we are continuing to manage our marketing communications to balance growth in customer traffic and the average customer expenditure . we plan to open one additional good times restaurant in fiscal 2016. bad daddy 's restaurants : we currently operate twelve company-owned and joint venture bad daddy 's restaurants—five in colorado and seven in north carolina . we also license one restaurant in north carolina and have a franchise restaurant in south carolina and a franchise restaurant in tennessee . the north carolina restaurants were all acquired in the acquisition of bdi in may 2015 , as described below . subsequent to fiscal year end , we opened two additional bad daddy 's restaurants in the denver metropolitan area , and we expect to open several more during fiscal 2016. acquisition of bad daddy 's international , llc in may 2015 , we completed our acquisition of all of the membership interests in bad daddy 's international , llc from five sellers . as of the date of the acquisition , bdi owned all of the member interests in four limited liability companies , each of which owned and operated a bad daddy 's burger bar restaurant in north carolina . in addition , bdi owned a portion of the member interests in three other limited liability companies , each of which also owned a bad daddy 's burger bar restaurant in north carolina . bdi owns the intellectual property associated with the bad daddy 's burger bar concept and owns 52 % of the member interests in bad daddy 's franchise development , llc ( “ bdfd ” ) , which has granted franchises for the ownership and operation of bad daddy 's burger bar restaurants in south carolina and tennessee . prior to the acquisition , the company owned the other 48 % of bdfd . the aggregate price paid by the company for the purchase of bdi was $ 21,402,000 , comprised of $ 18,988,000 payable in cash and a one-year secured promissory note bearing interest at 3.25 % in the amount of $ 2,414,000. to finance the acquisition in may 2015 , we issued an additional 2,783,810 shares of our common stock at a price to the public of $ 8.15 per shares . the table below presents the proforma revenue and net income for the fiscal years ended september 30 , 2015 and 2014 , assuming the acquisition had occurred on october 1 , 2013. this proforma information does not purport to represent what the actual results of operations of the company would have been had the acquisition occurred on this date nor does it purport to predict the results of operations for future periods . replace_table_token_6_th ( 1 ) net income during the fiscal year ended september 30 , 2014 includes acquisition related costs of $ 648,000. for additional information , see note 2 to the consolidated statements of operations for the years ended september 30 , 2015 and 2014 included elsewhere in this annual report on form 10-k. results of operations for fiscal 2015 compared to fiscal 2014 net revenues : net revenues for fiscal 2015 increased $ 16,314,000 ( +58.8 % ) to $ 44,057,000 from $ 27,743,000 for fiscal 2014 , of which $ 2,961,000 came from the good times restaurants and $ 13,353,000 from the bad daddy 's restaurants . 27 good times restaurant sales increased $ 2,956,000 to $ 28,521,000 from $ 25,566,000 in fiscal 2014. same store restaurant sales increased 6.9 % during fiscal 2015 compared to fiscal 2014. restaurants are included in same store sales after they have been open a full fifteen months . restaurant sales increased from the prior year due to the same store sales increase and the opening of two new restaurants during fiscal 2015. the total menu price increases taken during fiscal 2014 were 4.4 % and we took an additional 1 % menu price increase in october 2014. between january and may 2015 we took additional menu price increases of 2.35 % . franchise revenues increased $ 5,000 in fiscal 2015 due to an increase in good times franchise royalties and fees . average good times restaurant sales for company-operated restaurants open the entire fiscal year for fiscal 2014 and 2015 were as follows : fiscal 2015 fiscal 2014 company-operated $ 1,091,000 $ 1,035,000 during fiscal 2015 , company-operated good times restaurants ' sales ranged from a low of $ 802,000 to a high of $ 1,896,000. bad daddy 's restaurant sales for fiscal 2015 were $ 14,996,000 , which includes sales of $ 7,518,000 for two bad daddy 