in addition , there may be indirect impacts to our business that we can not easily quantify such as the fact that some of our other customers ' products which use our solutions may also be impacted by export restrictions . our fiscal year is the 52- or 53-week period ending on the saturday closest to january 31. accordingly , every fifth or sixth fiscal year will have a 53-week period . the additional week in a 53-week year is added to the fourth quarter , making such quarter consist of 14 weeks . fiscal 2020 had a 52-week period . fiscal 2021 is a 52-week period . pending business combination . on october 29 , 2020 , we entered into a merger agreement ( the “ merger agreement ” ) with inphi corporation ( “ inphi ” ) , whereby we will acquire inphi with cash and stock consideration . under the terms of the agreement , we will pay inphi 's stockholders $ 66 per share in cash and 2.323 common shares for each inphi share , which represented purchase consideration of approximately $ 10 billion . the merger consideration will be financed by new debt financing and issuance of our common shares . the transaction is expected to close in the second half of calendar 2021 , pending approval by inphi 's and our shareholders , as well as regulatory approval and satisfaction of other customary closing conditions . as a result of the transaction , the parent company will be domiciled in the united states upon closing of the transaction . inphi is a global leader in high-speed data movement enabled by optical interconnects . their product portfolio includes laser drivers , tia ( trans-impedance amplifiers ) , pam ( pulse amplitude modulation ) and coherent dsps ( digital signal processors ) and data center interconnects . we and inphi both have growing positions in carrier and datacenter , and inphi 's high-speed electro-optics platform is highly complementary to our storage , networking , compute , and security portfolio . inphi 's electro-optics portfolio combined with our copper ethernet phy franchise is expected to create an industry-leading high-speed data interconnect platform serving the enterprise , carrier , data center , and automotive end markets . 40 restructuring . we continuously evaluate our existing operations to increase operational efficiency , decrease costs and increase profitability . in july 2018 , as part of the integration of the acquired cavium business , we initiated a restructuring plan intended to achieve these goals . as part of this restructuring plan , revenue from our former networking and connectivity product groups were combined into one group named networking . in december 2019 , as part of the integration of the acquired avera business , we initiated a restructuring plan intended to further achieve the aforementioned goals . during the second quarter of fiscal 2021 , we made changes to the scope of our server processor product line in response to changes in the associated market . we transitioned our product offering from standard server processors to the broad server market to focus only on customized server processors for a few targeted customers . this change in strategy required the company to assess whether the carrying value of the associated assets would be recoverable . as a result of the assessment , we determined the carrying amount of certain impacted assets were not recoverable , which have resulted in recognition of $ 119.0 million of restructuring related charges associated with the server processor product line during the second quarter of fiscal 2021. see “ note 6 - restructuring ” in the notes to the consolidated financial statements for further information . during fiscal 2021 , we recorded restructuring and other related charges of $ 180.4 million . see “ note 6 - restructuring and other related charges ” in the notes to the consolidated financial statements for further information . capital return program . we remain committed to delivering shareholder value through our share repurchase and dividend programs . on october 16 , 2018 , we announced that our board of directors authorized a $ 700 million addition to the balance of our existing share repurchase plan . under the program authorized by our board of directors , we may repurchase shares in the open-market or through privately negotiated transactions . the extent to which we repurchase our shares and the timing of such repurchases will depend upon market conditions and other corporate considerations , as determined by our management team . the share repurchase program was temporarily suspended in late march 2020 to preserve cash during the covid-19 pandemic and remains temporarily suspended to preserve cash in anticipation of the funding of our acquisition of inphi . as a result , we did not repurchase any shares subsequent to the first quarter of fiscal 2021. we will continue to evaluate business conditions to decide when we can restart the share repurchase program . as of january 30 , 2021 , there was $ 564.5 million remaining available for future share repurchases . see “ note 13 - shareholder 's equity ” in the notes to the consolidated financial statements for further information . we returned $ 185.8 million to stockholders in fiscal 2021 , including $ 25.2 million through repurchases of common stock and $ 160.6 million of cash dividends . cash and short-term investments . our cash and cash equivalents were $ 748.5 million at january 30 , 2021 , which was $ 100.9 million higher than our balance at our fiscal year ended february 1 , 2020 of $ 647.6 million . we had cash flow provided by operations of $ 817.3 million during fiscal 2021. sales and customer composition . historically , a relatively small number of customers have accounted for a significant portion of our net revenue . story_separator_special_tag factors we consider important in the qualitative assessment which could trigger a goodwill impairment review include ; significant underperformance relative to historical or projected future operating results ; significant changes in the manner of our use of the acquired assets or the strategy for our overall business ; significant negative industry or economic trends ; a significant decline in our stock price for a sustained period ; and a significant change in our market capitalization relative to our net book value . if we assess qualitative factors and conclude that it is more likely than not that the fair value of a reporting unit is less than its carrying amount , or if we determine not to use qualitative assessment , then a quantitative impairment test is performed . the quantitative impairment test requires comparing the fair value of the reporting unit to its carrying value , including goodwill . an impairment exists if the fair value of the reporting unit is lower than its carrying value . we would record an impairment loss in the fiscal quarter in which an impairment determination is made . determining the fair value of a reporting unit involves the use of significant estimates and assumptions . as of the last day of the fourth quarter of fiscal 2021 , we performed our annual impairment assessment for testing goodwill . a step one assessment was performed . based on our assessment , we determined there was no goodwill impairment . 44 business combinations . we allocate the fair value of the purchase consideration of a business acquisition to the tangible assets , liabilities , and intangible assets acquired , including in-process research and development ( “ ipr & d ” ) , based on their estimated fair values . the excess of the fair value of purchase consideration over the fair values of these identifiable assets and liabilities is recorded as goodwill . ipr & d is initially capitalized at fair value as an intangible asset with an indefinite life and assessed for impairment thereafter . when an ipr & d project is completed , the ipr & d is reclassified as an amortizable purchased intangible asset and amortized over the asset 's estimated useful life . our valuation of acquired assets and assumed liabilities requires significant estimates , especially with respect to intangible assets . the valuation of intangible assets , in particular , requires that we use valuation techniques such as the income approach . the income approach includes the use of a discounted cash flow model , which includes discounted cash flow scenarios and requires the following significant estimates : future expected revenue , expenses , capital expenditures and other costs , and discount rates . we estimate the fair value based upon assumptions we believe to be reasonable , but which are inherently uncertain and unpredictable and , as a result , actual results may differ from estimates . estimates associated with the accounting for acquisitions may change as additional information becomes available regarding the assets acquired and liabilities assumed . acquisition-related expenses and related restructuring costs are recognized separately from the business combination and are expensed as incurred . results of operations years ended january 30 , 2021 and february 1 , 2020 the following table sets forth information derived from our consolidated statements of operations expressed as a percentage of net revenue : replace_table_token_4_th net revenue year ended january 30 , 2021 february 1 , 2020 % change in 2021 ( in thousands , except percentage ) net revenue $ 2,968,900 $ 2,699,161 10.0 % our net revenue for fiscal 2021 increased by $ 269.7 million compared to net revenue for fiscal 2020. this increase was primarily due to a 22 % increase in sales of our networking products and a 1 % increase in sales of our storage products , partially offset by a 27 % decrease in sales of our other products . average selling prices increased 30 % compared to fiscal 2020 , and unit shipments were 20 % lower compared to fiscal 2020 , for an overall increase in net revenue of 10 % . this was primarily driven by our recent portfolio changes , including the acquisition of avera asic business , which increased our average selling prices , and the divestiture of the wi-fi connectivity business , which decreased our unit shipments . 