REVENUE AND MAJOR CUSTOMERS (Notes)

6 Months Ended

Sep. 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” ("OCC") , 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. Revenues from products designed, sold and marketed for the unified communications market are considered to be a part of the office category and are included as part of the Company's OCC net revenues.

The following table presents Net revenues by product group for the three and six months ended September 30, 2012 and 2011:

	Three Months Ended				Six Months Ended
	September 30,				September 30,
(in thousands)	2012		2011		2012		2011
Net revenues from unaffiliated customers:
Office and Contact Center	$	133,119	$	136,395	$	267,152	$	267,394
Mobile	33,305		28,341		69,462		60,505
Gaming and Computer Audio	7,797		8,381		14,586		15,776
Clarity	5,059		3,831		9,445		8,873
Total net revenues	$	179,280	$	176,948	$	360,645	$	352,548

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"). Effective 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 the current year presentation. The following table presents Net revenues by geography for the three and six months ended September 30, 2012 and 2011:

	Three Months Ended				Six Months Ended
	September 30,				September 30,
(in thousands)	2012		2011		2012		2011
Net revenues from unaffiliated customers:
U.S.	$	107,513	$	101,196	$	211,591	$	201,487
Europe and Africa	38,951		42,383		80,527		84,523
Asia Pacific	19,839		21,206		43,418		41,464
Americas, excluding U.S.	12,977		12,163		25,109		25,074
Total international net revenues	71,767		75,752		149,054		151,061
Total net revenues	$	179,280	$	176,948	$	360,645	$	352,548

One customer accounted for 10% of Net revenues for the three months ended September 30, 2012. No customer accounted for 10% or more of Net revenues for the six months ended September 30, 2012, or for the three and six months ended September 30, 2011.

No customer accounted for 10% or more of Accounts receivable, net in the Condensed consolidated balance sheets at September 30, 2012 and March 31, 2012.