Company:  SPY INC. (XSPY)
Form Type:  10-Q
Filing Date:  8/7/2013 
CIK:  0000932372 
Address:  2070 LAS PALMAS DRIVE 
City, State, Zip:  CARLSBAD, California 92009 
Telephone:  (760) 804-8420 
Fiscal Year:  12/31 
Last Trade
Last Trade: 
$0.75  
Change: 
0.00 (0.00%)  
Trade Time: 
Oct 20  
Market Cap: 
$10.03M
Description of Business
We happily design, market and distribute premium sunglasses, goggles and prescription frame eyewear, as well as apparel and other accessories. In 1994, we began as a grassroots brand in Southern California with the goal of creating innovative and aesthetically progressive eyewear, and, in doing so, we believe we captured the imagination of the action sports market with authentic, distinctive, performance-driven products marketed and sold under the SPY� brand. Today, we believe the SPY� brand, symbolized by the distinct �cross� logo, is a well recognized eyewear brand in its segment of the action sports industry, with a reputation for high quality products, style and innovation, most notably showcased in its Happy LensTM technology. We were incorporated as Sports Colors, Inc. in California in August 1992, but had no operations until April 1994, when we changed our name to Spy Optic, Inc.
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  FORM 10-Q
    PART I. FINANCIAL INFORMATION
      ITEM 1. Financial Statments
        BALANCE SHEET
        CASH FLOW
        NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS
      ITEM 2. Management's Discussion and Analysis of Financial ...
    PART II - OTHER INFORMATION
      Item 1. Legal Proceedings
      Item 1A. Risk Factors
      Item 2. Unregistered Sales of Equity Securities and Use of ...
      Item 3. Defaults Upon Senior Securities
      Item 4. Mine Safety Disclosures
      Item 5. Other Information
      Item 6. Exhibits
    SIGNATURES
  EXHIBIT 31.1
    CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER
  EXHIBIT 31.2
    CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER
  EXHIBIT 32
    CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER AND PRINCIPAL ...
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