doble provides high-end , intelligent diagnostic test solutions for the electric power delivery industry and is a leading supplier of power factor and partial discharge testing instruments used to assess the integrity of high-voltage power delivery equipment . morgan schaffer provides an integrated offering of dissolved gas analysis , oil testing , and data management solutions which enhance the ability of electric utilities to accurately monitor the health of critical power transformers . nrg designs and manufactures decision support tools for the renewable energy industry , primarily wind . test . ets-lindgren is an industry leader in providing its customers with the ability to identify , measure and contain magnetic , electromagnetic and acoustic energy . technical packaging . the companies within this segment provide innovative solutions to the medical and commercial markets for thermoformed and precision molded pulp fiber packages and specialty products using a wide variety of thin gauge plastics and pulp . selected financial information for each of the company 's business segments is provided in the discussion below and in note 13 to the company 's consolidated financial statements . the company continues to operate with meaningful growth prospects in its primary served markets and with considerable financial flexibility . the company continues to focus on new products that incorporate proprietary design and process technologies . management is committed to delivering shareholder value through organic growth , ongoing performance improvement initiatives , and acquisitions . 18 highlights of 2019 operations ● sales , net earnings and diluted earnings per share in 2019 were $ 813.0 million , $ 81.0 million and $ 3.10 per share , respectively , compared to sales , net earnings and diluted earnings per share in 2018 of $ 771.6 million , $ 92.1 million and $ 3.54 per share , respectively . ● diluted eps – as adjusted for 2019 was $ 3.13 and excludes $ 0.6 million of pretax charges ( or $ 0.03 per share after tax ) consisting primarily of purchase accounting charges related to the globe acquisition and certain restructuring charges related to facility consolidations at doble , plastique , pti and vacco partially offset by the gain on the doble watertown building sale . diluted eps – as adjusted for 2018 was $ 2.77 and excludes $ 4.8 million of pretax charges ( or $ 0.17 per share after tax ) consisting primarily of charges related to closing the doble offices in norway , china , dubai and mexico , consisting of employee severance and compensation benefits , professional fees , and asset impairment charges ; and restructuring charges at pti related to the exit of the low margin industrial/automotive market . also excluded for 2018 was a $ 24.4 million ( or $ 0.94 per share ) of net tax benefit recorded resulting from the implementation of u.s. tax reform . ● net cash provided by operating activities was approximately $ 105.1 million in 2019 compared to $ 93.3 million in 2018 . ● at september 30 , 2019 , cash on hand was $ 61.8 million and outstanding debt was $ 286.3 million , for a net debt position ( total debt less net cash ) of approximately $ 224.5 million . ● entered orders for 2019 were $ 905.3 million resulting in a book-to-bill ratio of 1.11x . backlog at september 30 , 2019 was $ 475.1 million compared to $ 382.8 million at september 30 , 2018 . ● in july 2019 , the company acquired globe for a purchase price of approximately $ 95 million , net of cash acquired . since the date of acquisition , the operating results for globe have been included within the company 's filtration segment . ● the company declared dividends of $ 0.32 per share during 2019 , totaling $ 8.3 million in dividend payments . results of operations net sales ​ replace_table_token_2_th ​ net sales increased $ 41.4 million , or 5.4 % , to $ 813.0 million in 2019 from $ 771.6 million in 2018. the increase in net sales in 2019 as compared to 2018 was due to a $ 39.0 million increase in the filtration segment and a $ 5.5 million increase in the test segment , partially offset by a $ 2.1 million decrease in the usg segment and a $ 1.0 million decrease in the technical packaging segment . filtration . the $ 39.0 million , or 13.6 % , increase in net sales in 2019 as compared to 2018 was mainly due to a $ 14.3 million increase in net sales at pti due to higher aerospace and assembly element shipments , a $ 11.1 million increase in net sales at crissair due to higher aerospace shipments , an $ 8.9 million sales contribution from globe ( acquired in july 2019 ) , a $ 6.8 million increase in net sales at mayday due to higher aerospace shipments , and a $ 1.1 million increase in net sales at westland , partially offset by a $ 3.2 million decrease in net sales at vacco due to lower shipments of defense spares . 19 usg . the $ 2.1 million , or 1.0 % , decrease in net sales in 2019 as compared to 2018 was mainly due to a $ 9.5 million decrease in net sales at nrg due to continued softness in the renewable energy market , partially offset by a $ 7.4 million increase in net sales at doble driven by a full year of manta 's sales and higher f series product shipments . test . story_separator_special_tag the company estimates that if market interest rates averaged one percentage point higher , the effect would have been less than 3 % of net earnings for the year ended september 30 , 2019. for more information about the company 's derivative financial instruments , see note 12 to the company 's consolidated financial statements included herein . critical accounting policies the preparation of financial statements in conformity with u.s. generally accepted accounting principles ( gaap ) requires management to make estimates and assumptions in certain circumstances that affect amounts reported in the consolidated financial statements . in preparing these financial statements , management has made its best estimates and judgments of certain amounts included in the consolidated financial statements , giving due consideration to materiality . the company does not believe there is a great likelihood that materially different amounts would be reported under different conditions or using different