recognized, would be offset in part by the calling by the Company on S&T of the indemnification provisions of the Agreement. <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 12pt; TEXT-INDENT: 4%; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> Per the terms of the Agreement, Emerson invoiced S&T in June 2010 approximately $42,000 for reimbursement of legal fees incurred by Emerson with regard to the Agreement and approximately $33,000 as a transaction fee for having entered into the Agreement. In January 2011, Emerson agreed, upon the request of S&T, to waive approximately $5,000 of the legal charges that had been invoiced to S&T in June 2010. S&T paid the full amount owed to Emerson of approximately $70,000 in February 2011. <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 12pt; TEXT-INDENT: 4%; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> In February 2011, upon the request of S&T to the Company, the Company and S&T agreed that the collateral pledged as a part of the Agreement would no longer be required and such collateral was returned by the Company to S&T in March 2011 and the Agreement was amended and restated to remove the collateral requirement but retain the indemnification provisions. The Agreement, as amended (the “Amended Agreement”), remains in effect as of today. In the event that (i) the Company is not successful in establishing with the IRS that the Company’s calculations were correct and (ii) S&T is unable or unwilling to pay the additional taxes due or indemnify the Company under the terms of the Amended Agreement, the Company may be liable to pay such additional taxes which would have a material adverse effect on the Company’s financial condition and results of operations. <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 18pt; TEXT-INDENT: 0px; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> Other <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 6pt; TEXT-INDENT: 4%; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> During the three months ended September 30, 2013 and September 30, 2012, Emerson invoiced Vigers Appraisal & Consulting Ltd. (“Vigers”), a related party to Mr. Ho, approximately $1,000 and $1,000, respectively, for usage of telephone and data lines maintained by Emerson. During the six months ended September 30, 2013 and September 30, 2012, Emerson invoiced Vigers approximately $2,000 and $2,000, respectively, for usage of telephone and data lines maintained by Emerson. Vigers owed Emerson nil and approximately $1,000 at September 30, 2013 and September 30, 2012, respectively, related to this activity. <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 12pt; TEXT-INDENT: 4%; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> Mr. Ho did not stand for re-election to serve as a director of the Company at the Company’s 2013 Annual Meeting of Stockholders held on November 7, 2013. Accordingly, Mr. Ho is no longer a director of the Company or a related party to the Company after November 7, 2013. </div>

<div> <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 12pt; TEXT-INDENT: 0px; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> NOTE 1 — BACKGROUND AND BASIS OF PRESENTATION <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 6pt; TEXT-INDENT: 4%; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> The consolidated financial statements include the accounts of Emerson Radio Corp. (“Emerson”, consolidated — the “Company”), and its subsidiaries. The Company designs, sources, imports and markets a variety of houseware and consumer electronic products, and licenses the Company’s trademarks for a variety of products domestically and internationally. <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 12pt; TEXT-INDENT: 4%; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> The unaudited interim consolidated financial statements reflect all normal and recurring adjustments that are, in the opinion of management, necessary to present a fair statement of the Company’s consolidated financial position as of September 30, 2013 and the results of operations for the three and six month periods ended September 30, 2013 and September 30, 2012. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary in order to make the financial statements not misleading have been included. All significant intercompany accounts and transactions have been eliminated in consolidation. The preparation of the unaudited interim consolidated financial statements requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes; actual results could materially differ from those estimates. The unaudited interim consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission and accordingly do not include all of the disclosures normally made in the Company’s annual consolidated financial statements. Accordingly, these unaudited interim consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto for the fiscal year ended March 31, 2013 (“fiscal 2013”), included in the Company’s annual report on Form 10-K, as amended, for fiscal 2013. <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 12pt; TEXT-INDENT: 4%; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> The results of operations for the three and six month periods ended September 30, 2013 are not necessarily indicative of the results of operations that may be expected for any other interim periods or for the full year ended March 31, 2014 (“fiscal 2014”). <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 12pt; TEXT-INDENT: 4%; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> Whenever necessary, reclassifications are made to conform the prior year’s financial statements to the current year’s presentation. <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 12pt; TEXT-INDENT: 4%; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> Unless otherwise disclosed in the notes to these financial statements, the estimated fair value of the financial assets and liabilities approximates the carrying value. <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 12pt; TEXT-INDENT: 0px; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> Subsequent events have been evaluated through November 14, 2013. <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 18pt; TEXT-INDENT: 0px; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> Stock-Based Compensation <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 6pt; TEXT-INDENT: 4%; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> The Company measures compensation cost for stock-based compensation arrangements based on grant date fair value. The computed fair value is expensed ratably over the requisite vesting period as required by Accounting Standards Codification (“ASC”) Topic 718 “Compensation — Stock Compensation”. All outstanding stock based compensation arrangements issued by the Company were fully vested as of November 30, 2009. Consequently, the Company recorded no compensation costs during either of the three or six month periods ended September 30, 2013 and September 30, 2012. <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 18pt; TEXT-INDENT: 0px; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> Sales Allowance and Marketing Support Expenses <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 6pt; TEXT-INDENT: 4%; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> Sales allowances, marketing support programs, promotions and other volume-based incentives which are provided to retailers and distributors are accounted for on an accrual basis as a reduction to net revenues in the period in which the related sales are recognized in accordance with ASC topic 605, “Revenue Recognition”, subtopic 50 “Customer Payments and Incentives” and Securities and Exchange Commission Staff Accounting Bulletins 101 “Revenue Recognition in Financial Statements,” and 104 “Revenue Recognition, corrected copy” (“SAB’s 101 and 104”). <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 12pt; TEXT-INDENT: 4%; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> At the time of sale, the Company reduces recognized gross revenue by allowances to cover, in addition to estimated sales returns as required by ASC topic 605, “Revenue Recognition”, subtopic 15 “Products”, (i) sales incentives offered to customers that meet the criteria for accrual under ASC topic 605, subtopic 50 and (ii) under SAB’s 101 and 104, an estimated amount to recognize additional non-offered deductions it anticipates and can reasonably estimate will be taken by customers which it does not expect to recover. Accruals for the estimated amount of future non-offered deductions are required to be made as contra-revenue items because that percentage of shipped revenue fails to meet the collectability criteria within SAB 104’s and 101’s four revenue recognition criteria, all of which are required to be met in order to recognize revenue. <p style="TEXT-TRANSFORM: none; MARGIN-TOP: 12pt; TEXT-INDENT: 4%; FONT: 10pt 'Times New Roman'; WHITE-SPACE: normal; MARGIN-BOTTOM: 0pt; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-text-stroke-width: 0px"> If additional marketing support programs, promotions and other volume-based incentives are required to promote the Company’s products subsequent to the initial sale, then additional reserves may be required and are accrued for when such support is offered. </div>

0.06

27130000

The unaudited interim consolidated financial statements reflect all normal and recurring adjustments that are, in the opinion of management, necessary to present a fair statement of the Company’s consolidated financial position as of September 30, 2013 and the results of operations for the three and six month periods ended September 30, 2013 and September 30, 2012. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary in order to make the financial statements not misleading have been included. All significant intercompany accounts and transactions have been eliminated in consolidation. The preparation of the unaudited interim consolidated financial statements requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes; actual results could materially differ from those estimates. The unaudited interim consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission and accordingly do not include all of the disclosures normally made in the Company’s annual consolidated financial statements. Accordingly, these unaudited interim consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto for the fiscal year ended March 31, 2013 (“fiscal 2013”), included in the Company’s annual report on Form 10-K, as amended, for fiscal 2013.

