this structure was implemented in response to changes in our management structure and in anticipation of the sale of our contract manufacturing segment . effective as of the beginning of our fourth quarter of fiscal year 21 2011 , we added a fourth segment , brooks life science systems , which includes the operations of the businesses acquired from rts and nexus , which have been consolidated into one operating segment . historic results included in this annual report have been reclassified where applicable to conform to this new operating segment structure . the brooks product solutions segment provides a variety of products critical to technology equipment productivity and availability . those products include atmospheric and vacuum tool automation systems , atmospheric and vacuum robots and robotic modules and cryogenic vacuum pumping , thermal management and vacuum measurement solutions used to create , measure and control critical process vacuum applications . the brooks global services segment provides an extensive range of support services including on and off-site repair services , on and off-site diagnostic support services , and installation services to enable our customers to maximize process tool uptime and productivity . this segment also provides end-user customers with spare part support services to maximize customer tool productivity . the brooks life science systems segment provides automated sample management systems including automated sample storage , automated blood fractionation equipment , sample preparation and handling equipment , consumables , parts and support services to wide range of life science customers including pharmaceutical companies , biotechnology companies , biobanks , national laboratories , research institutes and research universities . the contract manufacturing segment provided services to build equipment front-end modules and other subassemblies which enable our customers to effectively develop and source high quality and high reliability process tools for semiconductor and adjacent market applications . we sold this segment in the asset sale which closed on june 28 , 2011. critical accounting policies and estimates the preparation of the consolidated financial statements requires us to make estimates and judgments that affect the reported amounts of assets , liabilities , revenues and expenses , and related disclosure of contingent assets and liabilities . on an ongoing basis , we evaluate our estimates , including those related to bad debts , inventories , intangible assets , goodwill , income taxes , warranty obligations , pensions and contingencies . we base our estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances , including current and anticipated worldwide economic conditions both in general and specifically in relation to the semiconductor industry , the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources . as discussed in the year over year comparisons below , actual results may differ from these estimates under different assumptions or conditions . we believe the following critical accounting policies affect our more significant judgments and estimates used in the preparation of our consolidated financial statements . revenues product revenues are associated with the sale of hardware systems , components and spare parts as well as product license revenue . service revenues are associated with service contracts , repairs , upgrades and field service . shipping and handling fees , if any , billed to customers are recognized as revenue . the related shipping and handling costs are recognized in cost of sales . revenue from product sales that does not include significant customization is recorded upon delivery and transfer of risk of loss to the customer provided there is evidence of an arrangement , fees are fixed or determinable , collection of the related receivable is reasonably assured and , if applicable , customer acceptance criteria have been successfully demonstrated . customer acceptance provisions include final testing and acceptance carried out prior to shipment . these pre-shipment testing and acceptance procedures ensure that the product meets the published specification requirements before the product is shipped . when significant on site customer acceptance provisions are present in the arrangement , revenue is recognized upon completion of customer acceptance testing . revenue from product sales that does include significant customization , which primarily include life science automation systems , is recorded using the percentage of completion method whereby revenue is recorded as work progresses based on a percentage that incurred costs to date bear to total estimated costs . in addition , contracts are 22 reviewed on a regular basis to determine whether a loss exists . a loss will be accrued in the period in which estimated contract revenue is less than the current estimate of total contract costs . revenue associated with service agreements is generally recognized ratably over the term of the contract . revenue from repair services or upgrades of customer-owned equipment is recognized upon completion of the repair effort and upon the shipment of the repaired item back to the customer . in instances where the repair or