certain of these products are unit-driven and consumable products that rely on the level of semiconductor manufacturing activity to drive growth , while others are capital-expenditure driven and rely on expansion of manufacturing capacity to drive growth . the company 's unit-driven and consumable products includes membrane-based liquid filters and housings , metal-based gas filters , resin-based gas purifiers , wafer shippers , disk-shipping containers and test assembly and packaging products and consumable graphite and silicon carbide components used in plasma etch , ion implant and chemical vapor deposition processes in semiconductor manufacturing . the company 's capital expense-driven products include components , systems and subsystems that use electro-mechanical , pressure differential and related technologies to permit semiconductor and other electronics manufacturers to monitor and control the flow and condition of process liquids used in these manufacturing processes , and process carriers that protect the integrity of in-process wafers . key operating factors key factors , which management believes have the largest impact on the overall results of operations of entegris , inc. , include : level of sales since a significant portion of the company 's product costs ( except for raw materials , purchased components and direct labor ) are largely fixed in the short-to-medium term , an increase or decrease in sales affects gross profits and overall profitability significantly . also , increases or decreases in sales and operating profitability affect certain costs such as incentive compensation and commissions , which are highly variable in nature . the 31 company 's sales are subject to the effects of industry cyclicality , technological change , substantial competition , pricing pressures and foreign currency fluctuation . variable margin on sales the company 's variable margin on sales is determined by selling prices and the costs of manufacturing and raw materials . this is affected by a number of factors , which include the company 's sales mix , purchase prices of raw material ( especially polymers , stainless steel and purchased components ) , competition , both domestic and international , direct labor costs , and the efficiency of the company 's production operations , among others . fixed cost structure . the company 's operations include a number of large fixed or semi-fixed cost components , which include salaries , indirect labor and benefits , facility costs , lease expense , and depreciation and amortization . it is not possible to vary these costs easily in the short-term as volumes fluctuate . accordingly , increases or decreases in sales volume can have a large effect on the usage and productivity of these cost components , resulting in a large impact on the company 's profitability . overall summary of financial results for the year ended december 31 , 2013 the company 's financial results for 2013 reflected continued softness in semiconductor industry spending , though the company experienced growth and signs of stabilization in the fourth quarter . in line with industry data , overall demand from the company 's semiconductor industry customers reflected lower demand from leading edge fabs , aggregate fab utilization rates remained well below peak levels and semiconductor industry capital spending remained restrained . total net sales for the year ended december 31 , 2013 were $ 693.5 million , down $ 22.4 million , or 3 % , from sales of $ 715.9 million for the year ended december 31 , 2012 . the sales decrease in 2013 included unfavorable foreign currency translation effects of $ 18.6 million related to the year-over-year weakening of most international currencies versus the u.s. dollar , most notably the japanese yen . excluding this factor , net sales fell approximately 1 % in 2013 when compared to 2012 . the year-over-year sales decrease , along with a slightly unfavorable sales mix , accounted for lower gross profits in 2013 . these factors , along with lower levels of factory utilization , underlie the gross margin rate for 2013 of 42.4 % compared to 42.9 % a year ago . operating costs , consisting of selling , general and administrative ( sg & a ) and engineering , research and development ( er & d ) costs , decreased 3 % for the year ended december 31 , 2013 when compared to the year-ago period . included in sg & a for the year ended december 31 , 2012 was a $ 3.9 million charge associated with a ceo succession and transition plan . the company 's effective tax rate was 22.5 % in 2013 compared to 31.0 % in 2012 . the lower rate in 2013 reflects changes in the company 's geographic composition of income