42990000

23000

3000

2251000

573000

-61000

-738000

40739000

-1000

6000

1879000

-2989000

343000

960000

1757000

1536000

1757000

3845000

36619000

120000

41454000

-15000

30696000

4513000

122000

52000

30054000

322000

557000

<div> At September 30, 2013 and March 31, 2013, borrowings under long-term facilities consisted of the following (in thousands):   <table style="BORDER-COLLAPSE: collapse; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt" border="0" cellspacing="0" cellpadding="0" width="76%" align="center"> <tr> <td width="66%"></td> <td valign="bottom" width="15%"></td> <td></td> <td></td> <td></td> <td valign="bottom" width="15%"></td> <td></td> <td></td> <td></td> </tr> <tr style="FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt"> <td valign="bottom"> </td> <td valign="bottom">  </td> <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center">September 30, 2013</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td style="BORDER-BOTTOM: #000000 1pt solid" valign="bottom" colspan="2" align="center">March 31, 2013</td> <td valign="bottom"> </td> </tr> <tr style="FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt"> <td valign="bottom"> </td> <td valign="bottom">  </td> <td valign="bottom" colspan="2" align="center"> (Unaudited)</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" colspan="2"> </td> <td valign="bottom"> </td> </tr> <tr style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt" bgcolor="#CCEEFF"> <td valign="top"> Capitalized lease obligations </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">58</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">73</td> <td valign="bottom" nowrap="nowrap">  </td> </tr> <tr style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"> <td valign="top"> Less current maturities </td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(43</td> <td valign="bottom" nowrap="nowrap">) </td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(43</td> <td valign="bottom" nowrap="nowrap">) </td> </tr> <tr style="FONT-SIZE: 1px"> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> </tr> <tr style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt" bgcolor="#CCEEFF"> <td valign="top"> Long term borrowings </td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">15</td> <td valign="bottom" nowrap="nowrap">  </td> <td valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">30</td> <td valign="bottom" nowrap="nowrap">  </td> </tr> <tr style="FONT-SIZE: 1px"> <td valign="bottom"></td> <td valign="bottom">  </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> <td valign="bottom"> </td> <td valign="bottom">   </td> <td valign="bottom">   </td> <td> </td> </tr> </table> </div> -570000 P20Y <div> NOTE 10 — SHORT TERM INVESTMENTS During the six months ended September 30, 2013, the Company had $15.2 million invested in certificates of deposit with durations in excess of three months. $10.1 million of the certificates mature on December 4, 2013 and $5.1 million of the certificates mature on March 31, 2014. </div> 243000 -30080000

2008

2012

2008

2012

2000

P1M

8000

58000

1000

2016-01 2016-11 2014-03-31 2013-12-04

60000000

70000 42000 33000

6000

1300000

5000

0.01

27130000

0.01

27130000

18338000

1080000

17258000

328000

121000

388000

207000

388000

15635000

18131000

2325000

-60000

171000

1000

4000

29000

0.07

27130000

0.07

27130000

34715000

2416000

32299000

2232000

67000

1947000

2165000

1947000

29102000

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1326000

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Background and Basis of Presentation (Policies)	6 Months Ended
Background and Basis of Presentation (Policies)	Sep. 30, 2013
Preparation of Financial Statements	The unaudited interim consolidated financial statements reflect all normal and recurring adjustments that are, in the opinion of management, necessary to present a fair statement of the Company’s consolidated financial position as of September 30, 2013 and the results of operations for the three and six month periods ended September 30, 2013 and September 30, 2012. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary in order to make the financial statements not misleading have been included. All significant intercompany accounts and transactions have been eliminated in consolidation. The preparation of the unaudited interim consolidated financial statements requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes; actual results could materially differ from those estimates. The unaudited interim consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission and accordingly do not include all of the disclosures normally made in the Company’s annual consolidated financial statements. Accordingly, these unaudited interim consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto for the fiscal year ended March 31, 2013 (“fiscal 2013”), included in the Company’s annual report on Form 10-K, as amended, for fiscal 2013.
Stock-Based Compensation	Stock-Based Compensation The Company measures compensation cost for stock-based compensation arrangements based on grant date fair value. The computed fair value is expensed ratably over the requisite vesting period as required by Accounting Standards Codification (“ASC”) Topic 718 “Compensation — Stock Compensation”. All outstanding stock based compensation arrangements issued by the Company were fully vested as of November 30, 2009. Consequently, the Company recorded no compensation costs during either of the three or six month periods ended September 30, 2013 and September 30, 2012.
Sales Allowance and Marketing Support Expenses	Sales Allowance and Marketing Support Expenses Sales allowances, marketing support programs, promotions and other volume-based incentives which are provided to retailers and distributors are accounted for on an accrual basis as a reduction to net revenues in the period in which the related sales are recognized in accordance with ASC topic 605, “Revenue Recognition”, subtopic 50 “Customer Payments and Incentives” and Securities and Exchange Commission Staff Accounting Bulletins 101 “Revenue Recognition in Financial Statements,” and 104 “Revenue Recognition, corrected copy” (“SAB’s 101 and 104”). At the time of sale, the Company reduces recognized gross revenue by allowances to cover, in addition to estimated sales returns as required by ASC topic 605, “Revenue Recognition”, subtopic 15 “Products”, (i) sales incentives offered to customers that meet the criteria for accrual under ASC topic 605, subtopic 50 and (ii) under SAB’s 101 and 104, an estimated amount to recognize additional non-offered deductions it anticipates and can reasonably estimate will be taken by customers which it does not expect to recover. Accruals for the estimated amount of future non-offered deductions are required to be made as contra-revenue items because that percentage of shipped revenue fails to meet the collectability criteria within SAB 104’s and 101’s four revenue recognition criteria, all of which are required to be met in order to recognize revenue. If additional marketing support programs, promotions and other volume-based incentives are required to promote the Company’s products subsequent to the initial sale, then additional reserves may be required and are accrued for when such support is offered.

- Definition

Disclosure of accounting policy of sales arrangements for goods or services that reduce the amount of revenue recognized for example sales returns, allowances, incentives, rebates, discounts and loyalty programs.

+ References+ Details

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Consolidated Balance Sheets (USD $)
In Thousands, unless otherwise specified

Sep. 30, 2013

Mar. 31, 2013

Current assets:

Cash and cash equivalents $ 52,108 $ 21,412

Restricted cash 73 70

Short term investments 15,155 45,235

Accounts receivable, net 5,249 7,883

Other receivables 231 969

Due from affiliates 1

Inventory 7,299 3,454

Prepaid expenses and other current assets 2,833 1,873

Deferred tax assets 1,582 1,685

Total current assets 84,530 82,582

Property, plant and equipment, net 229 258

Trademarks, net 219 219

Deferred tax assets 1,113 1,121

Other assets 43 104

Total assets 86,134 84,284

Current liabilities:

Current maturities of long-term borrowings 43 43

Accounts payable and other current liabilities 8,347 7,790

Accrued sales returns 1,077 965

Income taxes payable 711 1,281

Total current liabilities 10,178 10,079

Long-term borrowings 15 30

Deferred tax liabilities 203 194

Total liabilities 10,396 10,303

Shareholders' equity:

Preferred shares - $.01 par value, 10,000,000 shares authorized at September 30, 2013 and March 31, 2013, respectively; 3,677 shares issued and outstanding at September 30, 2013 and March 31, 2013, respectively; liquidation preference of $3,677,000 at September 30, 2013 and March 31, 2013, respectively 3,310 3,310

Common shares - $.01 par value, 75,000,000 shares authorized, 52,965,797 shares issued at September 30, 2013 and March 31, 2013, respectively; 27,129,832 shares outstanding at September 30, 2013 and March 31, 2013, respectively 529 529

