these actions included adjustments to workforce , reduced purchases of raw materials and reductions in selling , general , and administrative expenses . the company continues to review its internal processes to identify inefficiencies and cost reduction opportunities . the company will continue to scrutinize its relationships with external suppliers to ensure it is achieving the highest quality materials and services at the most competitive cost . results of operations year ended september 30 , 2013 compared with the year ended september 30 , 2012 net revenues for the year ended september 30 , 2013 were $ 48.9 million , a decrease of 22.5 % or $ 14.3 million from $ 63.2 million for the year ended september 30 , 2012. the decrease in net revenues was the result of the successful completion of a large asphalt plant delivered in fiscal 2012 and continued weak domestic road-building activity . in addition , canadian sales declined as the canadian government 's infrastructure spend under the building canada plan nears completion . gross margins for fiscal 2013 were $ 11.0 million , or 22.5 % of net revenues , versus $ 12.0 million in 2012 , or 19.0 % of net revenues . the gross margin increase of 350 basis points in 2013 was due to reduced material costs and improved manufacturing efficiencies . 16 product engineering and development expenses decreased $ 626,000 or 26.8 % to $ 1,713,000 in 2013 in line with the decrease in revenues . selling , general and administrative expenses decreased $ 2,586,000 or 27.8 % to $ 6,712,000 as a result of reduced commissions and headcount reductions related to the lower revenues , and lower legal and advertising expenses . the company has historically participated in the construction industry 's triennial conexpo-con/agg show ( conexpo ) . the costs associated with the company 's full-scale conexpo exhibits have been significant . during fiscal 2013 , the company reduced its estimated advertising expenses for the 2014 conexpo show by $ 750,000 as management deemed it prudent to curtail such expenditures due to the current condition of the highway construction industry . fiscal 2013 had operating income of $ 2,578,000 versus $ 393,000 in fiscal 2012. operating margins for fiscal 2013 were 5.3 % compared with 0.6 % in fiscal 2012. the improved operating results in 2013 were due to continued improvements in production , lower purchasing costs , reduced product engineering and development expenses , and tight controls on selling , general and administrative expenses . as of september 30 , 2013 and 2012 , the cost basis of the investment portfolio was $ 81.2 million and $ 80.6 million , respectively . $ 2.5 million of cash from operations was transferred into the investment portfolio during fiscal 2012 while $ 2.0 million in cash was transferred from the investment portfolio back into operating cash in fiscal 2013. in each of years ended september 30 , 2013 and 2012 , net investment interest and dividend income ( investment income ) was $ 2.3 million . the net realized and unrealized gains on marketable securities were $ 1.5 million in 2013 versus $ 4.1 million in 2012. total cash and investment balance at september 30 , 2013 was $ 92.7 million compared to the september 30 , 2012 cash and investment balance of $ 84.7 million . the effective income tax rate for fiscal 2013 was a benefit of ( 6.2 % ) versus expense of 34.7 % in fiscal 2012. the company received favorable irs rulings on its research and development tax credits ( r & d credits ) on amended returns filed for tax years 2006 through 2010 ( fiscal years 2007 through 2011 ) . in total , the company received tax refunds of $ 827,000 related to r & d credits for tax years 2006 through 2008 and recorded additional r & d credits of $ 1,302,000 related to tax years 2009 through 2012 ( fiscal years 2010 through 2013 ) . r & d credits of $ 2,129,000 are included in the company 's income tax benefit of ( $ 392,000 ) in the consolidated statement of operations for the year ended september 30 , 2013. of the $ 1,302,000 in r & d credits , $ 497,000 reduced the company 's current federal income taxes payable for the year ended september 30 , 2013 and $ 805,000 is included as r & d credits carry-forwards in the net deferred income and other tax liabilities of ( $ 484,000 ) in the consolidated balance sheet as of september 30 , 2013. the change in the effective income tax rate between years is primarily due to the r & d credits recorded in fiscal 2013 ( see note 6 to consolidated financial statements ) . net income for the year ended september 30 , 2013 was $ 6,725,000 or $ .71 per share versus $ 4,472,000 or $ .47 per share for the year ended september 30 , 2012. story_separator_special_tag reduced by 75 % , and the cost basis of inventories greater than five years old are reduced to zero . inventory is typically reviewed for obsolescence on an annual basis computed as of september 30th , the company 's fiscal year end . if significant known changes in trends , technology or other specific circumstances that warrant consideration occur during the year , then the impact on obsolescence is considered at that time . investments marketable debt and equity securities are categorized as trading securities and are thus marked