million . we recognized a gain on the sale of sye of $ 17.9 million . consideration net of cash sold was $ 67.2 million . additionally , we acquired sytech 's 20.0 % non-controlling equity interest in dmc for 180 million chinese rmb or $ 29.4 million . both sye and dmc manufacture conventional pcbs and are located in dongguan , china . on september 6 , 2013 , we announced our plan to cease production at our suzhou , china facility and lay off 774 employees at this site . as a result , we recorded $ 3.4 million in separation costs for the year ended december 30 , 2013 , which have been classified as restructuring charges in our consolidated statement of 37 operations . additionally , in conjunction with the announcement to shutdown the suzhou , china facility , we determined that certain long-lived assets , primarily consisting of machinery and equipment , were impaired . as a result , we recorded a charge for the impairment of long-lived asset in the amount of $ 10.8 million for the year ended december 30 , 2013. while our customers include both oems and ems providers , we measure customers based on oem companies as they are the ultimate end customers . sales to our 10 largest customers accounted for 54 % , 47 % and 46 % of our net sales in 2013 , 2012 and 2011 , respectively . we sell to oems both directly and indirectly through ems providers . the following table shows the percentage of our net sales attributable to each of the principal end markets we served for the periods indicated : replace_table_token_10_th ( 1 ) sales to ems companies are classified by the end markets of their oem customers . ( 2 ) certain reclassifications of prior year end market percentages have been made to conform to the current year presentation . beginning in the first quarter of 2013 , we reclassified substrate pcbs , which were included in the other end market , into the end markets that the substrate pcbs are sold into  predominantly cellular phone . ( 3 ) smartphones are included in the cellular phone end market , tablet pcs are included in the computing/storage/peripherals end market and other mobile devices such as e-readers are included in the other end market . for pcbs , we measure the time sensitivity of our products by tracking the quick-turn percentage of our work . we define quick-turn orders as those with delivery times of 10 days or less , which typically captures research and development , prototype , and new product introduction work , in addition to unexpected short-term demand among our customers . generally , we quote prices after we receive the design specifications and the time and volume requirements from our customers . our quick-turn services command a premium price as compared to our standard lead-time products . we also deliver product within compressed lead times of 11 to 20 days . we typically receive a premium price for this work as well . purchase orders may be cancelled prior to shipment . we charge customers a fee , based on percentage completed , if an order is cancelled once it has entered production . we derive revenues primarily from the sale of pcbs and backplane assemblies using customer-supplied engineering and design plans . we recognize revenues when persuasive evidence of a sales arrangement exists , the sales terms are fixed or determinable , title and risk of loss have transferred , and collectability is reasonably assured  generally when products are shipped to the customer . net sales consist of gross sales less an allowance for returns , which typically have been less than 3 % of gross sales . we provide our customers a limited right of return for defective pcbs and backplane assemblies . we record an estimate for sales returns and allowances at the time of sale based on historical results . cost of goods sold consists of materials , labor , outside services , and overhead expenses incurred in the manufacture and testing of our products as well as stock-based compensation expense . many factors affect our gross margin , including capacity utilization , product mix , production volume , and yield . we generally do not participate in any significant long-term contracts with suppliers , and we believe there are a number of potential suppliers for the raw materials we use . 38 selling and marketing expenses consist primarily of salaries and commissions paid to our internal sales force and independent sales representatives , salaries paid to our sales support staff , and stock-based compensation expense as well as costs associated with marketing materials and trade shows . general and administrative costs primarily include the salaries for executive , finance , accounting , information technology , facilities and human resources personnel , as well as insurance expenses , expenses for accounting and legal assistance , incentive compensation expense , stock-based compensation expense , bad debt expense , and gains or losses on the sale or disposal of property , plant and equipment . critical accounting policies and estimates our consolidated financial statements included in this report have been prepared in accordance with accounting principles generally accepted in the united states of america . the preparation