Summary of Significant Accounting Policies (Tables)

12 Months Ended

Mar. 31, 2024

Schedule of Reclassification Adjustments

As a result of these changes, certain prior-period amounts for the fiscal years ending March 31, 2023 and 2022 have been reclassified to conform to the current period presentation as follows (in thousands):


	Year ended March 31, 2023
	As previously reported		Reclassifications			As adjusted
Gaming	$	1,211,485	$	76,828	(1)	$	1,288,313
Keyboards & Combos	836,432		—			836,432
Pointing Devices	728,357		—			728,357
Video Collaboration	887,517		(209,594)		(2) (3)	677,923
Webcams (3)	227,692		150,996		(3)	378,688
Tablet Accessories	254,374		—			254,374
Headsets	—		176,576		(2)	176,576
Other	7,081		191,074		(4) (5)	198,155
Mobile Speakers	111,649		(111,649)		(4)	—
Audio & Wearables	274,231		(274,231)		(1) (2) (5)	—
Total Sales	$	4,538,818	$	—		$	4,538,818


	Year ended March 31, 2022
	As previously reported		Reclassifications			As adjusted
Gaming	$	1,451,883	$	125,312	(1)	$	1,577,195
Keyboards & Combos	967,301		—			967,301
Pointing Devices	781,108		—			781,108
Video Collaboration	997,164		(329,594)		(2) (3)	667,570
Webcams (3)	403,651		272,465		(3)	676,116
Tablet Accessories	310,123		—			310,123
Headsets	—		208,318		(2)	208,318
Other	18,665		274,705		(4) (5)	293,370
Mobile Speakers	149,782		(149,782)		(4)	—
Audio & Wearables	401,424		(401,424)		(1) (2) (5)	—
Total Sales	$	5,481,101	$	—		$	5,481,101

(1) Reclassification of Blue Microphones from "Audio & Wearables" to the Gaming category.

(2) Reclassification of VC headsets and PC headsets to the new Headsets category from "Video Collaboration" and "Audio & Wearables," respectively.

(3) The Webcams category includes amounts previously reported as "PC Webcams" as well as amounts from VC webcams reclassified from "Video Collaboration."

(4) Reclassification of all amounts previously reported in "Mobile Speakers" to the Other category.

(5) Reclassification of PC speakers previously reported in "Audio & Wearables" to the Other category.

Schedules of Concentration of Risk

The Company had the following customers that individually comprised 10% or more of its gross sales:


	Years Ended March 31,
	2024		2023		2022
Customer A	13	%	13	%	15	%
Customer B	18	%	19	%	17	%
Customer C	14	%	15	%	14	%

The Company had the following customers that individually comprised 10% or more of its accounts receivable:


	March 31,
	2024		2023
Customer A	14	%	12	%
Customer B	20	%	21	%
Customer C	15	%	15	%