45 cost of goods sold and gross profit replace_table_token_5_th the cost of goods sold as a percentage of net revenue was higher for fiscal 2021 primarily due to increased costs from higher amortization of acquired intangible assets related to the aquantia and avera acquisitions , partially offset by decreased costs from amortization of inventory fair value adjustment associated with the acquisitions . as a result , gross margin for fiscal 2021 decreased 0.2 percentage points compared to fiscal 2020. research and development replace_table_token_6_th research and development expense decreased by $ 7.7 million in fiscal 2021 compared to fiscal 2020. the decrease was due primarily to $ 43.4 million of higher non-recurring engineering credits recognized in the current year and $ 6.3 million lower travel expense due to the covid-19 pandemic , partially offset by additional costs from our acquisitions of aquantia and avera , including $ 19.9 million of higher employee personnel-related costs , $ 13.4 million of higher depreciation and amortization expense and $ 7.3 million of higher computer-aided design software related costs . selling , general and administrative replace_table_token_7_th selling , general and administrative expense increased by $ 2.7 million in fiscal 2021 compared to fiscal 2020. the increase was due primarily to additional costs associated with our acquisitions of aquantia and avera , including $ 16.9 million of higher intangibles amortization expense , $ 9.7 million of higher employee personnel-related costs , $ 4.6 million of higher facility expense and $ 2.0 million of higher depreciation and amortization expense . these collective expense increases were partially offset by $ 17.0 million of lower aquantia and avera

cash flows from operating activities net cash provided by operating activities was $ 817.3 million for fiscal 2021 compared to net cash provided by operating activities of $ 360.3 million for fiscal 2020. the cash inflows from operations for fiscal 2021 were primarily due to $ 277.3 million of net loss adjusted for $ 1.0 billion of non-cash items and a net increase from changes in working capital of $ 67.9 million . the cash inflow from working capital for fiscal 2021 was primarily driven by an increase in accrued liabilities and other non-current liabilities , an increase in accounts payable and an increase in accrued employee compensation , as well as a decrease in inventories . such increase was partially offset by cash outflows due to an increase in accounts receivable and an increase in prepaid expenses and other assets . the increase in accrued liabilities and other non-current liabilities was mainly due to an increase in legal reserves . the increase in accounts payable was mainly due to timing of payments . the increase in accrued employee compensations was due to increase in our bonus accrual and increase in employee contributions to the employee stock purchase plan . the decrease in inventories was due to improved supply chain management . the increase in accounts receivable was driven primarily by the increase in revenue and stable collections . the increase in prepaid expenses and other assets was due to an increase in ship and debit reserve . net cash provided by operating activities was $ 360.3 million for fiscal 2020. the cash inflows from operations for fiscal 2020 were primarily due to $ 1.6 billion of net income adjusted for $ 1.0 billion of non-cash items and a net decrease from changes in working capital of $ 190.8 million .


 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.
     ```cash flows from operating activities net cash provided by operating activities was $ 817.3 million for fiscal 2021 compared to net cash provided by operating activities of $ 360.3 million for fiscal 2020. the cash inflows from operations for fiscal 2021 were primarily due to $ 277.3 million of net loss adjusted for $ 1.0 billion of non-cash items and a net increase from changes in working capital of $ 67.9 million . the cash inflow from working capital for fiscal 2021 was primarily driven by an increase in accrued liabilities and other non-current liabilities , an increase in accounts payable and an increase in accrued employee compensation , as well as a decrease in inventories . such increase was partially offset by cash outflows due to an increase in accounts receivable and an increase in prepaid expenses and other assets . the increase in accrued liabilities and other non-current liabilities was mainly due to an increase in legal reserves . the increase in accounts payable was mainly due to timing of payments . the increase in accrued employee compensations was due to increase in our bonus accrual and increase in employee contributions to the employee stock purchase plan . the decrease in inventories was due to improved supply chain management . the increase in accounts receivable was driven primarily by the increase in revenue and stable collections . the increase in prepaid expenses and other assets was due to an increase in ship and debit reserve . net cash provided by operating activities was $ 360.3 million for fiscal 2020. the cash inflows from operations for fiscal 2020 were primarily due to $ 1.6 billion of net income adjusted for $ 1.0 billion of non-cash items and a net decrease from changes in working capital of $ 190.8 million .
