Turtle Beach (TBCH) 10-Q 13 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014	8-May-14
Document And Entity Information	'	'
Entity Registrant Name	'Parametric Sound Corp	'
Entity Central Index Key	'0001493761	'
Document Type	'10-Q	'
Document Period End Date	31-Mar-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	37,843,247
Document Fiscal Period Focus	'Q1	'
Document Fiscal Year Focus	'2014	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (unaudited) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
CURRENT ASSETS:	'	'
Cash and cash equivalents	$5,552	$6,509
Accounts receivable	28,904	48,542
Inventories	41,584	49,643
Deferred tax assets	9,745	2,214
Prepaid expenses and other current assets	4,131	3,561
Prepaid income taxes	2,925	2,925
Total Current Assets	92,841	113,394
Property and equipment, net	6,229	7,369
Deferred financing costs, net	449	1,575
Deferred tax assets, long-term portion	6,322	827
Intangible assets, net	40,210	3,972
Goodwill	80,868	0
Other assets	119	170
TOTAL ASSETS	227,038	127,307
CURRENT LIABILITIES:	'	'
Revolving credit facilities	34,490	39,736
Term loan, current portion	0	14,500
Subordinated notes	17,737	0
Accounts payable	28,833	44,136
Accrued liabilities	10,341	8,615
Due to shareholders, current portion	3,125	3,125
Capital lease obligation, current portion	38	0
Other current liabilities	288	1,097
Total Current Liabilities	94,852	111,209
Series B redeemable preferred stock	13,983	13,713
Income tax payable, long-term portion	1,986	1,986
Capital lease obligation, long-term portion	75	0
Deferred tax liabilities	14,325	850
Subordinated note	0	10,342
TOTAL LIABILITIES	125,221	138,100
Commitments and Contingencies	'	'
Series A convertible stock, $0.01 par value - 50,000,000 shares authorized; 48,689,555 shares issued and outstanding as of December 31, 2013	0	24,345
STOCKHOLDERS' EQUITY (DEFICIT)	'	'
Common stock, $0.001 par value - 50,000,000 shares authorized; 37,651,247 shares issued and outstanding as of March 31, 2014 and 12,700,460 shares issued and outstanding as of December 31, 2013	38	13
Additional paid-in capital	85,678	-54,031
Retained earnings	15,868	18,775
Accumulated other comprehensive income	233	105
TOTAL STOCKHOLDERS' EQUITY (DEFICIT)	101,817	-35,138
TOTAL LIABILITIES, CONVERTIBLE PREFERRED STOCK AND STOCKHOLDERS' EQUITY (DEFICIT)	$227,038	$127,307

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (unaudited) (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
STOCKHOLDERS' EQUITY (DEFICIT)	'	'
Preferred stock par value	$0	$0.01
Preferred stock shares authorized	0	50,000,000
Preferred stock shares issued	0	48,689,555
Preferred stock shares outstanding	0	48,689,555
Common stock par value	$0.00	$0.00
Common stock shares authorized	50,000,000	50,000,000
Common stock shares issued	37,651,247	12,700,426
Common stock shares outstanding	37,651,247	12,700,426

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (unaudited) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Income Statement [Abstract]	'	'
Net Revenue	$38,288	$29,533
Cost of Revenue	26,012	20,908
Gross Profit	12,276	8,625
Operating expenses:	'	'
Selling and marketing	7,000	5,706
Research and development	1,998	887
General and administrative	3,573	2,370
Business transaction costs	4,228	0
Total operating expenses	16,799	8,963
Operating loss	-4,523	-338
Other (income) expense, net:	'	'
Interest expense	4,240	1,314
Other (income) expense, net	-25	389
Total other expense, net	4,215	1,703
Loss before (benefit) provision for income taxes	-8,738	-2,041
(Benefit) provision for income taxes	-5,832	263
Net loss	($2,906)	($2,304)
Net loss per share:	'	'
Basic (in dollars per share)	($0.09)	($0.18)
Diluted (in dollars per share)	($0.09)	($0.18)
Weighted-average shares used to compute net loss per share:	'	'
Basic (in shares)	33,715	12,700
Diluted (in shares)	33,715	12,700

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Cash Flows (unaudited) (USD $)	3 Months Ended		12 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES	'	'	'
Net loss	($2,906)	($2,304)	'
Adjustments to reconcile net loss to net cash provided by operating activities:	'	'	'
Depreciation and amortization of property and equipment	1,814	936	'
Amortization of intangible assets	237	231	'
Amortization of debt financing costs	2,545	199	199
Stock-based compensation	1,049	708	'
Accrued interest on Series B redeemable preferred stock	270	243	'
Paid in kind interest	396	0	'
Deferred income taxes	-6,331	-91	'
Reversal of sales returns reserve	1,265	1,482	'
Reversal of doubtful accounts	-151	0	'
Provision for obsolete inventory	381	0	'
Changes in operating assets and liabilities:	'	'	'
Accounts receivable	18,618	45,190	'
Inventories	8,360	1,924	'
Accounts payable	-15,845	-16,491	'
Accrued liabilities	81	-112	'
Prepaid expenses and other current assets	-646	1,142	'
Income taxes payable	188	-8,106	'
Other liabilities	-423	0	'
Net cash provided by operating activities	8,902	24,951	'
CASH FLOWS FROM INVESTING ACTIVITIES	'	'	'
Purchase of property and equipment	-468	-254	'
Cash acquired in business combination	4,093	0	'
Net cash provided by (used in) investing activities	3,625	-254	'
CASH FLOWS FROM FINANCING ACTIVITIES	'	'	'
Borrowings on revolving credit facilities	44,490	9,000	'
Repayment of revolving credit facilities	-49,736	-33,000	'
Repayment of capital leases	-6	0	'
Repayment of term loan	-14,500	-3,750	'
Proceeds from exercise of stock options and warrants	559	0	'
Debt financing costs	-1,419	0	'
Proceeds from issuance of subordinated notes	7,000	0	'
Net cash used in financing activities	-13,612	-27,750	'
Effect of exchange rate changes on cash and cash equivalents	128	0	'
Net decrease in cash and cash equivalents	-957	-3,053	'
Cash and cash equivalents, beginning of period	6,509	5,219	5,219
Cash and cash equivalents, end of period	5,552	2,166	6,509
SUPPLEMENTAL DISCLOSURE OF INFORMATION	'	'	'
Cash paid for interest	563	725	'
Cash paid for income taxes	14	7,535	'
Value of shares issued to acquire Parametric	$113,782	'	$0

Organization_and_Description_o

Organization and Description of Business	3 Months Ended
	Mar. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Organization and Description of Business	'
	ORGANIZATION AND DESCRIPTION OF BUSINESS
	On January 15, 2014 (the “Closing Date”), VTB Holdings, Inc., which operated the Turtle Beach business, ("VTBH", or "Turtle Beach") and Parametric Sound Corporation ("Parametric") completed the merger (the “Merger”) of Paris Acquisition Corporation ("Merger Sub") with and into VTBH in accordance with the terms and conditions of the Merger Agreement dated August 5, 2013, by and among Parametric, Merger Sub and VTBH (the "Merger Agreement"). As a result of the Merger, VTBH, the accounting acquirer, and the surviving entity in the Merger, became a wholly-owned subsidiary of Parametric, a publicly-traded company, currently listed on NASDAQ under HEAR. Since VTBH is considered the accounting acquirer, the December 31, 2013 Balance Sheet and the comparative information for the quarter ended March 31, 2013 contain the results of VTBH only. The results of operations as of, and for the quarter ended March 31, 2014 contain the results of VTBH and Parametric from the January 15, 2014 acquisition date forward.
	VTBH was incorporated in the state of Delaware in 2010 and is headquartered in Valhalla, New York, with additional administrative and research and development offices in San Diego and San Jose, California. In January 2011, a reorganization of the business was effected whereby VTBH became the parent holding company of the historical business of Voyetra Turtle Beach, Inc. (“VTB”). Subsequent to the reorganization, VTB was a wholly-owned subsidiary of VTBH.
	VTB was incorporated in the state of Delaware in 1975 and is headquartered in Valhalla, New York with warehouse distribution centers in New York, New Jersey, Texas and California. In October 2012, VTB acquired Lygo International Limited (“Lygo”), a private limited company organized under the laws of England and Wales, which was subsequently renamed Turtle Beach Europe Limited ("TB Europe").
	Parametric was incorporated in the state of Nevada in 2010 as a new wholly-owned subsidiary of LRAD Corporation and after a spin off, became a stand-alone independent public company later that year. Parametric has an administrative office and a manufacturing facility located in Poway, California.
	In connection with the Merger, Parametric issued to the former holders of VTBH common stock and Series A Preferred Stock an aggregate of 30,227,100 shares of Parametric Common Stock, par value $0.001 per share (“Parametric Common Stock”). The number of shares of Parametric Common Stock issued was computed in accordance with a formula specified in the Merger Agreement using an exchange ratio of 0.35997 shares of Parametric Common Stock for every one share of VTBH common stock or Series A Preferred Stock. Accordingly, all historical equity of the Company is presented as if subsequent to this conversion. In addition, in accordance with the terms of the Merger Agreement, all outstanding options to purchase shares of VTBH common stock were converted into options to purchase shares of Parametric Common Stock that were assumed by Parametric. These newly issued shares of Parametric Common Stock, together with the converted options, represented approximately 80% of the total issued and outstanding shares of Parametric Common Stock, on a fully-diluted basis, as of the Closing Date.
	As a result of the 0.35997 exchange ratio pursuant to the Merger, shares of VTBH common stock, Series A preferred stock, historical VTBH share amounts, stock option shares and weighted average share amounts been presented, as if converted from the earliest period forward. Accordingly, the 35,282,286 shares of VTBH Common Stock presented on its previously filed Balance Sheet as of December 31, 2013, are presented herein as 12,700,460 shares. On January 15, 2014, upon the close of the Merger, VTBH's Series A Preferred Stock was converted into 17,526,640 shares of Parametric Common stock, which when added to the outstanding 12,700,460 shares of VTBH Common Stock then outstanding, comprised the 30,227,100 shares of Parametric Stock issued to former holders discussed above. These shares were combined with 7,274,622 outstanding pre-Merger Parametric shares, to arrive at a total of 37,501,722 shares issued and outstanding as of the Merger.
	For accounting purposes, the Merger was treated as a “reverse acquisition” and VTBH was considered the accounting acquirer. Accordingly, VTBH’s historical results of operations will replace Parametric’s historical results of operations for all periods prior to the Merger, and for all periods following the Merger, the results of operations of both companies will be included in Parametric’s financial statements.
	Description of the Business
	Parametric is a premier audio innovation company with deep expertise and relevant experience in developing, commercializing and marketing audio technologies across a range of large addressable markets under the Turtle Beach and HyperSound brands. Turtle Beach is the worldwide leading provider of feature-rich headset solutions for use across multiple platforms, including video game and entertainment consoles, handheld consoles, personal computers, or PCs, Macintosh computers, or Macs, tablets and mobile devices. HyperSound is a novel patent protected sound delivery technology that delivers immersive, directional audio which offers unique benefits in a variety of commercial and consumer audio applications, and is capable of increasing the ability of persons with hearing impairments to perceive and comprehend audio.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
Summary of Significant Accounting Policies	'
	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of Presentation
	The accompanying consolidated financial statements have been prepared pursuant to the rules of the Securities and Exchange Commission ("SEC"). Certain information and footnote disclosures, normally included in annual financial statements prepared in accordance with U.S. generally accepted accounting principles ("GAAP"), have been condensed or omitted pursuant to those rules and regulations. We believe disclosures made are adequate to make the information presented not misleading. In the opinion of management, all adjustments, consisting only of normal recurring adjustments necessary to fairly state the financial position, results of operations and cash flows with respect to the interim consolidated financial statements have been included. The results of operations for the interim periods are not necessarily indicative of the results of operations for the entire fiscal year. All intercompany accounts and transactions have been eliminated in consolidation. Reference is made to the 2013 annual financial statements ("Annual Report") included in our Prospectus Supplement filed with the SEC on April 24, 2014 that contains information useful to understanding the Company's businesses and financial statement presentations. The Condensed Consolidated Balance Sheet as of December 31, 2013 was derived from the Company's most recent audited financial statements, but does not include all disclosures required by GAAP for a year end balance sheet. Our significant accounting policies and practices are presented as Notes 1 and 2 to the Consolidated Financial Statements included in the Annual Report.
	For 2013, VTBH recorded its results on a four-four-five week basis such that its fiscal quarters ended on the last Saturday of each calendar quarter. For the fourth quarter of each year, VTBH used December 31 as both its fiscal and calendar quarter ending date. For 2014, Parametric changed to recording results on a calendar month and quarterly basis. This change is not expected to have a material impact on Parametric's 2014 financial results or their comparability with prior year periods.
	Recent Accounting Pronouncements
	In February 2013, the FASB issued an update to the authoritative guidance related to the release of cumulative translation adjustments into net income (loss) when a parent either sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a foreign entity. This update will be effective for fiscal years beginning after December 15, 2013. The adoption of this guidance is not expected to have a significant impact on Parametric’s consolidated financial position or results of operations.