to market and stated at fair value . fair value is determined using the quoted closing or latest bid prices for level 1 investments and market standard valuation methodologies for level 2 investments . realized gains and losses on investment transactions are determined by specific identification and are recognized as incurred in the consolidated statements of operations . net unrealized gains and losses are reported in the consolidated statements of operations in the current story_separator_special_tag these actions included adjustments to workforce , reduced purchases of raw materials and reductions in selling , general , and administrative expenses . the company continues to review its internal processes to identify inefficiencies and cost reduction opportunities . the company will continue to scrutinize its relationships with external suppliers to ensure it is achieving the highest quality materials and services at the most competitive cost . results of operations year ended september 30 , 2013 compared with the year ended september 30 , 2012 net revenues for the year ended september 30 , 2013 were $ 48.9 million , a decrease of 22.5 % or $ 14.3 million from $ 63.2 million for the year ended september 30 , 2012. the decrease in net revenues was the result of the successful completion of a large asphalt plant delivered in fiscal 2012 and continued weak domestic road-building activity . in addition , canadian sales declined as the canadian government 's infrastructure spend under the building canada plan nears completion . gross margins for fiscal 2013 were $ 11.0 million , or 22.5 % of net revenues , versus $ 12.0 million in 2012 , or 19.0 % of net revenues . the gross margin increase of 350 basis points in 2013 was due to reduced material costs and improved manufacturing efficiencies . 16 product engineering and development expenses decreased $ 626,000 or 26.8 % to $ 1,713,000 in 2013 in line with the decrease in revenues . selling , general and administrative expenses decreased $ 2,586,000 or 27.8 % to $ 6,712,000 as a result of reduced commissions and headcount reductions related to the lower revenues , and lower legal and advertising expenses . the company has historically participated in the construction industry 's triennial conexpo-con/agg show ( conexpo ) . the costs associated with the company 's full-scale conexpo exhibits have been significant . during fiscal 2013 , the company reduced its estimated advertising expenses for the 2014 conexpo show by $ 750,000 as management deemed it prudent to curtail such expenditures due to the current condition of the highway construction industry . fiscal 2013 had operating income of $ 2,578,000 versus $ 393,000 in fiscal 2012. operating margins for fiscal 2013 were 5.3 % compared with 0.6 % in fiscal 2012. the improved operating results in 2013 were due to continued improvements in production , lower purchasing costs , reduced product engineering and development expenses , and tight controls on selling , general and administrative expenses . as of september 30 , 2013 and 2012 , the cost basis of the investment portfolio was $ 81.2 million and $ 80.6 million , respectively . $ 2.5 million of cash from operations was transferred into the investment portfolio during fiscal 2012 while $ 2.0 million in cash was transferred from the investment portfolio back into operating cash in fiscal 2013. in each of years ended september 30 , 2013 and 2012 , net investment interest and dividend income ( investment income ) was $ 2.3 million . the net realized and unrealized gains on marketable securities were $ 1.5 million in 2013 versus $ 4.1 million in 2012. total cash and investment balance at september 30 , 2013 was $ 92.7 million compared to the september 30 , 2012 cash and investment balance of $ 84.7 million . the effective income tax rate for fiscal 2013 was a benefit of ( 6.2 % ) versus expense of 34.7 % in fiscal 2012. the company received favorable irs rulings on its research and development tax credits ( r & d credits ) on amended returns filed for tax years 2006 through 2010 ( fiscal years 2007 through 2011 ) . in total , the company received tax refunds of $ 827,000 related to r & d credits for tax years 2006 through 2008 and recorded additional r & d credits of $ 1,302,000 related to tax years 2009 through 2012 ( fiscal years 2010 through 2013 ) . r & d credits of $ 2,129,000 are included in the company 's income tax benefit of ( $ 392,000 ) in the consolidated statement of operations for the year ended september 30 , 2013. of the $ 1,302,000 in r & d credits , $ 497,000 reduced the company 's current federal income taxes payable for the year ended september 30 , 2013 and $ 805,000 is included as r & d credits carry-forwards in the net deferred income and other tax liabilities of ( $ 484,000 ) in the consolidated balance sheet as of september 30 , 2013. the change in the effective income tax rate between years is primarily due to the r & d credits recorded in fiscal 2013 ( see note 6 to consolidated financial statements ) . net income for the year ended september 30 , 2013 was $ 6,725,000 or $ .71 per share versus $ 4,472,000 or $ .47 per share for the year ended september 30 , 2012. story_separator_special_tag reduced by 75 % , and the