of these financial statements requires us to make estimates and assumptions that affect the reported amounts of assets , liabilities , net sales and expenses , and related disclosure of contingent assets and liabilities . a critical accounting policy is defined as one that is both material to the presentation of our consolidated financial statements and requires us to make judgments that could have a material effect on our financial condition or results of operations . these policies require us to make assumptions about matters that are highly uncertain at the time of the estimate . story_separator_special_tag overall gross margin decreased from 21.1 % for the year ended december 31 , 2011 to 16.7 % for the year ended december 31 , 2012 , due primarily to higher labor costs and equipment related expenses , lower fixed cost absorption on lower production in our conventional pcb facilities , which has caused our capacity utilization to decline , and costs related to the temporary closure of our dongguan shengyi electronics ltd. ( sye ) facility in dongguan , china . selling and marketing expenses selling and marketing expenses increased $ 1.1 million , or 3.1 % , from $ 36.0 million for the year ended december 31 , 2012 to $ 37.1 million for the year ended december 30 , 2013. the increase in selling and marketing expenses was primarily due to an increase in labor costs and stock-based compensation expense . as a percentage of net sales , selling and marketing expenses were 2.7 % for both of the years ended december 31 , 2012 and december 30 , 2013. selling and marketing expenses decreased by $ 0.9 million , or 2.4 % , from $ 36.9 million for the year ended december 31 , 2011 to $ 36.0 million for the year ended december 31 , 2012 , primarily due to a decrease in commission expense on lower net sales . as a percentage of net sales , selling and marketing expenses were 2.5 % for the year ended december 31 , 2011 compared to 2.7 % for the year ended december 31 , 2012. the increase in selling and marketing expense as a percentage of net sales is due to lower net sales and the fixed portion of selling expense , offset slightly by the decline in commission expense , as a percentage of net sales for the year ended december 31 , 2012. general and administrative expenses general and administrative expenses increased $ 7.9 million from $ 98.0 million , or 7.3 % of net sales , for the year ended december 31 , 2012 to $ 105.9 million , or 7.7 % of net sales , for the year ended december 30 , 2013. the increase in expense primarily relates to an increase in incentive compensation expense as well as increased labor costs , partially offset by lower stock-based compensation expense . general and administrative expenses increased $ 5.3 million from $ 92.7 million , or 6.5 % of net sales , for the year ended december 31 , 2011 to $ 98.0 million , or 7.3 % of net sales , for the year ended december 31 , 2012. the increase in expense primarily relates to higher bad debt expense , increased stock-based compensation expense and increased labor costs partially offset by lower incentive bonus compensation expense . as a percentage of net sales , general and administrative expenses increased due to increased expense and a decline in net sales for the year ended december 31 , 2012. restructuring charge restructuring charges of $ 3.4 million for the year ended december 30 , 2013 consists of separation costs associated with the layoff of 774 employees related to the shutdown of the suzhou , china facility . we expect to incur minimal additional separation or other exit costs related to this restructuring in the first two quarters of 2014. impairment of long-lived assets in conjunction with the shutdown of the suzhou , china facility , we recorded a charge of $ 10.8 million for the impairment of long-lived assets , primarily consisting of machinery and equipment for the year ended december 30 , 2013 . 44 during the year ended december 31 , 2012 , in conjunction with the evaluation of goodwill and definite-lived intangibles , we believed there were impairment triggering events and circumstances which warranted an evaluation . these circumstances included continued decreases in operating profitability due to softer revenues and shifts in product mix when compared with projected results . these factors led to weaker performance in the asia pacific operating segment than we expected for the third quarter of 2012 and to a weaker outlook for the remainder of 2012 and beyond . accordingly , we recorded an impairment charge in the asia pacific operating segment in the amount of $ 18.1 million . if forecasts and assumptions used to support the realizability of our long-lived assets change in the future , significant impairment charges could result that would adversely affect our results of operations and financial condition . impairment of goodwill and definite-lived intangibles during the year ended december 31 , 2012 , we performed an interim evaluation of goodwill and definite-lived intangibles as we believed there were impairment triggering events and circumstances that warranted an evaluation . these circumstances included continued decreases in operating profit due to