Operating Segments and Geographic Information

9 Months Ended

Sep. 30, 2013

Segment Reporting [Abstract]

Operating Segments and Geographic Information

 Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the Company’s management in deciding how to allocate resources and in assessing performance.  The Company designs, produces and distributes sunglasses, snow and motocross goggles, optical eyewear, and branded apparel and accessories for the action sports, snow sports and lifestyle markets.

 The Company markets its products in North America and internationally.  Revenue is attributed to the location to which the product is shipped.  Beginning on January 1, 2013, substantially all sales to international customers were made by SPY North America.  During and prior to 2012, substantially all sales to international customers were made by SPY Europe.  Identifiable assets are based on location of domicile:

	North America (U.S. and Canada)		International (Europe, Asia Pacific And Latin America)		Consolidated
	(Thousands)		(Thousands)		(Thousands)
	Three Months Ended September 30, 2013
Net sales	$	8,081	$	2,071	$	10,152
	Three Months Ended September 30, 2012
Net sales	$	8,261	$	1,625	$	9,886

	North America (U.S. and Canada)		International (Europe, Asia Pacific And Latin America)		Consolidated
	(Thousands)		(Thousands)		(Thousands)
	Nine Months Ended September 30, 2013
Net sales	$	25,404	$	3,750	$	29,154
	Nine Months Ended September 30, 2012
Net sales	$	24,488	$	3,009	$	27,497

	September 30, 2013		December  31, 2012
	(Thousands)
Tangible long-lived assets:
U.S. and Canada	$	437	$	446
Europe and Asia Pacific		-		-
Total	$	437	$	446