REVENUE AND MAJOR CUSTOMERS (Notes)

9 Months Ended

Dec. 31, 2012

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, computers and gaming consoles.  Major product categories include “Office and Contact Center” ("OCC") , 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 telephone products marketed for hearing impaired individuals. Revenues from products designed, sold and marketed for the unified communications market are considered to be a part of the office category and are included as part of the Company's OCC net revenues.

The following table presents net revenues by product group for the three and nine months ended December 31, 2012 and 2011:

	Three Months Ended				Nine Months Ended
	December 31,				December 31,
(in thousands)	2012		2011		2012		2011
Net revenues from unaffiliated customers:
Office and Contact Center	$	139,449	$	133,335	$	406,601	$	400,729
Mobile	44,138		36,024		113,600		96,529
Gaming and Computer Audio	9,024		9,209		23,610		24,985
Clarity	4,791		4,668		14,236		13,541
Total net revenues	$	197,402	$	183,236	$	558,047	$	535,784

For reporting purposes, revenue is attributed to each geographic region based on the location of the customer. Prior to the first quarter of fiscal year 2013, net revenues from the Middle East were included in Europe, Middle East and Africa ("EMEA"). Effective in the first quarter of fiscal year 2013, net revenues from the Middle East were included in Asia Pacific and prior period net revenues have been reclassified to conform to the current year presentation. The following table presents net revenues by geography for the three and nine months ended December 31, 2012 and 2011:

	Three Months Ended				Nine Months Ended
	December 31,				December 31,
(in thousands)	2012		2011		2012		2011
Net revenues from unaffiliated customers:
U.S.	$	111,847	$	99,070	$	323,438	$	300,557
Europe and Africa	51,095		49,825		131,622		134,349
Asia Pacific	20,637		20,399		64,055		61,863
Americas, excluding U.S.	13,823		13,942		38,932		39,015
Total international net revenues	85,555		84,166		234,609		235,227
Total net revenues	$	197,402	$	183,236	$	558,047	$	535,784

One customer accounted for 10% of Net revenues for the three months ended December 31, 2012. No customer accounted for 10% or more of net revenues for the nine months ended December 31, 2012 or for the three and nine months ended December 31, 2011.

No customer accounted for 10% or more of accounts receivable, net in the condensed consolidated balance sheets at December 31, 2012 and March 31, 2012.