upgrade includes installation , revenue is recognized when the installation is completed . intangible assets , goodwill and other long-lived assets as a result of our acquisitions , we have identified intangible assets other than goodwill and generated significant goodwill . general intangible assets other than goodwill are valued based on estimates of future cash flows and amortized over their estimated useful life . goodwill is subject to annual impairment testing as well as testing upon the occurrence of any event that indicates a potential impairment . general intangible assets other than goodwill and other long-lived assets are subject to an impairment test if there is an indicator of impairment . we conduct our annual goodwill impairment test as of our fiscal year end , or september 30th . under u.s. generally accepted accounting principles ( gaap ) , the testing of goodwill for impairment is to be performed at a level referred to as a reporting unit . story_separator_special_tag gross margin of our brooks global services segment increased to $ 31.8 million for fiscal year 2011 as compared to $ 20.4 million in the prior year . the increase was attributable to higher revenues of $ 13.9 million for fiscal year 2011 as compared to the prior year and $ 0.7 million of reduced charges for excess and obsolete inventory as compared to the prior year . gross margin was reduced by $ 0.4 million for amortization of completed technology intangible assets for fiscal years 2011 and 2010. gross margin percentage was 35.7 % for fiscal year 2011 as compared to 27.2 % in the prior year . the increase in gross margin percentage was attributable to higher absorption 26 of indirect service overhead on higher revenues . in addition , decreased charges for excess and obsolete inventory led to an increase in gross margin percentage of 0.9 % for fiscal year 2011 as compared to the prior year . gross margin for our brooks life science systems segment was $ 2.3 million for fiscal year 2011 , and includes only those amounts earned since the acquisition date of rts and nexus . gross margin has been reduced by $ 1.3 million for the impact of the valuation of inventory and deferred revenue obligations as of the purchase date for both rts and nexus . gross margin has also been reduced by $ 0.6 million for charges for excess and obsolete inventory related to nexus , based on a review of inventories performed by us after the acquisition date . gross margin was reduced by $ 0.3 million for amortization of completed technology intangible assets . gross margin percentage was 21.2 % for fiscal year 2011 , and has been reduced 7.3 % for the impact of the valuation of deferred revenue obligations and the step-up in value of acquired inventory . gross margin percentage was also decreased by 6.0 % for charges for excess and obsolete inventories . gross margin was further reduced by 2.8 % for amortization of completed technology intangible assets . gross margin of our contract manufacturing segment decreased slightly to $ 17.2 million for fiscal year 2011 as compared to $ 17.5 million for the prior year . this decrease is due to an $ 18.2 million decrease in revenues , caused by the sale of this segment at the end of our third quarter . for the first nine months of fiscal year 2011 , revenues for contract manufacturing had increased 28 % over the same prior year period . this increase in revenues led to higher absorption of indirect factory overhead and resulted in a higher gross margin percentage . gross margin percentage was 12.5 % for fiscal year 2011 as compared to 11.2 % in the prior year . research and development research and development , or r & d , expenses for fiscal year 2011 were $ 39.8 million , an increase of $ 8.6 million , compared to $ 31.2 million in the previous year . this increase includes $ 1.8 million of r & d costs incurred by rts and nexus since their respective acquisition dates . the balance of the increase is the result of our increased pace of spending for r & d throughout fiscal year 2011 as we support enhancements to our current product offerings and our strategy to grow longer-term revenues outside of the semiconductor market . we expect the rate of growth in r & d spending to moderate in the near term from the levels incurred during the fourth quarter of fiscal year 2011. selling , general and administrative selling , general and administrative , or sg & a , expenses were $ 102.5 million for fiscal year 2011 , an increase of $ 16.9 million compared to $ 85.6 million in the prior year . the increase is partly attributable to higher labor-related costs of $ 8.9 million as a result of increased accruals for incentive based compensation due to our improved financial performance , combined with a 3 % increase in sg & a headcount . we have included the results of rts and nexus in our results since their respective acquisition dates , which increased our sg & a costs by $ 4.0 million , which includes a $ 0.4 million increase in amortization of intangible assets . other increases in sg & a costs include outside strategic consulting costs of $ 1.7 million , professional fees associated with the acquisition of nexus of $ 0.7 million , higher commissions to independent sales representatives of $ 0.8 million due to higher