other companies , including companies in our industry , may calculate similarly titled non-gaap financial measures differently than we do , limiting the usefulness of those measures for comparative purposes . adjusted operating income , adjusted income before income taxes , adjusted net income attributable to coty inc. and adjusted net income attributable to coty inc. per common share provide an alternative view of performance used by management and we believe that an investor 's understanding of our performance is enhanced by disclosing these adjusted performance measures . in addition , our financial covenant compliance calculations under our debt agreements are substantially derived from these adjusted performance measures . the following are examples of how these adjusted performance measures are utilized by management : senior management receives a monthly analysis of our operating results that are prepared on an adjusted performance basis ; strategic plans and annual budgets are prepared on an adjusted performance basis ; and 28 senior management 's annual compensation is calculated , in part , using adjusted performance measures . adjusted operating income we define adjusted operating income as operating income adjusted for the following : share-based compensation adjustment : for grants issued prior to june 12 , 2013 , the effective date of the share-based compensation plan amendments , the component of share-based compensation expense adjustment represents the difference between the grant date fair value and the fair value at june 12 , 2013 using equity plan accounting . future adjustments for share-based compensation will consist of the difference between expense under equity plan accounting based on the grant date fair value and total estimated share-based compensation expense , which is based on ( i ) the fair value on june 12 , 2013 for nonqualified stock option awards and restricted stock units ( “ rsus ” ) and ( ii ) all costs associated with the special incentive awards granted in fiscal 2012 and 2011. the estimated aggregate expense is approximately $ 4 , $ 1 , and $ 0 for the fiscal years ended june 30 , 2016 , 2017 , and 2018 respectively . share-based compensation adjustment may also include special transactions . refer to “ management discussion and analysis of financial condition and results of operations—critical accounting policies and estimates ” for a full discussion of the share-based compensation adjustment ; and other adjustments , which include : asset impairment charges ; restructuring costs and business structure realignment programs ; acquisition-related costs and certain acquisition accounting impacts ; and other adjustments that we believe investors may find useful . adjusted net income and net income per common share attributable to coty inc. we define adjusted net income attributable to coty inc. as net income attributable to coty inc. adjusted for the following : adjustment made to reconcile operating income to adjusted operating income , net of the income tax effect thereon ( see adjusted operating income ) ; certain interest and other ( income ) expense , net of the income tax effect thereon , that we do not consider indicative of our performance ; and certain tax effects that are not indicative of our performance . adjusted basic and diluted net income attributable to coty inc. per common share is calculated as : adjusted net income attributable to coty inc. divided by adjusted weighted-average basic and diluted common shares using the treasury stock method . constant currency we operate on a global basis , with the majority of our net revenues generated outside of the u.s. accordingly , fluctuations in foreign currency exchange rates can affect our results of operations . therefore , to supplement financial results presented in accordance with gaap , certain financial information is presented excluding the impact of foreign currency exchange translations to provide a framework for assessing how our underlying businesses performed excluding the impact of foreign currency exchange translations ( “ constant currency ” ) . constant currency information compares results between periods as if exchange rates had remained constant period-over-period . we calculate constant currency information by translating current and prior-period results for entities reporting in currencies other than u.s. dollars into u.s. dollars using prior year foreign currency exchange rates . the constant currency calculations do not adjust for the impact of revaluing specific transactions denominated in a currency that is different to the functional currency of that entity when exchange rates fluctuate . the constant currency information we present may not be comparable to similarly titled measures reported by other companies . 