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Concentration of Business | 9 Months Ended
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Dec. 31, 2018
Risks and Uncertainties [Abstract] |
Concentration of Business | Concentration of Business Regions and Customers The Company sells its products throughout the US and to foreign customers, with concentrations as follows:
| Three Months Ended December 31, |  | Nine Months Ended December 31,
| 2018 |  | 2017 |  | 2018 |  | 2017
International Net Sales | $ | 300,785 |  |  | $ | 308,828 |  |  | $ | 599,992 |  |  | $ | 577,615 |
% of Net Sales | 34.4 | % |  | 38.1 | % |  | 36.9 | % |  | 38.4 | %
Net Sales in Foreign Currencies | $ | 262,768 |  |  | $ | 282,119 |  |  | $ | 489,781 |  |  | $ | 491,547 |
% of Net Sales | 30.1 | % |  | 34.8 | % |  | 30.1 | % |  | 32.7 | %
For the three and nine months ended December 31, 2018 and 2017, no single foreign country comprised 10.0% or more of the Company's total net sales. The Company's five largest customers accounted for approximately 26.2% and 25.4% of worldwide sales for the three and nine months ended December 31, 2018, respectively, compared to 25.5% and 26.1% for the three and nine months ended December 31, 2017, respectively. One customer comprised 10.0% or more of the Company's net sales during the three months ended December 31, 2018, compared to no single customer during the three months ended December 31, 2017. No single customer comprised 10.0% or more of the Company's net sales during the nine months ended December 31, 2018 and 2017. At December 31, 2018, one customer comprised 17.8% of the Company's net trade accounts receivable compared to two customers that made up 21.6% of the Company's net trade accounts receivable at March 31, 2018. Management performs regular evaluations concerning the ability of the Company's customers to satisfy their obligations to the Company and records an allowance for doubtful accounts based on these evaluations. Suppliers The Company's production is concentrated at a limited number of independent manufacturing factories in Asia. Sheepskin is the principal raw material for certain UGG brand products and the majority of sheepskin is purchased from two tanneries in China and is sourced primarily from Australia and the United Kingdom (UK). Beginning in 2013, in an effort to partially reduce its dependency on sheepskin, the Company began using a proprietary raw material, UGGpure, which is a wool woven into a durable backing, in some of its UGG brand products. The Company currently purchases UGGpure from two suppliers. The other production materials used by the Company are sourced primarily from Asia. The Company's operations are subject to the customary risks of doing business abroad, including, but not limited to, foreign currency exchange rate fluctuations, customs duties and related fees, various import controls and other nontariff barriers, restrictions on the transfer of funds, labor unrest and strikes, and, in certain parts of the world, political instability. The supply of sheepskin can be adversely impacted by weather conditions, disease, and harvesting decisions that are completely outside of the Company's control. Furthermore, the price of sheepskin is impacted by numerous other factors, including demand for the Company's products, demand for sheepskin by competitors, changes in consumer preferences and changes in discretionary spending. Long-Lived Assets Long-lived assets, which consist of net property and equipment, was as follows:
| December 31, 2018 |  | March 31, 2018
US | $ | 198,714 |  |  | $ | 203,956 |
All other countries* | 16,846 |  |  | 16,206 |
Total | $ | 215,560 |  |  | $ | 220,162 |
*No single foreign country's net property and equipment comprised 10.0% or more of the Company's total net property and equipment as of December 31, 2018 and March 31, 2018.

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- Definition The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -URI http://asc.fasb.org/topic&trid=2134479 + Details
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- References No definition available. + Details
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