unlike the automotive industry , commercial vehicle oems generally afford the end-user the ability to specify many of the component parts that will be used to manufacture the commercial vehicle , including a wide variety of cab interior styles and colors , the brand and type of seats , type of seat fabric and color and specific mirror styling . in addition , certain of our products are only utilized in heavy-duty ( class 8 ) trucks , such as our storage systems , sleeper boxes , sleeper bunks and privacy curtains , and , as a result , changes in demand for heavy-duty ( class 8 ) trucks or the mix of options on a vehicle can have a greater impact on our business than changes in the overall demand for commercial vehicles . to the extent that demand for higher content vehicles increases or decreases , our revenues and gross profit will be impacted positively or negatively . demand for our construction products is dependent on the overall vehicle demand for new commercial vehicles in the global construction equipment market and generally follows certain economic conditions around the world . our products are primarily used in the medium/heavy construction equipment markets ( weighing over 12 metric tons ) . demand in the medium/heavy construction equipment market is typically related to the level of larger scale infrastructure development projects such as highways , dams , harbors , hospitals , airports and industrial development , as well as activity in the mining , forestry and other raw material based industries . oem demand for our products is directly correlated with new vehicle production . we generally compete for new business at the beginning of the development of a new vehicle platform and upon the redesign of existing programs . new platform development generally begins at least one to three years before the marketing of such models by our customers . contract durations for commercial vehicle products generally extend for the entire life of the platform , which is typically five to seven years . along with the u.s. , we have operations in europe , asia , australia and mexico . our operating results are , therefore , impacted by exchange rate fluctuations to the extent we translate our foreign operations from their local currencies into u.s. dollars . changes in these foreign currencies as compared to the u.s. dollar resulted in an approximately $ 1.7 million decrease in our revenues in 2013 as compared to 2012 and changes to these foreign currencies as compared to the u.s. dollar resulted in an approximately $ 4.2 million increase in our revenues in 2012 as compared to 2011. because our costs were generally impacted to the same degree as our revenue , this exchange rate fluctuation did not have a material impact on our net income in 2013 as compared to 2012 and in 2012 as compared to 2011. during 2013 , we conducted an in-depth evaluation of the company . that evaluation led to the identification of key initiatives intended to enhance the company 's growth prospects and profitability . as a part of this process , the company undertook a spans and layers analysis , resulting in a reduction in force ; all of which are expected to result in ongoing efficiencies and cost savings . management anticipates it will reinvest a significant part of those savings to implement a number of the identified initiatives . during 2014 , management plans to incorporate the initiatives it identified during the evaluation process into a comprehensive strategic plan intended to create a performance-based culture that is concentrated on becoming more efficient , more global , better centered on product development and more engaged with customers . the primary goals of the plan are expected to center on delivering increased organic growth , more fully developed sales and marketing efforts and deeper penetration of the chinese , north american and other world markets . as we formulate a plan to grow our business globally , we recognize customer expectations in markets outside the u.s. will be different in terms of technology , features and price point . to help drive this effort , we undertook a re-organization and began the implementation of several new market focused initiatives . we intend to continue examining acquisition candidates that meet our strategic growth criteria including the addition of new customers , diversified global expansion opportunities or technology acquisition and development opportunities . however , we currently anticipate more focus will be placed on our organic growth opportunities and global expansion plans than merger and acquisition activities . 