cost basis of inventories greater than five years old are reduced to zero . inventory is typically reviewed for obsolescence on an annual basis computed as of september 30th , the company 's fiscal year end . if significant known changes in trends , technology or other specific circumstances that warrant consideration occur during the year , then the impact on obsolescence is considered at that time . investments marketable debt and equity securities are categorized as trading securities and are thus marked to market and stated at fair value . fair value is determined using the quoted closing or latest bid prices for level 1 investments and market standard valuation methodologies for level 2 investments . realized gains and losses on investment transactions are determined by specific identification and are recognized as incurred in the consolidated statements of operations . net unrealized gains and losses are reported in the consolidated statements of operations in the current

liquidity and capital resources the company generates capital resources through operations and returns on its investments . the company had no long-term debt outstanding at september 30 , 2013 or 2012. the company does not currently require a credit facility but continues to review and evaluate its needs and options for such a facility . as of september 30 , 2013 , the company has funded $ 352,000 in cash deposits at insurance companies to cover collateral needs . as of september 30 , 2013 , the company had $ 9.6 million in cash and cash equivalents , and $ 83.1 million in marketable securities . the marketable securities are invested through a professional investment management firm . the securities may be liquidated at any time into cash and cash equivalents . the company 's backlog was $ 5.4 million at september 30 , 2013 versus $ 3.4 million at september 30 , 2012. the company 's working capital ( defined as current assets less current liabilities ) was $ 102.8 million at september 30 , 2013 versus $ 96.2 million at september 30 , 2012. the net deferred income and other tax liability decreased $ 490,000 due primarily to an increase in deferred tax assets related to the r & d credits ( refer to note 6 to 17 consolidated financial statements ) . costs and estimated earnings in excess of billings decreased $ 3.4 million as all open percentage-of-completion jobs as of september 30 , 2012 were completed during fiscal 2013 and there were no percentage-of-completion jobs qualifying for revenue recognition as of september 30 , 2013. inventories increased $ 2,208,000 as the company built stock for new orders and anticipated demand in the first and second quarters of fiscal 2014. customer deposits increased $ 1,463,000 on new orders . accrued expenses decreased $ 707,000 primarily due to the reduction in estimated conexpo expenses . cash provided by operations during the year ended september 30 , 2013 was $ 7,394,000. the cash used for investing activities during the year ended september 30 , 2013 of $ 1,198,000 was related to capital expenditures , primarily manufacturing equipment .


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```liquidity and capital resources the company generates capital resources through operations and returns on its investments . the company had no long-term debt outstanding at september 30 , 2013 or 2012. the company does not currently require a credit facility but continues to review and evaluate its needs and options for such a facility . as of september 30 , 2013 , the company has funded $ 352,000 in cash deposits at insurance companies to cover collateral needs . as of september 30 , 2013 , the company had $ 9.6 million in cash and cash equivalents , and $ 83.1 million in marketable securities . the marketable securities are invested through a professional investment management firm . the securities may be liquidated at any time into cash and cash equivalents . the company 's backlog was $ 5.4 million at september 30 , 2013 versus $ 3.4 million at september 30 , 2012. the company 's working capital ( defined as current assets less current liabilities ) was $ 102.8 million at september 30 , 2013 versus $ 96.2 million at september 30 , 2012. the net deferred income and other tax liability decreased $ 490,000 due primarily to an increase in deferred tax assets related to the r & d credits ( refer to note 6 to 17 consolidated financial statements ) . costs and estimated earnings in excess of billings decreased $ 3.4 million as all open percentage-of-completion jobs as of september 30 , 2012 were completed during fiscal 2013 and there were no percentage-of-completion jobs qualifying for revenue recognition as of september 30 , 2013. inventories increased $ 2,208,000 as the company built stock for new orders and anticipated demand in the first and second quarters of fiscal 2014. customer deposits increased $ 1,463,000 on new orders . accrued expenses decreased $ 707,000 primarily due to the reduction in estimated conexpo expenses . cash provided by operations during the year ended september 30 , 2013 was $ 7,394,000. the cash used for investing activities during the year ended september 30 , 2013 of $ 1,198,000 was related to capital expenditures , primarily manufacturing equipment .
