Company:  SPY INC. (XSPY)
Form Type:  10-K
Filing Date:  3/20/2014 
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: 
$1.00  
Change: 
0.00 (0.00%)  
Trade Time: 
Sep 08  
Market Cap: 
$13.38M
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-K
    PART I
      ITEM 1. BUSINESS
      ITEM 1A. RISK FACTORS
      ITEM 1B. UNRESOLVED STAFF COMMENTS
      ITEM 2. PROPERTIES
      ITEM 3. LEGAL PROCEEDINGS
      ITEM 4. MINE SAFETY DISCLOSURES
    PART II
      ITEM 5. MARKET FOR REGISTRANT'S COMMON EQUITY, RELATED ...
      ITEM 7. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL ...
        Results of Operations
        Liquidity and Capital Resources
      ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA
        Report of Independent Registered Public Accounting Firm
        BALANCE SHEET
        STOCKHOLDERS EQUITY
        CASH FLOW
        NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
    VALUATION AND QUALIFYING ACCOUNTS
    PART II
      ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ...
      ITEM 9A. CONTROLS AND PROCEDURES
      ITEM 9B. OTHER INFORMATION
    PART III
      ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE
      ITEM 11. EXECUTIVE COMPENSATION
      ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND ...
      ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, ...
      ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES
    PART IV
      ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES
    SIGNATURES
  EXHIBIT 21.1
  EXHIBIT 23.1
    CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
  EXHIBIT 31.1
    CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER
  EXHIBIT 31.2
    CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER
  EXHIBIT 32.1
    CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER AND PRINCIPAL ...
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