OPC:

I would love to buy companies that have $80mm in cash for $61mm! That certainly falls under the early years Warren Buffett/Berkshire model.

There was further disclosure in the footnotes; could this also be part of the deal?:

In connection with one of the acquisitions, the Company acquired certain manufacturing assets that were purchased by the acquired company on behalf of an existing customer and will be continued to be used exclusively for the benefit of this customer. These assets are financed by a third party banking institution acting as an agent of the customer under an agreement, the terms of which reset annually. The Company can settle the obligation by returning the assets to the customer and will not be required to pay cash by either the customer or the third party banking institution to settle the liability. Accordingly, these assets amounting to $197.3 million and the liability amounting to $134.5 million have been included in other current assets and other current liabilities, respectively as of June 29, 2012. The cash flows relating to the purchase of assets by the Company on behalf of the customer amounting to $11.9 million has been included in other investing cash flows for the period ended June 29, 2012. Net cash outflows amounting to $38.5 million relating to the funding of these assets by the customer has been included as financing cash flows during the period ended June 29, 2012. In conjunction with this acquisition the Company is amending its current manufacturing services agreement with the customer to include a license agreement for exclusive manufacturing rights and access to certain manufacturing technologies and processes. In consideration for this license, the Company is obligated to pay the customer $88.0 million representing the estimated fair value of the license. The obligation will be reduced over the term of the service arrangement as product is manufactured on behalf of the customer, and if a certain minimum number of products are manufactured over the term of the customer arrangement the $88.0 million obligation will be fully satisfied.

I don't know if this is related since Stellar is not specifically named, but if this is Stellar, it could represent the additional consideration; I was thinking that the Stellar deal meant about $200 million to Al - does anyone else remember?