REVENUE AND MAJOR CUSTOMERS (Notes)

6 Months Ended

Sep. 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 and six months ended September 30, 2013 and 2012:

	Three Months Ended				Six Months Ended
	September 30,				September 30,
(in thousands)	2013		2012		2013		2012
Net revenues from unaffiliated customers:
Office and Contact Center	$	139,945	$	133,119	$	291,128	$	267,152
Mobile	42,685		33,305		84,309		69,462
Gaming and Computer Audio	8,156		7,797		14,607		14,586
Clarity	3,194		5,059		6,754		9,445
Total net revenues	$	193,980	$	179,280	$	396,798	$	360,645

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 and six months ended September 30, 2013 and 2012. The following table presents net revenues by geography:

	Three Months Ended				Six Months Ended
	September 30,				September 30, 2013
(in thousands)	2013		2012		2013		2012
Net revenues from unaffiliated customers:
U.S.	$	115,795	$	107,513	$	237,113	$	211,591
Europe and Africa	43,094		38,951		87,479		80,527
Asia Pacific	23,280		19,839		47,160		43,418
Americas, excluding U.S.	11,811		12,977		25,046		25,109
Total international net revenues	78,185		71,767		159,685		149,054
Total net revenues	$	193,980	$	179,280	$	396,798	$	360,645

One customer, Ingram Micro, accounted for 10.1% and 10.3%, respectively of net revenues for the three and six months ended September 30, 2013. This customer also 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.

Ingram Micro also accounted for 11.7% and 10.3% of net accounts receivable in the condensed consolidated balance sheets at September 30, 2013 and March 31, 2013, respectively.