Fair_Value_Measurement

Fair Value Measurement	3 Months Ended
	Mar. 31, 2014
Fair Value Disclosures [Abstract]	'
Fair Value Measurement	'
	3. FAIR VALUE MEASUREMENT
	Financial instruments consist of cash and cash equivalents, accounts receivable, accounts payable, derivative instruments, revolving lines of credit and long-term debt. Cash equivalents are stated at amortized cost, which approximated fair value as of the consolidated balance sheet dates, due to the short period of time to maturity. Cash, accounts receivable and accounts payable are stated at their carrying value, which approximates fair value due to the short time to the expected receipt or payment. The revolving credit facilities and long-term debt and subordinated notes are stated at the carrying value as the stated interest rate approximates market rates currently available to the Company. As of March 31, 2014 and December 31, 2013, the Company has not elected the fair value option for any financial assets and liabilities for which such an election would have been permitted.
	Assets and liabilities recorded at fair value on a recurring basis in the consolidated balance sheets are categorized based upon the level of judgment associated with the inputs used to measure their fair values. Fair value is defined as the exchange price that would be received for an asset or an exit price that would be paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs.
	The authoritative guidance on fair value measurements establishes a three-tier fair value hierarchy for disclosure of fair value measurements as follows:
	Level I - Inputs are unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date;
	Level II - Inputs are observable, unadjusted quoted prices in active markets for similar assets or liabilities, unadjusted quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities; and
	Level III - Unobservable inputs that are supported by little or no market data for the related assets or liabilities. The categorization of a financial instrument within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Financial instruments consist of Level I and Level II assets and liabilities. Level I assets include highly liquid money market funds that are included in cash and cash equivalents. Level II liabilities include derivative instruments. The Company does not have any Level III assets or liabilities.
	The following table sets forth the fair value of financial assets and liabilities by level within the fair value hierarchy:
		As of March 31, 2014
		Level I		Level II			Level III		Total
		(in thousands)
	Financial Assets and Liabilities:
	Cash and cash equivalents - money market funds	$	19	$	—		$	—	$	19
	Total financial assets	$	19	$	—		$	—	$	19
	Other current liabilities - derivative liabilities	$	—	$	(29	)	$	—	$	(29	)
	Total financial liabilities	$	—	$	(29	)	$	—	$	(29	)
		As of December 31, 2013
		Level I		Level II			Level III		Total
		(in thousands)
	Financial Assets and Liabilities:
	Cash and cash equivalents - money market funds	$	19	$	—		$	—	$	19
	Total financial assets	$	19	$	—		$	—	$	19
	Other current liabilities - derivative liabilities	$	—	$	(392	)	$	—	$	(392	)
	Total financial liabilities	$	—	$	(392	)	$	—	$	(392	)

Concentrations_of_Revenue_and_

Concentrations of Revenue and Accounts Receivable	3 Months Ended
	Mar. 31, 2014
Risks and Uncertainties [Abstract]	'
Concentrations of Revenue and Accounts Receivable	'
	. CONCENTRATIONS OF REVENUE AND ACCOUNTS RECEIVABLE
	Significant customers are those which represent 10% or more of the gross revenues for each period presented or gross accounts receivable balance at each balance sheet date. For each significant customer, revenue as a percentage of total revenues and accounts receivable as a percentage of gross accounts receivable are as follows:
		Percentage of Revenues
	Customers	31-Mar-14		31-Mar-13
	Customer A	22	%	10	%
	Customer B	15	%	23	%
	Customer C	11	%	16	%
		Percentage of Accounts Receivable
	Customers	31-Mar-14		31-Dec-13
	Customer A	28	%	24	%
	Customer B	18	%	20	%

Condensed_Consolidated_Balance2

Condensed Consolidated Balance Sheet Components	3 Months Ended
	Mar. 31, 2014
Condensed Consolidated Balance Sheet Components [Abstract]	'
Condensed Consolidated Balance Sheet Components	'
	CONDENSED CONSOLIDATED BALANCE SHEET COMPONENTS
	Inventories, net
	Inventories, net consist of the following:
		As of			As of
		31-Mar-14			31-Dec-13
		(in thousands)
	Raw materials	$	2,867		$	5,499
	Finished goods	38,717			44,144
	Total inventories, net	$	41,584		$	49,643
	Allowance for Sales Returns
	The sales return reserves, which is classified as a reduction of accounts receivable, consist of the following activity:
		As of			As of
		31-Mar-14			31-Dec-13
		(in thousands)
	Sales return reserves, beginning balance	$	6,266		$	7,748
	Reserve accrual	1,236			20,146
	Recoveries and deductions, net	(2,501		)	(21,628		)
	Sales return reserves, ending balance	$	5,001		$	6,266
	Property and Equipment, net
	Property and equipment, net consists of the following:
		As of			As of
		31-Mar-14			31-Dec-13
		(in thousands)
	Machinery and equipment	$	551		$	249
	Software and software development	674			581
	Furniture and fixtures	264			144
	Tooling	1,909			1,756
	Leasehold improvements	86			59
	Demonstration units and convention booths	10,098			10,014
	Total property and equipment, gross	13,582			12,803
	Less: accumulated depreciation and amortization	(7,353		)	(5,434		)
	Total property and equipment, net	$	6,229		$	7,369
	Accrued Liabilities
	Accrued liabilities consist of the following:
		As of			As of
		31-Mar-14			31-Dec-13
		(in thousands)
	Accrued Expenses	$	5,619		$	5,295
	Accrued compensation expenses	2,387			2,089
	Other	2,335			1,231
	Total accrued liabilities	$	10,341		$	8,615
	Warranty Accruals
	The warranty accruals are included in accrued liabilities on the consolidated balance sheets and consist of the following:
		As of			As of
		31-Mar-14			31-Dec-13
		(in thousands)
	Warranty - beginning of period	$	139		$	165
	Warranty costs accrued	154			614
	Warranty claims	(161		)	(640		)
	Warranty - end of period	$	132		$	139

Business_Combination

Business Combination	3 Months Ended
	Mar. 31, 2014
Business Combinations [Abstract]	'
Business Combination	'
	BUSINESS COMBINATION
	On January 15, 2014, VTBH completed the merger with and into Parametric in an all-stock, tax-free reorganization pursuant to the Merger Agreement. Subsequent to the Merger, Parametric under the leadership of the VTBH management team and Parametric's board of directors is comprised of two former directors from Parametric and five directors selected by the former stockholders of VTBH.
	Parametric issued to the former holders of VTBH common stock and Series A Preferred Stock an aggregate of 30,227,100 shares of Parametric Common Stock. The number of shares of Parametric Common Stock issued was computed in accordance with the formula specified in the Merger Agreement using an exchange ratio of 0.35997. Accordingly, all historical equity of Parametric is presented as if subsequent to this conversion. In addition, in accordance with the terms of the Merger Agreement, all then outstanding options to purchase shares of VTBH Common Stock were converted into options to purchase 3,960,783 shares of Parametric Common Stock that were assumed by Parametric. These newly issued shares of Parametric Common Stock, together with the converted options, represented approximately 80% of the total issued and outstanding shares of Parametric Common Stock, on a fully-diluted basis as of the Closing Date.
	The Merger was accounted for as a reverse acquisition pursuant to which VTBH was considered the acquiring entity for accounting purposes. As such, VTBH’s historical results of operations replace Parametric’s historical results of operations for all periods prior to the Merger.
	Parametric, the accounting acquiree, was a publicly-traded audio technology company focused on developing new directed audio products for commercial, consumer and health care markets. VTBH entered into the Merger to acquire and commercialize Parametric’s technology and gain access to capital market opportunities as a public company.
	Transaction Costs
	Subsequent to March 2013, Parametric began to incur costs related to the merger which were expensed in the periods in which they were incurred as business transaction costs on Parametric's Condensed Consolidated Statements of Operations. Business transaction costs expensed during the quarter ended March 31, 2014, include:
		(in thousands)
	Legal fees	$	785
	Accounting fees	84
	Advisory fees	2,704
	Termination and severance	450
	Other	205
	Total Transaction Costs	$	4,228
	Merger fees include success based fees payable to investment bankers for both merger parties.
	Purchase Consideration and Net Assets Acquired
	The fair value of Parametric Common Stock used in determining the purchase price was $14.30 per share, the closing price on January 15, 2014. The fair value of outstanding stock options of Parametric included in the purchase consideration was determined by the calculating the cumulative vesting attributable to Parametric employees for periods prior to the Merger, using the Black-Scholes option pricing model. Assumptions used in Black-Scholes calculations during such periods included: volatility ranging from 87% to 90%; risk-free interest rates ranging between 0.47% and 0.92%; forfeiture rates ranging from 1.1% to 4.1 %; and expected lives ranging from 3.28 to 4.61 years.
	The purchase price is as follows:
		(in thousands)
	Fair Value of Parametric shares outstanding	$	104,027
	Fair Value of Parametric stock options	9,755
	Purchase Price	$	113,782
	The following presents the preliminary allocation of the purchase consideration to the assets acquired and liabilities assumed on January 15, 2014:
		(in thousands)
	Cash and cash equivalents	$	4,093
	Accounts receivable	95
	Deferred tax asset	6,696
	Other current assets	740
	Property and equipment	206
	Intangible assets:
	In-process research and development (IPR&D)	27,100
	Developed technology	8,880
	Customer relationships	270
	Trade name	170
	Goodwill	80,868
	Accounts payable and accrued liabilities	(1,741		)
	Capital lease obligation	(120		)
	Deferred tax liabilities	(13,475		)
	Total Net Assets Acquired	$	113,782
	Any changes in the estimated fair values of the net assets recorded for this business combination upon the finalization of more detailed analyses of the facts and circumstances that existed at the date of the transaction will change the allocation of the purchase price. Any subsequent changes to the purchase allocation during the measurement period that are material will be adjusted retrospectively.
	The amount allocated to in-process research and development represents an estimate of the fair value of purchased in-process technology for research projects ("IPR&D"), primarily related to directed audio solutions that beam sound to a specific listening area without the ambient noise of traditional speakers. IPR&D is considered an indefinite-lived intangible asset until the completion or abandonment of the associated research and development efforts. Accordingly, during the development period, the IPR&D is not amortized but subject to impairment review. No amortization of the IPR&D has been reflected in the combined consolidated financial statements as the assets are considered indefinite-lived.
	The acquired intangible assets relating to developed technology, customer relationships and trade name are subject to amortization. Developed technology is being amortized over an estimated useful life of approximately seven years with the amortization being included within cost of revenue. Customer relationships and trade name are being amortized over an estimated useful life of two years and five years with the amortization being included within sales and marketing expense.
	The excess purchase consideration over the fair values of assets acquired and liabilities assumed is recorded as goodwill. Goodwill is not amortized but tested for impairment on an annual basis or when the indicator for impairment exists.
	The goodwill recorded is not tax deductible since the transaction was structured as a tax-free exchange.
	Amounts allocated to deferred tax assets of $6.7 million and deferred tax liabilities of $13.5 million, relate to acquired net operating loss carryforwards and indefinite lived intangible assets, respectively.
	Unaudited Pro Forma Information
	Supplemental information on a pro forma basis assuming the Merger occurred on January 1, 2013 is presented below for the quarters ended March 31, 2014 and 2013:
		Quarter Ended			Quarter Ended
		31-Mar-14			March 31, 2013
		(in thousands)
	Pro Forma Net Revenues	$	38,288		$	29,688
	Pro Forma Net Income (Loss)	$	(4,996	)	$	(4,310	)
	Pro forma results include $1.2 million in pre-merger business transaction costs in addition to the $4.2 million in merger-related business transaction costs recorded in the Condensed Consolidated Financial Statements.

Goodwill_and_Other_Intangible_

Goodwill and Other Intangible Assets, net	3 Months Ended
	Mar. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Intangible Assets, net	'
	GOODWILL AND OTHER INTANGIBLE ASSETS, NET
	The gross carrying amount and accumulated amortization of goodwill and other intangible assets is as follows:
		As of March 31, 2014
		Amortization Period at Date of Acquisition		Gross Carrying Value		Accumulated Amortization		Net Book Value
		(in thousands)
	Customer relationships	2-13 years		$	5,796	$	1,828	$	3,968
	Non-compete agreements	2 years		177		127		50
	In-process Research and Development	Indefinite		27,100		—		27,100
	Developed technology	7 years		8,880		6		8,874
	Trade names	5 years		170		7		163
	Patent and trademarks	Indefinite		55		—		55
	Total Intangible Assets			$	42,178	$	1,968	$	40,210
	Goodwill			$	80,868			$	80,868
		As of December 31, 2013
		Amortization Period at Date of Acquisition		Gross Carrying Value		Accumulated Amortization		Net Book Value
		(in thousands)
	Customer relationships	2-13 years		$	5,526	$	1,623	$	3,903
	Non-compete agreements	2 years		177		108		69
	Total			$	5,703	$	1,731	$	3,972
	Amounts presented as of December 31, 2013 reflect the acquisition of TB Europe in October, 2012. For the quarters ended March 31, 2014 and March 31, 2013, amortization expense of approximately $0.2 million and $0.2 million on the intangible assets was recognized in the accompanying consolidated statements in selling and marketing expenses.
	As of March 31, 2014, estimated annual amortization expense related to intangible assets in future periods is as follows:
		Estimated Amortization Expense
		(in thousands)
	2014	$	1,088
	2015	2,343
	2016	2,049
	2017	1,882
	2018	1,802
	Thereafter	3,891
	Total	$	13,055
	Parametric tests goodwill and intangible assets during the fourth quarter of each year or more frequently if events occur that may be expected to reduce the fair value of a reporting unit below its carrying amount. Goodwill and in-process R&D relate to the Merger as described in Footnote 6 - Business Combination. No testing was deemed necessary in the first quarter of 2014.