softer revenues and shifts in product mix when compared with projected results . these factors led to weaker performance than we expected for the third quarter of 2012 and to a weaker outlook for the remainder of 2012 and beyond . as a result , we recorded a charge for the impairment of goodwill and definite-lived intangibles in the amount of $ 200.3 million for the year ended december 31 , 2012 , consisting of charges of $ 171.4 million for goodwill and $ 28.9 million for definite-lived intangibles . other income ( expense ) other expense , net increased $ 3.0 million from $ 26.4 million for year ended december 31 , 2012 to $ 29.4 million for the year ended december 30 , 2013. the increase in other expense , net was primarily due to a $ 5.2 million increase in the loss on extinguishment of debt related to repurchase of a significant portion of convertible senior notes due 2015 during the year ended december 30 , 2013 , combined with the absence of a $ 0.8 million realized gain on the sale of securities in 2012 , offset by a decrease in interest expense by $ 1.8

liquidity and capital resources our principal sources of liquidity have been cash provided by operations , the issuance of convertible senior notes , and term and revolving debt . our principal uses of cash have been to refinance existing debt , finance capital expenditures , meet debt service requirements , fund working capital requirements and finance acquisitions . we anticipate that servicing debt , financing capital expenditures , funding working capital requirements , and financing acquisitions will continue to be the principal demands on our cash in the future . as of december 30 , 2013 , we had net working capital of approximately $ 347.0 million compared to $ 395.7 million as of december 31 , 2012. this decrease in working capital is primarily attributable to the increase in the current portion of long-term debt and the sale of sye working capital assets . as of december 30 , 2013 , we had cash and cash equivalents of approximately $ 330.6 million , of which approximately $ 100.1 million was held by our foreign subsidiaries . of the cash and cash equivalents held by our foreign subsidiaries as of december 30 , 2013 , $ 96.1 million was located in asia and $ 4.0 million was located in europe . cash and cash equivalents located in our asia pacific operating segment are expected to be used in local operations . cash and cash equivalents located in our backplane assembly facility in shanghai , china , as well as in europe , totaled approximately $ 12.7 million which are managed in conjunction with our u.s. operations , are expected to be repatriated and will be subject to u.s. income tax . our 2014 capital expenditure plan is expected to total approximately $ 100.0 million ( of which approximately $ 80.0 million relates to our asia pacific operating segment ) . the expenditures will fund capital equipment purchases to increase production capacity , especially for advanced hdi and substrate manufacturing , comply with increased environmental regulations , replace aging equipment , and expand our technological capabilities .


 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 our principal sources of liquidity have been cash provided by operations , the issuance of convertible senior notes , and term and revolving debt . our principal uses of cash have been to refinance existing debt , finance capital expenditures , meet debt service requirements , fund working capital requirements and finance acquisitions . we anticipate that servicing debt , financing capital expenditures , funding working capital requirements , and financing acquisitions will continue to be the principal demands on our cash in the future . as of december 30 , 2013 , we had net working capital of approximately $ 347.0 million compared to $ 395.7 million as of december 31 , 2012. this decrease in working capital is primarily attributable to the increase in the current portion of long-term debt and the sale of sye working capital assets . as of december 30 , 2013 , we had cash and cash equivalents of approximately $ 330.6 million , of which approximately $ 100.1 million was held by our foreign subsidiaries . of the cash and cash equivalents held by our foreign subsidiaries as of december 30 , 2013 , $ 96.1 million was located in asia and $ 4.0 million was located in europe . cash and cash equivalents located in our asia pacific operating segment are expected to be used in local operations . cash and cash equivalents located in our backplane assembly facility in shanghai , china , as well as in europe , totaled approximately $ 12.7 million which are managed in conjunction with our u.s. operations , are expected to be repatriated and will be subject to u.s. income tax . our 2014 capital expenditure plan is expected to total approximately $ 100.0 million ( of which approximately $ 80.0 million relates to our asia pacific operating segment ) . the expenditures will fund capital equipment purchases to increase production capacity , especially for advanced hdi and substrate manufacturing , comply with increased environmental regulations , replace aging equipment , and expand our technological capabilities .