Additional paid-in capital 98,785 98,785

Accumulated deficit (2,662) (4,419)

Treasury stock, at cost, 25,835,965 shares (24,224) (24,224)

Total shareholders' equity 75,738 73,981

Total liabilities and shareholders' equity $ 86,134 $ 84,284

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 September 30, 2013 March 31, 2013

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Finished goods
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Net Earnings Per Share (Tables)
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 Three months ended
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 2013 2012 2013 2012

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Net income
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Options (computed using the treasury stock method)
 — — — —









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 27,130 27,130 27,130 27,130









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Minimum | States

Income Tax Examination [Line Items]

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Sep. 30, 2013

Notice of Proposed Adjustment One

Mar. 31, 2011

Notice of Proposed Adjustment One

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Notice of Proposed Adjustment One

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Notice of Proposed Adjustment Two

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Notice of Proposed Adjustment Two

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Legal Proceedings - Additional Information (Detail) (USD $)
In Millions, unless otherwise specified
0 Months Ended

Jul. 07, 2011

Commitments and Contingencies Disclosure [Line Items]

Reference to approximate value of previous judgment that plaintiff had against Grande $ 60

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Inventory (Detail) (USD $)
In Thousands, unless otherwise specified

Sep. 30, 2013

Mar. 31, 2013

Inventory [Line Items]

Finished goods $ 7,299 $ 3,454

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Consolidated Statements of Cash Flows (USD $)
In Thousands, unless otherwise specified
6 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Cash flows from operating activities:

Net income $ 1,757 $ 5,787

Adjustments to reconcile net income to net cash used by operating activities:

Depreciation and amortization 52 48

Deferred tax expense 120 17

Asset allowances, reserves and other (243) 229

Impairment of trademark 1,326

Changes in assets and liabilities:

Accounts receivable 2,989 (4,116)

Other receivables 738 (1,084)

Due from affiliates 1

Inventories (3,845) (1,364)

Prepaid expenses and other current assets (960) (2,583)

Other assets 61 (69)

Accounts payable and other current liabilities 557 9,140

Due to affiliates (11)

Interest and income taxes payable (570) 125

Net cash provided by operating activities 657 7,445

Cash flows from investing activities:

Short term investment 30,080 (25,000)

(Increase) decrease in restricted cash (3) 97

Additions to property and equipment (23) (1)

Disposals of property and equipment 7

Net cash provided (used) by investing activities 30,054 (24,897)

Cash flows from financing activities:

Repayments of short-term borrowings 1

Net decrease in capital lease (15) (21)

Net cash used by financing activities (15) (20)

Net increase (decrease) in cash and cash equivalents 30,696 (17,472)

Cash and cash equivalents at beginning of period 21,412 44,960

Cash and cash equivalents at end of period 52,108 27,488

Cash paid during the period for:

Interest 6 7

Income taxes $ 573 $ 606

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Net Earnings Per Share
6 Months Ended

Sep. 30, 2013

Net Earnings Per Share

NOTE 2 — NET EARNINGS PER SHARE

The following table sets forth the computation of basic and diluted earnings per share (in thousands, except per share amounts):

 Three months ended
September 30, Six months ended
September 30,

 2013 2012 2013 2012

Numerator:


Net income
 $ 388 $ 1,947 $ 1,757 $ 5,787









Denominator:


Denominator for basic earnings per share — weighted average shares
 27,130 27,130 27,130 27,130

Effect of dilutive securities on denominator:


Options (computed using the treasury stock method)
 — — — —









Denominator for diluted earnings per share — weighted average shares and assumed conversions
 27,130 27,130 27,130 27,130









Basic and diluted earnings per share
 $ .01 $ .07 $ .06 $ .21









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Income Taxes
6 Months Ended

Sep. 30, 2013

Income Taxes

NOTE 5 — INCOME TAXES

Income Tax Issues Concerning Overseas Income

On April 15, 2013 and June 5, 2013, Emerson received correspondence from the IRS including a (i) Form 5701 and Form 886-A regarding Adjusted Sales Income (collectively referred to as “NOPA 1”) and (ii) Form 5701 and Form 886-A regarding Adjusted Subpart F-Foreign Base Company Sales Income (collectively referred to as “NOPA 2”).

With respect to NOPA 1, the IRS is (i) challenging the position of the Company with respect to the way the Company’s controlled foreign corporation in Macao (the “Macao CFC”) recorded its product sales during Fiscal 2010 and Fiscal 2011 and (ii) asserting that an upward adjustment to the Company’s Fiscal 2010 and Fiscal 2011 taxable income of $4,981,520 and $5,680,182, respectively, is required.

With respect to NOPA 2, the IRS is challenging the position of the Company with respect to the fact that the Company considered the service fee paid by the Company to the Macao CFC to be non-taxable in the U.S. The IRS has taken the position that the service fee paid to the Macao CFC by the Company constitutes foreign base company sales income (“FBCSI”). The IRS asserts that the service fee earned by the Macao CFC in connection with its sales of products to the Company should be taxable to the Company as FBCSI. As a result, the IRS determined that an upward adjustment to the Company’s Fiscal 2010 and Fiscal 2011 taxable income of $1,553,984 and $1,143,162, respectively, is required.

The Company has evaluated the determinations made by the IRS as set forth in each of NOPA 1 and NOPA 2 in order to decide (a) how it will proceed and (b) the potential impact on the Company’s financial condition and operations. Furthermore, although NOPA 1 and NOPA 2 represent potential adjustments to Fiscal 2010 and Fiscal 2011 only, the Company believes it is likely that the IRS will take the position that the same type of adjustments should be made for each of the Company’s subsequent fiscal years. The assessment and payment of such additional taxes, penalties and interest would have a material adverse effect on the Company’s financial condition and results of operations.

With respect to NOPA 1, the Company is appealing the proposed adjustment with the IRS. In the event that the Company is not successful in its appeal, the Company estimates that it could be liable for a maximum in taxes, penalties and interest of approximately $13.3 million pertaining to NOPA 1, in the aggregate, for its Fiscal 2010, Fiscal 2011, Fiscal 2012 and Fiscal 2013 periods. However, because the Company’s current assessment is that its appeal of NOPA 1 is more likely than not to be successful, the Company has not recorded any liability to its September 30, 2013 or March 31, 2013 balance sheets related to NOPA 1.

With respect to NOPA 2, the Company agrees in principle with the IRS’ position that the service fee paid to the Macao CFC by the Company would be treated as FBCSI and taxable to the Company but the Company does not agree with the adjustment to the Company’s taxable income as calculated by the IRS. However, the Company has estimated at approximately $1.1 million the amount of taxes, penalties and interest for which it would be liable for its Fiscal 2010, Fiscal 2011, Fiscal 2012 and Fiscal 2013 periods using the adjustments to taxable income as proposed by the IRS, and recorded such amount as a liability to its September 30, 2013 and March 31, 2013 balance sheets.

The Company has no U.S. federal net operating loss carry forwards and some U.S. state net operating loss carry forwards included in net deferred tax assets that are available to offset future taxable income and can be carried forward for 20 years. Although realization is not assured, management believes it is more likely than not that all of the net deferred tax assets will be realized through tax planning strategies available in future periods and through future profitable operating results. The amount of the deferred tax asset considered realizable could be reduced or eliminated if certain tax planning strategies are not successfully executed or estimates of future taxable income during the carry forward period are reduced. If management determines that the Company would not be able to realize all or part of the net deferred tax asset in the future, an adjustment to the deferred tax asset would be charged to income in the period such determination was made.