toward jurisdictions with lower tax rates and also included a $ 1.7 million benefit associated with the reinstatement of the u.s. federal credit for increasing research expenditures , as retroactively signed into law and recorded by the company in the first quarter of 2013. the company 's reporting segments experienced varied net sales and operating results as described in greater detail below . as a result of the aforementioned factors , net income for 2013 was $ 74.5 million , or $ 0.53 per diluted share , compared to net income of $ 68.8 million , or $ 0.50 per diluted share , in 2012 . during 2013 , the company 's operating activities provided cash flow of $ 109.4 million . capital expenditures were $ 60.4 million for 2013 . cash , cash equivalents and short-term investments were $ 384.4 million at december 31 , 2013 compared with $ 350.4 million at december 31 , 2012 . the company had no outstanding short-term bank borrowings or long-term debt at december 31 , 2013 . subsequent event on february 4 , 2014 , the company announced that it will acquire atmi , inc. , a delaware corporation ( atmi ) , for approximately $ 1.2 billion in cash pursuant to an agreement and plan of merger with atmi . story_separator_special_tag based on the information available , the company believes it improved or maintained market share for its products and that the effect of selling price erosion was nominal . additionally , given that no single customer accounts for more than 10 % of the company 's annual revenue , the decrease in sales has not been driven by any one particular customer or group of customers , but rather by the decline in semiconductor and other high-technology sectors as a whole . gross profit gross profit for 2013 decreased by $ 13.2 million , to $ 294.2 million , a decrease of 4 % from $ 307.4 million for 2012 . the gross margin rate for 2013 was 42.4 % versus 42.9 % for 2012 . the year-over-year sales decrease , including a $ 3.7 million reduction in royalty revenue , primarily accounted for the company 's lower gross profit and gross margin in 2013 . selling , general and administrative expenses selling , general and administrative ( sg & a ) expenses for 2013 decreased $ 10.3 million , or 7 % , to $ 137.1 million from $ 147.4 million in 2012 . sg & a expenses , as a percent of net sales , decreased to 19.8 % from 20.6 % a year earlier , reflecting a decrease in sg & a expenditure levels . employee costs , which make up approximately two-thirds of sg & a expenses , decreased by $ 2.4 million for 2013 . the decrease also reflected a decline in consulting and professional fees of $ 1.9 million as well as the $ 3.9 million reduction in sg & a expense related to the 2012 ceo succession and transition plan noted above . also included in the decrease in sg & a expenses for 2013 compared to the year-ago period is a $ 0.7 million reduction in sg & a expense during the second quarter of 2013 related to the sale of a building classified as an asset held for sale , consisting of the gain on sale thereof and an adjustment to the real estate tax accrual for the building and the favorable settlement of value-added tax matters in europe ( $ 1.2 million ) . in addition , the decrease in sg & a costs reflected favorable foreign currency translation effects of $ 2.9 million . engineering , research and development expenses engineering , research and development ( er & d ) expenses related to the support of current product lines and the development of new products and manufacturing technologies increased by $ 4.4 million , or 9 % , to $ 55.3 million in 2013 compared to $ 50.9 million in 2012 . er & d expenses as a percent of net sales were 8.0 % compared to 7.1 % a year ago , reflecting both the increase in er & d expenditure levels and decrease in net sales . the increase in er & d expense mainly reflects higher employee costs of $ 1.8 million and a general increase in overall er & d expense levels related to the support of current product lines and the development of new products and manufacturing technologies to support the company 's customers ' next-generation processes . 