's restaurants open the entire fiscal year and one new bad daddy 's restaurant that opened in january 2015 , it also includes sales of $ 7,478,000 for the seven bad daddy 's restaurants acquired from bdi in may 2015. additionally , net revenues increased $ 160,000 compared to fiscal 2014 due to bad daddy 's franchise royalties and license fees which are all associated with the bdi acquisition . for factors which may affect future results of operations , please refer to a discussion of planned product and system changes discussed in the section entitled “ our growth strategies ” in item 1 of this annual report on form 10-k. food and packaging costs : for fiscal 2015 , food and packaging costs increased $ 5,294,000 from $ 9,273,000 ( 33.5 % of restaurant sales ) in fiscal 2014 to $ 14,567,000 ( 33.9 % of restaurant sales ) . story_separator_special_tag advertising costs : for fiscal 2015 , advertising costs increased $ 276,000 from $ 988,000 ( 3.6 % of restaurant sales ) in fiscal 2014 to $ 1,264,000 ( 2.9 % of restaurant sales ) . good times advertising costs increased $ 241,000 from $ 947,000 ( 3.7 % of restaurant sales ) in fiscal 2014 to $ 1,188,000 ( 4.1 % of restaurant sales ) in fiscal 2015. good times advertising costs consists primarily of contributions made to the advertising materials fund and a regional advertising cooperative based on a percentage of restaurant sales . we anticipate that in fiscal 2016 good times advertising costs will remain consistent with fiscal 2015 as a percentage of restaurant sales and will consist primarily of cable television advertising , social media and on-site and point-of-purchase merchandising totaling approximately 4 % of restaurant sales . bad daddy 's advertising costs were $ 76,000 ( 0.5 % of restaurant sales ) in fiscal 2015 compared to $ 40,000 ( 2.3 % of restaurant sales ) in fiscal 2014. the north carolina bdi restaurants acquired in may 2015 accounted for $ 29,000 of the increase . bad daddy 's advertising costs consist primarily of menu development , printing costs and local store marketing . acquisition costs : for fiscal 2015 , acquisition costs were $ 648,000. all acquisition costs are related to the acquisition of bdi , as discussed under “ acquisition of bad daddy 's international , llc , ” and include legal , accounting , other non-recurring integration costs and other professional services related to the transaction . franchise costs : for fiscal 2015 , franchise costs increased $ 15,000 from $ 96,000 in fiscal 2014 to $ 111,000. the costs are primarily related to the good times franchised restaurants . gain or loss on restaurant asset disposals : for fiscal 2015 , the loss on restaurant asset disposals was $ 9,000 compared to a gain of $ 16,000 in fiscal 2014. the loss in fiscal 2015 is comprised of a $ 26,000 deferred gain on a previous sale lease-back transaction offset by $ 35,000 of losses to write off abandoned equipment and site costs for the good times locations . 29 loss from operations : the loss from operations was $ 239,000 in fiscal 2015 compared to a loss from operations of $ 219,000 in fiscal 2014. the increase in loss from operations for the fiscal year is due primarily to matters discussed in the `` restaurant operating costs `` , `` general and administrative costs `` , “ franchise costs ” and “ gain on restaurant asset sales ” sections above . net loss : the net loss was $ 300,000 for fiscal 2015 compared to a net loss of $ 370,000 in fiscal 2014. the change from fiscal 2014 to fiscal 2015 was primarily attributable to the matters discussed in the `` net revenues `` , `` restaurant operating costs `` , `` general and administrative costs `` and `` franchise costs `` sections above , as well as 1 ) an increase in net interest expense of $ 54,000 compared to the same prior year period ; and 2 ) a decrease in our affiliate investment loss of $ 140,000 in fiscal 2015 compared to fiscal 2014. income attributable to non-controlling interests : for fiscal 2015 , the income attributable to non-controlling interests was $ 491,000 compared to $ 320,000 in fiscal 2014. the non-controlling interest represents the limited partner 's share of income in the good times and bad daddy 's joint venture restaurants . the increase is attributable to the increased sales and profitability of the good times joint venture restaurants and the