Longterm_Debt

Long-term Debt	3 Months Ended
	Mar. 31, 2014
Debt Disclosure [Abstract]	'
Long-term Debt	'
	LONG-TERM DEBT
	Parametric’s long-term debt obligations are as follows:
		As of			As of
		31-Mar-14			31-Dec-13
		(in thousands)
	Revolving credit facility, maturing March 2019	$	34,490		$	—
	Revolving line of credit	—			39,736
	Term loans	—			14,500
	Subordinated notes	17,737			10,342
	Total outstanding debt	52,227			64,578
	Less: current portion of revolving line of credit	(34,490		)	(39,736		)
	Less: current portion of term loan	—			(14,500		)
	Less: current portion of subordinated notes	(17,737		)	—
	Total noncurrent portion of long-term debt	$	—		$	10,342
	Total interest expense, inclusive of amortization of deferred financing costs, on long-term debt obligations was $4.0 million, and $1.0 million for quarters ended March 31, 2014 and 2013.
	Loan Agreement
	On March 31, 2014, Parametric and certain of its subsidiaries entered into a new asset based revolving credit agreement (“Loan Agreement”). The Loan Agreement was entered into by and among Parametric, VTB (together with Parametric “US Borrowers”), TB Europe Limited (the “UK Borrower”, and together with the US Borrowers, the “Borrowers”), PSC Licensing Corp. (“PSC”), and VTBH (together with PSC, the “US Guarantors”, and together with the US Borrowers, the “UK Guarantors”); and Bank of America, N.A., as Agent, Sole Lead Arranger and Sole Bookrunner ("Bank of America").
	The proceeds of this borrowing were used to repay a former lender's revolving credit facility in the US and an invoice factoring arrangement in the UK.
	The Loan Agreement is a $60,000,000 credit facility with designated sub-facility limits of $50,000,000 for the US Borrowers and $10,000,000 for the UK Borrower. Actual credit availability under the Loan Agreement will fluctuate because it is subject to a borrowing base limitation that is calculated based on a percentage of eligible trade accounts receivable and inventories, the balances of which fluctuate, and is subject to discretionary reserves and revaluation adjustments. The Borrowers may utilize the Loan Agreement for borrowings as well as for the issuance of bank guarantees, letters of credit and other general corporate purposes as defined by the Loan Agreement.
	The Loan Agreement matures in 5 years.
	Borrowings will bear interest at a rate that varies depending on the type of loan and the Borrower. The interest rate will be calculated using a base rate plus a margin. Depending on the type of loan, the base rate will either be a rate published by Bank of America or LIBOR. The margin will range from 1.00% to 1.50% for U.S. base rate loans and from 2.00% to 2.50% for U.S. LIBOR loans and U.K. loans. As of March 31, 2014, interest rates for outstanding borrowings were 4.75% for base rate loans and 2.75% for LIBOR rate loans. The Loan Agreement also provides for an unused line fee, letter of credit fees, and agent fees.
	If certain availability thresholds are not met, the Loan Agreement requires Parametric and its restricted subsidiaries to maintain on a consolidated basis a fixed charge coverage ratio (defined as the ratio, determined on a consolidated basis for Parametric and its subsidiaries for the most recent four Fiscal Quarters, of (a) EBITDA minus capital expenditures (except those financed with Borrowed Money other than Revolver Loans) and cash taxes paid (b) Fixed Charges (the sum of cash interest expense plus scheduled principal payments made on Borrowed Money, Distributions made in cash, and the Permitted Earnout Payment) (as such capitalized terms are defined in the Loan Agreement).
	The Loan Agreement also contains affirmative and negative covenants that, subject to certain exceptions, limit our ability to take certain actions, including our ability to incur debt, pay dividends and repurchase stock, make certain investments and other payments, enter into certain mergers and consolidations, engage in sale leaseback transactions and transactions with affiliates and encumber and dispose of assets. Obligations under the Loan Agreement are secured by a security interest and lien upon substantially all of the Parametric's assets.
	At March 31, 2014, Parametric was in compliance with all financial covenants under the Loan Agreement, and excess borrowing availability was approximately $6.4 million.
	Loan and Security Agreement
	Term Loan
	In October 2010, Turtle Beach entered into a loan and security agreement (the "Loan and Security Agreement") with various financial institutions. The Loan and Security Agreement provided for term loans aggregating to $28.0 million. Turtle Beach’s obligations under this credit facility were secured by a first priority lien against substantially all of Turtle Beach’s assets. The term loans bore interest at the greater of (i) the minimum interest rate of 5.50% or (ii) LIBOR plus 4.0% per annum. Interest was due monthly.
	In August 2012, the Loan and Security Agreement was amended and restated to increase the principal amount on the term loans to $45.0 million and to amend the maturity date to August 22, 2015. Turtle Beach drew down $45 million of the term loan in connection with the amendment, of which $22.1 million went to pay off the outstanding balance. The term loans bore interest at Turtle Beach’s option at (i) the Adjusted Base Rate plus the applicable margin ranging from 2.50% to 3.25% as determined by Turtle Beach’s total leverage ratio, or (ii) LIBOR, plus the applicable margin ranging from 3.50% to 4.25%. The Applicable Base Rate is equal to the highest of (a) the Prime Rate as determined by the syndication agent, (b) Federal Funds Rate plus 0.5% and (c) the LIBOR rate plus 1%.
	On January 15, 2014, we repaid $7.0 million of the term loan with proceeds from a $7.0 million subordinated note, and on February 28, 2014 we repaid the remaining $7.5 million principal balance with funds from operations, as required by amendments to the Loan and Security Agreement entered into during the first quarter of 2014. See "2014 Amendments" below.
	Revolving Line of Credit
	In August 2011, the Loan and Security Agreement was amended and restated with various financial institutions to include a $15.0 million revolving line of credit. In August 2012, the Loan and Security Agreement was amended and restated to increase the borrowing capacity on the revolving line of credit to $55.0 million. As part of the amendment, the outstanding balance of $10.0 million was paid off. During the year ended December 31, 2012, subsequent to the amendment, Turtle Beach drew down $38.0 million on the revolving line of credit. The maturity date on the revolving line of credit was amended to August 22, 2015. The revolving line of credit was subject to limitations based on specific percentages of eligible accounts receivables and inventory and bore interest at Turtle Beach’s option at (i) the Adjusted Base Rate plus the applicable margin ranging from 2.50% to 3.25% as determined by its total leverage ratio, or (ii) LIBOR, plus the applicable margin ranging from 3.50% to 4.25%. The Applicable Base Rate is equal to the highest of (a) the Prime Rate as determined by the syndication agent, (b) Federal Funds Rate plus 0.5% and (c) the LIBOR rate plus 1%.
	2013 Amendments to Term Loan and Subordinated Notes
	Turtle Beach entered into amendments to the Loan and Security Agreement in July 2013 and August 2013 (the "2013 Amendments"). The 2013 Amendments waived certain defaults of the fixed charge coverage ratio by Turtle Beach and also provided for a new minimum EBITDA financial covenant, modifications of the fixed charge coverage ratio and maximum total leverage ratio for periods ending on or after September 28, 2013, and a modification of annual clean-down requirements with which Turtle Beach would need to comply in order to provide for an increase in the eligible amount outstanding under the facility. In addition, the 2013 Amendments amended the interest rate on the outstanding term loans under the Loan and Security Agreement and required Turtle Beach to issue $10.0 million of subordinated notes to reduce the outstanding borrowings on the term loan. In August 2013, Turtle Beach issued $10.0 million of subordinated notes to certain affiliated investors, including SG VTB Holdings, LLC, Turtle Beach’s chief executive officer and a director of Turtle Beach.
	On January 15, 2014, we issued an additional $7.0 million of subordinated notes on similar terms and used the proceeds to pay off an equivalent amount of term loan debt.
	2014 Amendments
	On January 15, 2014, in connection with the consummation of the Merger, Parametric became an obligor and guarantor under the Loan and Security Agreement, and the Company entered into an amendment to the Loan and Security Agreement to (i) allow the Company to incur an additional $7.0 million of subordinated indebtedness, (ii) provide for the repayment of the term loan portion of the facility by February 28, 2014, (iii) change the maturity of the revolving line of credit portion of the facility to September 27, 2014, (iv) reduce the commitments under the revolving line of credit to $35.0 million after March 1, 2014, (v) increase the margin pursuant to which interest on outstanding amounts under the Loan and Security Agreement was calculated by 0.75%, and (vi) modify the financial covenants contained in the Loan and Security Agreement.
	On March 13, 2014, the Company entered into an amendment to the Loan and Security Agreement to (i) increase the maximum principal amount of the lenders’ revolving loan commitment between February 28, 2014 and April 15, 2014 from $35 million to approximately $39 million, (ii) provide that the borrowers, on or prior to April 15, 2014, would reduce the aggregate dollar amount of revolving loans outstanding under the Loan and Security Agreement to the lesser of $35 million or the Company’s borrowing base (calculated in accordance with the terms of the Loan and Security Agreement) as of such date, (iii) waive the Company’s obligation to deliver certain certificates regarding its liquidity and borrowing base for the fiscal month ended February 28, 2014, and to specify the delivery date of such certificates during March 2014 and April 2014, (iv) eliminate a requirement that the borrowers reduce the aggregate dollar amount of revolving loans and swing loans outstanding under the Loan and Security Agreement to an amount no greater than $25 million for a thirty consecutive day period during the first fiscal quarter of each fiscal year, and (v) eliminate the lenders’ obligation to make additional revolving loan commitments after February 28, 2014.
	Deferred Financing Costs
	Amortization of deferred financing costs is included in interest expense on the accompanying consolidated statements of operations and for the quarter ended March 31, 2014 and 2013, was $2.5 million and $0.2 million respectively. The amount for the quarter ended March 31, 2014 includes the write-off of $2.2 million in deferred financing costs associated with the Loan and Security Agreement that was repaid during the quarter.
	Invoice Factoring
	Prior to March 31, 2014, VTBH's, UK subsidiary ("TB Europe") utilized accounts receivable factoring arrangements with a third-party financial institution in order to accelerate its cash collections from product sales. These arrangements provided for the transfer of ownership of eligible trade accounts receivable up to a maximum of £5.0 million at any time, without recourse, to the third-party financial institution in exchange for cash.
	As of December 31, 2013, TB Europe had sold $5.7 million of trade accounts receivable to the third-party financial institution, which were netted against accounts receivable on the accompanying Condensed Consolidated Balance Sheet.
	This invoice factoring arrangement was terminated on March 31, 2014, and related borrowings were fully paid with proceeds from the Loan Agreement described above.
	Subordinated Notes
	On August 30, 2013, VTBH issued $10.0 million of subordinated notes (the "August Notes") that bear interest at a rate of (i) 10% per annum for the first year and (ii) 20% per annum for all periods thereafter, with interest accruing and being added to the principal amount of the August Notes quarterly. Principal and interest on the August Notes are due upon maturity of the August Notes, which shall occur on the one year anniversary of the later of (i) the term loan maturity date under VTBH’s former loan and security agreement or (ii) the revolving line of credit termination date thereunder. The proceeds from the August Notes were used to repay an equivalent portion of VTBH’s then outstanding term loans.
	In connection with the Third Amendment of VTBH’s former loan and security agreement, on January 15, 2014, VTBH issued an additional $7.0 million subordinated note (the “January Note”) to SG VTB, the proceeds of which were applied against the outstanding balance of the term loan under the former loan and security agreement. The January Note bears interest at a rate of (i) 10% per annum until December 31, 2014 (which is the maturity date of the January Note) and (ii) 20% per annum for all periods thereafter, with interest accruing and being added to the principal amount of the January Note quarterly. The other terms of the January Note are substantially similar to the terms of the August Notes.