29 marketing and advertising costs management reviews marketing and advertising costs on an aggregated basis , including trade marketing spend activities and advertising and consumer promotional costs , which are included as a reduction to gross revenue and in selling , general and administrative expenses , respectively , based on the counterparty . marketing and advertising costs for the year ended june 30 , 2015 , 2014 and 2013 are presented below : replace_table_token_4_th net revenues in fiscal 2015 , net revenues decreased 3 % , or $ 156.4 , to $ 4,395.2 from $ 4,551.6 in fiscal 2014 . the decrease was primarily the result of a negative foreign currency exchange translations impact of 5 % , partially offset by an increase in unit volume of 1 % and a positive price and mix impact of 1 % . in fiscal 2014 , we announced the discontinuation of our tjoy brand and the reorganization of our mass business in china ( “ china optimization ” ) . the discontinuation of tjoy and china optimization had an immaterial impact on our consolidated results , however positively affected our skin & body care segment in asia pacific . in the quarter ended june 30 , 2015 , we completed the acquisition of the bourjois cosmetics brand ( “ bourjois acquisition ” ) , which positively impacted total net revenues in fiscal 2015 by 1 % . story_separator_special_tag the decline in fragrances in the u.s. primarily reflects lower net revenues from lady gaga , beyoncé and vera wang , in part due to a lower level of new launch activity in fiscal 2014 compared to fiscal 2013 , the expiration of certain licenses , lower net revenues from existing celebrity brands that are later in th eir lifecycles and a decline in mature products in our power brands chloé , calvin klein and davido ff . results in the u.s. reflect weak market conditions and reduction of inventory on hand by retailers . lo wer net revenues from canada also contributed to the decline in the region , in part reflecting a decrease in sally hansen , lady gaga , due to a lower level of new launch activity in fiscal 2014 compared to fiscal 2013 , and lower net revenues from fragrances in the prestige market . slightly offsetting the decline in the americas were higher net revenues in brazil , primarily reflecting the impact of our joint venture and commercial partnership established in fiscal 2013 , and our travel retail business in th e region , primarily due to growth from fragrances in the prestige market . emea in fiscal 2015 , net revenues in emea decreased 6 % , or $ 136.9 , to $ 2,166.0 from $ 2,302.9 in fiscal 2014 . excluding the negative impact of foreign currency exchange translations of 8 % and the impact of the bourjois acquisition of 2 % , net revenues in emea in fiscal 2015 were consistent with fiscal 2014 . generating growth in the region was our new subsidiary in south africa and the middle east , where we have benefited from our new u.a.e . and k.s.a . joint ventures . results for eastern europe were negatively impacted by foreign currency exchange translations . excluding the impact of foreign currency exchange translations and the bourjois acquisition , net revenues for eastern europe increased primarily driven by growth in color cosmetics and calvin klein . results for germany and southern europe were negatively impacted by foreign currency exchange translations . excluding the impact of foreign currency exchange translations and the bourjois acquisition , net revenues for germany and southern europe in fiscal 2015 were consistent with fiscal 2014 . net revenues in the u.k. declined in part due to the negative impact of foreign currency exchange translations and lower net revenues of fragrances and body care products , offset by strong growth in color cosmetics driven by incremental net revenues from opi due to the acquisition of a u.k. distributor and increased net revenues from rimmel . net revenues in our travel retail business declined primarily due to calvin klein . net revenues in emea also reflect the negative impact of foreign currency exchange on transactions in our export and travel retail businesses . in fiscal 2014 , net revenues in emea increased 5 % , or $ 114.0 , to $ 2,302.9 from $ 2,188.9 in fiscal 2013 . excluding the positive impact of foreign currency exchange translations of 3 % and the impact of net revenues related to the 2013 ceased activities of 1 % , net revenues in emea increased 3 % . growth in emea was primarily driven by the u.k. , eastern europe , the middle east , where we have transitioned to a new u.a.e . joint venture , and our new subsidiary in south africa , reflecting our strategy of expanding our geographic footprint into emerging markets . higher net revenues in the u.k. reflected incremental net revenues from opi resulting from the acquisition of a u.k. distributor and from newly-established brand katy perry killer queen , strong growth from david beckham and rimmel , along with the positive impact of foreign currency translations 33 resulting from the improvement of the british pound exchange rate . higher net revenues in eastern europe primarily reflect strong growth in our power brands , calvin klein , rimmel , davidoff , and adidas , in addition to the positive impact of foreign currency exchange translations . also generating strong growth were higher net revenues in our travel retail business in the region driven by growth in fragrances from new launches within the calvin klein , marc jacobs , davidoff , jil sander and chloé brands , along with higher net revenues due to expanded distribution of opi . net revenues in germany and southern europe increased reflecting the positive impact from foreign currency exchange translations . excluding the impact of foreign currency exchange translations and the net revenues related