REVENUE AND MAJOR CUSTOMERS (Notes)

6 Months Ended

Sep. 30, 2011

REVENUE AND MAJOR CUSTOMERS [Abstract]

Revenue and Major Customers [Text Block]

REVENUE AND MAJOR CUSTOMERS

The Company designs, manufactures, markets and sells headsets for business and consumer applications, and other specialty products for the hearing impaired.  With respect to headsets, it makes products for use in offices and contact centers, with mobile and cordless phones, and with computers and gaming consoles.  Major product categories include “Office and Contact Center”, which includes corded and cordless communication headsets, audio processors and telephone systems; “Mobile”, which includes Bluetooth and corded products for mobile phone applications; “Gaming and Computer Audio”, which includes PC and gaming headsets; and “Clarity”, which includes specialty telephone products marketed for hearing impaired individuals.

The following table presents net revenues by product group for the three and six months ended September 30, 2011 and 2010:

	Three Months Ended				Six Months Ended
	September 30,				September 30,
(in thousands)	2011		2010		2011		2010
Net revenues from unaffiliated customers:
Office and Contact Center	$	136,395	$	117,951	$	267,394	$	235,531
Mobile	28,341		27,581		60,505		66,238
Gaming and Computer Audio	8,381		8,179		15,776		17,504
Clarity	3,831		4,544		8,873		9,667
Total net revenues	$	176,948	$	158,255	$	352,548	$	328,940

The following table presents net revenues by geography for the three and six months ended September 30, 2011 and 2010:

	Three Months Ended				Six Months Ended
	September 30,				September 30,
(in thousands)	2011		2010		2011		2010
Net revenues from unaffiliated customers:
U.S.	$	101,196	$	96,100	$	201,487	$	200,092
Europe, Middle East and Africa	43,596		36,299		86,758		75,081
Asia Pacific	19,993		14,642		39,230		30,905
Americas, excluding U.S.	12,163		11,214		25,073		22,862
Total international net revenues	75,752		62,155		151,061		128,848
Total net revenues	$	176,948	$	158,255	$	352,548	$	328,940

No customer accounted for 10% or more of Net revenues for the three or six months ended September 30, 2011 and 2010, nor did any one customer account for 10% or more of Accounts receivable, net in the Condensed consolidated balance sheets at September 30, 2011 and March 31, 2011.