41 recently issued accounting pronouncements see note 2 to our consolidated financial statements in item 8 in this annual report on form 10-k for a description of recently issued and or adopted accounting pronouncements . results of operations the table below sets forth certain operating data expressed as a percentage of revenues for the periods indicated : replace_table_token_9_th year ended december 31 , 2013 compared to year ended december 31 , 2012 revenues . revenues decreased $ 110.2 million , or 12.8 % , to $ 747.7 million for the year ended december 31 , 2013 from $ 857.9 million for the year ended december 31 , 2012. this change resulted primarily from : a 20 % decrease in oem north american heavy-duty ( class 8 ) truck production and fluctuations in production levels for other north american end markets resulting in approximately $ 85.0 million decrease in revenues ; a 23 % decrease in global construction production revenue driven by customer destocking resulting in approximately $ 45.7 million decrease in revenues ; a 43 % decrease in military production driven by a significant decline in us government military defense spending resulting in $ 11.7 million decrease in revenues ; a 24 % increase in oem bus resulting in a $ 5.0 million increase in revenues ; and a 59 % increase in other markets driven primarily by automotive story_separator_special_tag in addition , subject to certain exceptions , the 7.875 % notes indenture does not permit us to pay dividends on , redeem or repurchase our capital stock or make other restricted payments unless certain conditions are met , including ( i ) no default under the 7.875 % notes indenture has occurred and is continuing , ( ii ) we and our subsidiaries maintain a consolidated coverage ratio of 2.0 to 1.0 on a pro forma basis and ( iii ) the aggregate amount of the dividends or payments made under this restriction would not exceed 50 % of consolidated net income from october 1 , 2010 to the end of the most recent fiscal quarter ( or , if consolidated net income for such period is a deficit , minus 100 % of such deficit ) , plus cash proceeds received from certain issuances of capital stock , plus certain other amounts . these covenants are subject to important qualifications and exceptions set forth in the 7.875 % notes indenture . we were in compliance with these covenants as of december 31 , 2013. the 7.875 % notes indenture provides for events of default ( subject in certain cases to customary grace and cure periods ) which include , among others : nonpayment of principal or interest when due ; breach of covenants or other agreements in the 7.875 % notes indenture ; defaults in payment of certain other indebtedness ; certain events of bankruptcy or insolvency ; and certain defaults with respect to the security interests . generally , if an event of default occurs , the trustee or the holders of at least 25 % in principal amount of the then outstanding 7.875 % notes may declare the principal of and accrued but unpaid interest on all of the 7.875 % notes to be due and payable immediately . all provisions regarding remedies in an event of default are subject to the intercreditor agreement . we may redeem the 7.875 % notes , in whole or in part , at any time prior to april 15 , 2014 at a redemption price equal to 100 % of the principal amount , plus accrued and unpaid interest , if any , to the redemption date , plus the make-whole premium in the 7.875 % notes indenture . we evaluated the make-whole premium under asc 815-15 and determined that the premium is not required to be bifurcated from the 7.875 % notes and 48 accounted for as a separate derivative instrument . we may redeem the 7.875 % notes , in whole or in part , at any time on or after april 15 , 2014 at the optional redemption prices set forth in the 7.875 % notes indenture , plus accrued and unpaid interest , if any , to the redemption date . not more than once during each twelve-month period ending on april 15 , 2012 , april 15 , 2013 and april 15 , 2014 , we may redeem up to $ 25.0 million of the aggregate principal amount of the 7.875 % notes at a redemption price equal to 103 % of the principal amount , plus accrued and unpaid interest , if any , to the redemption date . in addition , at any time on or prior to april 15 , 2014 , on one or more occasions , we may redeem up to 35 % of the aggregate principal amount of the 7.875 % notes with the net proceeds of certain equity offerings , as described in the 7.875 % notes indenture , at a redemption price equal to 107.875 % of the principal amount thereof , plus accrued and unpaid interest , if any , to the redemption date . if we experience certain change of control events , holders of the 7.875 % notes may require us to repurchase all or part of their notes at 101 % of the principal amount thereof , plus accrued and unpaid interest , if any , to the repurchase date . covenants and liquidity we continue to operate in a challenging economic environment , and our ability to comply with the covenants in the second arls agreement may be affected in the future by economic or business conditions beyond our control . based on our current