to the 2013 ceased activities , net revenues in germany declined primarily due to lower net revenues from color cosmetics , in part due to a shift in the market towards value brands and the planned withdrawal of the rimmel brand from the market , along with a decline in adidas . excluding the im pact of foreign currency exchange translations , net revenues in southern europe declined primarily due to lower net revenues in part reflecting weak market trends . partially offsetting growth in the region were lower net revenues in russia , in part reflecting the negative impact of the devaluation of the russian ruble and a more challenging retail environment . asia pacific in fiscal 2015 , net revenues in asia pacific decreased 2 % , or $ 11.7 , to $ 533.2 from $ 544.9 in fiscal 2014 . excluding the negative impact of foreign currency exchange translations of 4 % and the impact to net revenues from the discontinuation of tjoy and china optimization of 2 % , net revenues in asia pacific in fiscal 2015 were consistent with fiscal 2014 . net revenues in australia were affected by the negative impact of foreign currency exchange translations . excluding this impact , however , net revenues in australia increased primarily due to strong growth in color cosmetics , driven by rimmel , opi and sally hansen , and

net cash provided by operating activities was $ 526.3 , $ 536.5 and $ 463.9 for fiscal 2015 , 2014 and 2013 , respectively . the decrease in operating cash flows in fiscal 2015 compared with fiscal 2014 of $ 10.2 is primarily due to an increase in net working capital of $ 46.5 primarily attributable to a decrease in cash inflows attributable to more favorable vendor terms negotiated in the prior years . offsetting the increased cash outflows in the current year was the absence of an advance of royalty payments to a licensor that occurred in the prior year of $ 36.5. the increase in operating cash inflows in fiscal 2014 compared with fiscal 2013 is primarily due to an increase in accrued expenses and other current liabilities of $ 235.8 primarily due to the elimination of cash exercises related to share-based compensation programs of $ 154.5 as a result of shared-based compensation plan amendments upon our initial public offering at the end of fiscal 2013 and lower bonus payments of $ 56.8 and an increase in accounts payable of $ 70.0 as a result of our initiatives to obtain more favorable vendor payment terms . these inflows were partially offset by lower cash provided by net income of $ 84.1 which includes the reversal of certain unrecognized tax benefits associated with the settlement of tax audits in multiple foreign jurisdictions of $ 38.1 , higher cash outflows for prepaid advertising-related items for fiscal 2014 launches and other miscellaneous items of $ 30.2 , higher cash outflows from other noncurrent assets of $ 45.9 mainly attributable to timing of advance royalty payments made to a licensor during the second quarter of fiscal 2014 and higher cash outflows for inventory of $ 46.6 from acquisitions in fiscal 2014 and the buildup of inventory for future launches . net cash used in investing activities net cash used in investing activities was $ ( 171.2 ) , $ ( 257.6 ) and $ ( 229.9 ) for fiscal 2015 , 2014 and 2013 , 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.
     ```net cash provided by operating activities was $ 526.3 , $ 536.5 and $ 463.9 for fiscal 2015 , 2014 and 2013 , respectively . the decrease in operating cash flows in fiscal 2015 compared with fiscal 2014 of $ 10.2 is primarily due to an increase in net working capital of $ 46.5 primarily attributable to a decrease in cash inflows attributable to more favorable vendor terms negotiated in the prior years . offsetting the increased cash outflows in the current year was the absence of an advance of royalty payments to a licensor that occurred in the prior year of $ 36.5. the increase in operating cash inflows in fiscal 2014 compared with fiscal 2013 is primarily due to an increase in accrued expenses and other current liabilities of $ 235.8 primarily due to the elimination of cash exercises related to share-based compensation programs of $ 154.5 as a result of shared-based compensation plan amendments upon our initial public offering at the end of fiscal 2013 and lower bonus payments of $ 56.8 and an increase in accounts payable of $ 70.0 as a result of our initiatives to obtain more favorable vendor payment terms . these inflows were partially offset by lower cash provided by net income of $ 84.1 which includes the reversal of certain unrecognized tax benefits associated with the settlement of tax audits in multiple foreign jurisdictions of $ 38.1 , higher cash outflows for prepaid advertising-related items for fiscal 2014 launches and other miscellaneous items of $ 30.2 , higher cash outflows from other noncurrent assets of $ 45.9 mainly attributable to timing of advance royalty payments made to a licensor during the second quarter of fiscal 2014 and higher cash outflows for inventory of $ 46.6 from acquisitions in fiscal 2014 and the buildup of inventory for future launches . net cash used in investing activities net cash used in investing activities was $ ( 171.2 ) , $ ( 257.6 ) and $ ( 229.9 ) for fiscal 2015 , 2014 and 2013 , respectively .