Commitments_and_Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	COMMITMENTS AND CONTINGENCIES
	Litigation
	Parametric is involved in certain legal proceedings from time to time in the normal course of its operations. Parametric believes that the eventual outcome of such proceedings will not have a material adverse effect on Parametric’s consolidated financial position or its consolidated results of operations or cash flows.
	On August 5, 2013, VTBH and Parametric announced that they had entered into the Merger Agreement pursuant to which VTBH would acquire an approximately 80% ownership interest and existing Parametric shareholders would maintain an approximately 20% ownership interest in the combined company. Following the announcement, several of Parametric’s shareholders filed class action lawsuits in California and Nevada seeking to enjoin the Merger. The plaintiffs in each case alleged that members of Parametric’s Board of Directors breached their fiduciary duties to the shareholders by agreeing to a Merger that allegedly undervalued Parametric. VTBH was named as a defendant in these lawsuits under the theory that VTBH aided and abetted Parametric's board of directors in allegedly violating their fiduciary duties. The plaintiffs in both cases sought a preliminary injunction seeking to enjoin closing of the Merger, which by agreement was heard by the Nevada court with the California plaintiffs invited to participate. On December 26, 2013, the court in the Nevada cases denied the plaintiffs’ motion for a preliminary injunction. Following the closing of the Merger, the Nevada plaintiffs filed a second amended complaint, which makes essentially the same allegations and seeks monetary damages as well as an order rescinding the Merger. The California plaintiffs dismissed their action without prejudice, and sought to intervene in the Nevada action, which was permitted by the Nevada court. VTBH believes that the plaintiffs’ claims against it are without merit and intends to vigorously defend itself in the litigation. As of March 31, 2014, the Company is unable to estimate a possible loss or range of possible loss in regards to this matter; therefore, no litigation reserve has been recorded in the consolidated financial statements.
	On November 20, 2013, Shana Vasek, a purported shareholder of Parametric, filed a class action lawsuit in the United States District Court for the District of Nevada, under the caption Vasek v. Parametric Sound Corp., Case No.2:13-cv-02148-JAD-GWF, naming the same defendants, asserting substantially the same allegations and seeking substantially the same relief as named, asserted and sought in the above-referenced consolidated action pending in Nevada state court. In addition to asserting substantially the same claims for breach of fiduciary duty and aiding and abetting as asserted in the above-referenced consolidated action pending in Nevada state court, the plaintiff in the federal court action asserts a claim for violations of Sections 14(a) and 20(a) of the Securities Exchange Act of 1934 and SEC Rule 14a-9.VTBH believes that the plaintiffs’ claims against it are without merit and intends to vigorously defend itself in litigation. As of March 31, 2014, Parametric is unable to estimate a possible loss or range of possible loss in regards to this matter; therefore, no litigation reserve has been recorded in the consolidated financial statements.

Accumulated_Other_Comprehensiv

Accumulated Other Comprehensive Income	3 Months Ended
	Mar. 31, 2014
Equity [Abstract]	'
Accumulated Other Comprehensive Income	'
	. ACCUMULATED OTHER COMPREHENSIVE INCOME
		(in thousands)
	Balance at December 31, 2013	$	105
	Foreign currency exchange adjustments	128
	Balance at March 31, 2014	$	233

Net_Loss_Per_Share_Of_Common_S

Net Loss Per Share Of Common Stock	3 Months Ended
	Mar. 31, 2014
Earnings Per Share [Abstract]	'
Net Loss Per Share Of Common Stock	'
	NET LOSS PER SHARE OF COMMON STOCK
	The following table sets forth the computation of basic and diluted net loss per share of common stock attributable to common stockholders:
		Quarter Ended				Quarter Ended
		31-Mar-14				31-Mar-13
		(in thousands, except per-share data)
	Numerator:
	Basic and diluted:
	Net Loss	$	(2,906	)		$	(2,304	)
	Basic:
	Weighted-average shares used in computing net loss per share attributable to common stockholders, basic	33,715				12,700
	Diluted:
	Weighted-average shares used in computing net loss per share attributable to common stockholders, basic	33,715				12,700
	Added weighted-average effect of dilutive securities	—				—
	Weighted-average shares used in computing net loss per share attributable to common stockholders, diluted	33,715				12,700
	Net loss per share:
	Basic	$	(0.09	)		$	(0.18	)
	Diluted	$	(0.09	)		$	(0.18	)
	As described in Footnote 1 - Organization and Description of the Business, current period and historical weighted-average shares amounts reflect the application of a 0.35997 conversion ratio to historical VTBH share, and weighted-average share amounts. For the quarter ended March 31, 2013, weighted-average shares used in computing net loss per share are for Turtle Beach common shares only in conformity with U.S. GAAP reporting standards.
	The following weighted-average shares of common stock equivalents were excluded from the computation of diluted net loss per share of common stock for the periods presented because including them would have been antidilutive.
		Quarter Ended			Quarter Ended
		31-Mar-14			31-Mar-13
		(in thousands)
	Stock options to purchase common stock	5,664			3,658
	Warrants to purchase common stock	51			—
	Unvested restricted stock awards	4			—
	Total	5,719			3,658

Income_Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2014
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	12. INCOME TAXES
	In order to determine the quarterly provision for income taxes, Parametric uses an estimated annual effective tax rate, which is based on expected annual income and statutory tax rates in the various jurisdictions in which Parametric operates. To the extent that application of the estimated annual effective tax rate is not representative of the quarterly portion of actual tax expense expected to be recorded for the year, Parametric determines the quarterly provision for income taxes based on actual year-to-date income (loss). Certain significant or unusual items are separately recognized in the quarter during which they occur and can be a source of variability in the effective tax rates from quarter to quarter.
	Income tax benefit for the quarter ended March 31, 2014 was $5.8 million, resulting in an effective benefit rate of 70.0%. Parametric’s effective tax rate at March 31, 2014 differs from the United States federal statutory rate of 35% mostly due to permanent differences relating to non-deductible transaction costs and non-deductible interest on the Series B Preferred Stock.
	Income tax expense for the quarter ended March 31, 2013 was $0.3 million, resulting in an effective tax expense rate of 12.9% , which differs from the expected federal statutory rate primarily due to non-deductible interest on the Series B Preferred Stock.
	As a result of the Merger and legacy NOLs of Parametric, Parametric has a NOL of approximately $13.0 million which is available to offset future taxable income, subject to IRS code Section 382 limitations on actual usage. Parametric has not recorded a valuation allowance against the related deferred tax asset because it is considered more likely than not that the company will have future taxable income sufficient to utilize its deferred tax assets.
	Parametric is subject to income taxes domestically and in various foreign jurisdictions. Significant judgment is required in evaluating Parametric’s uncertain tax positions and determining its provision for income taxes. As of March 31, 2014, Parametric had uncertain tax positions of $1.5 million. Parametric recognizes interest and penalties related to uncertain tax positions as a component of income tax expense. Parametric did not incur any material interest or penalties related to income taxes in any of the periods presented. Parametric does not anticipate any significant events or circumstances that would cause a material change to these uncertainties during the ensuing year.
	On September 19, 2013, the Internal Revenue Service issued final regulations under sections 162(a) and 263(a) of the Internal Revenue Code pertaining to the treatment of amounts paid to acquire, produce or improve tangible property. Parametric is currently analyzing how it will be affected by the regulations but does not anticipate any material impact on its financial statements.
	Parametric files U.S., state and foreign income tax returns in jurisdictions with various statutes of limitations. Parametric’s consolidated federal tax return for 2012 is currently under examination. The federal tax years open under the statute of limitations are 2010 through 2012, and the state tax years open under the statute of limitations are 2009 through 2012.

Geographical_Information

Geographical Information	3 Months Ended
	Mar. 31, 2014
Segment Reporting [Abstract]	'
Geographical Information	'
	13. GEOGRAPHICAL INFORMATION
	The following table represents total net revenues based on where customers are physically located:
		Quarter Ended		Quarter Ended
		31-Mar-14		31-Mar-13
		(in thousands)
	United States	$	27,085	$	22,809
	Europe	9,790		4,516
	Other	1,413		2,208
	Total revenues	$	38,288	$	29,533
	Revenues earned in the United Kingdom comprised $9.5 million and $3.5 million for the quarters ended March 31, 2014 and 2013. No other country outside of the United States comprised 10% or greater of total revenues for the quarters ended March 31, 2014 and 2013.

Related_Party

Related Party	3 Months Ended
	Mar. 31, 2014
Related Party Transactions [Abstract]	'
Related Party	'
	RELATED PARTY
	Subordinated Notes
	On August 30, 2013, VTBH issued $10.0 million of subordinated notes (the “August Notes”) to Juergen Stark, VTBH’s chief executive officer, Ronald Doornink, a director of VTBH, and SG VTB Holdings, LLC (“SG VTB”), VTBH’s largest shareholder. The August Notes bear interest at a rate of (i) 10% per annum for the first year and (ii) 20% per annum for all periods thereafter, with interest accruing and being added to the principal amount of the August Notes quarterly. Principal and interest on the August Notes are due upon maturity of the August Notes, which shall occur on the one year anniversary of the later of (i) the term loan maturity date under VTBH’s former loan and security agreement or (ii) the revolving line of credit termination date thereunder. The proceeds from the August Notes were used to repay an equivalent portion of VTBH’s then outstanding term loans.
	In connection with the Third Amendment of VTBH’s former loan and security agreement, on January 15, 2014, VTBH issued an additional $7.0 million subordinated note (the “January Note”) to SG VTB, the proceeds of which were applied against the outstanding balance of the term loan under the former loan and security agreement. The January Note bears interest at a rate of (i) 10% per annum until December 31, 2014 (which is the maturity date of the January Note) and (ii) 20% per annum for all periods thereafter, with interest accruing and being added to the principal amount of the January Note quarterly. The other terms of the January Note are substantially similar to the terms of the August Notes.

StockBased_Compensation

Stock-Based Compensation	3 Months Ended
	Mar. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Stock-Based Compensation	'
	STOCK-BASED COMPENSATION
	Parametric recognized stock-based compensation for employees and non-employees in connection with the 2011 Equity Incentive Plan (the "2011 Plan") in the accompanying consolidated statements of operations as follows:
		For the Quarter Ended March 31,
		2014			2013
		(in thousands)
	Cost of revenue	$	30		$	20
	Selling and marketing	120			75
	Product development	206			65
	General and administrative	693			548
	Total stock-based compensation	$	1,049		$	708
	Determination of Fair Value
	The estimated grant date fair value of stock-based awards granted was calculated using the Black-Scholes option-pricing model, based on the assumptions discussed below:
		For the Quarter Ended
		31-Mar-14
	Expected term (in years)	6.1 - 6.3
	Risk-free interest rate	1.9% - 2.0%
	Expected volatility	49.7% - 49.8%
	Dividend rate	0%
	Each of these inputs is subjective and generally requires significant judgment to determine.
	2011 Plan
	In January 2011, VTBH adopted the 2011 Plan that covers certain employees, consultants and directors of Parametric who are entitled to stock options and restricted stock, as applicable, pursuant to the provisions of respective award agreements. The 2011 Plan is shareholder-approved and was terminated as to new grants at the Merger when there were options on 3,960,783 shares outstanding.
	Stock options are time-based and exercisable within ten years of the date of grant, but only to the extent they have vested. The options generally vest as specified in the option agreements or upon a change in control of Parametric, subject to continued employment with Parametric. In the event participants in the 2011 plan cease to be employed or engaged by Parametric, then all of the options would be forfeited if they are not exercised within 90 days.
	2013 Plan
	On October 30, 2013 the Board of Directors adopted, and on December 27, 2013 the stockholders approved, the 2013 Stock-Based Incentive Compensation Plan (the “2013 Plan”), that became effective upon consummation of the Merger on January 15, 2014. The total number of shares of common stock authorized for grant under the 2013 Plan is 2,250,000 shares plus 122,000 shares authorized to be granted but not issued under Parametric’s prior 2012 Plan, plus any shares that may become available through forfeitures or otherwise terminate under the 2012 Plan. Parametric’s 2012 Plan terminated as to new grants at the Merger but existing options outstanding as of the Merger continued.
	Parametric also had outstanding options to purchase up to 19,500 shares of the Company’s common stock at March 31, 2014 that were granted outside of the stock plans as an inducement grant in accordance with NASDAQ rules.
	Shares Available for Grant
	The following table presents the stock activity and the total number of shares available for grant as of March 31, 2014:
		(in thousands)
	Balance at December 31, 2013	1,439
	VTBH 2011 Plan terminated at Merger	(1,439	)
	2013 Plan adopted at Merger	2,372
	Options granted	(947	)
	RSAs granted	(6	)
	Balance at March 31, 2014	1,419
	Stock Option Activity
		Options Outstanding
		Number of Shares Underlying Outstanding Options		Weighted-Average Exercise Price		Weighted-Average Remaining Contractual Term	Aggregate Intrinsic Value
						(In years)
	Outstanding at December 31, 2013	3,960,783		4.7		8.45	3,031,094
	Granted	947,327		15.63
	Assumed in acquisition	1,392,854		6.02
	Exercised	(127,179	)	4.6
	Forfeited	(52,752	)	—
	Outstanding at March 31, 2014	6,121,033		6.92		7.96	48,829,243
	Vested and expected to vest at March 31, 2014	6,121,033		6.92		7.96	48,829,243
	Exercisable at March 31, 2014	2,769,932		4.5		5.81	26,592,151
	As described in Footnote 1 - Organization and Description of the Business, option share and exercise prices, reflect the application of the 0.35997 conversion ratio pursuant to the Merger Agreement, to historical VTBH share, and weighted average share amounts.
	The weighted average grant date fair value of options granted during the three months ended March 31, 2014 was $8.60.
	Aggregate intrinsic value represents the difference between the estimated fair value of the underlying common stock and the exercise price of outstanding, in-the-money options. The aggregate intrinsic value of options exercised was $1.3 million for the three months ended March 31, 2014.
	The total estimated grant date fair value of employee options vested during the three months ended March 31, 2014 was $4.6 million. As of March 31, 2014, total unrecognized compensation cost related to non-vested stock options granted to employees was $13.0 million. These costs will be amortized on a straight-line basis over a weighted average vesting period of 2.7 years.
	Restricted Stock Awards Activity
		RSAs outstanding		Weighted Average Grant Date Fair Value
	Unvested at January 1, 2014	—		$	—
	Granted	6,396		15.63
	Unvested at March 31, 2014	6,396		15.63
	Expected to vest at March 31, 2014	6,396		$	15.63
	As of March 31, 2014 total unrecognized compensation cost related to the unvested Restricted Stock Awards ("RSA") granted to members of the Board of Directors was $0.1 million. This cost will be amortized on a straight-line basis over a weighted average vesting period of 3.8 years.
	Phantom Equity Activity
	In November 2011, VTBH adopted a 2011 Phantom Equity Appreciation Plan that covers certain employees, consultants, and directors (“Participants”) of VTBH who are entitled to phantom units, as applicable, pursuant to the provisions of respective award agreements. This Phantom Equity Appreciation Plan is shareholder-approved, which permits the granting of phantom units to VTBH’s Participants of up to 1,500,000 units. Said units are not exercisable or convertible into actual shares of Parametric Common Stock but give the holder a right to receive a cash bonus equal to the appreciation in value between the exercise price and value of the Parametric Common Stock at the time of a change in control event as defined in the plan.
	As March 31, 2014 and 2013, 1,255,280, and 1,357,410 phantom units at a weighted-average exercise price of $1.58 and $0.97 have been granted and are outstanding. Because these phantom units are not exercisable or convertible into common shares, said amounts and exercise prices were not subject to the exchange ratio provided by the Merger agreement. As of March 31, 2014 compensation expense related to the Phantom Equity Appreciation Plan units remained unrecognized because as of those dates a change in control, as defined in the Plan, had not occurred.