acquisition of the bdi joint venture restaurants in may 2015. net loss attributable to common shareholders : for fiscal 2015 , the net loss attributable to common shareholders includes dividends of $ 0 compared to dividends on preferred stock of $ 59,000 in fiscal 2014. liquidity and capital resources cash and working capital : as of september 30 , 2015 , we had a working capital excess of $ 7,470,000. because restaurant sales are collected in cash and accounts payable for food and paper products are paid two to four weeks later , restaurant companies often operate with working capital deficits . we anticipate that working capital deficits may be incurred in the future and possibly increase when new bad daddy 's and good times restaurants are opened . we believe that we will have sufficient capital to meet our working capital , long term debt obligations and recurring capital expenditure needs in fiscal 2016 and beyond . financing : public offering : on may 4 , 2015 we completed a public offering of 2,783,810 shares of common stock , par value $ 0.001 per share . the price to the public was $ 8.15 per share with an underwriter 's agreement at a price of $ 7.58 per share . the public offering resulted in net proceeds of approximately $ 20.6 million that we primarily used for the acquisition of bad daddy 's international and development of additional bad daddy 's burger bar restaurants . we intend to use the remaining net proceeds from the offering after the acquisition of bdi for the remodeling and reimaging of existing good times burgers & frozen custard restaurants , for the development of new bad daddy 's burger bar restaurants , as working capital reserves and for future investment at the discretion of our board of directors . bad daddy 's international note payable : in may 2015 , in connection with the bdi purchase , the company entered into a one-year secured promissory note bearing interest at 3.25 % in the amount of $ 2,414,000 , as discussed under “ acquisition of bad daddy 's international , llc . ” united capital loan : on july 30 , 2014 drive thru entered into a development line loan and security agreement with united capital business lending

cash flows : net cash provided by operating activities was $ 3,168,000 for fiscal 2015 compared to net cash provided by operating activities of $ 1,438,000 in fiscal 2014. the increase in net cash provided by operating activities for fiscal 2015 was the result of a net loss of $ 300,000 and non-cash reconciling items totaling $ 3,468,000 ( comprised principally of 1 ) depreciation and amortization of $ 1,332,000 ; 2 ) $ 478,000 of stock option compensation expense ; 3 ) an increase in our accretion for deferred rent of $ 234,000 ; 4 ) a $ 1,442,000 increase in accounts payable ; and 5 ) net decreases in operating assets and liabilities totaling $ 18,000 ) . net cash used in investing activities in fiscal 2015 was $ 23,715,000 compared to net cash used in investing activities of $ 3,849,000 in fiscal 2014. fiscal 2015 primarily reflects the acquisition of bdi of $ 17,612,000 ( net of cash acquired in the transaction ) and $ 1,521,000 in sale leaseback proceeds and purchases of property and equipment . purchases of property and equipment were $ 7,633,000 , comprised of the following : · $ 3,389,000 in costs for the development of bad daddy 's locations in colorado · $ 160,000 for miscellaneous capital expenditures related to our bad daddy 's restaurants · $ 1,270,000 in costs related to our existing good times locations , for reimaging and remodeling · $ 2,415,000 for the development of two good times locations , including the purchase of land for a new location that opened on may 5 , 2015 · $ 321,000 for miscellaneous capital expenditures related to our good times restaurants · $ 78,000 for miscellaneous capital expenditures related to our corporate office net cash provided by financing activities in fiscal 2015 was $ 24,462,000 compared to $ 6,162,000 in fiscal 2014. the fiscal 2015 activity includes net proceeds of $ 20,618,000 from our public stock offering , principal payments on notes payable and long term debt of $ 139,000 , borrowings on notes payable and long-term debt of $ 1,118,000 , net proceeds from warrant and option exercises of $ 3,296,000 , and distributions to non-controlling


 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.