The Company’s effective tax rate differs from the federal statutory rate primarily due to expenses that are not deductible for federal income tax purposes, income and losses incurred in foreign jurisdictions and taxed at locally applicable tax rates, and state income taxes.

The Company is subject to examination and assessment by tax authorities in numerous jurisdictions. A summary of the Company’s open tax years is as follows as of September 30, 2013:

Jurisdiction Open tax years

U.S. federal
 2008-2012

States
 2008-2012

Based on the outcome of tax examinations or due to the expiration of statutes of limitations, it is reasonably possible that the unrecognized tax benefits related to uncertain tax positions taken in previously filed returns may be different from the liabilities that have been recorded for these unrecognized tax benefits. As a result, the Company may be subject to additional tax expense.

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Shareholders' Equity
6 Months Ended

Sep. 30, 2013

Shareholders' Equity

NOTE 3 — SHAREHOLDERS’ EQUITY

Outstanding capital stock at September 30, 2013 consisted of common stock and Series A preferred stock. The Series A preferred stock is non-voting, has no dividend preferences and has not been convertible since March 31, 2002; however, it retains a liquidation preference.

At September 30, 2013, the Company had approximately 50,000 options outstanding and exercisable, all of which were non-dilutive for the three and six month periods ending September 30, 2013 and September 30, 2012, with exercise prices ranging from $3.07 to $3.19. 25,000 of these options expire in January 2016 and 25,000 of these options expire in November 2016.

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Related Party Transactions - Additional Information (Detail) (USD $)
1 Months Ended 3 Months Ended 6 Months Ended 3 Months Ended 6 Months Ended 1 Months Ended 3 Months Ended 6 Months Ended 3 Months Ended 6 Months Ended 3 Months Ended 6 Months Ended

Feb. 28, 2011

Jan. 31, 2011

Jun. 30, 2010

Aug. 31, 2012

Mar. 02, 2010

Apr. 29, 2013

Grande [Member]

Sep. 30, 2012

Amount owed from Emerson to Brighton Marketing Limited

Sep. 30, 2013

Amount owed from Emerson to Brighton Marketing Limited

Sep. 30, 2012

Amount owed from Emerson to Brighton Marketing Limited

Sep. 30, 2013

Grande Properties Management Limited

Sep. 30, 2012

Grande Properties Management Limited

Sep. 30, 2013

Grande Properties Management Limited

Sep. 30, 2012

Grande Properties Management Limited

Jul. 03, 2013

Lafe Strategic Services Limited

Sep. 30, 2012

Lafe Strategic Services Limited

Sep. 30, 2013

Lafe Strategic Services Limited

Sep. 30, 2013

Mr. Eduard Will, a director of Emerson

Sep. 30, 2012

Mr. Eduard Will, a director of Emerson

Sep. 30, 2013

Mr. Eduard Will, a director of Emerson

Sep. 30, 2012

Mr. Eduard Will, a director of Emerson

Sep. 30, 2013

Vigers Appraisal & Consulting Ltd

Sep. 30, 2012

Vigers Appraisal & Consulting Ltd

Sep. 30, 2013

Vigers Appraisal & Consulting Ltd

Sep. 30, 2012

Vigers Appraisal & Consulting Ltd

Related Party Transaction [Line Items]

Grande's (Provisional Liquidator Appointed) Ownership Interest in Emerson number of shares 15,243,283

Grande's (Provisional Liquidator Appointed) Ownership Interest Percentage 56.20%

Service charge from related party $ 2,000 $ 1,000 $ 2,000 $ 4,000 $ 10,000 $ 8,000 $ 21,000

Amount owed to related party

Rental income 9,000

Security deposit returned 6,000

Amount receivable from related party 1,000 1,000

Security deposit paid at inception of agreement 6,000

Notice period to cancel rental agreement 1 month

Consulting fees paid to related party 29,000 23,000 58,000 52,000

Expense reimbursements and advances paid to related party 8,000 10,000

Extraordinary dividend declared $ 1.10

Company's assertion as to the percent of the dividend that is taxable to the recipient 4.90%

Internal Revenue Service's assertion as to the percent of the dividend that is taxable to the recipient, which the company is refuting 100.00%

Reimbursement of legal fees 42,000

Agreement transaction fees 33,000

Waive of legal charges 5,000

Receipts from related party for amount owned 70,000

Amount invoiced to related party $ 1,000 $ 1,000 $ 2,000 $ 2,000

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Trademarks - Additional Information (Detail) (USD $)
In Thousands, unless otherwise specified
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Sep. 30, 2012

Sep. 30, 2012

Sep. 30, 2012

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Legal Proceedings
6 Months Ended

Sep. 30, 2013

Legal Proceedings

NOTE 8 — LEGAL PROCEEDINGS

Kayne Litigation. On July 7, 2011, the Company was served with an amended complaint (the “Complaint”) filed in the United States District Court for the Central District of California alleging, among other things, that the Company, certain of its present and former directors and other entities or individuals now or previously associated with Grande, intentionally interfered with the ability of the plaintiffs to collect on a judgment (now, with interest, approximately $60 million) they had against Grande by engaging in transactions (such as the dividend paid to all shareholders in March 2010) which transferred assets out of the United States. The Complaint also asserts claims under the civil RICO statute and for alter ego liability. In the Company’s opinion, the claims appear to be devoid of merit. Accordingly, on September 27, 2011, Emerson moved to dismiss the action for failure to state a claim. On or about February 27, 2012, the Court dismissed the intentional interference claim and portions of the Civil RICO claim with leave to re-plead, but denied the motion to dismiss the alter ego claim. On March 19, 2012, the plaintiffs filed a Second Amended Complaint setting forth the same claims as the Complaint. On April 20, 2012, the Company moved to dismiss the re-pleaded intentional interference and RICO claims, and oral arguments on this motion were held on June 18, 2012. On September 6, 2012, the Court dismissed the RICO claim, but granted the plaintiffs leave to re-plead. On September 17, 2012, the plaintiffs filed a Third Amended Complaint setting forth the same claims as the Complaint. The Company’s response to the Third Amended Complaint was due and filed on October 4, 2012, which joined in a co-defendants’ motion to dismiss the alter ego claim and the RICO claim. The Court heard oral argument on December 17, 2012. On May 9, 2013, the Court granted, in part, the motion to dismiss and dismissed the RICO claim with prejudice. On May 23, 2013, Emerson filed an Answer in which it denied the allegations of the Third Amended Complaint. Discovery, which included the exchange of thousands of documents and numerous depositions of fact and expert witnesses, is now complete. On June 24, 2013, Emerson, and the other parties moved for summary judgment seeking dismissal of the remaining two claims. The court held oral argument on that motion on July 29, 2013. On August 28, 2013, the Court granted the motion, in part, and dismissed the intentional interference claim. The alter ego claim is the only remaining claim. Emerson will continue to defend the action vigorously. This matter is scheduled for trial on December 3, 2013.

Other. Except for the litigation matter described above, the Company is not currently a party to any legal proceedings other than litigation matters, in most cases involving ordinary and routine claims incidental to our business. Management cannot estimate with certainty the Company’s ultimate legal and financial liability with respect to such pending litigation matters. However, management believes, based on our examination of such matters, that the Company’s ultimate liability will not have a material adverse effect on the Company’s financial position, results of operations or cash flows.