36 in 2014 , the company intends to continue to invest in its core membrane and coatings technologies to continue to create differentiated and high-value , unit-driven products for the most advanced and demanding semiconductor applications . in addition , the company is committed to er & d spending and capital investment needed to sustain its initiative in 450 mm wafer handling as that technology is adopted over the next several years . contingent consideration fair value adjustment in the year ended december 31 , 2013 , the company recognized an acquisition-related contingent consideration adjustment of $ 1.8 million reflecting changes in the fair value of contingent consideration associated with the jetalon acquisition described in note 2 in the company 's consolidated financial statements . this adjustment reflects changes in the revenue and gross profit forecasts for the three years ending december 31 , 2015 and the estimated probability of achieving those projections . amortization of intangible assets amortization of intangible assets was $ 9.3 million in 2013 compared to $ 9.6 million for 2012 . other income , net other income was $ 2.0 million in 2013 compared to other income of $ 0.3 million in 2012 . in 2013 , other income includes foreign currency transaction gains of $ 2.3 million , partially offset by charges of $ 0.8 million associated with the realization of translation losses recorded upon the liquidation of certain of the company 's subsidiaries . in 2012 , other income includes a $ 1.5 million gain recorded in the second quarter related to the remeasurement of the previously held 50 % equity investment in a taiwan joint venture entity in which the company acquired a 100 % interest in april 2012. the other income was partially offset by $ 1.4 million of foreign currency transaction losses related to the remeasurement of yen-denominated assets and liabilities held by the company . income tax expense the company recorded income tax expense of $ 21.7 million in 2013 compared to an income tax expense of $ 30.9 million in 2012 . the company 's effective tax rate was 22.5 % in 2013 , compared to 31.0 % in 2012 . the lower rate in 2013 reflects changes in the company 's geographic composition of income toward jurisdictions with lower tax rates . the effective tax rate in 2013 also included a $ 1.7 million benefit associated with the reinstatement of the u.s. federal credit for increasing research expenditures , as retroactively signed into law in 2013 and recorded by the company in the first quarter of 2013. in 2012 , the company 's effective tax rate was lower than the u.s. statutory rate of 35 % primarily due to lower rates in various

liquidity and capital resources the company has historically financed its operations and capital requirements through cash flow from its operating activities , long-term loans , lease financing and borrowings under domestic and international short-term lines of credit . in fiscal 2000 and 2009 , the company raised capital via public offerings of its common stock . operating activities net cash flow provided by operating activities totaled $ 109.4 million for the year ended december 31 , 2013 . cash generated by the company 's operations included net income of $ 74.5 million , as adjusted for the impact of various non-cash charges , primarily depreciation and amortization of $ 38.8 million and share-based compensation expense of $ 7.9 million . the net impact on cash flow from operations from changes in operating assets reduced cash otherwise generated by the company 's operations . working capital was $ 514.7 million at december 31 , 2013 , which included $ 384.4 million in cash and cash equivalents , an increase from $ 486.1 million as of december 31 , 2012 , which included $ 350.4 million in cash and cash equivalents and short-term investments . accounts receivable increased by $ 7.9 million during 2013 , or $ 13.4 million net of foreign currency translation adjustments .


 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 has historically financed its operations and capital requirements through cash flow from its operating activities , long-term loans , lease financing and borrowings under domestic and international short-term lines of credit . in fiscal 2000 and 2009 , the company raised capital via public offerings of its common stock . operating activities net cash flow provided by operating activities totaled $ 109.4 million for the year ended december 31 , 2013 . cash generated by the company 's operations included net income of $ 74.5 million , as adjusted for the impact of various non-cash charges , primarily depreciation and amortization of $ 38.8 million and share-based compensation expense of $ 7.9 million . the net impact on cash flow from operations from changes in operating assets reduced cash otherwise generated by the company 's operations . working capital was $ 514.7 million at december 31 , 2013 , which included $ 384.4 million in cash and cash equivalents , an increase from $ 486.1 million as of december 31 , 2012 , which included $ 350.4 million in cash and cash equivalents and short-term investments . accounts receivable increased by $ 7.9 million during 2013 , or $ 13.4 million net of foreign currency translation adjustments .