     ```cash flows : net cash provided by operating activities was $ 3,168,000 for fiscal 2015 compared to net cash provided by operating activities of $ 1,438,000 in fiscal 2014. the increase in net cash provided by operating activities for fiscal 2015 was the result of a net loss of $ 300,000 and non-cash reconciling items totaling $ 3,468,000 ( comprised principally of 1 ) depreciation and amortization of $ 1,332,000 ; 2 ) $ 478,000 of stock option compensation expense ; 3 ) an increase in our accretion for deferred rent of $ 234,000 ; 4 ) a $ 1,442,000 increase in accounts payable ; and 5 ) net decreases in operating assets and liabilities totaling $ 18,000 ) . net cash used in investing activities in fiscal 2015 was $ 23,715,000 compared to net cash used in investing activities of $ 3,849,000 in fiscal 2014. fiscal 2015 primarily reflects the acquisition of bdi of $ 17,612,000 ( net of cash acquired in the transaction ) and $ 1,521,000 in sale leaseback proceeds and purchases of property and equipment . purchases of property and equipment were $ 7,633,000 , comprised of the following : · $ 3,389,000 in costs for the development of bad daddy 's locations in colorado · $ 160,000 for miscellaneous capital expenditures related to our bad daddy 's restaurants · $ 1,270,000 in costs related to our existing good times locations , for reimaging and remodeling · $ 2,415,000 for the development of two good times locations , including the purchase of land for a new location that opened on may 5 , 2015 · $ 321,000 for miscellaneous capital expenditures related to our good times restaurants · $ 78,000 for miscellaneous capital expenditures related to our corporate office net cash provided by financing activities in fiscal 2015 was $ 24,462,000 compared to $ 6,162,000 in fiscal 2014. the fiscal 2015 activity includes net proceeds of $ 20,618,000 from our public stock offering , principal payments on notes payable and long term debt of $ 139,000 , borrowings on notes payable and long-term debt of $ 1,118,000 , net proceeds from warrant and option exercises of $ 3,296,000 , and distributions to non-controlling
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 Suspicious Activity Report : we are continuing to manage our marketing communications to balance growth in customer traffic and the average customer expenditure . we plan to open one additional good times restaurant in fiscal 2016. bad daddy 's restaurants : we currently operate twelve company-owned and joint venture bad daddy 's restaurants—five in colorado and seven in north carolina . we also license one restaurant in north carolina and have a franchise restaurant in south carolina and a franchise restaurant in tennessee . the north carolina restaurants were all acquired in the acquisition of bdi in may 2015 , as described below . subsequent to fiscal year end , we opened two additional bad daddy 's restaurants in the denver metropolitan area , and we expect to open several more during fiscal 2016. acquisition of bad daddy 's international , llc in may 2015 , we completed our acquisition of all of the membership interests in bad daddy 's international , llc from five sellers . as of the date of the acquisition , bdi owned all of the member interests in four limited liability companies , each of which owned and operated a bad daddy 's burger bar restaurant in north carolina . in addition , bdi owned a portion of the member interests in three other limited liability companies , each of which also owned a bad daddy 's burger bar restaurant in north carolina . bdi owns the intellectual property associated with the bad daddy 's burger bar concept and owns 52 % of the member interests in bad daddy 's franchise development , llc ( “ bdfd ” ) , which has granted franchises for the ownership and operation of bad daddy 's burger bar restaurants in south carolina and tennessee . prior to the acquisition , the company owned the other 48 % of bdfd . the aggregate price paid by the company for the purchase of bdi was $ 21,402,000 , comprised of $ 18,988,000 payable in cash and a one-year secured promissory note bearing interest at 3.25 % in the amount of $ 2,414,000. to finance the acquisition in may 2015 , we issued an additional 2,783,810 shares of our common stock at a price to the public of $ 8.15 per shares . the table below presents the proforma revenue and net income