Subsequent_Events

Subsequent Events	3 Months Ended
	Mar. 31, 2014
Subsequent Events [Abstract]	'
Subsequent Events	'
	SUBSEQUENT EVENTS
	Equity Offering
	On April 24, 2014, Parametric entered into an Underwriting Agreement (the “Underwriting Agreement”) with Needham & Company, LLC, as representative for the several other underwriters named therein, relating to an underwritten public offering (the “Offering”) of 4,000,000 shares of its Common Stock, at a price to the public of $10.00 per share (the “Offering Price”). Under the terms of the Underwriting Agreement, Parametric also granted the underwriters a 30-day option to purchase up to an additional 600,000 shares of Common Stock at the Offering Price less the underwriting discount and estimated offering expenses payable by Parametric. On April 29, 2014, Parametric received net proceeds from the Offering of approximately $35.6 million after deducting the underwriting discount and estimated offering expenses payable by Parametric. Parametric intends to use the net proceeds from the Offering to repay certain indebtedness and for working capital and other general corporate purposes. The shares were delivered to the underwriters on April 29, 2014.
	The offering was made pursuant to the Parametric’s effective registration statement on Form S-3 (Registration Statement No. 333-188389) previously filed with the Securities and Exchange Commission and a preliminary and final prospectus supplement thereunder.
	Partial Repayment of Bank of America Facility
	On April 30, 2014, Parametric repaid $10.0 million of debt outstanding under the Loan Agreement as contemplated upon the occurrence of a public offering or Liquidity Event, as defined therein. The Loan Agreement permits Parametric to immediately re-borrow these funds, subject to accounts receivable- and inventory-based borrowing availability.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
Basis of Presentation	'
	Basis of Presentation
	The accompanying consolidated financial statements have been prepared pursuant to the rules of the Securities and Exchange Commission ("SEC"). Certain information and footnote disclosures, normally included in annual financial statements prepared in accordance with U.S. generally accepted accounting principles ("GAAP"), have been condensed or omitted pursuant to those rules and regulations. We believe disclosures made are adequate to make the information presented not misleading. In the opinion of management, all adjustments, consisting only of normal recurring adjustments necessary to fairly state the financial position, results of operations and cash flows with respect to the interim consolidated financial statements have been included. The results of operations for the interim periods are not necessarily indicative of the results of operations for the entire fiscal year. All intercompany accounts and transactions have been eliminated in consolidation. Reference is made to the 2013 annual financial statements ("Annual Report") included in our Prospectus Supplement filed with the SEC on April 24, 2014 that contains information useful to understanding the Company's businesses and financial statement presentations. The Condensed Consolidated Balance Sheet as of December 31, 2013 was derived from the Company's most recent audited financial statements, but does not include all disclosures required by GAAP for a year end balance sheet. Our significant accounting policies and practices are presented as Notes 1 and 2 to the Consolidated Financial Statements included in the Annual Report.
	For 2013, VTBH recorded its results on a four-four-five week basis such that its fiscal quarters ended on the last Saturday of each calendar quarter. For the fourth quarter of each year, VTBH used December 31 as both its fiscal and calendar quarter ending date. For 2014, Parametric changed to recording results on a calendar month and quarterly basis.

Fair_Value_Measurement_Tables

Fair Value Measurement (Tables)	3 Months Ended
	Mar. 31, 2014
Fair Value Disclosures [Abstract]	'
Fair value of financial assets and liabilities	'
	The following table sets forth the fair value of financial assets and liabilities by level within the fair value hierarchy:
		As of March 31, 2014
		Level I		Level II			Level III		Total
		(in thousands)
	Financial Assets and Liabilities:
	Cash and cash equivalents - money market funds	$	19	$	—		$	—	$	19
	Total financial assets	$	19	$	—		$	—	$	19
	Other current liabilities - derivative liabilities	$	—	$	(29	)	$	—	$	(29	)
	Total financial liabilities	$	—	$	(29	)	$	—	$	(29	)
		As of December 31, 2013
		Level I		Level II			Level III		Total
		(in thousands)
	Financial Assets and Liabilities:
	Cash and cash equivalents - money market funds	$	19	$	—		$	—	$	19
	Total financial assets	$	19	$	—		$	—	$	19
	Other current liabilities - derivative liabilities	$	—	$	(392	)	$	—	$	(392	)
	Total financial liabilities	$	—	$	(392	)	$	—	$	(392	)

Concentrations_of_Revenue_and_1

Concentrations of Revenue and Accounts Receivable (Tables)	3 Months Ended
	Mar. 31, 2014
Risks and Uncertainties [Abstract]	'
Schedule of concentration risk by significant customer	'
	For each significant customer, revenue as a percentage of total revenues and accounts receivable as a percentage of gross accounts receivable are as follows:
		Percentage of Revenues
	Customers	31-Mar-14		31-Mar-13
	Customer A	22	%	10	%
	Customer B	15	%	23	%
	Customer C	11	%	16	%
		Percentage of Accounts Receivable
	Customers	31-Mar-14		31-Dec-13
	Customer A	28	%	24	%
	Customer B	18	%	20	%

Condensed_Consolidated_Balance3

Condensed Consolidated Balance Sheet Components (Tables)	3 Months Ended
	Mar. 31, 2014
Condensed Consolidated Balance Sheet Components [Abstract]	'
Schedule of inventory	'
	Inventories, net consist of the following:
		As of			As of
		31-Mar-14			31-Dec-13
		(in thousands)
	Raw materials	$	2,867		$	5,499
	Finished goods	38,717			44,144
	Total inventories, net	$	41,584		$	49,643
Schedule of Allowance for sales return	'
	The sales return reserves, which is classified as a reduction of accounts receivable, consist of the following activity:
		As of			As of
		31-Mar-14			31-Dec-13
		(in thousands)
	Sales return reserves, beginning balance	$	6,266		$	7,748
	Reserve accrual	1,236			20,146
	Recoveries and deductions, net	(2,501		)	(21,628		)
	Sales return reserves, ending balance	$	5,001		$	6,266
Schedule of property and equipment	'
	Property and equipment, net consists of the following:
		As of			As of
		31-Mar-14			31-Dec-13
		(in thousands)
	Machinery and equipment	$	551		$	249
	Software and software development	674			581
	Furniture and fixtures	264			144
	Tooling	1,909			1,756
	Leasehold improvements	86			59
	Demonstration units and convention booths	10,098			10,014
	Total property and equipment, gross	13,582			12,803
	Less: accumulated depreciation and amortization	(7,353		)	(5,434		)
	Total property and equipment, net	$	6,229		$	7,369
Schedule of accrued liabilities	'
	Accrued liabilities consist of the following:
		As of			As of
		31-Mar-14			31-Dec-13
		(in thousands)
	Accrued Expenses	$	5,619		$	5,295
	Accrued compensation expenses	2,387			2,089
	Other	2,335			1,231
	Total accrued liabilities	$	10,341		$	8,615
Schedule of warranty accruals	'
	The warranty accruals are included in accrued liabilities on the consolidated balance sheets and consist of the following:
		As of			As of
		31-Mar-14			31-Dec-13
		(in thousands)
	Warranty - beginning of period	$	139		$	165
	Warranty costs accrued	154			614
	Warranty claims	(161		)	(640		)
	Warranty - end of period	$	132		$	139

Business_Combination_Tables

Business Combination (Tables)	3 Months Ended
	Mar. 31, 2014
Business Combinations [Abstract]	'
Schedule of transaction costs	'
	Business transaction costs expensed during the quarter ended March 31, 2014, include:
		(in thousands)
	Legal fees	$	785
	Accounting fees	84
	Advisory fees	2,704
	Termination and severance	450
	Other	205
	Total Transaction Costs	$	4,228
Summary of purchase consideration given	'
	The purchase price is as follows:
		(in thousands)
	Fair Value of Parametric shares outstanding	$	104,027
	Fair Value of Parametric stock options	9,755
	Purchase Price	$	113,782
Schedule of assets acquired and liabilities assumed	'
	The following presents the preliminary allocation of the purchase consideration to the assets acquired and liabilities assumed on January 15, 2014:
		(in thousands)
	Cash and cash equivalents	$	4,093
	Accounts receivable	95
	Deferred tax asset	6,696
	Other current assets	740
	Property and equipment	206
	Intangible assets:
	In-process research and development (IPR&D)	27,100
	Developed technology	8,880
	Customer relationships	270
	Trade name	170
	Goodwill	80,868
	Accounts payable and accrued liabilities	(1,741		)
	Capital lease obligation	(120		)
	Deferred tax liabilities	(13,475		)
	Total Net Assets Acquired	$	113,782
Supplemental information on a pro forma	'
	Supplemental information on a pro forma basis assuming the Merger occurred on January 1, 2013 is presented below for the quarters ended March 31, 2014 and 2013:
		Quarter Ended			Quarter Ended
		31-Mar-14			March 31, 2013
		(in thousands)
	Pro Forma Net Revenues	$	38,288		$	29,688
	Pro Forma Net Income (Loss)	$	(4,996	)	$	(4,310	)
	Pro forma results include $1.2 million in pre-merger business transaction costs in addition to the $4.2 million in merger-related business transaction costs recorded in the Condensed Consolidated Financial Statements.