forecast , we believe that we will be able to maintain compliance with the fixed charge coverage ratio covenant , if applicable , and other covenants in the second arls agreement for the next twelve months ; however , no assurances can be given that we will be able to comply . we base our forecasts on historical experience , industry forecasts and various other assumptions that we believe are reasonable under the circumstances . if actual results are substantially different than our current forecast , or if we do not realize a significant portion of our planned cost savings or sustain sufficient cash or borrowing availability , we could be required to comply with our financial covenants , and there is no assurance that we would be able to comply with such financial covenants . if we do not comply with the financial and other covenants in the second arls agreement , and we are unable to obtain necessary waivers or amendments from the lender , we would be precluded from borrowing under the second arls agreement , which could have a material adverse effect on our business , financial condition and liquidity . if we are unable to borrow under the second arls agreement , we will need to meet our capital requirements using other sources and alternative sources of liquidity may not be available on acceptable terms . in addition , if we do not comply with the financial and other covenants in the second arls agreement , the lender could declare an event of default under the second arls agreement , and our indebtedness thereunder could be declared immediately due and payable

liquidity and capital resources cash flows our primary sources of liquidity during the year ended december 31 , 2013 were cash generated from the sale of our various products to our customers throughout the year . we believe that cash from operations , existing cash reserves , and availability under our revolving credit facility will provide adequate funds for our working capital needs , planned capital expenditures and cash interest payments through 2014. however , no assurance can be given that this will be the case . we did not borrow under our revolving credit facility during 2013. for the year ended december 31 , 2013 , cash provided by operations was approximately $ 19.2 million compared to approximately $ 24.0 million in the year ended december 31 , 2012. this decrease was primarily the result of lower net income , partially offset by reductions in working capital employed as a consequence of the reduction in sales . cash flow from operations benefited by a reduction in the number of days on hand of inventory at december 31 , 2013 compared to december 31 , 2012. this improvement is principally a consequence of the decline in north american heavy duty ( class 8 ) build in the last half of 2012 that resulted in higher than normal inventory levels at year end . for the year ended december 31 , 2012 , cash provided by operations was approximately $ 24.0 million compared to approximately $ 7.8 million in the year ended december 31 , 2011. this increase was primarily the result of a reduction in accounts receivable , which was partially offset by higher inventory as production volumes increased and lower accounts payable .


 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 cash flows our primary sources of liquidity during the year ended december 31 , 2013 were cash generated from the sale of our various products to our customers throughout the year . we believe that cash from operations , existing cash reserves , and availability under our revolving credit facility will provide adequate funds for our working capital needs , planned capital expenditures and cash interest payments through 2014. however , no assurance can be given that this will be the case . we did not borrow under our revolving credit facility during 2013. for the year ended december 31 , 2013 , cash provided by operations was approximately $ 19.2 million compared to approximately $ 24.0 million in the year ended december 31 , 2012. this decrease was primarily the result of lower net income , partially offset by reductions in working capital employed as a consequence of the reduction in sales . cash flow from operations benefited by a reduction in the number of days on hand of inventory at december 31 , 2013 compared to december 31 , 2012. this improvement is principally a consequence of the decline in north american heavy duty ( class 8 ) build in the last half of 2012 that resulted in higher than normal inventory levels at year end . for the year ended december 31 , 2012 , cash provided by operations was approximately $ 24.0 million compared to approximately $ 7.8 million in the year ended december 31 , 2011. this increase was primarily the result of a reduction in accounts receivable , which was partially offset by higher inventory as production volumes increased and lower accounts payable .