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 Suspicious Activity Report : million . we recognized a gain on the sale of sye of $ 17.9 million . consideration net of cash sold was $ 67.2 million . additionally , we acquired sytech 's 20.0 % non-controlling equity interest in dmc for 180 million chinese rmb or $ 29.4 million . both sye and dmc manufacture conventional pcbs and are located in dongguan , china . on september 6 , 2013 , we announced our plan to cease production at our suzhou , china facility and lay off 774 employees at this site . as a result , we recorded $ 3.4 million in separation costs for the year ended december 30 , 2013 , which have been classified as restructuring charges in our consolidated statement of 37 operations . additionally , in conjunction with the announcement to shutdown the suzhou , china facility , we determined that certain long-lived assets , primarily consisting of machinery and equipment , were impaired . as a result , we recorded a charge for the impairment of long-lived asset in the amount of $ 10.8 million for the year ended december 30 , 2013. while our customers include both oems and ems providers , we measure customers based on oem companies as they are the ultimate end customers . sales to our 10 largest customers accounted for 54 % , 47 % and 46 % of our net sales in 2013 , 2012 and 2011 , respectively . we sell to oems both directly and indirectly through ems providers . the following table shows the percentage of our net sales attributable to each of the principal end markets we served for the periods indicated : replace_table_token_10_th ( 1 ) sales to ems companies are classified by the end markets of their oem customers . ( 2 ) certain reclassifications of prior year end market percentages have been made to conform to the current year presentation . beginning in the first quarter of 2013 , we reclassified substrate pcbs , which were included in the other end market , into the end markets that the substrate pcbs are sold into  predominantly cellular phone . ( 3 ) smartphones are included in the cellular phone end market , tablet pcs are included in the computing/storage/peripherals end market and other mobile devices such as e-readers are included in the other end market . for pcbs , we measure the time sensitivity of our products by tracking the quick-turn percentage of our work . we define quick-turn orders as those with delivery times of 10 days or less , which typically captures research and development , prototype , and new product introduction work , in addition to unexpected short-term demand among our customers . generally , we quote prices after we receive the design specifications and the time and volume requirements from our customers . our quick-turn services command a premium price as compared to our standard lead-time products . we also deliver product within compressed lead times of 11 to 20 days . we typically receive a premium price for this work as well . purchase orders may be cancelled prior to shipment . we charge customers a fee , based on percentage completed , if an order is cancelled once it has entered production . we derive revenues primarily from the sale of pcbs and backplane assemblies using customer-supplied engineering and design plans . we recognize revenues when persuasive evidence of a sales arrangement exists , the sales terms are fixed or determinable , title and risk of loss have transferred , and collectability is reasonably assured  generally when products are shipped to the customer . net sales consist of gross sales less an allowance for returns , which typically have been less than 3 % of gross sales . we provide our customers a limited right of return for defective pcbs and backplane assemblies . we record an estimate for sales returns and allowances at the time of sale based on historical results . cost of goods sold consists of materials , labor , outside services , and overhead expenses incurred in the manufacture and testing of our products as well as stock-based compensation expense . many factors affect our gross margin , including capacity utilization , product mix , production volume , and yield . we generally do not participate in any significant long-term contracts with suppliers , and we believe there are a number of potential suppliers for the raw materials we use . 38 selling and marketing expenses consist primarily of salaries and commissions paid to our internal sales force and independent sales representatives , salaries paid to our sales support staff , and stock-based compensation expense as well as costs associated with marketing materials and trade shows . general and administrative costs primarily include the salaries for executive , finance , accounting , information technology , facilities and human resources personnel , as well as insurance expenses , expenses for accounting and legal assistance , incentive compensation expense , stock-based compensation expense , bad debt expense , and gains or losses on the sale or disposal of property , plant and equipment . critical accounting policies and estimates our consolidated financial statements included in this report have been prepared in accordance with accounting principles generally accepted in the united states of america . the preparation of these financial statements requires us to make estimates and assumptions that affect the reported amounts of assets , liabilities , net sales and expenses , and related disclosure of contingent assets and liabilities . a critical accounting policy is defined as one that is both material to the presentation of our consolidated financial statements and requires us to make judgments that could have a material effect on our financial condition or results of operations . these policies require us