Segment Reporting

3 Months Ended

Jun. 30, 2014

Segment Reporting [Abstract]

Segment Reporting

11. Segment Reporting

The Company's business is organized, operated and assessed in two geographic segments: U.S. and International.

The Company attributes sales to non-U.S. countries on the basis of sales billed by each of its foreign subsidiaries to its customers. Additionally, the Company attributes sales to non-U.S. countries if the product is shipped from Asia or one of its leased warehouses in the U.S. to a distributor in a foreign country. The Company charges all of its indirect operating expenses and general corporate overhead to the U.S. segment and does not allocate any of these expenses to the International segment.

The primary business of the two operating segments is as follows:

· The U.S. segment is responsible for the development, design, sales and marketing of multimedia learning platforms, related content and learning toys, which are sold primarily through retailers, distributors, and directly to consumers via the leapfrog.com online store and the LeapFrog App Center ("App Center") in the U.S. The App Center includes both content developed by the Company and content from third parties that the Company curates and distributes.

· The International segment is responsible for the localization, sales and marketing of multimedia learning platforms, related content and learning toys, originally developed for the U.S. This segment markets and sells the Company's products to national and regional mass-market and specialty retailers and other outlets through the Company's offices outside of the U.S., through distributors in various international markets, and directly to consumers via online stores and the App Center.

The table below shows certain information by segment for the three months ended June 30, 2014 and 2013:

	Three Months Ended June 30,
	2014			2013
Net sales:
United States	$	30,708		$	58,358
International		16,269			24,628
Totals	$	46,977		$	82,986
Income (loss) from operations:
United States	$	(25,291	)	$	(9,427	)
International		(414	)		5,302
Totals	$	(25,705	)	$	(4,125	)

For the three months ended June 30, 2014 and 2013, the U.S. and the United Kingdom individually accounted for more than 10% of the Company's consolidated net sales.