```    
 Suspicious Activity Report : in addition , there may be indirect impacts to our business that we can not easily quantify such as the fact that some of our other customers ' products which use our solutions may also be impacted by export restrictions . our fiscal year is the 52- or 53-week period ending on the saturday closest to january 31. accordingly , every fifth or sixth fiscal year will have a 53-week period . the additional week in a 53-week year is added to the fourth quarter , making such quarter consist of 14 weeks . fiscal 2020 had a 52-week period . fiscal 2021 is a 52-week period . pending business combination . on october 29 , 2020 , we entered into a merger agreement ( the “ merger agreement ” ) with inphi corporation ( “ inphi ” ) , whereby we will acquire inphi with cash and stock consideration . under the terms of the agreement , we will pay inphi 's stockholders $ 66 per share in cash and 2.323 common shares for each inphi share , which represented purchase consideration of approximately $ 10 billion . the merger consideration will be financed by new debt financing and issuance of our common shares . the transaction is expected to close in the second half of calendar 2021 , pending approval by inphi 's and our shareholders , as well as regulatory approval and satisfaction of other customary closing conditions . as a result of the transaction , the parent company will be domiciled in the united states upon closing of the transaction . inphi is a global leader in high-speed data movement enabled by optical interconnects . their product portfolio includes laser drivers , tia ( trans-impedance amplifiers ) , pam ( pulse amplitude modulation ) and coherent dsps ( digital signal processors ) and data center interconnects . we and inphi both have growing positions in carrier and datacenter , and inphi 's high-speed electro-optics platform is highly complementary to our storage , networking , compute , and security portfolio . inphi 's electro-optics portfolio combined with our copper ethernet phy franchise is expected to create an industry-leading high-speed data interconnect platform serving the enterprise , carrier , data center , and automotive end markets . 40 restructuring . we continuously evaluate our existing operations to increase operational efficiency , decrease costs and increase profitability . in july 2018 , as part of the integration of the acquired cavium business , we initiated a restructuring plan intended to achieve these goals . as part of this restructuring plan , revenue from our former networking and connectivity product groups were combined into one group named networking . in december 2019 , as part of the integration of the acquired avera business , we initiated a restructuring plan intended to further achieve the aforementioned goals . during the second quarter of fiscal 2021 , we made changes to the scope of our server processor product line in response to changes in the associated market . we transitioned our product offering from standard server processors to the broad server market to focus only on customized server processors for a few targeted customers . this change in strategy required the company to assess whether the carrying value of the associated assets would be recoverable . as a result of the assessment , we determined the carrying amount of certain impacted assets were not recoverable , which have resulted in recognition of $ 119.0 million of restructuring related charges associated with the server processor product line during the second quarter of fiscal 2021. see “ note 6 - restructuring ” in the notes to the consolidated financial statements for further information . during fiscal 2021 , we recorded restructuring and other related charges of $ 180.4 million . see “ note 6 - restructuring and other related charges ” in the notes to the consolidated financial statements for further information . capital return program . we remain committed to delivering shareholder value through our share repurchase and dividend programs . on october 16 , 2018 , we announced that our board of directors authorized a $ 700 million addition to the balance of our existing share repurchase plan . under the program authorized by our board of directors , we may repurchase shares in the open-market or through privately negotiated transactions . the extent to which we repurchase our shares and the timing of such repurchases will depend upon market conditions and other corporate considerations , as determined by our management team . the share repurchase program was temporarily suspended in late march 2020 to preserve cash during the covid-19 pandemic and remains temporarily suspended to preserve cash in anticipation of the funding of our acquisition of inphi . as a result , we did not repurchase any shares subsequent to the first quarter of fiscal 2021. we will continue to evaluate business conditions to decide when we can restart the share repurchase program . as of january 30 , 2021 , there was $ 564.5 million remaining available for future share repurchases . see “ note 13 - shareholder 's equity ” in the notes to the consolidated financial statements for further information . we returned $ 185.8 million to stockholders in fiscal 2021 , including $ 25.2 million through repurchases of common stock and $ 160.6 million of cash dividends . cash and short-term investments . our cash and cash equivalents were $ 748.5 million at january 30 , 2021 , which was $ 100.9 million higher than our balance at our fiscal year ended february 1 , 2020 of $ 647.6 million . we had cash flow provided by operations of $ 817.3 million during fiscal 2021. sales and customer composition . historically , a relatively small number of customers have accounted for a significant portion of our net revenue . story_separator_special_tag factors we consider important in the qualitative assessment which could trigger a goodwill impairment review include ; significant underperformance