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Consolidated Balance Sheets (Parenthetical) (USD $)

Sep. 30, 2013

Mar. 31, 2013

Preferred shares, par value $ 0.01 $ 0.01

Preferred shares, shares authorized 10,000,000 10,000,000

Preferred shares, shares issued 3,677 3,677

Preferred shares, shares outstanding 3,677 3,677

Preferred shares, liquidation preference $ 3,677,000 $ 3,677,000

Common shares, par value $ 0.01 $ 0.01

Common shares, shares authorized 75,000,000 75,000,000

Common shares, shares issued 52,965,797 52,965,797

Common shares, shares outstanding 27,129,832 27,129,832

Treasury stock, shares 25,835,965 25,835,965

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Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Net Revenues:

Net product sales $ 17,258 $ 32,299 $ 40,739 $ 77,175

Licensing revenue 1,080 2,416 2,251 3,551

Net revenues 18,338 34,715 42,990 80,726

Costs and expenses:

Cost of sales 15,635 29,102 36,619 68,275

Other operating costs and expenses 171 385 322 793

Selling, general and administrative expenses 2,325 1,737 4,513 3,745

Impairment of trademark 1,326 1,326

Total costs and expenses 18,131 32,550 41,454 74,139

Operating income 207 2,165 1,536 6,587

Other income:

Interest income, net 121 67 343 98

Income before income taxes 328 2,232 1,879 6,685

(Benefit) provision for income taxes (60) 285 122 898

Net income $ 388 $ 1,947 $ 1,757 $ 5,787

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Diluted $ 0.01 $ 0.07 $ 0.06 $ 0.21

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Borrowings
6 Months Ended

Sep. 30, 2013

Borrowings

NOTE 7 — BORROWINGS

Short-term Borrowings

Letters of Credit — The Company uses Hang Seng Bank to issue letters of credit on behalf of the Company, as needed, on a 100% cash collateralized basis. At September 30, 2013, the Company had outstanding letters of credit totaling $73,000. A like amount of cash, which was posted by the Company as collateral against these outstanding letters of credit, at September 30, 2013, has been classified by the Company as Restricted Cash on the balance sheet.

Long-term Borrowings

At September 30, 2013 and March 31, 2013, borrowings under long-term facilities consisted of the following (in thousands):

 September 30, 2013 March 31, 2013

 (Unaudited)

Capitalized lease obligations
 58 73

Less current maturities
 (43 ) (43 )



Long term borrowings
 $ 15 $ 30



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Long Term Borrowings (Detail) (USD $)
In Thousands, unless otherwise specified

Sep. 30, 2013

Mar. 31, 2013

Borrowings [Line Items]

Capitalized lease obligations $ 58 $ 73

Less current maturities (43) (43)

Long term borrowings $ 15 $ 30

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Amount equal to the present value (the principal) at the beginning of the lease term of minimum lease payments during the lease term (excluding that portion of the payments representing executory costs such as insurance, maintenance, and taxes to be paid by the lessor, together with any profit thereon) net of payments or other amounts applied to the principal through the balance sheet date.

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Short Term Investments
6 Months Ended

Sep. 30, 2013

Short Term Investments

NOTE 10 — SHORT TERM INVESTMENTS

During the six months ended September 30, 2013, the Company had $15.2 million invested in certificates of deposit with durations in excess of three months. $10.1 million of the certificates mature on December 4, 2013 and $5.1 million of the certificates mature on March 31, 2014.

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Related Party Transactions
6 Months Ended

Sep. 30, 2013

Related Party Transactions

NOTE 6 — RELATED PARTY TRANSACTIONS

From time to time, Emerson engages in business transactions with its controlling shareholder, The Grande Holdings Limited (In Liquidation) (“Grande”), a Bermuda Corporation, and one or more of Grande’s direct and indirect subsidiaries. Set forth below is a summary of such transactions.

Controlling Shareholder

Grande has, together with S&T International Distribution Limited (“S&T”), a subsidiary of Grande, and Grande N.A.K.S. Ltd., a subsidiary of Grande (together with Grande, the “Reporting Persons”), filed, on April 29, 2013, a Schedule 13D/A with the Securities and Exchange Commission (“SEC”) stating that, as of the filing date, the Reporting Persons had the shared power to vote and direct the disposition of 15,243,283 shares, or approximately 56.2%, of the outstanding common stock of Emerson. As the Reporting Persons, and by extension Grande (as their ultimate parent) have control of a majority of the outstanding shares of common stock of Emerson, Emerson is a Controlled company, as defined in Section 801(a) of the NYSE MKT Rules.

On May 31, 2011, upon application of a major creditor, the High Court of Hong Kong appointed Fok Hei Yu (who is also known by the anglicized name Vincent Fok), a current director of the Company, and Roderick John Sutton, both of FTI Consulting (Hong Kong) Limited (“FTI”), as Joint and Several Provisional Liquidators over Grande. Accordingly, as of May 31, 2011, the directors of Grande no longer have the ability to exercise control over Grande or the power to direct the voting and disposition of the 15,243,283 shares beneficially owned by Grande. Instead, Mr. Fok and Mr. Sutton, as Provisional Liquidators over Grande, have such power. In addition, on March 20, 2013, the Provisional Liquidators informed Emerson that they are obligated to liquidate the 15,243,283 shares in the Company beneficially owned by Grande. The Company can make no assurances regarding whether or to what extent such shares will be liquidated or retained by Grande, the timing, prices or amounts of any sales of shares or the impact, if any, on the Company, its other shareholders or the trading price of its common stock of any actual or anticipated dispositions of shares by the Provisional Liquidators.

Related Party Transactions

Rented Office Space in Hong Kong

Until May 2013, at which time these charges ceased, the Company was billed for service charges from Brighton Marketing Limited, a subsidiary of Grande, in connection with the Company’s rented office space in Hong Kong. These charges totaled approximately $2,000 for the three month period ended September 30, 2012. For the six month periods ended September 30, 2013 and September 30, 2012, these charges totaled approximately $1,000 and $2,000, respectively. Emerson owed Brighton Marketing Limited nil at both September 30, 2013 and September 30, 2012 pertaining to these charges.

The Company continues to be charged for service charges from The Grande Properties Management Limited, a related party to Christopher Ho, the Chairman of the Board of Directors of the Company, in connection with the Company’s rented office space in Hong Kong. These charges totaled approximately $4,000 and $10,000, respectively for the three month periods ended September 30, 2013 and September 30, 2012. These charges totaled approximately $8,000 and $21,000, respectively, for the six month periods ended September 30, 2013 and September 30, 2012. The Company owed nil to The Grande Properties Management Limited related to these charges at both September 30, 2013 and September 30, 2012.

Beginning July 3, 2012, the Company entered into a rental agreement with Lafe Strategic Services Limited (“Lafe”), which is a related party to Mr Ho, whereby the Company was leasing out excess space within its rented office space in Hong Kong to Lafe. The rental agreement was on a month-by-month basis, cancellable by either the Company or Lafe on one month’s written notice. During the three month period ended September 30, 2012, the Company earned rental income of approximately $9,000 and owed Lafe an amount of approximately $6,000 for a security deposit paid the Company by Lafe at the inception of the agreement. The agreement was cancelled by Lafe effective April 1, 2013 at which time Lafe owed Emerson nil in rental payable from the arrangement. Emerson returned the approximately $6,000 to Lafe in July 2013 that Emerson had been holding as a security deposit in accordance with the terms of the agreement.

Mr. Ho did not stand for re-election to serve as a director of the Company at the Company’s 2013 Annual Meeting of Stockholders held on November 7, 2013. Accordingly, Mr. Ho is no longer a director of the Company or a related party to the Company after November 7, 2013.

Consulting Services Provided to Emerson by one of its Directors

During the three months ended September 30, 2013 and September 30, 2012, Emerson paid consulting fees of approximately $29,000 and $23,000, respectively, to Eduard Will, a director of Emerson, for work performed by Mr. Will related to strategy for the Kayne Litigation as more fully described in Note 8 – “Legal Proceedings – Kayne Litigation” and merger and acquisition research. In addition, during the three months ended September 30, 2013 and September 30, 2012, Emerson paid expense reimbursements and advances, in the aggregate, of nil and approximately $8,000, respectively, to Mr. Will, related to this consulting work and his service as a director of Emerson.

