Supplemental Financial Information Q1 Fiscal Year 2024 slide image

Supplemental Financial Information Q1 Fiscal Year 2024

Change in Presentation of Sales by Product Category During the first quarter of fiscal year 2024, the Company changed its presentation of Sales by Product Category to provide a simpler and clearer view of the Company's business. The change in presentation did not have an impact on previously reported total sales. These changes included reclassifications of sales between certain product categories resulting in the following: The Webcams category (previously PC Webcams) now includes PC webcams and VC webcams; -Headsets is a new category which includes PC headsets and VC headsets; The Mobile Speakers category is no longer a separate category as sales have been reclassified into the Other category; - The Audio & Wearables category is no longer a separate category as sales have been reclassified into other categories as discussed below. As a result of these changes, certain prior-period amounts have been reclassified to conform to the current period presentation. The following table presents the sales by product category under the new presentation and the previous presentation for the three months ended June 30, 2023 (in thousands): Gaming Keyboards & Combos Pointing Devices Video Collaboration Webcams (2) Tablet Accessories Headsets Other Mobile Speakers Audio & Wearables Total Net Sales Previous presentation 250,351 180,855 174,454 179,413 46,541 70,336 1,422 14,777 56,350 974,499 Reclassifications 16,078 (1) (40,067) (2) (3) 28,659 (3) 36,850 (2) 29,607 (4) (5) (14,777) (4) (56,350) (1) (2) (5) New presentation 266,429 180,855 174,454 139,346 75,200 70,336 36,850 31,029 974,499 (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 Web ms category includes amounts previously reported "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. 2
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