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Concentration of Business | 12 Months Ended
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Mar. 31, 2021
Risks and Uncertainties [Abstract] |
Concentration of Business | Concentration of Business Regions and Customers. The Company sells its products to customers throughout the US and to foreign customers in various countries, with concentrations that were as follows:
| Three Months Ended September 30, |  | Six Months Ended September 30,
| 2021 |  | 2020 |  | 2021 |  | 2020
International net sales | $ | 207,267 |  |  | $ | 196,113 |  |  | $ | 375,886 |  |  | $ | 294,982 |
% of net sales | 28.7 | % |  | 31.5 | % |  | 30.6 | % |  | 32.5 | %
Net sales in foreign currencies | $ | 158,548 |  |  | $ | 156,671 |  |  | $ | 247,981 |  |  | $ | 212,354 |
% of net sales | 22.0 | % |  | 25.1 | % |  | 20.2 | % |  | 23.4 | %
Ten largest customers as % of net sales | 35.5 | % |  | 31.9 | % |  | 31.6 | % |  | 27.3 | %
For the three and six months ended September 30, 2021 and 2020, no single foreign country comprised 10.0% or more of the Company's total net sales. No single customer accounted for 10.0% or more of the Company's net sales during the three and six months ended September 30, 2021 and 2020. The Company sells its products to customers for trade accounts receivable and, as of September 30, 2021 and March 31, 2021, has one customer that was 12.5% and 12.8%, respectively, of trade accounts receivable, net. Management performs regular evaluations concerning the ability of the Company’s customers to satisfy their obligations to the Company and recognizes an allowance for doubtful accounts based on these evaluations. Suppliers. The Company's production is concentrated at a limited number of independent manufacturing factories, primarily in Asia. Sheepskin is the principal raw material for certain UGG brand products and most of the Company's sheepskin is purchased from two tanneries in China, which is sourced primarily from Australia and the United Kingdom (UK). The Company believes significant factors affecting the price of sheepskin include weather patterns, harvesting decisions, incidence of disease, the price of other commodities such as wool and leather, the demand for the Company's products and the products of its competitors, the use of substitute products or components, and global economic conditions. Long-Lived Assets. Long-lived assets, which consist of property and equipment, net, recorded in the condensed consolidated balance sheets, are as follows:
| September 30, 2021 |  | March 31, 2021
US | $ | 212,017 |  |  | $ | 194,833 |
Foreign* | 11,670 |  |  | 11,377 |
Total | $ | 223,687 |  |  | $ | 206,210 |
*No single foreign country’s property and equipment, net, represented 10.0% or more of the Company’s total property and equipment, net, as of September 30, 2021 and March 31, 2021.

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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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