During the six months ended September 30, 2013 and September 30, 2012, Emerson paid consulting fees of approximately $58,000 and $52,000, respectively, to Mr. Will, for work performed by Mr. Will related to strategy for the Kayne Litigation as more fully described in Note 8 – “Legal Proceedings – Kayne Litigation”, merger and acquisition research, as well as work related to the strategy for a shareholder derivative lawsuit that the Company settled in January 2011. In addition, during the six months ended September 30, 2013 and September 30, 2012, Emerson paid expense reimbursements and advances, in the aggregate, of nil and approximately $10,000, respectively, to Mr. Will, related to this consulting work and his service as a director of Emerson.

At both September 30, 2013 and September 30, 2012, the Company owed Mr. Will nil related to these activities.

Mr. Will was not re-elected to serve as a director of the Company at the Company’s 2013 Annual Meeting of Stockholders held on November 7, 2013. Accordingly, Mr. Will is no longer a director of the Company or a related party to the Company after November 7, 2013.

Dividend-Related Issues with S&T

On March 2, 2010, the Board declared an extraordinary dividend of $1.10 per common share, which was paid on March 24, 2010. In connection with the Company’s determination as to the taxability of the dividend, the Board relied upon information and research provided to it by the Company’s tax advisors and, in reliance on the “stock-for-debt” exception in the Internal Revenue Code Sections 108(e)(8) and (e)(10), concluded that 4.9% of such dividend paid was taxable to the recipients.

In August 2012, the Company received a Form 886-A from the IRS which challenges the Company’s conclusions and determines that the Company does not qualify for the above-referenced exception. Accordingly, the IRS has concluded that 100% of the dividend paid was taxable to the recipients. The Company is defending its position and calculations and is contesting the position asserted by the IRS. The Company prepared and, on October 25, 2012, delivered its rebuttal to the IRS contesting the IRS determination. There can be no assurance that the Company will be successful in defending its position.

In the event that the Company is not successful in establishing with the IRS that the Company calculations were correct, then the shareholders who received the dividend likely will be subject to and liable for an assessment of additional taxes due. Moreover, the Company may be contingently liable for taxes due by certain of its shareholders resulting from the dividend paid by the Company.

Initially, the Company withheld from the dividend paid to foreign shareholders an amount equal to the tax liability associated with such dividend. On April 7, 2010, upon a request made to the Company by its foreign controlling shareholder, S&T, the Company entered into an agreement with S&T (the “Agreement”), whereby the Company returned to S&T on April 7, 2010 that portion of the funds withheld for taxes from the dividend paid on March 24, 2010 to S&T, which the Company believes is not subject to U.S. tax based on the Company’s good-faith estimate of its accumulated earnings and profits. The Agreement includes provisions pursuant to which S&T agreed to indemnify the Company for any liability imposed on it as a result of the Company’s agreement not to withhold such funds for S&T’s possible tax liability and a pledge of stock as collateral. The Company continues to assert that such dividend is largely not subject to U.S. tax based on the Company’s good-faith estimate of its accumulated earnings and profits. In addition, the Company also continues to assert that this transaction results in an off-balance sheet arrangement and a possible contingent tax liability of the Company, which, if recognized, would be offset in part by the calling by the Company on S&T of the indemnification provisions of the Agreement.

Per the terms of the Agreement, Emerson invoiced S&T in June 2010 approximately $42,000 for reimbursement of legal fees incurred by Emerson with regard to the Agreement and approximately $33,000 as a transaction fee for having entered into the Agreement. In January 2011, Emerson agreed, upon the request of S&T, to waive approximately $5,000 of the legal charges that had been invoiced to S&T in June 2010. S&T paid the full amount owed to Emerson of approximately $70,000 in February 2011.

In February 2011, upon the request of S&T to the Company, the Company and S&T agreed that the collateral pledged as a part of the Agreement would no longer be required and such collateral was returned by the Company to S&T in March 2011 and the Agreement was amended and restated to remove the collateral requirement but retain the indemnification provisions. The Agreement, as amended (the “Amended Agreement”), remains in effect as of today. In the event that (i) the Company is not successful in establishing with the IRS that the Company’s calculations were correct and (ii) S&T is unable or unwilling to pay the additional taxes due or indemnify the Company under the terms of the Amended Agreement, the Company may be liable to pay such additional taxes which would have a material adverse effect on the Company’s financial condition and results of operations.

Other

During the three months ended September 30, 2013 and September 30, 2012, Emerson invoiced Vigers Appraisal & Consulting Ltd. (“Vigers”), a related party to Mr. Ho, approximately $1,000 and $1,000, respectively, for usage of telephone and data lines maintained by Emerson. During the six months ended September 30, 2013 and September 30, 2012, Emerson invoiced Vigers approximately $2,000 and $2,000, respectively, for usage of telephone and data lines maintained by Emerson. Vigers owed Emerson nil and approximately $1,000 at September 30, 2013 and September 30, 2012, respectively, related to this activity.

Mr. Ho did not stand for re-election to serve as a director of the Company at the Company’s 2013 Annual Meeting of Stockholders held on November 7, 2013. Accordingly, Mr. Ho is no longer a director of the Company or a related party to the Company after November 7, 2013.

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Background and Basis of Presentation
6 Months Ended

Sep. 30, 2013

Background and Basis of Presentation

NOTE 1 — BACKGROUND AND BASIS OF PRESENTATION

The consolidated financial statements include the accounts of Emerson Radio Corp. (“Emerson”, consolidated — the “Company”), and its subsidiaries. The Company designs, sources, imports and markets a variety of houseware and consumer electronic products, and licenses the Company’s trademarks for a variety of products domestically and internationally.

The unaudited interim consolidated financial statements reflect all normal and recurring adjustments that are, in the opinion of management, necessary to present a fair statement of the Company’s consolidated financial position as of September 30, 2013 and the results of operations for the three and six month periods ended September 30, 2013 and September 30, 2012. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary in order to make the financial statements not misleading have been included. All significant intercompany accounts and transactions have been eliminated in consolidation. The preparation of the unaudited interim consolidated financial statements requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes; actual results could materially differ from those estimates. The unaudited interim consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission and accordingly do not include all of the disclosures normally made in the Company’s annual consolidated financial statements. Accordingly, these unaudited interim consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto for the fiscal year ended March 31, 2013 (“fiscal 2013”), included in the Company’s annual report on Form 10-K, as amended, for fiscal 2013.

The results of operations for the three and six month periods ended September 30, 2013 are not necessarily indicative of the results of operations that may be expected for any other interim periods or for the full year ended March 31, 2014 (“fiscal 2014”).

Whenever necessary, reclassifications are made to conform the prior year’s financial statements to the current year’s presentation.

Unless otherwise disclosed in the notes to these financial statements, the estimated fair value of the financial assets and liabilities approximates the carrying value.

Subsequent events have been evaluated through November 14, 2013.

Stock-Based Compensation

The Company measures compensation cost for stock-based compensation arrangements based on grant date fair value. The computed fair value is expensed ratably over the requisite vesting period as required by Accounting Standards Codification (“ASC”) Topic 718 “Compensation — Stock Compensation”. All outstanding stock based compensation arrangements issued by the Company were fully vested as of November 30, 2009. Consequently, the Company recorded no compensation costs during either of the three or six month periods ended September 30, 2013 and September 30, 2012.