relative to historical or projected future operating results ; significant changes in the manner of our use of the acquired assets or the strategy for our overall business ; significant negative industry or economic trends ; a significant decline in our stock price for a sustained period ; and a significant change in our market capitalization relative to our net book value . if we assess qualitative factors and conclude that it is more likely than not that the fair value of a reporting unit is less than its carrying amount , or if we determine not to use qualitative assessment , then a quantitative impairment test is performed . the quantitative impairment test requires comparing the fair value of the reporting unit to its carrying value , including goodwill . an impairment exists if the fair value of the reporting unit is lower than its carrying value . we would record an impairment loss in the fiscal quarter in which an impairment determination is made . determining the fair value of a reporting unit involves the use of significant estimates and assumptions . as of the last day of the fourth quarter of fiscal 2021 , we performed our annual impairment assessment for testing goodwill . a step one assessment was performed . based on our assessment , we determined there was no goodwill impairment . 44 business combinations . we allocate the fair value of the purchase consideration of a business acquisition to the tangible assets , liabilities , and intangible assets acquired , including in-process research and development ( “ ipr & d ” ) , based on their estimated fair values . the excess of the fair value of purchase consideration over the fair values of these identifiable assets and liabilities is recorded as goodwill . ipr & d is initially capitalized at fair value as an intangible asset with an indefinite life and assessed for impairment thereafter . when an ipr & d project is completed , the ipr & d is reclassified as an amortizable purchased intangible asset and amortized over the asset 's estimated useful life . our valuation of acquired assets and assumed liabilities requires significant estimates , especially with respect to intangible assets . the valuation of intangible assets , in particular , requires that we use valuation techniques such as the income approach . the income approach includes the use of a discounted cash flow model , which includes discounted cash flow scenarios and requires the following significant estimates : future expected revenue , expenses , capital expenditures and other costs , and discount rates . we estimate the fair value based upon assumptions we believe to be reasonable , but which are inherently uncertain and unpredictable and , as a result , actual results may differ from estimates . estimates associated with the accounting for acquisitions may change as additional information becomes available regarding the assets acquired and liabilities assumed . acquisition-related expenses and related restructuring costs are recognized separately from the business combination and are expensed as incurred . results of operations years ended january 30 , 2021 and february 1 , 2020 the following table sets forth information derived from our consolidated statements of operations expressed as a percentage of net revenue : replace_table_token_4_th net revenue year ended january 30 , 2021 february 1 , 2020 % change in 2021 ( in thousands , except percentage ) net revenue $ 2,968,900 $ 2,699,161 10.0 % our net revenue for fiscal 2021 increased by $ 269.7 million compared to net revenue for fiscal 2020. this increase was primarily due to a 22 % increase in sales of our networking products and a 1 % increase in sales of our storage products , partially offset by a 27 % decrease in sales of our other products . average selling prices increased 30 % compared to fiscal 2020 , and unit shipments were 20 % lower compared to fiscal 2020 , for an overall increase in net revenue of 10 % . this was primarily driven by our recent portfolio changes , including the acquisition of avera asic business , which increased our average selling prices , and the divestiture of the wi-fi connectivity business , which decreased our unit shipments . 45 cost of goods sold and gross profit replace_table_token_5_th the cost of goods sold as a percentage of net revenue was higher for fiscal 2021 primarily due to increased costs from higher amortization of acquired intangible assets related to the aquantia and avera acquisitions , partially offset by decreased costs from amortization of inventory fair value adjustment associated with the acquisitions . as a result , gross margin for fiscal 2021 decreased 0.2 percentage points compared to fiscal 2020. research and development replace_table_token_6_th research and development expense decreased by $ 7.7 million in fiscal 2021 compared to fiscal 2020. the decrease was due primarily to $ 43.4 million of higher non-recurring engineering credits recognized in the current year and $ 6.3 million lower travel expense due to the covid-19 pandemic , partially offset by additional costs from our acquisitions of aquantia and avera , including $ 19.9 million of higher employee personnel-related costs , $ 13.4 million of higher depreciation and amortization expense and $ 7.3 million of higher computer-aided design software related costs . selling , general and administrative replace_table_token_7_th selling , general and administrative expense increased by $ 2.7 million in fiscal 2021 compared to fiscal 2020. the increase was due primarily to additional costs associated with our acquisitions of aquantia and avera , including $ 16.9 million of higher intangibles amortization expense , $ 9.7 million of higher employee personnel-related costs , $ 4.6 million of higher facility expense and $ 2.0 million of higher depreciation and amortization expense . these collective expense increases were partially offset by $ 17.0 million of lower aquantia and avera