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 Suspicious Activity Report : these actions included adjustments to workforce , reduced purchases of raw materials and reductions in selling , general , and administrative expenses . the company continues to review its internal processes to identify inefficiencies and cost reduction opportunities . the company will continue to scrutinize its relationships with external suppliers to ensure it is achieving the highest quality materials and services at the most competitive cost . results of operations year ended september 30 , 2013 compared with the year ended september 30 , 2012 net revenues for the year ended september 30 , 2013 were $ 48.9 million , a decrease of 22.5 % or $ 14.3 million from $ 63.2 million for the year ended september 30 , 2012. the decrease in net revenues was the result of the successful completion of a large asphalt plant delivered in fiscal 2012 and continued weak domestic road-building activity . in addition , canadian sales declined as the canadian government 's infrastructure spend under the building canada plan nears completion . gross margins for fiscal 2013 were $ 11.0 million , or 22.5 % of net revenues , versus $ 12.0 million in 2012 , or 19.0 % of net revenues . the gross margin increase of 350 basis points in 2013 was due to reduced material costs and improved manufacturing efficiencies . 16 product engineering and development expenses decreased $ 626,000 or 26.8 % to $ 1,713,000 in 2013 in line with the decrease in revenues . selling , general and administrative expenses decreased $ 2,586,000 or 27.8 % to $ 6,712,000 as a result of reduced commissions and headcount reductions related to the lower revenues , and lower legal and advertising expenses . the company has historically participated in the construction industry 's triennial conexpo-con/agg show ( conexpo ) . the costs associated with the company 's full-scale conexpo exhibits have been significant . during fiscal 2013 , the company reduced its estimated advertising expenses for the 2014 conexpo show by $ 750,000 as management deemed it prudent to curtail such expenditures due to the current condition of the highway construction industry . fiscal 2013 had operating income of $ 2,578,000 versus $ 393,000 in fiscal 2012. operating margins for fiscal 2013 were 5.3 % compared with 0.6 % in fiscal 2012. the improved operating results in 2013 were due to continued improvements in production , lower purchasing costs , reduced product engineering and development expenses , and tight controls on selling , general and administrative expenses . as of september 30 , 2013 and 2012 , the cost basis of the investment portfolio was $ 81.2 million and $ 80.6 million , respectively . $ 2.5 million of cash from operations was transferred into the investment portfolio during fiscal 2012 while $ 2.0 million in cash was transferred from the investment portfolio back into operating cash in fiscal 2013. in each of years ended september 30 , 2013 and 2012 , net investment interest and dividend income ( investment income ) was $ 2.3 million . the net realized and unrealized gains on marketable securities were $ 1.5 million in 2013 versus $ 4.1 million in 2012. total cash and investment balance at september 30 , 2013 was $ 92.7 million compared to the september 30 , 2012 cash and investment balance of $ 84.7 million . the effective income tax rate for fiscal 2013 was a benefit of ( 6.2 % ) versus expense of 34.7 % in fiscal 2012. the company received favorable irs rulings on its research and development tax credits ( r & d credits ) on amended returns filed for tax years 2006 through 2010 ( fiscal years 2007 through 2011 ) . in total , the company received tax refunds of $ 827,000 related to r & d credits for tax years 2006 through 2008 and recorded additional r & d credits of $ 1,302,000 related to tax years 2009 through 2012 ( fiscal years 2010 through 2013 ) . r & d credits of $ 2,129,000 are included in the company 's income tax benefit of ( $ 392,000 ) in the consolidated statement of operations for the year ended september 30 , 2013. of the $ 1,302,000 in r & d credits , $ 497,000 reduced the company 's current federal income taxes payable for the year ended september 30 , 2013 and $ 805,000 is included as r & d credits carry-forwards in the net deferred income and other tax liabilities of ( $ 484,000 ) in the consolidated balance sheet as of september 30 , 2013. the change in the effective income tax rate between years is primarily due to the r & d credits recorded in fiscal 2013 ( see note 6 to consolidated financial statements ) . net income for the year ended september 30 , 2013 was $ 6,725,000 or $ .71 per share versus $ 4,472,000 or $ .47 per share for the year ended september 30 , 2012. story_separator_special_tag reduced by 75 % , and the cost basis of inventories greater than five years old are reduced to zero . inventory is typically reviewed for obsolescence on an annual basis computed as of september 30th , the company 's fiscal year end . if significant known changes in trends , technology or other specific circumstances that warrant consideration occur during the year , then the impact on obsolescence is considered at that time . investments marketable debt and equity securities are categorized as trading securities and are thus marked to market and stated at fair value . fair value is determined using the quoted closing or latest bid prices for level 1 investments and market standard valuation methodologies for level 2 investments . realized gains and losses on investment transactions are determined by specific identification and are recognized as incurred in the consolidated statements of operations . net unrealized gains and losses are reported in the consolidated statements of