Sales Allowance and Marketing Support Expenses

Sales allowances, marketing support programs, promotions and other volume-based incentives which are provided to retailers and distributors are accounted for on an accrual basis as a reduction to net revenues in the period in which the related sales are recognized in accordance with ASC topic 605, “Revenue Recognition”, subtopic 50 “Customer Payments and Incentives” and Securities and Exchange Commission Staff Accounting Bulletins 101 “Revenue Recognition in Financial Statements,” and 104 “Revenue Recognition, corrected copy” (“SAB’s 101 and 104”).

At the time of sale, the Company reduces recognized gross revenue by allowances to cover, in addition to estimated sales returns as required by ASC topic 605, “Revenue Recognition”, subtopic 15 “Products”, (i) sales incentives offered to customers that meet the criteria for accrual under ASC topic 605, subtopic 50 and (ii) under SAB’s 101 and 104, an estimated amount to recognize additional non-offered deductions it anticipates and can reasonably estimate will be taken by customers which it does not expect to recover. Accruals for the estimated amount of future non-offered deductions are required to be made as contra-revenue items because that percentage of shipped revenue fails to meet the collectability criteria within SAB 104’s and 101’s four revenue recognition criteria, all of which are required to be met in order to recognize revenue.

If additional marketing support programs, promotions and other volume-based incentives are required to promote the Company’s products subsequent to the initial sale, then additional reserves may be required and are accrued for when such support is offered.

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Short Term Investments - Additional Information (Detail) (USD $)
In Thousands, unless otherwise specified
6 Months Ended

Sep. 30, 2013

Mar. 31, 2013

Sep. 30, 2013

Certificates of Deposit

Sep. 30, 2013

Certificates of Deposit Maturing in December 04 2013

Sep. 30, 2013

Certificates of Deposit Maturing in March 31 2013

Investment [Line Items]

Short-term Investments $ 15,155 $ 45,235 $ 15,200 $ 10,100 $ 5,100

Certificate of deposit, maturity year and month Dec. 04, 2013 Mar. 31, 2014

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Investments which are intended to be sold in the short term (usually less than one year or the normal operating cycle, whichever is longer) including trading securities, available-for-sale securities, held-to-maturity securities, and other short-term investments not otherwise listed in the existing taxonomy.

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Inventory (Tables)
6 Months Ended

Sep. 30, 2013

Reconciliation of Inventory

As of September 30, 2013 and March 31, 2013, inventories consisted of the following (in thousands):

 September 30, 2013 March 31, 2013

 (Unaudited)

Finished goods
 $ 7,299 $ 3,454





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Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.

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Trademarks
6 Months Ended

Sep. 30, 2013

Trademarks

NOTE 9 — TRADEMARKS

In September 2012, upon completion of an analysis which showed the absence of future expected cash flows, the Company determined that the value of one of its non-strategic trademarks was fully impaired. Thus, the Company recorded in September 2012 an impairment charge of $1.3 million to write off this trademark. The Company does not anticipate any future material adverse financial impacts arising from this impairment.

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The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

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Background and Basis of Presentation - Additional Information (Detail) (USD $)
3 Months Ended 6 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

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Income Taxes (Tables)
6 Months Ended

Sep. 30, 2013

Summary of Open Tax Years

A summary of the Company’s open tax years is as follows as of September 30, 2013:

Jurisdiction Open tax years

U.S. federal
 2008-2012

States
 2008-2012

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Document and Entity Information
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Nov. 14, 2013

Document Information [Line Items]

Document Type 10-Q

Amendment Flag false

Document Period End Date Sep. 30, 2013

Document Fiscal Year Focus 2014

Document Fiscal Period Focus Q2

Trading Symbol MSN

Entity Registrant Name EMERSON RADIO CORP

Entity Central Index Key 0000032621

Current Fiscal Year End Date --03-31

Entity Filer Category Smaller Reporting Company

Entity Common Stock, Shares Outstanding 27,129,832

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Borrowings (Tables)
6 Months Ended

Sep. 30, 2013

Long Term Borrowings

At September 30, 2013 and March 31, 2013, borrowings under long-term facilities consisted of the following (in thousands):

 September 30, 2013 March 31, 2013

 (Unaudited)

Capitalized lease obligations
 58 73

Less current maturities
 (43 ) (43 )



Long term borrowings
 $ 15 $ 30



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Large accelerated filer

Accelerated filer

Non-accelerated filer

¨ (Do not check if a smaller reporting company)

Smaller reporting company

Consolidated Balance Sheets (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Mar. 31, 2013
Current assets:
Cash and cash equivalents	$ 52,108	$ 21,412
Restricted cash	73	70
Short term investments	15,155	45,235
Accounts receivable, net	5,249	7,883
Other receivables	231	969
Due from affiliates		1
Inventory	7,299	3,454
Prepaid expenses and other current assets	2,833	1,873
Deferred tax assets	1,582	1,685
Total current assets	84,530	82,582
Property, plant and equipment, net	229	258
Trademarks, net	219	219
Deferred tax assets	1,113	1,121
Other assets	43	104
Total assets	86,134	84,284
Current liabilities:
Current maturities of long-term borrowings	43	43
Accounts payable and other current liabilities	8,347	7,790
Accrued sales returns	1,077	965
Income taxes payable	711	1,281
Total current liabilities	10,178	10,079
Long-term borrowings	15	30
Deferred tax liabilities	203	194
Total liabilities	10,396	10,303
Shareholders' equity:
Preferred shares - $.01 par value, 10,000,000 shares authorized at September 30, 2013 and March 31, 2013, respectively; 3,677 shares issued and outstanding at September 30, 2013 and March 31, 2013, respectively; liquidation preference of $3,677,000 at September 30, 2013 and March 31, 2013, respectively	3,310	3,310
Common shares - $.01 par value, 75,000,000 shares authorized, 52,965,797 shares issued at September 30, 2013 and March 31, 2013, respectively; 27,129,832 shares outstanding at September 30, 2013 and March 31, 2013, respectively	529	529
Additional paid-in capital	98,785	98,785
Accumulated deficit	(2,662)	(4,419)
Treasury stock, at cost, 25,835,965 shares	(24,224)	(24,224)
Total shareholders' equity	75,738	73,981
Total liabilities and shareholders' equity	$ 86,134	$ 84,284

Shareholders' Equity - Additional Information (Detail) (USD $)					6 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013 Minimum	Sep. 30, 2013 Maximum	Sep. 30, 2013 Stock Options 1	Sep. 30, 2013 Stock Options 2
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding	50,000	50,000			25,000	25,000
Options outstanding and exercisable with exercise prices			$ 3.07	$ 3.19
Option outstanding, expiration period					2016-01	2016-11

Summary of Open Tax Years (Detail)	6 Months Ended
Summary of Open Tax Years (Detail)	Sep. 30, 2013
Minimum \| U.S. federal
Income Tax Examination [Line Items]
Open tax years	2008
Minimum \| States
Income Tax Examination [Line Items]
Open tax years	2008
Maximum \| U.S. federal
Income Tax Examination [Line Items]
Open tax years	2012
Maximum \| States
Income Tax Examination [Line Items]
Open tax years	2012

