sjap and qzh are both variable interest entities over which we exercise significant control . ( b ) . the operation of hunan shenghua a power agriculture co. ltd. ( “ hsa ” ) in manufacturing and sales of organic fertilizer . · 2. plantation division refers to the operations of jiangmen city heng sheng tai agriculture development co. ltd. ( “ jhst ” ) in the hu plantation business where dragon fruit flowers ( dried and fresh ) and immortal vegetables are sold to wholesale and retail markets . jhst 's financial statements are consolidated into the financial statements of macau eiji company ltd. ( “ meiji ” ) as one entity . · 3. fishery division refers to the operations of capital award inc. ( “ capital award ” or “ ca ” ) covering its engineering , technology and consulting service management of fishery farms and seafood sales operations and marketing , where ; capital award generates revenues from providing engineering consulting services as turnkey contractors to owners and developers of fishery projects that are being designed and engineered into turnkey contracts by capital award in china using its a power module technology systems ( “ apm ” ) as follows : - 53 - ( a ) . engineering and technology services ; via consulting and service contracts ( “ csc 's ” ) for the development , construction , and supply of plant and equipment , and management of fishery ( and prawn or shrimp ) farms and related business operations . ( b ) . seafood sales from ca 's projected farms capital award generates following sales revenues from : ( 1 ) . sales to jfd ( “ fish farm 1 ” or “ ff1 ” ) , which is a sino foreign joint venture company ( “ sfjvc ” ) , and sales derived from seafood sold by jfd ( currently , only the jfd subsidiary is a sfjvc ) , being consolidated into our wholly owned hong kong subsidiary tri-way industries ltd. ( “ trw ” ) as one entity . ff1 generates sales from its production of ( a ) its in-door apm farm with 16 apm production units and ( b ) its open dam farms producing fish and prawns from 310 mu ( 52 acres ) of land leased from zhongshan a power prawn culture farms development co. ltd. ( “ zsapp , ” “ prawn farm 2 ” or “ pf2 ” ) . ( 2 ) . sales to and sales derived from seafood from the unincorporated companies , including enping city a power prawn culture development co. ltd. ( “ ebapcd , ” “ prawn farm 1 ” or “ pf1 ” ) and zsapp , are accounted for independently as follows : ca and pf1 : ( a ) ca purchases prawn and or fish fingerling and feed stocks from third party suppliers and resells them to pf1 at variable small or no profit margins and ( b ) ca purchases matured prawns and fish from pf1 and sells to third parties ( wholesale markets ) pf1 generates sales from its production of ( a ) its indoor apm farm with 4 apm production units in 2014 and 16 apm production units from q3 2015 and ( b ) its open dam farms producing fish and prawns from a 290 mu ( or 48 acres ) of land leased from pf2 . ca and pf2 : ( a ) ca earns commission from the sale of prawn fingerlings that are sold by pf2 to third parties , and in this respect pf2 produces its own prawn fingerlings as compared to ca 's purchasing them from pf2 and reselling them to pf1 or ff1 , as described above , and ( b ) ca purchases matured prawns and fish from pf2 and sells to third parties ( wholesale markets ) . pf2 has 6 indoor apm production units producing mainly prawn fingerling and an open dam farms situated on about 400 mu ( about 66 acres ) producing prawns and fish . · 4. cattle farm division refers to the operations of cattle farm 1 under jiangmen city hang mei cattle farm development co. ltd ( “ jhmc ” ) where cattle are sold live to third party livestock wholesalers who sell them mainly to guangzhou and beijing livestock wholesale markets . the financial statements of jhmc are consolidated into meiji as one entity along with meiji 's operation in the consulting and service for development of other cattle farms ( e.g . , cattle farm 2 ) or related projects . · 5. corporate & others division refers to the business operations of sino agro food , inc. , including import/export business and consulting and service operations provided to projects that are not included in the above categories , and not limited to corporate affairs . - 54 - consolidated results of operations part a. audited income statements of consolidated results of operations for year ended december 31 201 , compared to the year ended december 31 , 2014 and a ( 1 ) income statements ( audited ) replace_table_token_9_th this part a discusses and analyzes certain items ( marked with notes ) that we believe assist stakeholders in obtaining a better understanding on the company 's results of operations and financial condition : - 55 - overview of full fiscal year 2015 compared to full fiscal 2014 ( as illustrated in table a ( 1 ) above ) : notes to table a.1 's 1 , 2 & 3 : ( a ) : information of note ( 1 , 2 & 3 ) sales , cost of sales and gross profit and analysis : the company 's revenues were generated from ( a ) sale of goods and ( b ) consulting and services provided in project and business developments covering technology transfers , engineering , construction , supervision , training , story_separator_special_tag however this sector has been increasing its imported beef and mutton trades and developing more supply sources from other countries ( other than madagascar ) with the aim to improve its bottom line from 2016 , onward . - 64 - replace_table_token_21_th l 5.a . engineering technology consulting and services : notes to table a ( 1 ) note ( 1.1 , 2.1 and 3.1 ) table ( a.5 ) below shows the revenue , cost of services and gross profit generated from consulting , services , commission and management fees for years 2015 , 2014 and 2013. replace_table_token_22_th revenues ( consulting , service , commission and management fee ) : revenues increased by $ 10,586,638 or 13 % from $ 81,680,292 for the year ended december 31 , 2014 to $ 92,266,930 for the year ended december 31 , 2015. the increase was primarily due to an increase in revenue from the construction and development work done on the new zhongshan prawn project of $ 65,446,497 , which contributed 70.9 % of total revenue . ca ( fishery ) : revenue from fishery increased by $ 11,730,648 or 15 % from $ 76,750,308 for the year ended december 31 , 2014 to $ 88,480,956 for the year ended december 31 , 2015. the increase was due primarily to the increase of work in progress from the zhongshan new prawn project . - 65 - siaf ( corporate ) : revenue from corporate decreased by $ 1,144,010 or 23 % from $ 4,929,984 for the year ended december 31 , 2014 to $ 3,785,974 for the year ended december 31 , 2015. the reason for the decrease is due to the reduced pace of work in progress for the construction of restaurant related work during 2015. cost of services ( consulting , service , commission and management fee ) cost of services for consulting , service , commission and management fee increased by $ 12,804,450 or 29 % from $ 44,241,900 for the year ended december 31 , 2014 to $ 57,046,350 for the year ended december 31 , 2015. the increase was primarily due to the increase of work in progress on the zhongshan new prawn project . ca ( fishery ) : cost of services from fishery increased by $ 16,254,178 or 41 % from $ 39,387,359 for the year ended december 31 , 2014 to $ 55,641,537 for the year ended december 31 , 2015. the increase was due primarily due to the increase of work in progress from the zhongshan new prawn project . siaf ( corporate ) : cost of services from corporate decreased by $ 3,449,728 or 71 % from $ 4,854,541 for the year ended december 31 , 2014 to $ 1,404,813 for the year ended december 31 , 2015. the reason for the decrease is because the slow progress for the construction of restaurant related work during the year of 2015. gross profit ( consulting , service , commission and management fee ) gross profit of consulting , service , commission and management fees decreased by $ 2,217,812 or 6 % , from $ 37,438,392 for the year ended december 31 , 2014 to $ 35,220,580 for the year ended december 31 , 2015. ca ( fishery ) : gross profit from fishery decreased by $ 4,523,530 or 12 % from $ 37,362,949 for the year ended december 31 , 2014 to $ 32,839,419 for the year ended december 31 , 2015. the reason for the lower gross profit was primarily due to the lower margin derived from the zhongshan new prawn project that is a much bigger project compared with other farm projects that ca did previously . siaf ( corporate ) : gross profit from corporate increased by $ 2,305,718 from $ 75,443 for the year ended december 31 , 2014 to $ 2,381,161 for the year ended december 31 , 2015. the reason for the increase is because bulk of the costs was billed in the early stages of restaurant developments . - 66 - table ( a.6 ) below highlights on general information of ongoing consulting and services provided by capital award , meiji and siaf , respectively , as of december 31 , 2015 : name of the developments location of development designed capacity per year land area or built up area current phase & stage commencement date of development development 's completion date on or before contractual amount % of completion as of 31.12.2015 notes fish farm ( 1 ) enping city 1,200 mt 9,900 m2 fully operational july 2010 june 2011 $ 5.3 million fully operational prawn farm ( 1 ) enping city 2013=400mt 2014=800mt 2015=1200 mt 23,100 m2 2 phases and road work 2 phases and road work and phase 3 extension of grow-out farm & phase 4 demonstrated hydroponic farm phase 1 on june 2011 phase ( 2.1 ) phase ( 2.2 ) road work started aug. 2012 phase ( 1 ) on december 2012 phase ( 2 ) completed q1 2013 phase ( 1 ) $ 11.6 million phase ( 2 ) 6.39 million road work $ 2.94 million , phase 3 us $ 5.2 million & phase 4 us $ 1.6 million prawn farm ( 1 ) 's 14 apm tanks are in operation and , construction of the hydroponic farm is planned to start in q3 2016. fish farm ( 2 ) `` the fish & eel farm xin hui district , jiang men . 2014=800 mt 2015= 1600 mt 2016=2000mt 165,000 m2 3 phases phase 1 january 15 , 2012 bridge & road oct. 2012 phase ( 3 ) 2013 & ( 4 ) 2014 phase 1 june 2014 bridge & road dec. 2013 phase ( 3 ) & ( 4 ) 2015 phase ( 1 ) $ 8.73m bridge & road $ 2.48m phase ( 3 ) $ 4.38m phase ( 4 ) $ 10.63m phase ( 1 ) & bridge and road completed jan. 2013 phase (

liquidity and capital resources as of december 31 2015 , unrestricted cash and cash equivalents amounted to $ 7,229,197 ( see notes to the consolidated financial statements ) , and our working capital as of december 31 , 2015 was $ 322,269,624. replace_table_token_43_th cash provided by operating activities amounted to $ 44,619,333 for the twelve months ended december 31 , 2015. this compared with cash provided by operating activities totaled $ 22,150,719 for the twelve months ended december 31 , 2014. the decrease in cash used in operations primarily resulted from the decrease of inventories of $ ( 16,880,714 ) for the twelve months ended december 31 , 2015 from $ ( 37,819,790 ) for the twelve months ended december 31 , 2014. cash used in investing activities totaled $ ( 54,148,427 ) for the twelve months ended december 31 , 2015. this compares with cash used in investing activities totaling $ ( 31,514,245 ) for the twelve months ended december 31 , 2014. the increase in cash flows used in investing activities primarily resulted from payment for construction of $ ( 49,532,030 ) for the twelve months ended december 31 , 2015 from $ ( 26,693,530 ) for the twelve months ended december 31 , 2014 .


 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 as of december 31 2015 , unrestricted cash and cash equivalents amounted to $ 7,229,197 ( see notes to the consolidated financial statements ) , and our working capital as of december 31 , 2015 was $ 322,269,624. replace_table_token_43_th cash provided by operating activities amounted to $ 44,619,333 for the twelve months ended december 31 , 2015. this compared with cash provided by operating activities totaled $ 22,150,719 for the twelve months ended december 31 , 2014. the decrease in cash used in operations primarily resulted from the decrease of inventories of $ ( 16,880,714 ) for the twelve months ended december 31 , 2015 from $ ( 37,819,790 ) for the twelve months ended december 31 , 2014. cash used in investing activities totaled $ ( 54,148,427 ) for the twelve months ended december 31 , 2015. this compares with cash used in investing activities totaling $ ( 31,514,245 ) for the twelve months ended december 31 , 2014. the increase in cash flows used in investing activities primarily resulted from payment for construction of $ ( 49,532,030 ) for the twelve months ended december 31 , 2015 from $ ( 26,693,530 ) for the twelve months ended december 31 , 2014 .
