Operating Segments and Geographic Information

9 Months Ended

Sep. 30, 2014

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, prescription frames, along with 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, 2014 — Net sales	$	9,065	$	1,912	$	10,977
Three Months Ended September 30, 2013 — Net sales	$	8,081	$	2,071	$	10,152
Nine Months Ended September 30, 2014 — Net sales	$	24,073	$	4,280	$	28,353
Nine Months Ended September 30, 2013 — Net sales	$	25,404	$	3,750	$	29,154

	September 30, 2014		December 31, 2013
	(Thousands)
Tangible long-lived assets:
U.S. and Canada	$	422	$	438
Europe and Asia Pacific		—		—
Total	$	422	$	438