Goodwill_and_Other_Intangible_1

Goodwill and Other Intangible Assets, net (Tables)	3 Months Ended
	Mar. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]	'
Schedule of goodwill and other intangible assets	'
	The gross carrying amount and accumulated amortization of goodwill and other intangible assets is as follows:
		As of March 31, 2014
		Amortization Period at Date of Acquisition		Gross Carrying Value		Accumulated Amortization		Net Book Value
		(in thousands)
	Customer relationships	2-13 years		$	5,796	$	1,828	$	3,968
	Non-compete agreements	2 years		177		127		50
	In-process Research and Development	Indefinite		27,100		—		27,100
	Developed technology	7 years		8,880		6		8,874
	Trade names	5 years		170		7		163
	Patent and trademarks	Indefinite		55		—		55
	Total Intangible Assets			$	42,178	$	1,968	$	40,210
	Goodwill			$	80,868			$	80,868
		As of December 31, 2013
		Amortization Period at Date of Acquisition		Gross Carrying Value		Accumulated Amortization		Net Book Value
		(in thousands)
	Customer relationships	2-13 years		$	5,526	$	1,623	$	3,903
	Non-compete agreements	2 years		177		108		69
	Total			$	5,703	$	1,731	$	3,972
Schedule of future estimated amortization expense	'
	As of March 31, 2014, estimated annual amortization expense related to intangible assets in future periods is as follows:
		Estimated Amortization Expense
		(in thousands)
	2014	$	1,088
	2015	2,343
	2016	2,049
	2017	1,882
	2018	1,802
	Thereafter	3,891
	Total	$	13,055

Longterm_Debt_Tables

Long-term Debt (Tables)	3 Months Ended
	Mar. 31, 2014
Debt Disclosure [Abstract]	'
Schedule of long-term debt obligations	'
	Parametric’s long-term debt obligations are as follows:
		As of			As of
		31-Mar-14			31-Dec-13
		(in thousands)
	Revolving credit facility, maturing March 2019	$	34,490		$	—
	Revolving line of credit	—			39,736
	Term loans	—			14,500
	Subordinated notes	17,737			10,342
	Total outstanding debt	52,227			64,578
	Less: current portion of revolving line of credit	(34,490		)	(39,736		)
	Less: current portion of term loan	—			(14,500		)
	Less: current portion of subordinated notes	(17,737		)	—
	Total noncurrent portion of long-term debt	$	—		$	10,342

Accumulated_Other_Comprehensiv1

Accumulated Other Comprehensive Income (Tables)	3 Months Ended
	Mar. 31, 2014
Equity [Abstract]	'
Schedule of accumulated other comprehensive (loss)	'
		(in thousands)
	Balance at December 31, 2013	$	105
	Foreign currency exchange adjustments	128
	Balance at March 31, 2014	$	233

Net_Loss_Per_Share_Of_Common_S1

Net Loss Per Share Of Common Stock (Tables)	3 Months Ended
	Mar. 31, 2014
Earnings Per Share [Abstract]	'
Schedule of computation of basic and diluted net (loss) income per share of common stock	'
	The following table sets forth the computation of basic and diluted net loss per share of common stock attributable to common stockholders:
		Quarter Ended				Quarter Ended
		31-Mar-14				31-Mar-13
		(in thousands, except per-share data)
	Numerator:
	Basic and diluted:
	Net Loss	$	(2,906	)		$	(2,304	)
	Basic:
	Weighted-average shares used in computing net loss per share attributable to common stockholders, basic	33,715				12,700
	Diluted:
	Weighted-average shares used in computing net loss per share attributable to common stockholders, basic	33,715				12,700
	Added weighted-average effect of dilutive securities	—				—
	Weighted-average shares used in computing net loss per share attributable to common stockholders, diluted	33,715				12,700
	Net loss per share:
	Basic	$	(0.09	)		$	(0.18	)
	Diluted	$	(0.09	)		$	(0.18	)
Schedule of antidilutive securities excluded from computation of diluted net income per share of common stock	'
	The following weighted-average shares of common stock equivalents were excluded from the computation of diluted net loss per share of common stock for the periods presented because including them would have been antidilutive.
		Quarter Ended			Quarter Ended
		31-Mar-14			31-Mar-13
		(in thousands)
	Stock options to purchase common stock	5,664			3,658
	Warrants to purchase common stock	51			—
	Unvested restricted stock awards	4			—
	Total	5,719			3,658

Geographical_Information_Table

Geographical Information (Tables)	3 Months Ended
	Mar. 31, 2014
Segment Reporting [Abstract]	'
Schedule of total revenues based on where customers are physically located	'
	The following table represents total net revenues based on where customers are physically located:
		Quarter Ended		Quarter Ended
		31-Mar-14		31-Mar-13
		(in thousands)
	United States	$	27,085	$	22,809
	Europe	9,790		4,516
	Other	1,413		2,208
	Total revenues	$	38,288	$	29,533

StockBased_Compensation_Tables

Stock-Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Stock-based compensation cost	'
	Parametric recognized stock-based compensation for employees and non-employees in connection with the 2011 Equity Incentive Plan (the "2011 Plan") in the accompanying consolidated statements of operations as follows:
		For the Quarter Ended March 31,
		2014			2013
		(in thousands)
	Cost of revenue	$	30		$	20
	Selling and marketing	120			75
	Product development	206			65
	General and administrative	693			548
	Total stock-based compensation	$	1,049		$	708
Schedule of weighted-average assumptions	'
	Determination of Fair Value
	The estimated grant date fair value of stock-based awards granted was calculated using the Black-Scholes option-pricing model, based on the assumptions discussed below:
		For the Quarter Ended
		31-Mar-14
	Expected term (in years)	6.1 - 6.3
	Risk-free interest rate	1.9% - 2.0%
	Expected volatility	49.7% - 49.8%
	Dividend rate	0%
Summary of activity in share available for grant	'
	The following table presents the stock activity and the total number of shares available for grant as of March 31, 2014:
		(in thousands)
	Balance at December 31, 2013	1,439
	VTBH 2011 Plan terminated at Merger	(1,439	)
	2013 Plan adopted at Merger	2,372
	Options granted	(947	)
	RSAs granted	(6	)
	Balance at March 31, 2014	1,419
Stock option activity	'
		Options Outstanding
		Number of Shares Underlying Outstanding Options		Weighted-Average Exercise Price		Weighted-Average Remaining Contractual Term	Aggregate Intrinsic Value
						(In years)
	Outstanding at December 31, 2013	3,960,783		4.7		8.45	3,031,094
	Granted	947,327		15.63
	Assumed in acquisition	1,392,854		6.02
	Exercised	(127,179	)	4.6
	Forfeited	(52,752	)	—
	Outstanding at March 31, 2014	6,121,033		6.92		7.96	48,829,243
	Vested and expected to vest at March 31, 2014	6,121,033		6.92		7.96	48,829,243
	Exercisable at March 31, 2014	2,769,932		4.5		5.81	26,592,151
Restricted stock awards	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Stock option activity	'
		RSAs outstanding		Weighted Average Grant Date Fair Value
	Unvested at January 1, 2014	—		$	—
	Granted	6,396		15.63
	Unvested at March 31, 2014	6,396		15.63
	Expected to vest at March 31, 2014	6,396		$	15.63

Organization_and_Description_o1

Organization and Description of Business (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2013	Jan. 15, 2014	Jan. 15, 2014	Jan. 15, 2014	Aug. 05, 2013	Jan. 15, 2014	Dec. 31, 2013	Aug. 05, 2013	Jan. 15, 2014
			VTB Holdings, Inc	Merger of VTB Holdings, Inc. and Parametric Sound Corporation	Merger of VTB Holdings, Inc. and Parametric Sound Corporation	Merger of VTB Holdings, Inc. and Parametric Sound Corporation	Merger of VTB Holdings, Inc. and Parametric Sound Corporation	Merger of VTB Holdings, Inc. and Parametric Sound Corporation	Merger of VTB Holdings, Inc. and Parametric Sound Corporation	Merger of VTB Holdings, Inc. and Parametric Sound Corporation	Merger of VTB Holdings, Inc. and Parametric Sound Corporation
			Common stock	VTBH Series A Preferred Stock converted into post-merger Parametric common stock	Common stock	VTB Holdings, Inc	VTB Holdings, Inc	VTB Holdings, Inc	VTB Holdings, Inc	Parametric Sound Corporation	Parametric Sound Corporation
								Common stock	Common stock		Common stock
Business Acquisition [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Equity interests issued and/or issuable in the transaction	'	'	'	'	'	'	'	30,227,100	'	'	'
Common stock par value	$0.00	$0.00	'	'	'	'	'	$0.00	'	'	'
Exchange ratio of common stock	'	'	'	'	'	'	'	0.35997	'	'	'
Ownership percentage	'	'	'	'	'	80.00%	80.00%	'	'	20.00%	'
Common stock shares outstanding	37,651,247	12,700,426	35,282,286	'	37,501,722	'	'	'	12,700,460	'	7,274,622
Number of shares converted	'	'	'	17,526,640	'	'	'	'	'	'	'

Fair_Value_Measurement_Details

Fair Value Measurement (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Level I	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Cash and cash equivalents - money market funds	$19	$19
Total financial assets	19	19
Other current liabilities - derivative liabilities	0	0
Total financial liabilities	0	0
Level II	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Cash and cash equivalents - money market funds	0	0
Total financial assets	0	0
Other current liabilities - derivative liabilities	-29	-392
Total financial liabilities	-29	-392
Level III	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Cash and cash equivalents - money market funds	0	0
Total financial assets	0	0
Other current liabilities - derivative liabilities	0	0
Total financial liabilities	0	0
Total	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Cash and cash equivalents - money market funds	19	19
Total financial assets	19	19
Other current liabilities - derivative liabilities	-29	-392
Total financial liabilities	($29)	($392)

Concentrations_of_Revenue_and_2

Concentrations of Revenue and Accounts Receivable (Details) (Customer concentration risk)	3 Months Ended			12 Months Ended	3 Months Ended			12 Months Ended	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
	Customer A	Customer A	Customer A	Customer A	Customer B	Customer B	Customer B	Customer B	Customer C	Customer C
	Revenues	Revenues	Accounts Receivable	Accounts Receivable	Revenues	Revenues	Accounts Receivable	Accounts Receivable	Revenues	Revenues
Concentration Risk [Line Items]	'	'	'	'	'	'	'	'	'	'
Concentration Risk, Percentage	22.00%	10.00%	28.00%	24.00%	15.00%	23.00%	18.00%	20.00%	11.00%	16.00%

Condensed_Consolidated_Balance4

Condensed Consolidated Balance Sheet Components Inventory (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Condensed Consolidated Balance Sheet Components [Abstract]	'	'
Raw materials	$2,867	$5,499
Finished goods	38,717	44,144
Total inventories, net	$41,584	$49,643

Condensed_Consolidated_Balance5

Condensed Consolidated Balance Sheet Components Allowance for Sales Returns (Details) (Allowance for Sales Returns, USD $)	3 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Allowance for Sales Returns	'	'
Movement in Valuation Allowances and Reserves [Roll Forward]	'	'
Sales return reserves, beginning balance	$6,266	$7,748
Reserve accrual	1,236	20,146
Recoveries and deductions, net	-2,501	-21,628
Sales return reserves, ending balance	$5,001	$6,266

Condensed_Consolidated_Balance6

Condensed Consolidated Balance Sheet Components Property and equipment (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Property, Plant and Equipment [Line Items]	'	'
Total property and equipment, gross	$13,582	$12,803
Less: accumulated depreciation and amortization	-7,353	-5,434
Total property and equipment, net	6,229	7,369
Machinery and equipment	'	'
Property, Plant and Equipment [Line Items]	'	'
Total property and equipment, gross	551	249
Software and software development	'	'
Property, Plant and Equipment [Line Items]	'	'
Total property and equipment, gross	674	581
Furniture and fixtures	'	'
Property, Plant and Equipment [Line Items]	'	'
Total property and equipment, gross	264	144
Tooling	'	'
Property, Plant and Equipment [Line Items]	'	'
Total property and equipment, gross	1,909	1,756
Leasehold improvements	'	'
Property, Plant and Equipment [Line Items]	'	'
Total property and equipment, gross	86	59
Demonstration units and convention booths	'	'
Property, Plant and Equipment [Line Items]	'	'
Total property and equipment, gross	$10,098	$10,014

Condensed_Consolidated_Balance7

Condensed Consolidated Balance Sheet Components Accrued Liabilities (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Condensed Consolidated Balance Sheet Components [Abstract]	'	'
Accrued Expenses	$5,619	$5,295
Accrued compensation expenses	2,387	2,089
Other	2,335	1,231
Total accrued liabilities	$10,341	$8,615

Condensed_Consolidated_Balance8

Condensed Consolidated Balance Sheet Components Warranty (Details) (USD $)	3 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Warranty Accrual [Roll Forward]	'	'
Warranty - beginning of period	$139	$165
Warranty costs accrued	154	614
Warranty claims	-161	-640
Warranty - end of period	$132	$139

Business_Combination_Narrative

Business Combination Narrative (Details) (USD $)

3 Months Ended

0 Months Ended

3 Months Ended

In Millions, except Share data, unless otherwise specified

Mar. 31, 2014

Mar. 31, 2014

Jan. 15, 2014

Jan. 15, 2014

Jan. 15, 2014

Jan. 15, 2014

Jan. 15, 2014

Jan. 15, 2014

Jan. 15, 2014

Aug. 05, 2013

Jan. 15, 2014

Aug. 05, 2013

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Merger of VTB Holdings, Inc. and Parametric Sound Corporation

Merger of VTB Holdings, Inc. and Parametric Sound Corporation

Merger of VTB Holdings, Inc. and Parametric Sound Corporation

Merger of VTB Holdings, Inc. and Parametric Sound Corporation

Merger of VTB Holdings, Inc. and Parametric Sound Corporation

Merger of VTB Holdings, Inc. and Parametric Sound Corporation

Merger of VTB Holdings, Inc. and Parametric Sound Corporation

Merger of VTB Holdings, Inc. and Parametric Sound Corporation

Merger of VTB Holdings, Inc. and Parametric Sound Corporation

Merger of VTB Holdings, Inc. and Parametric Sound Corporation

Merger of VTB Holdings, Inc. and Parametric Sound Corporation

Minimum

Minimum

Maximum

Maximum

Developed technology

Customer relationships

Trade name

Common stock

Stock options

Parametric Sound Corporation

Parametric Sound Corporation

VTB Holdings, Inc

VTB Holdings, Inc

Merger of VTB Holdings, Inc. and Parametric Sound Corporation

Merger of VTB Holdings, Inc. and Parametric Sound Corporation

director

director

Business Acquisition [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Expected volatility, minimum

49.70%

87.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Expected volatility, maximum

49.80%

90.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Risk-free interest rate, minimum

1.90%

0.47%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Risk-free interest rate, maximum

2.00%

0.92%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Forfeitures rate, minimum

'

1.10%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Forfeitures rate, maximum

'

4.10%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Expected term (in years)

'

'

'

