REVENUE AND MAJOR CUSTOMERS (Notes)

3 Months Ended

Jun. 30, 2012

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 personal computer ("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 months ended June 30, 2012 and 2011:

	Three Months Ended
	June 30,
(in thousands)	2012		2011
Net revenues from unaffiliated customers:
Office and Contact Center	$	134,033	$	130,999
Mobile	36,157		32,164
Gaming and Computer Audio	6,789		7,395
Clarity	4,386		5,042
Total net revenues	$	181,365	$	175,600

For reporting purposes, revenue is attributed to each geographic region based on the location of the customer. Prior to the first quarter of fiscal year 2013, net revenues from the Middle East were included in Europe, Middle East and Africa ("EMEA"). In the first quarter of fiscal year 2013, net revenues from the Middle East were included in Asia Pacific and prior period net revenues have been reclassified to conform to this presentation. The following table presents Net revenues by geography for the three months ended June 30, 2012 and 2011:

	Three Months Ended
	June 30,
(in thousands)	2012		2011
Net revenues from unaffiliated customers:
U.S.	$	104,078	$	100,291
Europe and Africa	41,576		42,141
Asia Pacific	23,579		20,258
Americas, excluding U.S.	12,132		12,910
Total international net revenues	77,287		75,309
Total net revenues	$	181,365	$	175,600

No customer accounted for 10% or more of Net revenues for the three months ended June 30, 2012 and 2011, nor did any one customer account for 10% or more of Accounts receivable, net in the Condensed consolidated balance sheets at June 30, 2012 and March 31, 2012.