assumptions related to the accounting policies described below . however , application of these accounting policies involves the exercise of judgment and use of assumptions as to future uncertainties and , as a result , actual results could differ from these estimates . the company 's senior management discusses the critical accounting policies described below with the audit and finance committee of the company 's board of directors on a periodic basis . the following discussion of critical accounting policies is intended to bring to the attention of readers those accounting policies which management believes are critical to the consolidated financial statements and other financial disclosure . it is not intended to be a comprehensive list of all significant accounting policies that are more fully described in note 1 to the consolidated financial statements . revenue recognition information regarding the recognition of revenue by the entities in each of the company 's business segments is set forth in note 1.e to the company 's consolidated financial statements . income taxes the company operates in numerous taxing jurisdictions and is subject to examination by various u.s. federal , state and foreign jurisdictions for various tax periods . the company 's income tax positions are based on research and interpretations of the income tax laws and rulings in each of the jurisdictions in which the company does business . due to the subjectivity of interpretations of laws and rulings in each jurisdiction , the differences and interplay in tax laws between those jurisdictions , as well as the inherent uncertainty in estimating the final resolution of complex tax audit matters , management 's estimates of income tax liabilities may differ from actual payments or assessments . on december 22 , 2017 , the u.s. government enacted the tcja , which , among other things , lowered the u.s. corporate statutory income tax rate and established a modified territorial system requiring a mandatory deemed repatriation on undistributed earnings of foreign subsidiaries . the company completed its analysis of the impact of the tcja during the first quarter of 2019 . 26 income taxes are accounted for under the asset and liability method . deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases . deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled . deferred tax assets may be reduced by a valuation allowance if it is more likely than not that some portion of the deferred tax assets will not be realized . the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date . the company regularly reviews its deferred tax assets for recoverability and establishes a valuation allowance when management believes it is more likely than not such assets will not be recovered , taking into consideration historical operating results , expectations of future earnings , tax planning strategies , and the expected timing of the reversals of existing temporary differences . goodwill and other long-lived assets management annually reviews goodwill and other long-lived assets with indefinite useful lives for impairment or whenever events or changes in circumstances indicate the carrying amount may not be recoverable . if the company determines that the carrying value of the long-lived asset may not be recoverable , a permanent impairment charge is recorded for the amount by which the carrying value of the long-lived asset exceeds its fair value . fair value is measured based on a discounted cash flow method using a discount rate determined by management to be commensurate with the risk inherent in each of our reporting units ' current business models . the estimates of cash flows and discount rate are subject to change due to the economic environment , including such factors as interest rates , expected market returns and volatility of markets served . management believes that the estimates of future cash flows and fair value are reasonable ; however , changes in estimates could result in impairment charges . at september 30 , 2019 , the company has determined that no reporting units are at risk of goodwill impairment as the fair value of each reporting unit exceeded its carrying value . intangible assets with estimable useful lives are amortized over their respective estimated useful lives to their estimated residual values , and are reviewed for impairment whenever events or changes in business circumstances indicate the carrying value of the assets may not be recoverable . other matters contingencies as a normal incident of the businesses in which the company is engaged , various claims , charges and litigation are asserted or commenced from time to time against the company . additionally , the company is currently involved in various stages of investigation and remediation relating to environmental matters . it is the opinion of management that

capital resources and liquidity the company 's overall financial position and liquidity are strong . working capital ( current assets less current liabilities ) increased to $ 243.6 million at september 30 , 2019 from $ 195.5 million at september 30 , 2018. contract assets increased $ 62.3 million in 2019 mainly within the filtration segment due to the adoption of asu no . 2014-09 , revenue from contracts with customers ( asc 606 ) . inventories decreased by $ 6.6 million during 2019 mainly due to a 9.5 million decrease within the filtration segment resulting primarily from the adoption of asc 606. the $ 8.3 million increase in accounts payable at september 30 , 2019 was mainly due to a $ 4.9 million increase within the test segment and a $ 4.0 million increase within the technical packaging segment both due to the timing of payments . net cash provided by operating activities was $ 105.1 million and $ 93.3 million in 2019 and 2018 , respectively . 23 net cash used in investing activities was $ 125.1 million and $ 41.6 million in 2019 and 2018 , respectively . the increase in net cash used in investing activities in 2019 as compared to 2018 was due to the globe acquisition and higher capital expenditures . capital expenditures were $ 37.2 million and $ 20.6 million in 2019 and 2018 , respectively .


 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.