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 Suspicious Activity Report : unlike the automotive industry , commercial vehicle oems generally afford the end-user the ability to specify many of the component parts that will be used to manufacture the commercial vehicle , including a wide variety of cab interior styles and colors , the brand and type of seats , type of seat fabric and color and specific mirror styling . in addition , certain of our products are only utilized in heavy-duty ( class 8 ) trucks , such as our storage systems , sleeper boxes , sleeper bunks and privacy curtains , and , as a result , changes in demand for heavy-duty ( class 8 ) trucks or the mix of options on a vehicle can have a greater impact on our business than changes in the overall demand for commercial vehicles . to the extent that demand for higher content vehicles increases or decreases , our revenues and gross profit will be impacted positively or negatively . demand for our construction products is dependent on the overall vehicle demand for new commercial vehicles in the global construction equipment market and generally follows certain economic conditions around the world . our products are primarily used in the medium/heavy construction equipment markets ( weighing over 12 metric tons ) . demand in the medium/heavy construction equipment market is typically related to the level of larger scale infrastructure development projects such as highways , dams , harbors , hospitals , airports and industrial development , as well as activity in the mining , forestry and other raw material based industries . oem demand for our products is directly correlated with new vehicle production . we generally compete for new business at the beginning of the development of a new vehicle platform and upon the redesign of existing programs . new platform development generally begins at least one to three years before the marketing of such models by our customers . contract durations for commercial vehicle products generally extend for the entire life of the platform , which is typically five to seven years . along with the u.s. , we have operations in europe , asia , australia and mexico . our operating results are , therefore , impacted by exchange rate fluctuations to the extent we translate our foreign operations from their local currencies into u.s. dollars . changes in these foreign currencies as compared to the u.s. dollar resulted in an approximately $ 1.7 million decrease in our revenues in 2013 as compared to 2012 and changes to these foreign currencies as compared to the u.s. dollar resulted in an approximately $ 4.2 million increase in our revenues in 2012 as compared to 2011. because our costs were generally impacted to the same degree as our revenue , this exchange rate fluctuation did not have a material impact on our net income in 2013 as compared to 2012 and in 2012 as compared to 2011. during 2013 , we conducted an in-depth evaluation of the company . that evaluation led to the identification of key initiatives intended to enhance the company 's growth prospects and profitability . as a part of this process , the company undertook a spans and layers analysis , resulting in a reduction in force ; all of which are expected to result in ongoing efficiencies and cost savings . management anticipates it will reinvest a significant part of those savings to implement a number of the identified initiatives . during 2014 , management plans to incorporate the initiatives it identified during the evaluation process into a comprehensive strategic plan intended to create a performance-based culture that is concentrated on becoming more efficient , more global , better centered on product development and more engaged with customers . the primary goals of the plan are expected to center on delivering increased organic growth , more fully developed sales and marketing efforts and deeper penetration of the chinese , north american and other world markets . as we formulate a plan to grow our business globally , we recognize customer expectations in markets outside the u.s. will be different in terms of technology , features and price point . to help drive this effort , we undertook a re-organization and began the implementation of several new market focused initiatives . we intend to continue examining acquisition candidates that meet our strategic growth criteria including the addition of new customers , diversified global expansion opportunities or technology acquisition and development opportunities . however , we currently anticipate more focus will be placed on our organic growth opportunities and global expansion plans than merger and acquisition activities . 41 recently issued accounting pronouncements see note 2 to our consolidated financial statements in item 8 in this annual report on form 10-k for a description of recently issued and or adopted accounting pronouncements . results of operations the table below sets forth certain operating data expressed as a percentage of revenues for the periods indicated : replace_table_token_9_th year ended december 31 , 2013 compared to year ended december 31 , 2012 revenues . revenues decreased $ 110.2 million , or 12.8 % , to $ 747.7 million for the year ended december 31 , 2013 from $ 857.9 million for the year ended december 31 , 2012. this change resulted primarily from : a 20 % decrease in oem north american heavy-duty ( class 8 ) truck production and fluctuations in production levels for other north american end markets resulting in approximately $ 85.0 million decrease in revenues ; a 23 % decrease in global construction production revenue driven by customer destocking resulting in approximately $ 45.7 million decrease