revenues and $ 0.7 million of increased legal fees associated with our intellectual property portfolio as we increase our investments in r & d . restructuring charges we recorded a restructuring charge of $ 1.0 million for fiscal year 2011. these charges include severance related costs of $ 0.7 million , which are comprised of $ 0.3 million of severance for the elimination of 19 employees , including 13 employees in the brooks life science systems segment resulting from the consolidation of certain functions as the operations of rts and nexus are combined into one operating segment , and $ 0.4 million of adjustments for contingent severance arrangements for corporate management positions eliminated in prior periods . we also incurred $ 0.3 million of facility-related costs for facilities exited in previous years . we have reached the end 27 of the lease period for all of our exited leased facilities as of september 30 , 2011 , and do not expect further restructuring costs related to these facilities . we recorded a restructuring charge of $ 2.5 million for fiscal year 2010. these charges include severance related costs of $ 0.9 million , and facility related costs of $ 1.6 million . the severance costs primarily include adjustments for contingent severance arrangements for corporate management positions eliminated in prior periods . the facility costs include $ 0.4 million

liquidity and capital resources our business is significantly dependent on capital expenditures that are dependent on the current and anticipated market demand for the underlying products for which capacity is established . demand for 33 semiconductors is cyclical and has historically experienced periodic downturns . this cyclicality makes estimates of future revenues , results of operations and net cash flows inherently uncertain . at september 30 , 2011 , we had cash , cash equivalents and marketable securities aggregating $ 205.8 million . this amount was comprised of $ 58.8 million of cash and cash equivalents , $ 65.7 million of investments in short-term marketable securities and $ 81.3 million of investments in long-term marketable securities . our marketable securities are generally readily convertible to cash without an adverse impact . cash and cash equivalents were $ 58.8 million at september 30 , 2011 , a decrease of $ 1.0 million from september 30 , 2010. the significant uses of cash during fiscal year 2011 included the acquisitions of rts and nexus , which cost $ 88.3 million , net of cash acquired , net investments in marketable securities of $ 66.6 million , capital expenditures of $ 6.5 million and the payment of $ 5.2 million in dividends . the significant sources of cash include $ 87.7 million of cash provided by operations and $ 78.2 million of cash generated from the sale of our contract manufacturing segment . cash provided by operating activities was $ 87.7 million for fiscal year 2011 , and was comprised of net income of $ 128.4 million , which includes $ 26.3 million of non-cash related charges such as $ 17.2 million of depreciation and amortization and $ 6.8 million of stock-based compensation . cash provided by operations was partially offset by $ 21.7 million of increases in working capital . increases in inventory levels were the primary contributor to increased working capital .


 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 business is significantly dependent on capital expenditures that are dependent on the current and anticipated market demand for the underlying products for which capacity is established . demand for 33 semiconductors is cyclical and has historically experienced periodic downturns . this cyclicality makes estimates of future revenues , results of operations and net cash flows inherently uncertain . at september 30 , 2011 , we had cash , cash equivalents and marketable securities aggregating $ 205.8 million . this amount was comprised of $ 58.8 million of cash and cash equivalents , $ 65.7 million of investments in short-term marketable securities and $ 81.3 million of investments in long-term marketable securities . our marketable securities are generally readily convertible to cash without an adverse impact . cash and cash equivalents were $ 58.8 million at september 30 , 2011 , a decrease of $ 1.0 million from september 30 , 2010. the significant uses of cash during fiscal year 2011 included the acquisitions of rts and nexus , which cost $ 88.3 million , net of cash acquired , net investments in marketable securities of $ 66.6 million , capital expenditures of $ 6.5 million and the payment of $ 5.2 million in dividends . the significant sources of cash include $ 87.7 million of cash provided by operations and $ 78.2 million of cash generated from the sale of our contract manufacturing segment . cash provided by operating activities was $ 87.7 million for fiscal year 2011 , and was comprised of net income of $ 128.4 million , which includes $ 26.3 million of non-cash related charges such as $ 17.2 million of depreciation and amortization and $ 6.8 million of stock-based compensation . cash provided by operations was partially offset by $ 21.7 million of increases in working capital . increases in inventory levels were the primary contributor to increased working capital .
