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Inventories

6 Months Ended

Sep. 30, 2013

Note 4. Inventories

The components of inventories are as follows:


	September 30, 2013		March 31, 2013
	(in $000’s)
Raw materials and supplies	$	6,707	$	6,267
Work-in-progress		6,672		5,296
Finished goods		2,257		3,367

	$	15,636	$	14,930

The Company’s inventories relate to its circulatory care product lines, primarily the Impella and AB5000 product platforms. Finished goods and work-in-process inventories consist of direct material, labor and overhead. During the six months ended September 30, 2013 and 2012, the Company recorded $0.5 million and $0.6 million, respectively, in write-downs of inventory.

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

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