for the fiscal years ended september 30 , 2015 and 2014 , assuming the acquisition had occurred on october 1 , 2013. this proforma information does not purport to represent what the actual results of operations of the company would have been had the acquisition occurred on this date nor does it purport to predict the results of operations for future periods . replace_table_token_6_th ( 1 ) net income during the fiscal year ended september 30 , 2014 includes acquisition related costs of $ 648,000. for additional information , see note 2 to the consolidated statements of operations for the years ended september 30 , 2015 and 2014 included elsewhere in this annual report on form 10-k. results of operations for fiscal 2015 compared to fiscal 2014 net revenues : net revenues for fiscal 2015 increased $ 16,314,000 ( +58.8 % ) to $ 44,057,000 from $ 27,743,000 for fiscal 2014 , of which $ 2,961,000 came from the good times restaurants and $ 13,353,000 from the bad daddy 's restaurants . 27 good times restaurant sales increased $ 2,956,000 to $ 28,521,000 from $ 25,566,000 in fiscal 2014. same store restaurant sales increased 6.9 % during fiscal 2015 compared to fiscal 2014. restaurants are included in same store sales after they have been open a full fifteen months . restaurant sales increased from the prior year due to the same store sales increase and the opening of two new restaurants during fiscal 2015. the total menu price increases taken during fiscal 2014 were 4.4 % and we took an additional 1 % menu price increase in october 2014. between january and may 2015 we took additional menu price increases of 2.35 % . franchise revenues increased $ 5,000 in fiscal 2015 due to an increase in good times franchise royalties and fees . average good times restaurant sales for company-operated restaurants open the entire fiscal year for fiscal 2014 and 2015 were as follows : fiscal 2015 fiscal 2014 company-operated $ 1,091,000 $ 1,035,000 during fiscal 2015 , company-operated good times restaurants ' sales ranged from a low of $ 802,000 to a high of $ 1,896,000. bad daddy 's restaurant sales for fiscal 2015 were $ 14,996,000 , which includes sales of $ 7,518,000 for two bad daddy 's restaurants open the entire fiscal year and one new bad daddy 's restaurant that opened in january 2015 , it also includes sales of $ 7,478,000 for the seven bad daddy 's restaurants acquired from bdi in may 2015. additionally , net revenues increased $ 160,000 compared to fiscal 2014 due to bad daddy 's franchise royalties and license fees which are all associated with the bdi acquisition . for factors which may affect future results of operations , please refer to a discussion of planned product and system changes discussed in the section entitled “ our growth strategies ” in item 1 of this annual report on form 10-k. food and packaging costs : for fiscal 2015 , food and packaging costs increased $ 5,294,000 from $ 9,273,000 ( 33.5 % of restaurant sales ) in fiscal 2014 to $ 14,567,000 ( 33.9 % of restaurant sales ) . story_separator_special_tag advertising costs : for fiscal 2015 , advertising costs increased $ 276,000 from $ 988,000 ( 3.6 % of restaurant sales ) in fiscal 2014 to $ 1,264,000 ( 2.9 % of restaurant sales ) . good times advertising costs increased $ 241,000 from $ 947,000 ( 3.7 % of restaurant sales ) in fiscal 2014 to $ 1,188,000 ( 4.1 % of restaurant sales ) in fiscal 2015. good times advertising costs consists primarily of contributions made to the advertising materials fund and a regional advertising cooperative based on a percentage of restaurant sales . we anticipate that in fiscal 2016 good times advertising costs will remain consistent with fiscal 2015 as a percentage of restaurant sales and will consist primarily of cable television advertising , social media and on-site and point-of-purchase merchandising totaling approximately 4 % of restaurant sales . bad daddy 's advertising costs were $ 76,000 ( 0.5 % of restaurant sales ) in fiscal 2015 compared to $ 40,000 ( 2.3 % of restaurant sales ) in fiscal 2014. the north carolina bdi restaurants acquired in may 2015 accounted for $ 29,000 of the increase . bad daddy 's advertising costs consist primarily of menu development , printing costs and local store marketing . acquisition costs : for fiscal 2015 , acquisition costs were $ 648,000. all acquisition costs are