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 Suspicious Activity Report : this structure was implemented in response to changes in our management structure and in anticipation of the sale of our contract manufacturing segment . effective as of the beginning of our fourth quarter of fiscal year 21 2011 , we added a fourth segment , brooks life science systems , which includes the operations of the businesses acquired from rts and nexus , which have been consolidated into one operating segment . historic results included in this annual report have been reclassified where applicable to conform to this new operating segment structure . the brooks product solutions segment provides a variety of products critical to technology equipment productivity and availability . those products include atmospheric and vacuum tool automation systems , atmospheric and vacuum robots and robotic modules and cryogenic vacuum pumping , thermal management and vacuum measurement solutions used to create , measure and control critical process vacuum applications . the brooks global services segment provides an extensive range of support services including on and off-site repair services , on and off-site diagnostic support services , and installation services to enable our customers to maximize process tool uptime and productivity . this segment also provides end-user customers with spare part support services to maximize customer tool productivity . the brooks life science systems segment provides automated sample management systems including automated sample storage , automated blood fractionation equipment , sample preparation and handling equipment , consumables , parts and support services to wide range of life science customers including pharmaceutical companies , biotechnology companies , biobanks , national laboratories , research institutes and research universities . the contract manufacturing segment provided services to build equipment front-end modules and other subassemblies which enable our customers to effectively develop and source high quality and high reliability process tools for semiconductor and adjacent market applications . we sold this segment in the asset sale which closed on june 28 , 2011. critical accounting policies and estimates the preparation of the consolidated financial statements requires us to make estimates and judgments that affect the reported amounts of assets , liabilities , revenues and expenses , and related disclosure of contingent assets and liabilities . on an ongoing basis , we evaluate our estimates , including those related to bad debts , inventories , intangible assets , goodwill , income taxes , warranty obligations , pensions and contingencies . we base our estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances , including current and anticipated worldwide economic conditions both in general and specifically in relation to the semiconductor industry , the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources . as discussed in the year over year comparisons below , actual results may differ from these estimates under different assumptions or conditions . we believe the following critical accounting policies affect our more significant judgments and estimates used in the preparation of our consolidated financial statements . revenues product revenues are associated with the sale of hardware systems , components and spare parts as well as product license revenue . service revenues are associated with service contracts , repairs , upgrades and field service . shipping and handling fees , if any , billed to customers are recognized as revenue . the related shipping and handling costs are recognized in cost of sales . revenue from product sales that does not include significant customization is recorded upon delivery and transfer of risk of loss to the customer provided there is evidence of an arrangement , fees are fixed or determinable , collection of the related receivable is reasonably assured and , if applicable , customer acceptance criteria have been successfully demonstrated . customer acceptance provisions include final testing and acceptance carried out prior to shipment . these pre-shipment testing and acceptance procedures ensure that the product meets the published specification requirements before the product is shipped . when significant on site customer acceptance provisions are present in the arrangement , revenue is recognized upon completion of customer acceptance testing . revenue from product sales that does include significant customization , which primarily include life science automation systems , is recorded using the percentage of completion method whereby revenue is recorded as work progresses based on a percentage that incurred costs to date bear to total estimated costs . in addition , contracts are 22 reviewed on a regular basis to determine whether a loss exists . a loss will be accrued in the period in which estimated contract revenue is less than the current estimate of total contract costs . revenue associated with service agreements is generally recognized ratably over the term of the contract . revenue from repair services or upgrades of customer-owned equipment is recognized upon completion of the repair effort and upon the shipment of the repaired item back to the customer . in instances where the repair or upgrade includes installation , revenue is recognized when the installation is completed . intangible assets , goodwill and other long-lived assets as a result of our acquisitions , we have identified intangible assets other than goodwill and generated significant goodwill . general intangible assets other than goodwill are valued based on estimates of future cash flows and amortized over their estimated useful life . goodwill is subject to annual impairment testing as well as testing upon the occurrence of any event that indicates a potential impairment . general intangible assets other than goodwill and other long-lived assets are subject to an