REVENUE AND MAJOR CUSTOMERS

9 Months Ended

Dec. 31, 2013

REVENUE AND MAJOR CUSTOMERS [Abstract]

REVENUE AND MAJOR CUSTOMERS

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 nine months ended December 31, 2013 and 2012:

	Three Months Ended				Nine Months Ended
	December 31,				December 31,
(in thousands)	2013		2012		2013		2012
Net revenues from unaffiliated customers:
Office and Contact Center	$	146,636	$	139,449	$	437,764	$	406,601
Mobile	52,804		44,138		137,113		113,600
Gaming and Computer Audio	9,360		9,024		23,967		23,610
Clarity	3,939		4,791		10,693		14,236
Total net revenues	$	212,739	$	197,402	$	609,537	$	558,047

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 nine months ended December 31, 2013 and 2012. The following table presents net revenues by geography:

	Three Months Ended				Nine Months Ended
	December 31,				December 31, 2013
(in thousands)	2013		2012		2013		2012
Net revenues from unaffiliated customers:
U.S.	$	113,042	$	111,847	$	350,155	$	323,438
Europe and Africa	58,997		51,095		146,476		131,622
Asia Pacific	25,917		20,637		73,077		64,055
Americas, excluding U.S.	14,783		13,823		39,829		38,932
Total international net revenues	99,697		85,555		259,382		234,609
Total net revenues	$	212,739	$	197,402	$	609,537	$	558,047

No customer accounted for more than 10% of net revenues for the three and nine months ended December 31, 2013. One customer, Ingram Micro, 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.

Ingram Micro also accounted for 10.5% and 10.3% of net accounts receivable at December 31, 2013 and March 31, 2013, respectively.