in revenues ; a 43 % decrease in military production driven by a significant decline in us government military defense spending resulting in $ 11.7 million decrease in revenues ; a 24 % increase in oem bus resulting in a $ 5.0 million increase in revenues ; and a 59 % increase in other markets driven primarily by automotive story_separator_special_tag in addition , subject to certain exceptions , the 7.875 % notes indenture does not permit us to pay dividends on , redeem or repurchase our capital stock or make other restricted payments unless certain conditions are met , including ( i ) no default under the 7.875 % notes indenture has occurred and is continuing , ( ii ) we and our subsidiaries maintain a consolidated coverage ratio of 2.0 to 1.0 on a pro forma basis and ( iii ) the aggregate amount of the dividends or payments made under this restriction would not exceed 50 % of consolidated net income from october 1 , 2010 to the end of the most recent fiscal quarter ( or , if consolidated net income for such period is a deficit , minus 100 % of such deficit ) , plus cash proceeds received from certain issuances of capital stock , plus certain other amounts . these covenants are subject to important qualifications and exceptions set forth in the 7.875 % notes indenture . we were in compliance with these covenants as of december 31 , 2013. the 7.875 % notes indenture provides for events of default ( subject in certain cases to customary grace and cure periods ) which include , among others : nonpayment of principal or interest when due ; breach of covenants or other agreements in the 7.875 % notes indenture ; defaults in payment of certain other indebtedness ; certain events of bankruptcy or insolvency ; and certain defaults with respect to the security interests . generally , if an event of default occurs , the trustee or the holders of at least 25 % in principal amount of the then outstanding 7.875 % notes may declare the principal of and accrued but unpaid interest on all of the 7.875 % notes to be due and payable immediately . all provisions regarding remedies in an event of default are subject to the intercreditor agreement . we may redeem the 7.875 % notes , in whole or in part , at any time prior to april 15 , 2014 at a redemption price equal to 100 % of the principal amount , plus accrued and unpaid interest , if any , to the redemption date , plus the make-whole premium in the 7.875 % notes indenture . we evaluated the make-whole premium under asc 815-15 and determined that the premium is not required to be bifurcated from the 7.875 % notes and 48 accounted for as a separate derivative instrument . we may redeem the 7.875 % notes , in whole or in part , at any time on or after april 15 , 2014 at the optional redemption prices set forth in the 7.875 % notes indenture , plus accrued and unpaid interest , if any , to the redemption date . not more than once during each twelve-month period ending on april 15 , 2012 , april 15 , 2013 and april 15 , 2014 , we may redeem up to $ 25.0 million of the aggregate principal amount of the 7.875 % notes at a redemption price equal to 103 % of the principal amount , plus accrued and unpaid interest , if any , to the redemption date . in addition , at any time on or prior to april 15 , 2014 , on one or more occasions , we may redeem up to 35 % of the aggregate principal amount of the 7.875 % notes with the net proceeds of certain equity offerings , as described in the 7.875 % notes indenture , at a redemption price equal to 107.875 % of the principal amount thereof , plus accrued and unpaid interest , if any , to the redemption date . if we experience certain change of control events , holders of the 7.875 % notes may require us to repurchase all or part of their notes at 101 % of the principal amount thereof , plus accrued and unpaid interest , if any , to the repurchase date . covenants and liquidity we continue to operate in a challenging economic environment , and our ability to comply with the covenants in the second arls agreement may be affected in the future by economic or business conditions beyond our control . based on our current forecast , we believe that we will be able to maintain compliance with the fixed charge coverage ratio covenant , if applicable , and other covenants in the second arls agreement for the next twelve months ; however , no assurances can be given that we will be able to comply . we base our forecasts on historical experience , industry forecasts and various other assumptions that we believe are reasonable under the circumstances . if actual results are substantially different than our current forecast , or if we do not realize a significant portion of our planned cost savings or sustain sufficient cash or borrowing availability , we could be required to comply with our financial covenants , and there is no assurance that we would be able to comply with such financial covenants . if we do not comply with the financial and other covenants in the second arls agreement , and we are unable to obtain necessary waivers or amendments from the lender , we would be precluded from borrowing under the second arls agreement , which could have a material adverse effect on our business , financial condition and liquidity . if we are unable to borrow under the second arls agreement , we will need to meet our capital requirements using other sources and alternative sources of liquidity may not be available on acceptable terms . in addition , if we do not comply with the financial and other covenants in the second arls agreement , the lender could declare an event of default under the second arls agreement , and our indebtedness thereunder could be declared immediately due and payable