Income Taxes - Additional Information (Detail) (USD $)	6 Months Ended
Income Taxes - Additional Information (Detail) (USD $)	Sep. 30, 2013	Sep. 30, 2013 Notice of Proposed Adjustment One	Mar. 31, 2011 Notice of Proposed Adjustment One	Mar. 31, 2010 Notice of Proposed Adjustment One	Sep. 30, 2013 Notice of Proposed Adjustment Two	Mar. 31, 2011 Notice of Proposed Adjustment Two	Mar. 31, 2010 Notice of Proposed Adjustment Two
Schedule Of Income Taxes [Line Items]
Adjustment to taxable income			$ 5,680,182	$ 4,981,520		$ 1,143,162	$ 1,553,984
Estimated income tax adjustment liable for taxes, penalties and interest, in aggregate for fiscal 2010 through 2013		$ 13,300,000			$ 1,100,000
Tax net operating loss can be carried forward	20 years

Legal Proceedings - Additional Information (Detail) (USD $) In Millions, unless otherwise specified	0 Months Ended
	Jul. 07, 2011
Commitments and Contingencies Disclosure [Line Items]
Reference to approximate value of previous judgment that plaintiff had against Grande	$ 60

Consolidated Statements of Cash Flows (USD $) In Thousands, unless otherwise specified	6 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities:
Net income	$ 1,757	$ 5,787
Adjustments to reconcile net income to net cash used by operating activities:
Depreciation and amortization	52	48
Deferred tax expense	120	17
Asset allowances, reserves and other	(243)	229
Impairment of trademark		1,326
Changes in assets and liabilities:
Accounts receivable	2,989	(4,116)
Other receivables	738	(1,084)
Due from affiliates	1
Inventories	(3,845)	(1,364)
Prepaid expenses and other current assets	(960)	(2,583)
Other assets	61	(69)
Accounts payable and other current liabilities	557	9,140
Due to affiliates		(11)
Interest and income taxes payable	(570)	125
Net cash provided by operating activities	657	7,445
Cash flows from investing activities:
Short term investment	30,080	(25,000)
(Increase) decrease in restricted cash	(3)	97
Additions to property and equipment	(23)	(1)
Disposals of property and equipment		7
Net cash provided (used) by investing activities	30,054	(24,897)
Cash flows from financing activities:
Repayments of short-term borrowings		1
Net decrease in capital lease	(15)	(21)
Net cash used by financing activities	(15)	(20)
Net increase (decrease) in cash and cash equivalents	30,696	(17,472)
Cash and cash equivalents at beginning of period	21,412	44,960
Cash and cash equivalents at end of period	52,108	27,488
Cash paid during the period for:
Interest	6	7
Income taxes	$ 573	$ 606

Related Party Transactions - Additional Information (Detail) (USD $)	1 Months Ended						3 Months Ended	6 Months Ended		3 Months Ended		6 Months Ended		1 Months Ended	3 Months Ended	6 Months Ended	3 Months Ended		6 Months Ended		3 Months Ended		6 Months Ended
	Feb. 28, 2011	Jan. 31, 2011	Jun. 30, 2010	Aug. 31, 2012	Mar. 02, 2010	Apr. 29, 2013 Grande [Member]	Sep. 30, 2012 Amount owed from Emerson to Brighton Marketing Limited	Sep. 30, 2013 Amount owed from Emerson to Brighton Marketing Limited	Sep. 30, 2012 Amount owed from Emerson to Brighton Marketing Limited	Sep. 30, 2013 Grande Properties Management Limited	Sep. 30, 2012 Grande Properties Management Limited	Sep. 30, 2013 Grande Properties Management Limited	Sep. 30, 2012 Grande Properties Management Limited	Jul. 03, 2013 Lafe Strategic Services Limited	Sep. 30, 2012 Lafe Strategic Services Limited	Sep. 30, 2013 Lafe Strategic Services Limited	Sep. 30, 2013 Mr. Eduard Will, a director of Emerson	Sep. 30, 2012 Mr. Eduard Will, a director of Emerson	Sep. 30, 2013 Mr. Eduard Will, a director of Emerson	Sep. 30, 2012 Mr. Eduard Will, a director of Emerson	Sep. 30, 2013 Vigers Appraisal & Consulting Ltd	Sep. 30, 2012 Vigers Appraisal & Consulting Ltd	Sep. 30, 2013 Vigers Appraisal & Consulting Ltd	Sep. 30, 2012 Vigers Appraisal & Consulting Ltd
Related Party Transaction [Line Items]
Grande's (Provisional Liquidator Appointed) Ownership Interest in Emerson number of shares						15,243,283
Grande's (Provisional Liquidator Appointed) Ownership Interest Percentage						56.20%
Service charge from related party							$ 2,000	$ 1,000	$ 2,000	$ 4,000	$ 10,000	$ 8,000	$ 21,000
Amount owed to related party
Rental income															9,000
Security deposit returned														6,000
Amount receivable from related party																						1,000		1,000
Security deposit paid at inception of agreement															6,000
Notice period to cancel rental agreement																1 month
Consulting fees paid to related party																	29,000	23,000	58,000	52,000
Expense reimbursements and advances paid to related party																		8,000		10,000
Extraordinary dividend declared					$ 1.10
Company's assertion as to the percent of the dividend that is taxable to the recipient					4.90%
Internal Revenue Service's assertion as to the percent of the dividend that is taxable to the recipient, which the company is refuting				100.00%
Reimbursement of legal fees			42,000
Agreement transaction fees			33,000
Waive of legal charges		5,000
Receipts from related party for amount owned	70,000
Amount invoiced to related party																					$ 1,000	$ 1,000	$ 2,000	$ 2,000

Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2013	Mar. 31, 2013
Preferred shares, par value	$ 0.01	$ 0.01
Preferred shares, shares authorized	10,000,000	10,000,000
Preferred shares, shares issued	3,677	3,677
Preferred shares, shares outstanding	3,677	3,677
Preferred shares, liquidation preference	$ 3,677,000	$ 3,677,000
Common shares, par value	$ 0.01	$ 0.01
Common shares, shares authorized	75,000,000	75,000,000
Common shares, shares issued	52,965,797	52,965,797
Common shares, shares outstanding	27,129,832	27,129,832
Treasury stock, shares	25,835,965	25,835,965

Borrowings - Additional Information (Detail) (USD $)	Sep. 30, 2013
Credit Facility Short Term Borrowings [Line Items]
Letters of credit issued percentage of cash collateralized basis	100.00%
Outstanding letters of credit	$ 73,000

Long Term Borrowings (Detail) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2013	Mar. 31, 2013
Borrowings [Line Items]
Capitalized lease obligations	$ 58	$ 73
Less current maturities	(43)	(43)
Long term borrowings	$ 15	$ 30

Short Term Investments	6 Months Ended
Short Term Investments	Sep. 30, 2013
Short Term Investments	NOTE 10 — SHORT TERM INVESTMENTS During the six months ended September 30, 2013, the Company had $15.2 million invested in certificates of deposit with durations in excess of three months. $10.1 million of the certificates mature on December 4, 2013 and $5.1 million of the certificates mature on March 31, 2014.

Short Term Investments - Additional Information (Detail) (USD $) In Thousands, unless otherwise specified				6 Months Ended
	Sep. 30, 2013	Mar. 31, 2013	Sep. 30, 2013 Certificates of Deposit	Sep. 30, 2013 Certificates of Deposit Maturing in December 04 2013	Sep. 30, 2013 Certificates of Deposit Maturing in March 31 2013
Investment [Line Items]
Short-term Investments	$ 15,155	$ 45,235	$ 15,200	$ 10,100	$ 5,100
Certificate of deposit, maturity year and month				Dec. 04, 2013	Mar. 31, 2014

Document and Entity Information	6 Months Ended
Document and Entity Information	Sep. 30, 2013	Nov. 14, 2013
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2013
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q2
Trading Symbol	MSN
Entity Registrant Name	EMERSON RADIO CORP
Entity Central Index Key	0000032621
Current Fiscal Year End Date	--03-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		27,129,832