     ```capital resources and liquidity the company 's overall financial position and liquidity are strong . working capital ( current assets less current liabilities ) increased to $ 243.6 million at september 30 , 2019 from $ 195.5 million at september 30 , 2018. contract assets increased $ 62.3 million in 2019 mainly within the filtration segment due to the adoption of asu no . 2014-09 , revenue from contracts with customers ( asc 606 ) . inventories decreased by $ 6.6 million during 2019 mainly due to a 9.5 million decrease within the filtration segment resulting primarily from the adoption of asc 606. the $ 8.3 million increase in accounts payable at september 30 , 2019 was mainly due to a $ 4.9 million increase within the test segment and a $ 4.0 million increase within the technical packaging segment both due to the timing of payments . net cash provided by operating activities was $ 105.1 million and $ 93.3 million in 2019 and 2018 , respectively . 23 net cash used in investing activities was $ 125.1 million and $ 41.6 million in 2019 and 2018 , respectively . the increase in net cash used in investing activities in 2019 as compared to 2018 was due to the globe acquisition and higher capital expenditures . capital expenditures were $ 37.2 million and $ 20.6 million in 2019 and 2018 , respectively .
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 Suspicious Activity Report : doble provides high-end , intelligent diagnostic test solutions for the electric power delivery industry and is a leading supplier of power factor and partial discharge testing instruments used to assess the integrity of high-voltage power delivery equipment . morgan schaffer provides an integrated offering of dissolved gas analysis , oil testing , and data management solutions which enhance the ability of electric utilities to accurately monitor the health of critical power transformers . nrg designs and manufactures decision support tools for the renewable energy industry , primarily wind . test . ets-lindgren is an industry leader in providing its customers with the ability to identify , measure and contain magnetic , electromagnetic and acoustic energy . technical packaging . the companies within this segment provide innovative solutions to the medical and commercial markets for thermoformed and precision molded pulp fiber packages and specialty products using a wide variety of thin gauge plastics and pulp . selected financial information for each of the company 's business segments is provided in the discussion below and in note 13 to the company 's consolidated financial statements . the company continues to operate with meaningful growth prospects in its primary served markets and with considerable financial flexibility . the company continues to focus on new products that incorporate proprietary design and process technologies . management is committed to delivering shareholder value through organic growth , ongoing performance improvement initiatives , and acquisitions . 18 highlights of 2019 operations ● sales , net earnings and diluted earnings per share in 2019 were $ 813.0 million , $ 81.0 million and $ 3.10 per share , respectively , compared to sales , net earnings and diluted earnings per share in 2018 of $ 771.6 million , $ 92.1 million and $ 3.54 per share , respectively . ● diluted eps – as adjusted for 2019 was $ 3.13 and excludes $ 0.6 million of pretax charges ( or $ 0.03 per share after tax ) consisting primarily of purchase accounting charges related to the globe acquisition and certain restructuring charges related to facility consolidations at doble , plastique , pti and vacco partially offset by the gain on the doble watertown building sale . diluted eps – as adjusted for 2018 was $ 2.77 and excludes $ 4.8 million of pretax charges ( or $ 0.17 per share after tax ) consisting primarily of charges related to closing the doble offices in norway , china , dubai and mexico , consisting of employee severance and compensation benefits , professional fees , and asset impairment charges ; and restructuring charges at pti related to the exit of the low margin industrial/automotive market . also excluded for 2018 was a $ 24.4 million ( or $ 0.94 per share ) of net tax benefit recorded resulting from the implementation of u.s. tax reform . ● net cash provided by operating activities was approximately $ 105.1 million in 2019 compared to $ 93.3 million in 2018 . ● at september 30 , 2019 , cash on hand was $ 61.8 million and outstanding debt was $ 286.3 million , for a net debt position ( total debt less net cash ) of approximately $ 224.5 million . ● entered orders for 2019 were $ 905.3 million resulting in a book-to-bill ratio of 1.11x . backlog at september 30 , 2019 was $ 475.1 million compared to $ 382.8 million at september 30 , 2018 . ● in july 2019 , the company acquired globe for a purchase price of approximately $ 95 million , net of cash acquired . since the date of acquisition , the operating results for globe have been included within the company 's filtration segment . ● the company declared dividends of $ 0.32 per share during 2019 , totaling $ 8.3 million in dividend payments . results of operations net sales ​ replace_table_token_2_th ​ net sales increased $ 41.4 million , or 5.4 % , to $ 813.0 million in 2019 from $ 771.6 million in 2018. the increase in net sales in 2019 as compared to 2018 was due to a $ 39.0 million increase in the filtration segment and a $ 5.5 million increase in the test segment , partially offset by a $ 2.1 million decrease in the usg segment and a $ 1.0 million decrease in the technical packaging segment . filtration . the $ 39.0 million , or 13.6 % , increase in net sales in 2019 as compared to 2018 was mainly due to a $ 14.3 million increase in net sales at pti due to higher aerospace and assembly element shipments , a $ 11.1 million increase in net sales at crissair due to higher aerospace shipments , an $ 8.9 million sales contribution from globe ( acquired in july 2019 ) , a $ 6.8 million increase in net sales at mayday due to higher aerospace shipments , and a $ 1.1 million increase in net sales at westland , partially offset by a $ 3.2 million decrease in net sales at vacco due to lower shipments of defense spares . 