Segment Information

3 Months Ended

Jun. 25, 2011

Segment Information

Segment Information

10.  Segment Information

We determine our operating segments in accordance with FASB ASC Topic 280, "Segment Reporting."  Our Chief Executive Officer ("CEO") has been identified as the chief operating decision maker as defined by FASB ASC Topic 280. 

The Company operates and tracks its results in one reportable segment based on the aggregation of activity from its two product lines under ASC Topic 280. Our CEO receives and uses enterprise-wide financial information to assess financial performance and allocate resources, rather than detailed information at a product line level.  Additionally, our product lines have similar characteristics and customers.  They share operations support functions such as sales, public relations, supply chain management, various research and development and engineering support, in addition to the general and administrative functions of human resources, legal, finance and information technology.  Therefore, there is no complete, discrete financial information maintained for these product lines.

Revenue from our product lines are as follows (in thousands):

	Three Months Ended
	June 25,	June 26,
	2011	2010
Audio Products	$           71,119	$           53,988
Energy Products	21,123	27,927
	$           92,242	$           81,915