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 Suspicious Activity Report : certain of these products are unit-driven and consumable products that rely on the level of semiconductor manufacturing activity to drive growth , while others are capital-expenditure driven and rely on expansion of manufacturing capacity to drive growth . the company 's unit-driven and consumable products includes membrane-based liquid filters and housings , metal-based gas filters , resin-based gas purifiers , wafer shippers , disk-shipping containers and test assembly and packaging products and consumable graphite and silicon carbide components used in plasma etch , ion implant and chemical vapor deposition processes in semiconductor manufacturing . the company 's capital expense-driven products include components , systems and subsystems that use electro-mechanical , pressure differential and related technologies to permit semiconductor and other electronics manufacturers to monitor and control the flow and condition of process liquids used in these manufacturing processes , and process carriers that protect the integrity of in-process wafers . key operating factors key factors , which management believes have the largest impact on the overall results of operations of entegris , inc. , include : level of sales since a significant portion of the company 's product costs ( except for raw materials , purchased components and direct labor ) are largely fixed in the short-to-medium term , an increase or decrease in sales affects gross profits and overall profitability significantly . also , increases or decreases in sales and operating profitability affect certain costs such as incentive compensation and commissions , which are highly variable in nature . the 31 company 's sales are subject to the effects of industry cyclicality , technological change , substantial competition , pricing pressures and foreign currency fluctuation . variable margin on sales the company 's variable margin on sales is determined by selling prices and the costs of manufacturing and raw materials . this is affected by a number of factors , which include the company 's sales mix , purchase prices of raw material ( especially polymers , stainless steel and purchased components ) , competition , both domestic and international , direct labor costs , and the efficiency of the company 's production operations , among others . fixed cost structure . the company 's operations include a number of large fixed or semi-fixed cost components , which include salaries , indirect labor and benefits , facility costs , lease expense , and depreciation and amortization . it is not possible to vary these costs easily in the short-term as volumes fluctuate . accordingly , increases or decreases in sales volume can have a large effect on the usage and productivity of these cost components , resulting in a large impact on the company 's profitability . overall summary of financial results for the year ended december 31 , 2013 the company 's financial results for 2013 reflected continued softness in semiconductor industry spending , though the company experienced growth and signs of stabilization in the fourth quarter . in line with industry data , overall demand from the company 's semiconductor industry customers reflected lower demand from leading edge fabs , aggregate fab utilization rates remained well below peak levels and semiconductor industry capital spending remained restrained . total net sales for the year ended december 31 , 2013 were $ 693.5 million , down $ 22.4 million , or 3 % , from sales of $ 715.9 million for the year ended december 31 , 2012 . the sales decrease in 2013 included unfavorable foreign currency translation effects of $ 18.6 million related to the year-over-year weakening of most international currencies versus the u.s. dollar , most notably the japanese yen . excluding this factor , net sales fell approximately 1 % in 2013 when compared to 2012 . the year-over-year sales decrease , along with a slightly unfavorable sales mix , accounted for lower gross profits in 2013 . these factors , along with lower levels of factory utilization , underlie the gross margin rate for 2013 of 42.4 % compared to 42.9 % a year ago . operating costs , consisting of selling , general and administrative ( sg & a ) and engineering , research and development ( er & d ) costs , decreased 3 % for the year ended december 31 , 2013 when compared to the year-ago period . included in sg & a for the year ended december 31 , 2012 was a $ 3.9 million charge associated with a ceo succession and transition plan . the company 's effective tax rate was 22.5 % in 2013 compared to 31.0 % in 2012 . the lower rate in 2013 reflects changes in the company 's geographic composition of income toward jurisdictions with lower tax rates and also included a $ 1.7 million benefit associated with the reinstatement of the u.s. federal credit for increasing research expenditures , as retroactively signed into law and recorded by the company in the first quarter of 2013. the company 's reporting segments experienced varied net sales and operating results as described in greater detail below . as a result of the aforementioned factors , net income for 2013 was $ 74.5 million , or $ 0.53 per diluted share , compared to net income of $ 68.8 million , or $ 0.50 per diluted share , in 2012 . during 2013 , the company 's operating activities provided cash flow of $ 109.4 million . capital expenditures were $ 60.4 million for 2013 . cash , cash equivalents and short-term investments were $ 384.4 million at december 31 , 2013 compared with $ 350.4 million at december 31 , 2012 . the company had no outstanding short-term bank borrowings or long-term debt at december 31 , 2013 . subsequent event on february 