REVENUE AND MAJOR CUSTOMERS (Notes)

3 Months Ended

Jun. 30, 2013

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 products marketed for hearing impaired individuals.

The following table presents net revenues by product group for the three months ended June 30, 2013 and 2012:

	Three Months Ended
	June 30,
(in thousands)	2013		2012
Net revenues from unaffiliated customers:
Office and Contact Center	$	151,183	$	134,033
Mobile	41,624		36,157
Gaming and Computer Audio	6,451		6,789
Clarity	3,560		4,386
Total net revenues	$	202,818	$	181,365

For reporting purposes, revenue is attributed to each geographic region based on the location of the customer. Other than the U.S., no country accounted for 10% or more of the Company's net revenues for the three months ended June 30, 2013 and 2012. The following table presents net revenues by geography:

	Three Months Ended
	June 30,
(in thousands)	2013		2012
Net revenues from unaffiliated customers:
U.S.	$	121,318	$	104,078
Europe and Africa	44,385		41,576
Asia Pacific	23,880		23,579
Americas, excluding U.S.	13,235		12,132
Total international net revenues	81,500		77,287
Total net revenues	$	202,818	$	181,365

One customer accounted for 10.5% of net revenues for the three months ended June 30, 2013 and no customer accounted for 10% or more of net revenues for the three months ended June 30, 2012.

One customer accounted for 12.3% and 10.3% of accounts receivable, net in the condensed consolidated balance sheets at June 30, 2013 and March 31, 2013, respectively.