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 Suspicious Activity Report : other companies , including companies in our industry , may calculate similarly titled non-gaap financial measures differently than we do , limiting the usefulness of those measures for comparative purposes . adjusted operating income , adjusted income before income taxes , adjusted net income attributable to coty inc. and adjusted net income attributable to coty inc. per common share provide an alternative view of performance used by management and we believe that an investor 's understanding of our performance is enhanced by disclosing these adjusted performance measures . in addition , our financial covenant compliance calculations under our debt agreements are substantially derived from these adjusted performance measures . the following are examples of how these adjusted performance measures are utilized by management : senior management receives a monthly analysis of our operating results that are prepared on an adjusted performance basis ; strategic plans and annual budgets are prepared on an adjusted performance basis ; and 28 senior management 's annual compensation is calculated , in part , using adjusted performance measures . adjusted operating income we define adjusted operating income as operating income adjusted for the following : share-based compensation adjustment : for grants issued prior to june 12 , 2013 , the effective date of the share-based compensation plan amendments , the component of share-based compensation expense adjustment represents the difference between the grant date fair value and the fair value at june 12 , 2013 using equity plan accounting . future adjustments for share-based compensation will consist of the difference between expense under equity plan accounting based on the grant date fair value and total estimated share-based compensation expense , which is based on ( i ) the fair value on june 12 , 2013 for nonqualified stock option awards and restricted stock units ( “ rsus ” ) and ( ii ) all costs associated with the special incentive awards granted in fiscal 2012 and 2011. the estimated aggregate expense is approximately $ 4 , $ 1 , and $ 0 for the fiscal years ended june 30 , 2016 , 2017 , and 2018 respectively . share-based compensation adjustment may also include special transactions . refer to “ management discussion and analysis of financial condition and results of operations—critical accounting policies and estimates ” for a full discussion of the share-based compensation adjustment ; and other adjustments , which include : asset impairment charges ; restructuring costs and business structure realignment programs ; acquisition-related costs and certain acquisition accounting impacts ; and other adjustments that we believe investors may find useful . adjusted net income and net income per common share attributable to coty inc. we define adjusted net income attributable to coty inc. as net income attributable to coty inc. adjusted for the following : adjustment made to reconcile operating income to adjusted operating income , net of the income tax effect thereon ( see adjusted operating income ) ; certain interest and other ( income ) expense , net of the income tax effect thereon , that we do not consider indicative of our performance ; and certain tax effects that are not indicative of our performance . adjusted basic and diluted net income attributable to coty inc. per common share is calculated as : adjusted net income attributable to coty inc. divided by adjusted weighted-average basic and diluted common shares using the treasury stock method . constant currency we operate on a global basis , with the majority of our net revenues generated outside of the u.s. accordingly , fluctuations in foreign currency exchange rates can affect our results of operations . therefore , to supplement financial results presented in accordance with gaap , certain financial information is presented excluding the impact of foreign currency exchange translations to provide a framework for assessing how our underlying businesses performed excluding the impact of foreign currency exchange translations ( “ constant currency ” ) . constant currency information compares results between periods as if exchange rates had remained constant period-over-period . we calculate constant currency information by translating current and prior-period results for entities reporting in currencies other than u.s. dollars into u.s. dollars using prior year foreign currency exchange rates . the constant currency calculations do not adjust for the impact of revaluing specific transactions denominated in a currency that is different to the functional currency of that entity when exchange rates fluctuate . the constant currency information we present may not be comparable to similarly titled measures reported by other companies . 29 marketing and advertising costs management reviews marketing and advertising costs on an aggregated basis , including trade marketing spend activities and advertising and consumer promotional costs , which are included as a reduction to gross revenue and in selling , general and administrative expenses , respectively , based on the counterparty . marketing and advertising costs for the year ended june 30 , 2015 , 2014 and 2013 are presented below : replace_table_token_4_th net revenues in fiscal 2015 , net revenues decreased 3 % , or $ 156.4 , to $ 4,395.2 from $ 4,551.6 in fiscal 2014 . the decrease was primarily the result of a negative foreign currency exchange translations impact of 5 % , partially offset by an increase in unit volume of 1 % and a positive price and mix impact of 1 % . in fiscal 2014 , we announced the discontinuation of our tjoy brand and the reorganization of our mass business in china ( “ china optimization ” ) . the discontinuation of tjoy and china optimization had an immaterial impact on our consolidated results , however positively affected our skin & body care segment