19 usg . the $ 2.1 million , or 1.0 % , decrease in net sales in 2019 as compared to 2018 was mainly due to a $ 9.5 million decrease in net sales at nrg due to continued softness in the renewable energy market , partially offset by a $ 7.4 million increase in net sales at doble driven by a full year of manta 's sales and higher f series product shipments . test . story_separator_special_tag the company estimates that if market interest rates averaged one percentage point higher , the effect would have been less than 3 % of net earnings for the year ended september 30 , 2019. for more information about the company 's derivative financial instruments , see note 12 to the company 's consolidated financial statements included herein . critical accounting policies the preparation of financial statements in conformity with u.s. generally accepted accounting principles ( gaap ) requires management to make estimates and assumptions in certain circumstances that affect amounts reported in the consolidated financial statements . in preparing these financial statements , management has made its best estimates and judgments of certain amounts included in the consolidated financial statements , giving due consideration to materiality . the company does not believe there is a great likelihood that materially different amounts would be reported under different conditions or using different assumptions related to the accounting policies described below . however , application of these accounting policies involves the exercise of judgment and use of assumptions as to future uncertainties and , as a result , actual results could differ from these estimates . the company 's senior management discusses the critical accounting policies described below with the audit and finance committee of the company 's board of directors on a periodic basis . the following discussion of critical accounting policies is intended to bring to the attention of readers those accounting policies which management believes are critical to the consolidated financial statements and other financial disclosure . it is not intended to be a comprehensive list of all significant accounting policies that are more fully described in note 1 to the consolidated financial statements . revenue recognition information regarding the recognition of revenue by the entities in each of the company 's business segments is set forth in note 1.e to the company 's consolidated financial statements . income taxes the company operates in numerous taxing jurisdictions and is subject to examination by various u.s. federal , state and foreign jurisdictions for various tax periods . the company 's income tax positions are based on research and interpretations of the income tax laws and rulings in each of the jurisdictions in which the company does business . due to the subjectivity of interpretations of laws and rulings in each jurisdiction , the differences and interplay in tax laws between those jurisdictions , as well as the inherent uncertainty in estimating the final resolution of complex tax audit matters , management 's estimates of income tax liabilities may differ from actual payments or assessments . on december 22 , 2017 , the u.s. government enacted the tcja , which , among other things , lowered the u.s. corporate statutory income tax rate and established a modified territorial system requiring a mandatory deemed repatriation on undistributed earnings of foreign subsidiaries . the company completed its analysis of the impact of the tcja during the first quarter of 2019 . 26 income taxes are accounted for under the asset and liability method . deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases . deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled . deferred tax assets may be reduced by a valuation allowance if it is more likely than not that some portion of the deferred tax assets will not be realized . the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date . the company regularly reviews its deferred tax assets for recoverability and establishes a valuation allowance when management believes it is more likely than not such assets will not be recovered , taking into consideration historical operating results , expectations of future earnings , tax planning strategies , and the expected timing of the reversals of existing temporary differences . goodwill and other long-lived assets management annually reviews goodwill and other long-lived assets with indefinite useful lives for impairment or whenever events or changes in circumstances indicate the carrying amount may not be recoverable . if the company determines that the carrying value of the long-lived asset may not be recoverable , a permanent impairment charge is recorded for the amount by which the carrying value of the long-lived asset exceeds its fair value . fair value is measured based on a discounted cash flow method using a discount rate determined by management to be commensurate with the risk inherent in each of our reporting units ' current business models . the estimates of cash flows and discount rate are subject to change due to the economic environment , including such factors as interest rates , expected market returns and volatility of markets served . management believes that the estimates of future cash flows and fair value are reasonable ; however , changes in estimates could result in impairment charges . at september 30 , 2019 , the company has determined that no reporting units are at risk of goodwill impairment as the fair value of each reporting unit exceeded its carrying value . intangible assets with estimable useful lives are amortized over their respective estimated useful lives to their estimated residual values , and are reviewed for impairment whenever events or changes in business circumstances indicate the carrying value of the assets may not be recoverable . other matters contingencies as a normal incident of the businesses in which the company is engaged , various claims , charges and litigation are asserted or commenced from time to time against the company . additionally , the company is currently involved in various stages of investigation and remediation relating to environmental matters . it is the opinion of management that