impairment test if there is an indicator of impairment . we conduct our annual goodwill impairment test as of our fiscal year end , or september 30th . under u.s. generally accepted accounting principles ( gaap ) , the testing of goodwill for impairment is to be performed at a level referred to as a reporting unit . story_separator_special_tag gross margin of our brooks global services segment increased to $ 31.8 million for fiscal year 2011 as compared to $ 20.4 million in the prior year . the increase was attributable to higher revenues of $ 13.9 million for fiscal year 2011 as compared to the prior year and $ 0.7 million of reduced charges for excess and obsolete inventory as compared to the prior year . gross margin was reduced by $ 0.4 million for amortization of completed technology intangible assets for fiscal years 2011 and 2010. gross margin percentage was 35.7 % for fiscal year 2011 as compared to 27.2 % in the prior year . the increase in gross margin percentage was attributable to higher absorption 26 of indirect service overhead on higher revenues . in addition , decreased charges for excess and obsolete inventory led to an increase in gross margin percentage of 0.9 % for fiscal year 2011 as compared to the prior year . gross margin for our brooks life science systems segment was $ 2.3 million for fiscal year 2011 , and includes only those amounts earned since the acquisition date of rts and nexus . gross margin has been reduced by $ 1.3 million for the impact of the valuation of inventory and deferred revenue obligations as of the purchase date for both rts and nexus . gross margin has also been reduced by $ 0.6 million for charges for excess and obsolete inventory related to nexus , based on a review of inventories performed by us after the acquisition date . gross margin was reduced by $ 0.3 million for amortization of completed technology intangible assets . gross margin percentage was 21.2 % for fiscal year 2011 , and has been reduced 7.3 % for the impact of the valuation of deferred revenue obligations and the step-up in value of acquired inventory . gross margin percentage was also decreased by 6.0 % for charges for excess and obsolete inventories . gross margin was further reduced by 2.8 % for amortization of completed technology intangible assets . gross margin of our contract manufacturing segment decreased slightly to $ 17.2 million for fiscal year 2011 as compared to $ 17.5 million for the prior year . this decrease is due to an $ 18.2 million decrease in revenues , caused by the sale of this segment at the end of our third quarter . for the first nine months of fiscal year 2011 , revenues for contract manufacturing had increased 28 % over the same prior year period . this increase in revenues led to higher absorption of indirect factory overhead and resulted in a higher gross margin percentage . gross margin percentage was 12.5 % for fiscal year 2011 as compared to 11.2 % in the prior year . research and development research and development , or r & d , expenses for fiscal year 2011 were $ 39.8 million , an increase of $ 8.6 million , compared to $ 31.2 million in the previous year . this increase includes $ 1.8 million of r & d costs incurred by rts and nexus since their respective acquisition dates . the balance of the increase is the result of our increased pace of spending for r & d throughout fiscal year 2011 as we support enhancements to our current product offerings and our strategy to grow longer-term revenues outside of the semiconductor market . we expect the rate of growth in r & d spending to moderate in the near term from the levels incurred during the fourth quarter of fiscal year 2011. selling , general and administrative selling , general and administrative , or sg & a , expenses were $ 102.5 million for fiscal year 2011 , an increase of $ 16.9 million compared to $ 85.6 million in the prior year . the increase is partly attributable to higher labor-related costs of $ 8.9 million as a result of increased accruals for incentive based compensation due to our improved financial performance , combined with a 3 % increase in sg & a headcount . we have included the results of rts and nexus in our results since their respective acquisition dates , which increased our sg & a costs by $ 4.0 million , which includes a $ 0.4 million increase in amortization of intangible assets . other increases in sg & a costs include outside strategic consulting costs of $ 1.7 million , professional fees associated with the acquisition of nexus of $ 0.7 million , higher commissions to independent sales representatives of $ 0.8 million due to higher revenues and $ 0.7 million of increased legal fees associated with our intellectual property portfolio as we increase our investments in r & d . restructuring charges we recorded a restructuring charge of $ 1.0 million for fiscal year 2011. these charges include severance related costs of $ 0.7 million , which are comprised of $ 0.3 million of severance for the elimination of 19 employees , including 13 employees in the brooks life science systems segment resulting from the consolidation of certain functions as the operations of rts and nexus are combined into one operating segment , and $ 0.4 million of adjustments for contingent severance arrangements for corporate management positions eliminated in prior periods . we also incurred $ 0.3 million of facility-related costs for facilities exited in previous years . we have reached the end 27 of the lease period for all of our exited leased facilities as of september 30 , 2011 , and do not expect further restructuring costs related to these facilities . we recorded a restructuring charge of $ 2.5 million for fiscal year 2010. these charges include severance related costs of $ 0.9 million , and facility related costs of $ 1.6 million . the severance costs primarily include adjustments for contingent severance arrangements for corporate management positions eliminated in prior periods . the facility costs include $ 0.4 million