to make assumptions about matters that are highly uncertain at the time of the estimate . story_separator_special_tag overall gross margin decreased from 21.1 % for the year ended december 31 , 2011 to 16.7 % for the year ended december 31 , 2012 , due primarily to higher labor costs and equipment related expenses , lower fixed cost absorption on lower production in our conventional pcb facilities , which has caused our capacity utilization to decline , and costs related to the temporary closure of our dongguan shengyi electronics ltd. ( sye ) facility in dongguan , china . selling and marketing expenses selling and marketing expenses increased $ 1.1 million , or 3.1 % , from $ 36.0 million for the year ended december 31 , 2012 to $ 37.1 million for the year ended december 30 , 2013. the increase in selling and marketing expenses was primarily due to an increase in labor costs and stock-based compensation expense . as a percentage of net sales , selling and marketing expenses were 2.7 % for both of the years ended december 31 , 2012 and december 30 , 2013. selling and marketing expenses decreased by $ 0.9 million , or 2.4 % , from $ 36.9 million for the year ended december 31 , 2011 to $ 36.0 million for the year ended december 31 , 2012 , primarily due to a decrease in commission expense on lower net sales . as a percentage of net sales , selling and marketing expenses were 2.5 % for the year ended december 31 , 2011 compared to 2.7 % for the year ended december 31 , 2012. the increase in selling and marketing expense as a percentage of net sales is due to lower net sales and the fixed portion of selling expense , offset slightly by the decline in commission expense , as a percentage of net sales for the year ended december 31 , 2012. general and administrative expenses general and administrative expenses increased $ 7.9 million from $ 98.0 million , or 7.3 % of net sales , for the year ended december 31 , 2012 to $ 105.9 million , or 7.7 % of net sales , for the year ended december 30 , 2013. the increase in expense primarily relates to an increase in incentive compensation expense as well as increased labor costs , partially offset by lower stock-based compensation expense . general and administrative expenses increased $ 5.3 million from $ 92.7 million , or 6.5 % of net sales , for the year ended december 31 , 2011 to $ 98.0 million , or 7.3 % of net sales , for the year ended december 31 , 2012. the increase in expense primarily relates to higher bad debt expense , increased stock-based compensation expense and increased labor costs partially offset by lower incentive bonus compensation expense . as a percentage of net sales , general and administrative expenses increased due to increased expense and a decline in net sales for the year ended december 31 , 2012. restructuring charge restructuring charges of $ 3.4 million for the year ended december 30 , 2013 consists of separation costs associated with the layoff of 774 employees related to the shutdown of the suzhou , china facility . we expect to incur minimal additional separation or other exit costs related to this restructuring in the first two quarters of 2014. impairment of long-lived assets in conjunction with the shutdown of the suzhou , china facility , we recorded a charge of $ 10.8 million for the impairment of long-lived assets , primarily consisting of machinery and equipment for the year ended december 30 , 2013 . 44 during the year ended december 31 , 2012 , in conjunction with the evaluation of goodwill and definite-lived intangibles , we believed there were impairment triggering events and circumstances which warranted an evaluation . these circumstances included continued decreases in operating profitability due to softer revenues and shifts in product mix when compared with projected results . these factors led to weaker performance in the asia pacific operating segment than we expected for the third quarter of 2012 and to a weaker outlook for the remainder of 2012 and beyond . accordingly , we recorded an impairment charge in the asia pacific operating segment in the amount of $ 18.1 million . if forecasts and assumptions used to support the realizability of our long-lived assets change in the future , significant impairment charges could result that would adversely affect our results of operations and financial condition . impairment of goodwill and definite-lived intangibles during the year ended december 31 , 2012 , we performed an interim evaluation of goodwill and definite-lived intangibles as we believed there were impairment triggering events and circumstances that warranted an evaluation . these circumstances included continued decreases in operating profit due to softer revenues and shifts in product mix when compared with projected results . these factors led to weaker performance than we expected for the third quarter of 2012 and to a weaker outlook for the remainder of 2012 and beyond . as a result , we recorded a charge for the impairment of goodwill and definite-lived intangibles in the amount of $ 200.3 million for the year ended december 31 , 2012 , consisting of charges of $ 171.4 million for goodwill and $ 28.9 million for definite-lived intangibles . other income ( expense ) other expense , net increased $ 3.0 million from $ 26.4 million for year ended december 31 , 2012 to $ 29.4 million for the year ended december 30 , 2013. the increase in other expense , net was primarily due to a $ 5.2 million increase in the loss on extinguishment of debt related to repurchase of a significant portion of convertible senior notes due 2015 during the year ended december 30 , 2013 , combined with the absence of a $ 0.8 million realized gain on the sale of securities in 2012 , offset by a decrease in interest expense by $ 1.8

