Segment Information

6 Months Ended

Sep. 29, 2018

We determine our operating segments in accordance with FASB guidelines. Our Chief Executive Officer (“CEO”) has been identified as the chief operating decision maker under these guidelines.

The Company operates and tracks its results in one reportable segment, but reports revenue performance in two product lines, Portable Audio and Non-Portable Audio and Other. Our CEO receives and uses enterprise-wide financial information to assess financial performance and allocate resources, rather than detailed information at a product line level. Additionally, our product lines have similar characteristics and customers. They share support functions such as sales, public relations, supply chain management, various research and development and engineering support, in addition to the general and administrative functions of human resources, legal, finance and information technology. Therefore, there is no complete, discrete financial information maintained for these product lines.

Revenues from our product lines are as follows (in thousands):



	Three Months Ended				Six Months Ended
	September 29,		September 23,		September 29,		September 23,
	2018		2017		2018		2017
Portable Audio Products	$	324,049	$	381,761	$	536,309	$	662,449
Non-Portable Audio and Other Products	42,256		43,776		84,479		83,823
	$	366,305	$	425,537	$	620,788	$	746,272