Skullcandy reported a drop a net loss of $3.0 million for last year, against a net profit of $25.9 million in 2012, but it expects to make a profit again in 2014 on a sales increase of between 5 and 7 percent. In the fourth quarter of 2013, the U.S. producer of audio accessories for sports and other leisure activities booked a net profit of $3.6 million, down from $11.5 million a year earlier, as its sales dropped by 28.4 percent to $72.2 million for the period. They fell by 24.4 percent in North America, with a big drop in sales to foreign customers from the region, and by 19.9 percent in other parts of the world.