'

'

'

'

'

'

'

'

'

'6 years 1 month 6 days

'3 years 3 months 11 days

'6 years 3 months 18 days

'4 years 7 months 10 days

Number of board of directors members

'

'

'

'

'

'

'

'

2

'

5

'

'

'

'

'

Equity interests issued and/or issuable in the transaction

'

'

'

'

'

'

30,227,100

3,960,783

'

'

'

'

'

'

'

'

Exchange ratio of common stock

'

'

'

'

'

'

0.35997

'

'

'

'

'

'

'

'

'

Ownership percentage

'

'

'

'

'

'

'

'

'

20.00%

80.00%

80.00%

'

'

'

'

Purchase price per share

'

'

$14.30

'

'

'

'

'

'

'

'

'

'

'

'

'

Acquired intangible assets, weighted average useful life

'

'

'

'7 years

'2 years

'5 years

'

'

'

'

'

'

'

'

'

'

Deferred tax asset

'

'

$6.70

'

'

'

'

'

'

'

'

'

'

'

'

'

Deferred tax liability

'

'

$13.50

'

'

'

'

'

'

'

'

'

'

'

'

'

Business_Combination_Transacti

Business Combination - Transaction Costs (Details) (Merger of VTB Holdings, Inc. and Parametric Sound Corporation, USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014
Merger of VTB Holdings, Inc. and Parametric Sound Corporation	'
Business Acquisition [Line Items]	'
Legal fees	$785
Accounting fees	84
Advisory fees	2,704
Termination and severance	450
Other	205
Total Transaction Costs	$4,228

Business_Combination_Considera

Business Combination - Consideratin Given (Details) (USD $)	0 Months Ended
In Thousands, unless otherwise specified	Jan. 15, 2014
Common stock	'
Business Acquisition [Line Items]	'
Fair Value of Parametric equity consideration	$104,027
Merger of VTB Holdings, Inc. and Parametric Sound Corporation	'
Business Acquisition [Line Items]	'
Purchase Price	113,782
Merger of VTB Holdings, Inc. and Parametric Sound Corporation | Stock options	'
Business Acquisition [Line Items]	'
Fair Value of Parametric equity consideration	$9,755

Business_Combination_Assets_Ac

Business Combination - Assets Acquired and Liabilities Assumed (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Jan. 15, 2014	Jan. 15, 2014	Jan. 15, 2014	Jan. 15, 2014	Jan. 15, 2014
In Thousands, unless otherwise specified			Merger of VTB Holdings, Inc. and Parametric Sound Corporation	Merger of VTB Holdings, Inc. and Parametric Sound Corporation	Merger of VTB Holdings, Inc. and Parametric Sound Corporation	Merger of VTB Holdings, Inc. and Parametric Sound Corporation	Merger of VTB Holdings, Inc. and Parametric Sound Corporation
				In-process research and development (IPR&D)	Developed technology	Customer relationships	Trade name
Business Acquisition [Line Items]	'	'	'	'	'	'	'
Cash and cash equivalents	'	'	$4,093	'	'	'	'
Accounts receivable	'	'	95	'	'	'	'
Deferred tax asset	'	'	6,696	'	'	'	'
Other current assets	'	'	740	'	'	'	'
Property and equipment	'	'	206	'	'	'	'
Intangible assets, indefinite-lived	'	'	'	27,100	'	'	'
Intangible assets, finite-lived	'	'	'	'	8,880	270	170
Goodwill	80,868	0	80,868	'	'	'	'
Accounts payable and accrued liabilities	'	'	-1,741	'	'	'	'
Capital lease obligation	'	'	-120	'	'	'	'
Deferred tax liabilities	'	'	-13,475	'	'	'	'
Total Net Assets Acquired	'	'	$113,782	'	'	'	'

Business_Combination_Unaudited

Business Combination - Unaudited Pro Forma (Details) (Merger of VTB Holdings, Inc. and Parametric Sound Corporation, USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Merger of VTB Holdings, Inc. and Parametric Sound Corporation	'	'
Business Acquisition [Line Items]	'	'
Pro Forma Net Revenues	$38,288,000	$29,688,000
Pro Forma Net Income (Loss)	-4,996,000	-4,310,000
Pre-acquisition transaction costs	$1,200,000	'

Goodwill_and_Other_Intangible_2

Goodwill and Other Intangible Assets, net (Details) (USD $)	3 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Schedule of Goodwill, Finite and Indefinite-lived Intangible Assets [Line Items]	'	'
Finite-lived intangible assets, gross carrying value	'	$5,703
Finite-lived intangible assets, accumulated amortization	1,968	1,731
Finite-lived intangible assets, net book value	13,055	3,972
Total intangible assets, gross carrying value	42,178	'
Total intangible assets, net book value	40,210	3,972
Goodwill	80,868	0
Customer relationships	'	'
Schedule of Goodwill, Finite and Indefinite-lived Intangible Assets [Line Items]	'	'
Finite-lived intangible assets, gross carrying value	5,796	5,526
Finite-lived intangible assets, accumulated amortization	1,828	1,623
Finite-lived intangible assets, net book value	3,968	3,903
Non-compete agreements	'	'
Schedule of Goodwill, Finite and Indefinite-lived Intangible Assets [Line Items]	'	'
Amortization period at date of acquisition	'2 years	'2 years
Finite-lived intangible assets, gross carrying value	177	177
Finite-lived intangible assets, accumulated amortization	127	108
Finite-lived intangible assets, net book value	50	69
Developed technology	'	'
Schedule of Goodwill, Finite and Indefinite-lived Intangible Assets [Line Items]	'	'
Amortization period at date of acquisition	'7 years	'
Finite-lived intangible assets, gross carrying value	8,880	'
Finite-lived intangible assets, accumulated amortization	6	'
Finite-lived intangible assets, net book value	8,874	'
Trade name	'	'
Schedule of Goodwill, Finite and Indefinite-lived Intangible Assets [Line Items]	'	'
Amortization period at date of acquisition	'5 years	'
Finite-lived intangible assets, gross carrying value	170	'
Finite-lived intangible assets, accumulated amortization	7	'
Finite-lived intangible assets, net book value	163	'
In-process research and development (IPR&D)	'	'
Schedule of Goodwill, Finite and Indefinite-lived Intangible Assets [Line Items]	'	'
Indefinite-lived intangible assets	27,100	'
Patent and trademarks	'	'
Schedule of Goodwill, Finite and Indefinite-lived Intangible Assets [Line Items]	'	'
Indefinite-lived intangible assets	$55	'
Maximum | Customer relationships	'	'
Schedule of Goodwill, Finite and Indefinite-lived Intangible Assets [Line Items]	'	'
Amortization period at date of acquisition	'13 years	'13 years
Minimum | Customer relationships	'	'
Schedule of Goodwill, Finite and Indefinite-lived Intangible Assets [Line Items]	'	'
Amortization period at date of acquisition	'2 years	'2 years

Goodwill_and_Other_Intangible_3

Goodwill and Other Intangible Assets, net - Estimated Future Amortization Expense (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]	'	'
2014	$1,088	'
2015	2,343	'
2016	2,049	'
2017	1,882	'
2018	1,802	'
Thereafter	3,891	'
Total	$13,055	$3,972

Goodwill_and_Other_Intangible_4

Goodwill and Other Intangible Assets, net - Additional Disclosures (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'	'
Amortization of intangible assets	$237	$231

Longterm_Debt_Details

Long-term Debt (Details) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Debt Instrument [Line Items]	'	'	'
Total outstanding debt	$52,227,000	'	$64,578,000
Total noncurrent portion of long-term debt	0	'	10,342,000
Interest expense	4,240,000	'	1,314,000
Amortization of debt financing costs	2,545,000	199,000	199,000
Write-off of deferred financing costs associated with former credit facility	2,200,000	'	'
Revolving line of credit | Revolving credit facility, maturing March 2019	'	'	'
Debt Instrument [Line Items]	'	'	'
Total outstanding debt	34,490,000	'	0
Revolving line of credit | Revolving line of credit	'	'	'
Debt Instrument [Line Items]	'	'	'
Total outstanding debt	0	'	39,736,000
Current maturities of outstanding debt	-34,490,000	'	-39,736,000
Term loans	'	'	'
Debt Instrument [Line Items]	'	'	'
Total outstanding debt	0	'	14,500,000
Current maturities of outstanding debt	0	'	-14,500,000
Subordinated notes	'	'	'
Debt Instrument [Line Items]	'	'	'
Total outstanding debt	17,737,000	'	10,342,000
Current maturities of outstanding debt	($17,737,000)	'	$0

Longterm_Debt_Loan_Agreement_D

Long-term Debt - Loan Agreement (Details) (Revolving credit facility, maturing March 2019, USD $)	3 Months Ended
	Mar. 31, 2014
Line of Credit Facility [Line Items]	'
Maximum borrowing capacity	$60,000,000
Term of credit facility	'5 years
Base rate	'
Line of Credit Facility [Line Items]	'
Basis spread on variable rate	4.75%
Base rate | Minimum	'
Line of Credit Facility [Line Items]	'
Basis spread on variable rate	1.00%
Base rate | Maximum	'
Line of Credit Facility [Line Items]	'
Basis spread on variable rate	1.50%
LIBOR	'
Line of Credit Facility [Line Items]	'
Basis spread on variable rate	2.75%
LIBOR | Minimum	'
Line of Credit Facility [Line Items]	'
Basis spread on variable rate	2.00%
LIBOR | Maximum	'
Line of Credit Facility [Line Items]	'
Basis spread on variable rate	2.50%
US Borrowers	'
Line of Credit Facility [Line Items]	'
Maximum borrowing capacity	50,000,000
UK Borrower	'
Line of Credit Facility [Line Items]	'
Maximum borrowing capacity	$10,000,000

Longterm_Debt_Loan_and_Securit

Long-term Debt - Loan and Security Agreement (Details) (USD $)

3 Months Ended

3 Months Ended

0 Months Ended

1 Months Ended

12 Months Ended

12 Months Ended

0 Months Ended

1 Months Ended

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Jan. 15, 2014

Aug. 30, 2013

Jan. 15, 2014

Jan. 15, 2014

Jan. 15, 2014

Mar. 13, 2014

Mar. 13, 2014

Jan. 15, 2014

Aug. 31, 2012

Dec. 31, 2012

Aug. 31, 2011

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Feb. 28, 2014

Jan. 15, 2014

Aug. 31, 2012

Oct. 31, 2010

Aug. 31, 2012

Aug. 31, 2012

Aug. 31, 2012

Aug. 31, 2012

Oct. 31, 2010

Aug. 31, 2012

Aug. 31, 2012

Aug. 31, 2013

Revolving credit facility, maturing March 2019

Revolving credit facility, maturing March 2019

Revolving credit facility, maturing March 2019

Revolving credit facility, maturing March 2019

Revolving credit facility, maturing March 2019

Revolving credit facility, maturing March 2019

Revolving credit facility, maturing March 2019

Subordinated notes

Subordinated notes

Subordinated notes

Loan and Security Agreement

Loan and Security Agreement

Loan and Security Agreement

Loan and Security Agreement

Loan and Security Agreement

Loan and Security Agreement

Loan and Security Agreement

Loan and Security Agreement

Loan and Security Agreement

Loan and Security Agreement

Loan and Security Agreement

Loan and Security Agreement

Loan and Security Agreement

Loan and Security Agreement

Loan and Security Agreement

Loan and Security Agreement

Loan and Security Agreement

Loan and Security Agreement

Loan and Security Agreement

Loan and Security Agreement

Loan and Security Agreement

Loan and Security Agreement

Loan and Security Agreement

Loan and Security Agreement

Loan and Security Agreement

Loan and Security Agreement

LIBOR

LIBOR

LIBOR

Base rate

Base rate

Base rate

Issuance of August Notes

Issuance of January Note

After March 1, 2014

Between February 28, 2014 and April 15, 2014

On or prior to April 15, 2013

Thirty consecutive day period during first quarter of each fiscal year

Revolving line of credit

Revolving line of credit

Revolving line of credit

Revolving line of credit

Revolving line of credit

Revolving line of credit

Revolving line of credit

Revolving line of credit

Revolving line of credit

Term loans

Term loans

Term loans

Term loans

Term loans

Term loans

Term loans

Term loans

Term loans

Term loans

Term loans

Subordinated notes

Minimum

Maximum

Minimum

Maximum

CEO, Director, and SG VTB Holdings, LLC

Adjusted base rate

Adjusted base rate

Adjusted base rate - Federal funds rate

Adjusted base rate - LIBOR

LIBOR

LIBOR

Adjusted base rate

Adjusted base rate

Adjusted base rate - Federal funds rate

Adjusted base rate - LIBOR

LIBOR

LIBOR

LIBOR

Minimum

Maximum

Minimum

Maximum

Minimum

Maximum

Minimum

Maximum

Line of Credit Facility [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Maximum borrowing capacity

'

'

$60,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$55,000,000

'

$15,000,000

'

'

'

'

'

'

'

'

$45,000,000

$28,000,000

'

'

'

'

'

'

'

'

Draw down on loans

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

45,000,000

'

'

'

'

'

'

'

'

'