in asia pacific . in the quarter ended june 30 , 2015 , we completed the acquisition of the bourjois cosmetics brand ( “ bourjois acquisition ” ) , which positively impacted total net revenues in fiscal 2015 by 1 % . story_separator_special_tag the decline in fragrances in the u.s. primarily reflects lower net revenues from lady gaga , beyoncé and vera wang , in part due to a lower level of new launch activity in fiscal 2014 compared to fiscal 2013 , the expiration of certain licenses , lower net revenues from existing celebrity brands that are later in th eir lifecycles and a decline in mature products in our power brands chloé , calvin klein and davido ff . results in the u.s. reflect weak market conditions and reduction of inventory on hand by retailers . lo wer net revenues from canada also contributed to the decline in the region , in part reflecting a decrease in sally hansen , lady gaga , due to a lower level of new launch activity in fiscal 2014 compared to fiscal 2013 , and lower net revenues from fragrances in the prestige market . slightly offsetting the decline in the americas were higher net revenues in brazil , primarily reflecting the impact of our joint venture and commercial partnership established in fiscal 2013 , and our travel retail business in th e region , primarily due to growth from fragrances in the prestige market . emea in fiscal 2015 , net revenues in emea decreased 6 % , or $ 136.9 , to $ 2,166.0 from $ 2,302.9 in fiscal 2014 . excluding the negative impact of foreign currency exchange translations of 8 % and the impact of the bourjois acquisition of 2 % , net revenues in emea in fiscal 2015 were consistent with fiscal 2014 . generating growth in the region was our new subsidiary in south africa and the middle east , where we have benefited from our new u.a.e . and k.s.a . joint ventures . results for eastern europe were negatively impacted by foreign currency exchange translations . excluding the impact of foreign currency exchange translations and the bourjois acquisition , net revenues for eastern europe increased primarily driven by growth in color cosmetics and calvin klein . results for germany and southern europe were negatively impacted by foreign currency exchange translations . excluding the impact of foreign currency exchange translations and the bourjois acquisition , net revenues for germany and southern europe in fiscal 2015 were consistent with fiscal 2014 . net revenues in the u.k. declined in part due to the negative impact of foreign currency exchange translations and lower net revenues of fragrances and body care products , offset by strong growth in color cosmetics driven by incremental net revenues from opi due to the acquisition of a u.k. distributor and increased net revenues from rimmel . net revenues in our travel retail business declined primarily due to calvin klein . net revenues in emea also reflect the negative impact of foreign currency exchange on transactions in our export and travel retail businesses . in fiscal 2014 , net revenues in emea increased 5 % , or $ 114.0 , to $ 2,302.9 from $ 2,188.9 in fiscal 2013 . excluding the positive impact of foreign currency exchange translations of 3 % and the impact of net revenues related to the 2013 ceased activities of 1 % , net revenues in emea increased 3 % . growth in emea was primarily driven by the u.k. , eastern europe , the middle east , where we have transitioned to a new u.a.e . joint venture , and our new subsidiary in south africa , reflecting our strategy of expanding our geographic footprint into emerging markets . higher net revenues in the u.k. reflected incremental net revenues from opi resulting from the acquisition of a u.k. distributor and from newly-established brand katy perry killer queen , strong growth from david beckham and rimmel , along with the positive impact of foreign currency translations 33 resulting from the improvement of the british pound exchange rate . higher net revenues in eastern europe primarily reflect strong growth in our power brands , calvin klein , rimmel , davidoff , and adidas , in addition to the positive impact of foreign currency exchange translations . also generating strong growth were higher net revenues in our travel retail business in the region driven by growth in fragrances from new launches within the calvin klein , marc jacobs , davidoff , jil sander and chloé brands , along with higher net revenues due to expanded distribution of opi . net revenues in germany and southern europe increased reflecting the positive impact from foreign currency exchange translations . excluding the impact of foreign currency exchange translations and the net revenues related to the 2013 ceased activities , net revenues in germany declined primarily due to lower net revenues from color cosmetics , in part due to a shift in the market towards value brands and the planned withdrawal of the rimmel brand from the market , along with a decline in adidas . excluding the im pact of foreign currency exchange translations , net revenues in southern europe declined primarily due to lower net revenues in part reflecting weak market trends . partially offsetting growth in the region were lower net revenues in russia , in part reflecting the negative impact of the devaluation of the russian ruble and a more challenging retail environment . asia pacific in fiscal 2015 , net revenues in asia pacific decreased 2 % , or $ 11.7 , to $ 533.2 from $ 544.9 in fiscal 2014 . excluding the negative impact of foreign currency exchange translations of 4 % and the impact to net revenues from the discontinuation of tjoy and china optimization of 2 % , net revenues in asia pacific in fiscal 2015 were consistent with fiscal 2014 . net revenues in australia were affected by the negative impact of foreign currency exchange translations . excluding this impact , however , net revenues in australia increased primarily due to strong growth in color cosmetics , driven by rimmel , opi and sally hansen , and