related to the acquisition of bdi , as discussed under “ acquisition of bad daddy 's international , llc , ” and include legal , accounting , other non-recurring integration costs and other professional services related to the transaction . franchise costs : for fiscal 2015 , franchise costs increased $ 15,000 from $ 96,000 in fiscal 2014 to $ 111,000. the costs are primarily related to the good times franchised restaurants . gain or loss on restaurant asset disposals : for fiscal 2015 , the loss on restaurant asset disposals was $ 9,000 compared to a gain of $ 16,000 in fiscal 2014. the loss in fiscal 2015 is comprised of a $ 26,000 deferred gain on a previous sale lease-back transaction offset by $ 35,000 of losses to write off abandoned equipment and site costs for the good times locations . 29 loss from operations : the loss from operations was $ 239,000 in fiscal 2015 compared to a loss from operations of $ 219,000 in fiscal 2014. the increase in loss from operations for the fiscal year is due primarily to matters discussed in the `` restaurant operating costs `` , `` general and administrative costs `` , “ franchise costs ” and “ gain on restaurant asset sales ” sections above . net loss : the net loss was $ 300,000 for fiscal 2015 compared to a net loss of $ 370,000 in fiscal 2014. the change from fiscal 2014 to fiscal 2015 was primarily attributable to the matters discussed in the `` net revenues `` , `` restaurant operating costs `` , `` general and administrative costs `` and `` franchise costs `` sections above , as well as 1 ) an increase in net interest expense of $ 54,000 compared to the same prior year period ; and 2 ) a decrease in our affiliate investment loss of $ 140,000 in fiscal 2015 compared to fiscal 2014. income attributable to non-controlling interests : for fiscal 2015 , the income attributable to non-controlling interests was $ 491,000 compared to $ 320,000 in fiscal 2014. the non-controlling interest represents the limited partner 's share of income in the good times and bad daddy 's joint venture restaurants . the increase is attributable to the increased sales and profitability of the good times joint venture restaurants and the acquisition of the bdi joint venture restaurants in may 2015. net loss attributable to common shareholders : for fiscal 2015 , the net loss attributable to common shareholders includes dividends of $ 0 compared to dividends on preferred stock of $ 59,000 in fiscal 2014. liquidity and capital resources cash and working capital : as of september 30 , 2015 , we had a working capital excess of $ 7,470,000. because restaurant sales are collected in cash and accounts payable for food and paper products are paid two to four weeks later , restaurant companies often operate with working capital deficits . we anticipate that working capital deficits may be incurred in the future and possibly increase when new bad daddy 's and good times restaurants are opened . we believe that we will have sufficient capital to meet our working capital , long term debt obligations and recurring capital expenditure needs in fiscal 2016 and beyond . financing : public offering : on may 4 , 2015 we completed a public offering of 2,783,810 shares of common stock , par value $ 0.001 per share . the price to the public was $ 8.15 per share with an underwriter 's agreement at a price of $ 7.58 per share . the public offering resulted in net proceeds of approximately $ 20.6 million that we primarily used for the acquisition of bad daddy 's international and development of additional bad daddy 's burger bar restaurants . we intend to use the remaining net proceeds from the offering after the acquisition of bdi for the remodeling and reimaging of existing good times burgers & frozen custard restaurants , for the development of new bad daddy 's burger bar restaurants , as working capital reserves and for future investment at the discretion of our board of directors . bad daddy 's international note payable : in may 2015 , in connection with the bdi purchase , the company entered into a one-year secured promissory note bearing interest at 3.25 % in the amount of $ 2,414,000 , as discussed under “ acquisition of bad daddy 's international , llc . ” united capital loan : on july 30 , 2014 drive thru entered into a development line loan and security agreement with united capital business lending