Debt, amount

'

'

'

'

'

'

'

'

'

7,000,000

10,000,000

7,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Repayments of loans

14,500,000

3,750,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

7,500,000

7,000,000

22,100,000

'

'

'

'

'

'

'

'

'

Repayments of line of credit

49,736,000

33,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

10,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Draw down on line of credit

44,490,000

9,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

38,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Minimum interest rate

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

5.50%

'

'

'

'

'

'

'

'

Basis spread on variable rate

'

'

'

2.75%

2.00%

2.50%

4.75%

1.00%

1.50%

'

'

'

'

'

'

'

'

'

'

'

2.50%

3.25%

0.50%

1.00%

3.50%

4.25%

'

'

'

'

2.50%

3.25%

0.50%

1.00%

4.00%

3.50%

4.25%

'

Remaining borrowing capacity

'

'

6,400,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Amount of subordinated notes required to reduce outstanding borrowings

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

10,000,000

Additional subordinated indebtedness

'

'

'

'

'

'

'

'

'

'

'

'

7,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Commitment amount

'

'

'

'

'

'

'

'

'

'

'

'

35,000,000

35,000,000

39,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Increase in interest rate margin

'

'

'

'

'

'

'

'

'

'

'

'

0.75%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Maximum allowable aggregate dollar amount of outstanding loan

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$35,000,000

$25,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Longterm_Debt_Deferred_Financi

Long-term Debt - Deferred Financing Costs, Invoice Factoring and Subordinated Notes (Details)	3 Months Ended		12 Months Ended					0 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Jan. 15, 2014	Aug. 30, 2013	Jan. 15, 2014	Jan. 15, 2014	Aug. 30, 2013	Jan. 15, 2014
	USD ($)	USD ($)	USD ($)	GBP (£)	Subordinated notes	Subordinated notes	Subordinated notes	VTB Holdings, Inc	VTB Holdings, Inc	VTB Holdings, Inc
					USD ($)	Issuance of August Notes	Issuance of January Note	Issuance of January Note	Subordinated notes	Subordinated notes
						CEO, Director, and SG VTB Holdings, LLC	USD ($)	CEO, Director, and SG VTB Holdings, LLC	Issuance of August Notes	Issuance of January Note
						USD ($)			CEO, Director, and SG VTB Holdings, LLC	CEO, Director, and SG VTB Holdings, LLC
									USD ($)	USD ($)
Debt Instrument [Line Items]	'	'	'	'	'	'	'	'	'	'
Amortization of debt financing costs	$2,545,000	$199,000	$199,000	'	'	'	'	'	'	'
Write-off of deferred financing costs associated with the Loan and Security Agreement	2,200,000	'	'	'	'	'	'	'	'	'
Debt, amount	'	'	'	'	7,000,000	10,000,000	7,000,000	'	10,000,000	7,000,000
Interest rate for the first year	'	'	'	'	'	'	'	10.00%	10.00%	'
Interest rate for all periods after the first year	'	'	'	'	'	'	'	20.00%	20.00%	'
Maximum transfer of ownership of eligible trade accounts receivable for cash	'	'	'	£ 5,000,000	'	'	'	'	'	'

Commitments_and_Contingencies_

Commitments and Contingencies (Details) (Merger of VTB Holdings, Inc. and Parametric Sound Corporation)	Jan. 15, 2014	Aug. 05, 2013
VTB Holdings, Inc	'	'
Business Acquisition [Line Items]	'	'
Ownership percentage	80.00%	80.00%
Parametric Sound Corporation	'	'
Business Acquisition [Line Items]	'	'
Ownership percentage	'	20.00%

Accumulated_Other_Comprehensiv2

Accumulated Other Comprehensive Income (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]	'
Balance at December 31, 2013	$105
Foreign currency exchange adjustments	128
Balance at March 31, 2014	$233

Net_Loss_Per_Share_Of_Common_S2

Net Loss Per Share Of Common Stock - Computation of Basic and Diluted Earnings per Share (Details) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Basic and diluted:	'	'
Net loss	($2,906)	($2,304)
Basic:	'	'
Weighted-average shares used in computing net (loss) income per share attributable to common stockholders, basic (in shares)	33,715	12,700
Diluted:	'	'
Added weighted-average effect of dilutive securities (in shares)	0	0
Weighted-average shares used in computing net (loss) income per share attributable to common stockholders, diluted (in shares)	33,715	12,700
Net loss per share:	'	'
Basic (in dollars per share)	($0.09)	($0.18)
Diluted (in dollars per share)	($0.09)	($0.18)

Net_Loss_Per_Share_Of_Common_S3

Net Loss Per Share Of Common Stock - Antidilutive Securities (Details)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Antidilutive securities excluded from computation of earnings per share	5,719	3,658
Stock options	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Antidilutive securities excluded from computation of earnings per share	5,664	3,658
Stock Purchase Warrants	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Antidilutive securities excluded from computation of earnings per share	51	0
Restricted stock awards	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Antidilutive securities excluded from computation of earnings per share	4	0

Income_Taxes_Details

Income Taxes (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Income Tax Disclosure [Abstract]	'	'
(Benefit) provision for income taxes	($5,832,000)	$263,000
Effective tax rate	70.00%	-12.90%
Federal statutory rate	35.00%	'
NOL available to offset future income	13,000,000	'
Uncertain tax positions	$1,500,000	'

Related_Party_Details

Related Party (Details) (USD $)	Aug. 30, 2013	Jan. 15, 2014	Jan. 15, 2014	Jan. 15, 2014	Aug. 30, 2013	Aug. 30, 2013	Jan. 15, 2014
	VTB Holdings, Inc	VTB Holdings, Inc	Subordinated notes	Subordinated notes	Subordinated notes	Subordinated notes	Subordinated notes
	CEO, Director, and SG VTB Holdings, LLC	CEO, Director, and SG VTB Holdings, LLC		Issuance of January Note	CEO, Director, and SG VTB Holdings, LLC	VTB Holdings, Inc	VTB Holdings, Inc
	Issuance of August Notes	Issuance of January Note			Issuance of August Notes	CEO, Director, and SG VTB Holdings, LLC	CEO, Director, and SG VTB Holdings, LLC
						Issuance of August Notes	Issuance of January Note
Related Party Transaction [Line Items]	'	'	'	'	'	'	'
Subordinated notes	$10,000,000	'	'	'	'	'	'
Interest rate for the first year	'	10.00%	'	'	'	10.00%	'
Interest rate for all periods after the first year	'	20.00%	'	'	'	20.00%	'
Debt, amount	'	'	$7,000,000	$7,000,000	$10,000,000	$10,000,000	$7,000,000

Geographical_Information_Reven

Geographical Information - Revenues (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Revenues	$38,288	$29,533
United States	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Revenues	27,085	22,809
Europe	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Revenues	9,790	4,516
United Kingdom	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Revenues	9,500	3,500
Other	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Revenues	$1,413	$2,208

StockBased_Compensation_Stockb

Stock-Based Compensation - Stock-based Compensation Expense (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'
Total stock based compensation	$1,049	$708
Cost of revenue	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'
Total stock based compensation	30	20
Selling and marketing	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'
Total stock based compensation	120	75
Product development	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'
Total stock based compensation	206	65
General and administrative	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'
Total stock based compensation	$693	$548

StockBased_Compensation_Weight

Stock-Based Compensation - Weighted-Average Assumptions (Details)	3 Months Ended
	Mar. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Risk-free interest rate, minimum	1.90%
Risk-free interest rate, maximum	2.00%
Expected volatility, minimum	49.70%
Expected volatility, maximum	49.80%
Dividend rate	0.00%
Minimum	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Expected term (in years)	'6 years 1 month 6 days
Maximum	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'
Expected term (in years)	'6 years 3 months 18 days

StockBased_Compensation_Shares

Stock-Based Compensation - Shares Available for Grant (Details)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award, Options, Shares Available for Grant [Roll Forward]	'
Balance, beginning of period (in shares)	1,439
VTBH 2011 Plan terminated at Merger (in shares)	-1,439
Authorized and assumed in Merger (in shares)	2,372
Options granted and assumed in Merger (in shares)	-947
RSAs granted (in shares)	-6
Balance, end of period (in shares)	1,419

StockBased_Compensation_Stock_

Stock-Based Compensation - Stock Option Activity (Details) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]	'	'
Outstanding beginning of period (in shares)	3,960,783	'
Granted (in shares)	947,327	'
Assumed in acquisition (in shares)	1,392,854	'
Exercised (in shares)	-127,179	'
Forfeited (in shares)	-52,752	'
Outstanding end of period (in shares)	6,121,033	3,960,783
Vested and expected to vest (in shares)	6,121,033	'
Exercisable (in shares)	2,769,932	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]	'	'
Outstanding beginning of period (in dollars per share)	$4.70	'
Granted (in dollars per share)	$15.63	'
Assumed in acquisition (in dollars per share)	$6.02	'
Exercised (in dollars per share)	$4.60	'
Forfeited (in dollars per share)	$0	'
Outstanding end of period (in dollars per share)	$6.92	$4.70
Vested and expected to vest (in dollars per share)	$6.92	'
Exercisable (in dollars per share)	$4.50	'
Outstanding, weighted average remaining contractual term	'7 years 11 months 16 days	'8 years 5 months 12 days
Vested and expected to vest, weighted average remaining contractual term	'7 years 11 months 16 days	'
Exercisable, weighted average remaining contractual term	'5 years 9 months 22 days	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]	'	'
Outstanding, intrinsic value	$48,829,243	$3,031,094
Vested and expected to vest, intrinsic value	48,829,243	'
Exercisable, intrinsic value	$26,592,151	'

StockBased_Compensation_RSA_Ac

Stock-Based Compensation - RSA Activity (Details) (USD $)	3 Months Ended
	Mar. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]	'
Granted (in shares)	6,000
Restricted stock awards	'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]	'
Outstanding beginning of period (in shares)	0
Granted (in shares)	6,396
Outstanding end of period (in shares)	6,396
Expected to vest (in shares)	6,396
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]	'
Outstanding beginning of period (in dollars per share)	0
Granted (in dollars per share)	15.63
Outstanding end of period (in dollars per share)	15.63
Expected to vest (in dollars per share)	15.63

StockBased_Compensation_Detail

Stock-Based Compensation (Details Narrative) (USD $)	3 Months Ended		3 Months Ended		0 Months Ended		3 Months Ended				0 Months Ended
In Millions, except Share data, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Mar. 31, 2014	Jan. 15, 2014	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2013	Jan. 15, 2014
			Stock options	Stock options	Stock options	Stock options	Restricted stock awards	Phantom equity	Phantom equity	Phantom equity	Common stock
				2011 Plan	2013 Plan	Inducement options granted outside of the 2013 Plan		2011 Phantom Equity Appreciation Plan	2011 Phantom Equity Appreciation Plan	2011 Phantom Equity Appreciation Plan	Merger of VTB Holdings, Inc. and Parametric Sound Corporation
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Share authorized (in shares)	'	'	'	'	2,250,000	'	'	'	1,500,000	'	'
Number of additional shares authorized	'	'	'	'	122,000	'	'	'	'	'	'
Common stock shares outstanding	37,651,247	12,700,426	'	3,960,783	'	'	'	'	'	'	'
Exchange ratio of common stock	'	'	'	'	'	'	'	'	'	'	0.35997
Award expiration period	'	'	'	'10 years	'	'	'	'	'	'	'
Forfeiture period in case participants cease employment with Parametric	'	'	'	'90 days	'	'	'	'	'	'	'
Weighted average grant date fair value of options granted (in dollars per share)	$8.60	'	'	'	'	'	'	'	'	'	'
Options exercised, intrinsic value	$1.30	'	'	'	'	'	'	'	'	'	'
Estimated grant date fair value of options vested	4.6	'	'	'	'	'	'	'	'	'	'
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options	13	'	'	'	'	'	'	'	'	'	'
Total unrecognized compensation cost related to non-vested options	'	'	'	'	'	'	$0.10	'	'	'	'
Amortization period of unrecognized compensation costs	'	'	'2 years 8 months 12 days	'	'	'	'3 years 9 months 18 days	'	'	'	'
Shares granted and outstanding (in shares)	'	'	'	'	'	'	'	1,255,280	'	1,357,410	'
Weighted average exercise price of options granted and outstanding (in dollars per share)	'	'	'	'	'	'	'	$1.58	'	$0.97	'
Outstanding stock options (in shares)	6,121,033	3,960,783	'	'	'	19,500	'	'	'	'	'

Subsequent_Events_Details

Subsequent Events (Details) (Subsequent event, USD $)	0 Months Ended
In Millions, except Share data, unless otherwise specified	Apr. 30, 2014	Apr. 29, 2014	Apr. 24, 2014	Apr. 24, 2014
	Revolving credit facility, maturing March 2019	Underwritten public offering	Underwritten public offering	30-day option granted to underwriters to purchase additional stock
Subsequent Event [Line Items]	'	'	'	'
Number of shares issued	'	'	4,000,000	600,000
Share price (in dollars per share)	'	'	$10	'
Net proceeds from Offering	'	$35.60	'	'
Outstanding amount repaid	$10	'	'	'