REVENUE AND MAJOR CUSTOMERS (Notes)

9 Months Ended

Dec. 31, 2011

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 PC and gaming headsets; and “Clarity”, which includes specialty telephone products marketed for hearing impaired individuals.

The following table presents net revenues by product group for the three and nine months ended December 31, 2011 and 2010:

	Three Months Ended				Nine Months Ended
	December 31,				December 31,
(in thousands)	2011		2010		2011		2010
Net revenues from unaffiliated customers:
Office and Contact Center	$	133,335	$	122,949	$	400,729	$	358,480
Mobile	36,024		43,208		96,529		109,446
Gaming and Computer Audio	9,209		10,544		24,985		28,048
Clarity	4,668		4,884		13,541		14,551
Total net revenues	$	183,236	$	181,585	$	535,784	$	510,525

The following table presents net revenues by geography for the three and nine months ended December 31, 2011 and 2010:

	Three Months Ended				Nine Months Ended
	December 31,				December 31,
(in thousands)	2011		2010		2011		2010
Net revenues from unaffiliated customers:
U.S.	$	99,070	$	104,299	$	300,557	$	304,391
Europe, Middle East and Africa	50,831		46,506		137,589		121,587
Asia Pacific	19,393		16,499		58,623		47,404
Americas, excluding U.S.	13,942		14,281		39,015		37,143
Total international net revenues	84,166		77,286		235,227		206,134
Total net revenues	$	183,236	$	181,585	$	535,784	$	510,525

No customer accounted for 10% or more of Net revenues for the three or nine months ended December 31, 2011 and 2010, nor did any one customer account for 10% or more of Accounts receivable, net in the Condensed consolidated balance sheets at December 31, 2011 and March 31, 2011.