4 , 2014 , the company announced that it will acquire atmi , inc. , a delaware corporation ( atmi ) , for approximately $ 1.2 billion in cash pursuant to an agreement and plan of merger with atmi . story_separator_special_tag based on the information available , the company believes it improved or maintained market share for its products and that the effect of selling price erosion was nominal . additionally , given that no single customer accounts for more than 10 % of the company 's annual revenue , the decrease in sales has not been driven by any one particular customer or group of customers , but rather by the decline in semiconductor and other high-technology sectors as a whole . gross profit gross profit for 2013 decreased by $ 13.2 million , to $ 294.2 million , a decrease of 4 % from $ 307.4 million for 2012 . the gross margin rate for 2013 was 42.4 % versus 42.9 % for 2012 . the year-over-year sales decrease , including a $ 3.7 million reduction in royalty revenue , primarily accounted for the company 's lower gross profit and gross margin in 2013 . selling , general and administrative expenses selling , general and administrative ( sg & a ) expenses for 2013 decreased $ 10.3 million , or 7 % , to $ 137.1 million from $ 147.4 million in 2012 . sg & a expenses , as a percent of net sales , decreased to 19.8 % from 20.6 % a year earlier , reflecting a decrease in sg & a expenditure levels . employee costs , which make up approximately two-thirds of sg & a expenses , decreased by $ 2.4 million for 2013 . the decrease also reflected a decline in consulting and professional fees of $ 1.9 million as well as the $ 3.9 million reduction in sg & a expense related to the 2012 ceo succession and transition plan noted above . also included in the decrease in sg & a expenses for 2013 compared to the year-ago period is a $ 0.7 million reduction in sg & a expense during the second quarter of 2013 related to the sale of a building classified as an asset held for sale , consisting of the gain on sale thereof and an adjustment to the real estate tax accrual for the building and the favorable settlement of value-added tax matters in europe ( $ 1.2 million ) . in addition , the decrease in sg & a costs reflected favorable foreign currency translation effects of $ 2.9 million . engineering , research and development expenses engineering , research and development ( er & d ) expenses related to the support of current product lines and the development of new products and manufacturing technologies increased by $ 4.4 million , or 9 % , to $ 55.3 million in 2013 compared to $ 50.9 million in 2012 . er & d expenses as a percent of net sales were 8.0 % compared to 7.1 % a year ago , reflecting both the increase in er & d expenditure levels and decrease in net sales . the increase in er & d expense mainly reflects higher employee costs of $ 1.8 million and a general increase in overall er & d expense levels related to the support of current product lines and the development of new products and manufacturing technologies to support the company 's customers ' next-generation processes . 36 in 2014 , the company intends to continue to invest in its core membrane and coatings technologies to continue to create differentiated and high-value , unit-driven products for the most advanced and demanding semiconductor applications . in addition , the company is committed to er & d spending and capital investment needed to sustain its initiative in 450 mm wafer handling as that technology is adopted over the next several years . contingent consideration fair value adjustment in the year ended december 31 , 2013 , the company recognized an acquisition-related contingent consideration adjustment of $ 1.8 million reflecting changes in the fair value of contingent consideration associated with the jetalon acquisition described in note 2 in the company 's consolidated financial statements . this adjustment reflects changes in the revenue and gross profit forecasts for the three years ending december 31 , 2015 and the estimated probability of achieving those projections . amortization of intangible assets amortization of intangible assets was $ 9.3 million in 2013 compared to $ 9.6 million for 2012 . other income , net other income was $ 2.0 million in 2013 compared to other income of $ 0.3 million in 2012 . in 2013 , other income includes foreign currency transaction gains of $ 2.3 million , partially offset by charges of $ 0.8 million associated with the realization of translation losses recorded upon the liquidation of certain of the company 's subsidiaries . in 2012 , other income includes a $ 1.5 million gain recorded in the second quarter related to the remeasurement of the previously held 50 % equity investment in a taiwan joint venture entity in which the company acquired a 100 % interest in april 2012. the other income was partially offset by $ 1.4 million of foreign currency transaction losses related to the remeasurement of yen-denominated assets and liabilities held by the company . income tax expense the company recorded income tax expense of $ 21.7 million in 2013 compared to an income tax expense of $ 30.9 million in 2012 . the company 's effective tax rate was 22.5 % in 2013 , compared to 31.0 % in 2012 . the lower rate in 2013 reflects changes in the company 's geographic composition of income toward jurisdictions with lower tax rates . the effective tax rate in 2013 also included a $ 1.7 million benefit associated with the reinstatement of the u.s. federal credit for increasing research expenditures , as retroactively signed into law in 2013 and recorded by the company in the first quarter of 2013. in 2012 , the company 's effective tax rate was lower than the u.s. statutory rate of 35 % primarily due to lower rates in various