operations in the current story_separator_special_tag these actions included adjustments to workforce , reduced purchases of raw materials and reductions in selling , general , and administrative expenses . the company continues to review its internal processes to identify inefficiencies and cost reduction opportunities . the company will continue to scrutinize its relationships with external suppliers to ensure it is achieving the highest quality materials and services at the most competitive cost . results of operations year ended september 30 , 2013 compared with the year ended september 30 , 2012 net revenues for the year ended september 30 , 2013 were $ 48.9 million , a decrease of 22.5 % or $ 14.3 million from $ 63.2 million for the year ended september 30 , 2012. the decrease in net revenues was the result of the successful completion of a large asphalt plant delivered in fiscal 2012 and continued weak domestic road-building activity . in addition , canadian sales declined as the canadian government 's infrastructure spend under the building canada plan nears completion . gross margins for fiscal 2013 were $ 11.0 million , or 22.5 % of net revenues , versus $ 12.0 million in 2012 , or 19.0 % of net revenues . the gross margin increase of 350 basis points in 2013 was due to reduced material costs and improved manufacturing efficiencies . 16 product engineering and development expenses decreased $ 626,000 or 26.8 % to $ 1,713,000 in 2013 in line with the decrease in revenues . selling , general and administrative expenses decreased $ 2,586,000 or 27.8 % to $ 6,712,000 as a result of reduced commissions and headcount reductions related to the lower revenues , and lower legal and advertising expenses . the company has historically participated in the construction industry 's triennial conexpo-con/agg show ( conexpo ) . the costs associated with the company 's full-scale conexpo exhibits have been significant . during fiscal 2013 , the company reduced its estimated advertising expenses for the 2014 conexpo show by $ 750,000 as management deemed it prudent to curtail such expenditures due to the current condition of the highway construction industry . fiscal 2013 had operating income of $ 2,578,000 versus $ 393,000 in fiscal 2012. operating margins for fiscal 2013 were 5.3 % compared with 0.6 % in fiscal 2012. the improved operating results in 2013 were due to continued improvements in production , lower purchasing costs , reduced product engineering and development expenses , and tight controls on selling , general and administrative expenses . as of september 30 , 2013 and 2012 , the cost basis of the investment portfolio was $ 81.2 million and $ 80.6 million , respectively . $ 2.5 million of cash from operations was transferred into the investment portfolio during fiscal 2012 while $ 2.0 million in cash was transferred from the investment portfolio back into operating cash in fiscal 2013. in each of years ended september 30 , 2013 and 2012 , net investment interest and dividend income ( investment income ) was $ 2.3 million . the net realized and unrealized gains on marketable securities were $ 1.5 million in 2013 versus $ 4.1 million in 2012. total cash and investment balance at september 30 , 2013 was $ 92.7 million compared to the september 30 , 2012 cash and investment balance of $ 84.7 million . the effective income tax rate for fiscal 2013 was a benefit of ( 6.2 % ) versus expense of 34.7 % in fiscal 2012. the company received favorable irs rulings on its research and development tax credits ( r & d credits ) on amended returns filed for tax years 2006 through 2010 ( fiscal years 2007 through 2011 ) . in total , the company received tax refunds of $ 827,000 related to r & d credits for tax years 2006 through 2008 and recorded additional r & d credits of $ 1,302,000 related to tax years 2009 through 2012 ( fiscal years 2010 through 2013 ) . r & d credits of $ 2,129,000 are included in the company 's income tax benefit of ( $ 392,000 ) in the consolidated statement of operations for the year ended september 30 , 2013. of the $ 1,302,000 in r & d credits , $ 497,000 reduced the company 's current federal income taxes payable for the year ended september 30 , 2013 and $ 805,000 is included as r & d credits carry-forwards in the net deferred income and other tax liabilities of ( $ 484,000 ) in the consolidated balance sheet as of september 30 , 2013. the change in the effective income tax rate between years is primarily due to the r & d credits recorded in fiscal 2013 ( see note 6 to consolidated financial statements ) . net income for the year ended september 30 , 2013 was $ 6,725,000 or $ .71 per share versus $ 4,472,000 or $ .47 per share for the year ended september 30 , 2012. story_separator_special_tag reduced by 75 % , and the cost basis of inventories greater than five years old are reduced to zero . inventory is typically reviewed for obsolescence on an annual basis computed as of september 30th , the company 's fiscal year end . if significant known changes in trends , technology or other specific circumstances that warrant consideration occur during the year , then the impact on obsolescence is considered at that time . investments marketable debt and equity securities are categorized as trading securities and are thus marked to market and stated at fair value . fair value is determined using the quoted closing or latest bid prices for level 1 investments and market standard valuation methodologies for level 2 investments . realized gains and losses on investment transactions are determined by specific identification and are recognized as incurred in the consolidated statements of operations . net unrealized gains and losses are reported in the consolidated statements of operations in the current