```    
 Suspicious Activity Report : sjap and qzh are both variable interest entities over which we exercise significant control . ( b ) . the operation of hunan shenghua a power agriculture co. ltd. ( “ hsa ” ) in manufacturing and sales of organic fertilizer . · 2. plantation division refers to the operations of jiangmen city heng sheng tai agriculture development co. ltd. ( “ jhst ” ) in the hu plantation business where dragon fruit flowers ( dried and fresh ) and immortal vegetables are sold to wholesale and retail markets . jhst 's financial statements are consolidated into the financial statements of macau eiji company ltd. ( “ meiji ” ) as one entity . · 3. fishery division refers to the operations of capital award inc. ( “ capital award ” or “ ca ” ) covering its engineering , technology and consulting service management of fishery farms and seafood sales operations and marketing , where ; capital award generates revenues from providing engineering consulting services as turnkey contractors to owners and developers of fishery projects that are being designed and engineered into turnkey contracts by capital award in china using its a power module technology systems ( “ apm ” ) as follows : - 53 - ( a ) . engineering and technology services ; via consulting and service contracts ( “ csc 's ” ) for the development , construction , and supply of plant and equipment , and management of fishery ( and prawn or shrimp ) farms and related business operations . ( b ) . seafood sales from ca 's projected farms capital award generates following sales revenues from : ( 1 ) . sales to jfd ( “ fish farm 1 ” or “ ff1 ” ) , which is a sino foreign joint venture company ( “ sfjvc ” ) , and sales derived from seafood sold by jfd ( currently , only the jfd subsidiary is a sfjvc ) , being consolidated into our wholly owned hong kong subsidiary tri-way industries ltd. ( “ trw ” ) as one entity . ff1 generates sales from its production of ( a ) its in-door apm farm with 16 apm production units and ( b ) its open dam farms producing fish and prawns from 310 mu ( 52 acres ) of land leased from zhongshan a power prawn culture farms development co. ltd. ( “ zsapp , ” “ prawn farm 2 ” or “ pf2 ” ) . ( 2 ) . sales to and sales derived from seafood from the unincorporated companies , including enping city a power prawn culture development co. ltd. ( “ ebapcd , ” “ prawn farm 1 ” or “ pf1 ” ) and zsapp , are accounted for independently as follows : ca and pf1 : ( a ) ca purchases prawn and or fish fingerling and feed stocks from third party suppliers and resells them to pf1 at variable small or no profit margins and ( b ) ca purchases matured prawns and fish from pf1 and sells to third parties ( wholesale markets ) pf1 generates sales from its production of ( a ) its indoor apm farm with 4 apm production units in 2014 and 16 apm production units from q3 2015 and ( b ) its open dam farms producing fish and prawns from a 290 mu ( or 48 acres ) of land leased from pf2 . ca and pf2 : ( a ) ca earns commission from the sale of prawn fingerlings that are sold by pf2 to third parties , and in this respect pf2 produces its own prawn fingerlings as compared to ca 's purchasing them from pf2 and reselling them to pf1 or ff1 , as described above , and ( b ) ca purchases matured prawns and fish from pf2 and sells to third parties ( wholesale markets ) . pf2 has 6 indoor apm production units producing mainly prawn fingerling and an open dam farms situated on about 400 mu ( about 66 acres ) producing prawns and fish . · 4. cattle farm division refers to the operations of cattle farm 1 under jiangmen city hang mei cattle farm development co. ltd ( “ jhmc ” ) where cattle are sold live to third party livestock wholesalers who sell them mainly to guangzhou and beijing livestock wholesale markets . the financial statements of jhmc are consolidated into meiji as one entity along with meiji 's operation in the consulting and service for development of other cattle farms ( e.g . , cattle farm 2 ) or related projects . · 5. corporate & others division refers to the business operations of sino agro food , inc. , including import/export business and consulting and service operations provided to projects that are not included in the above categories , and not limited to corporate affairs . - 54 - consolidated results of operations part a. audited income statements of consolidated results of operations for year ended december 31 201 , compared to the year ended december 31 , 2014 and a ( 1 ) income statements ( audited ) replace_table_token_9_th this part a discusses and analyzes certain items ( marked with notes ) that we believe assist stakeholders in obtaining a better understanding on the company 's results of operations and financial condition : - 55 - overview of full fiscal year 2015 compared to full fiscal 2014 ( as illustrated in table a ( 1 ) above ) : notes to table a.1 's 1 , 2 & 3 : ( a ) : information of note ( 1 , 2 & 3 ) sales , cost of sales and gross profit and analysis : the company 's revenues were generated from ( a ) sale of goods and ( b ) consulting and services provided in project and business developments covering technology transfers , engineering , construction , supervision , training , story_separator_special_tag however this sector has been increasing its imported beef and mutton trades and developing more supply sources from other countries ( other than madagascar ) with the aim to improve its bottom line from 2016 , onward . - 64 - replace_table_token_21_th l 5.a . engineering technology consulting and services : notes to table a ( 1 ) note ( 1.1 , 2.1 and 3.1 ) table ( a.5 ) below shows the revenue , cost of services and gross profit generated from consulting , services , commission and management fees for years 2015 , 2014 and 2013. replace_table_token_22_th revenues ( consulting , service , commission and management fee ) : revenues increased by $ 10,586,638 or 13 % from $ 81,680,292 for the year ended december 31 , 2014 to $ 92,266,930 for the year ended december 31 , 2015. the increase was primarily due to an increase in revenue from the construction and development work done on the new zhongshan prawn project of $ 65,446,497 , which contributed 70.9 % of total revenue . ca ( fishery ) : revenue from fishery increased by $ 11,730,648 or 15 % from $ 76,750,308 for the year ended december 31 , 2014 to $ 88,480,956 for the year ended december 31 , 2015. the increase was due primarily to the increase of work in progress from the zhongshan new prawn project . - 65 - siaf ( corporate ) : revenue from corporate decreased by $ 1,144,010 or 23 % from $ 4,929,984 for the year ended december 31 , 2014 to $ 3,785,974 for the year ended december 31 , 2015. the reason for the decrease is due to the reduced pace of work in progress for the construction of restaurant related work during 2015. cost of services ( consulting , service , commission and management fee ) cost of services for consulting , service , commission and management fee increased by $ 12,804,450 or 29 % from $ 44,241,900 for the year ended december 31 , 2014 to $ 57,046,350 for the year ended december 31 , 2015. the increase was primarily due to the increase of work in progress on the zhongshan new prawn project . ca ( fishery ) : cost of services from fishery increased by $ 16,254,178 or 41 % from $ 39,387,359 for the year ended december 31 , 2014 to $ 55,641,537 for the year ended december 31 , 2015. the increase was due primarily due to the increase of work in progress from the zhongshan new prawn project . siaf ( corporate ) : cost of services from corporate decreased by $ 3,449,728 or 71 % from $ 4,854,541 for the year ended december 31 , 2014 to $ 1,404,813 for the year ended december 31 , 2015. the reason for the decrease is because the slow progress for the construction of restaurant related work during the year of 2015. gross profit ( consulting , service , commission and management fee ) gross profit of consulting , service , commission and management fees decreased by $ 2,217,812 or 6 % , from $ 37,438,392 for the year ended december 31 , 2014 to $ 35,220,580 for the year ended december 31 , 2015. ca ( fishery ) : gross profit from fishery decreased by $ 4,523,530 or 12 % from $ 37,362,949 for the year ended december 31 , 2014 to $ 32,839,419 for the year ended december 31 , 2015. the reason for the lower gross profit was primarily due to the lower margin derived from the zhongshan new prawn project that is a much bigger project compared with other farm projects that ca did previously . siaf ( corporate ) : gross profit from corporate increased by $ 2,305,718 from $ 75,443 for the year ended december 31 , 2014 to $ 2,381,161 for the year ended december 31 , 2015. the reason for the increase is because bulk of the costs was billed in the early stages of restaurant developments . - 66 - table ( a.6 ) below highlights on general information of ongoing consulting and services provided by capital award , meiji and siaf , respectively , as of december 31 , 2015 : name of the developments location of development designed capacity per year land area or built up area current phase & stage commencement date of development development 's completion date on or before contractual amount % of completion as of 31.12.2015 notes fish farm ( 1 ) enping city 1,200 mt 9,900 m2 fully operational july 2010 june 2011 $ 5.3 million fully operational prawn farm ( 1 ) enping city 2013=400mt 2014=800mt 2015=1200 mt 23,100 m2 2 phases and road work 2 phases and road work and phase 3 extension of grow-out farm & phase 4 demonstrated hydroponic farm phase 1 on june 2011 phase ( 2.1 ) phase ( 2.2 ) road work started aug. 2012 phase ( 1 ) on december 2012 phase ( 2 ) completed q1 2013 phase ( 1 ) $ 11.6 million phase ( 2 ) 6.39 million road work $ 2.94 million , phase 3 us $ 5.2 million & phase 4 us $ 1.6 million prawn farm ( 1 ) 's 14 apm tanks are in operation and , construction of the hydroponic farm is planned to start in q3 2016. fish farm ( 2 ) `` the fish & eel farm xin hui district , jiang men . 2014=800 mt 2015= 1600 mt 2016=2000mt 165,000 m2 3 phases phase 1 january 15 , 2012 bridge & road oct. 2012 phase ( 3 ) 2013 & ( 4 ) 2014 phase 1 june 2014 bridge & road dec. 2013 phase ( 3 ) & ( 4 ) 2015 phase ( 1 ) $ 8.73m bridge & road $ 2.48m phase ( 3 ) $ 4.38m phase ( 4 ) $ 10.63m phase ( 1 ) & bridge and road completed jan. 2013 phase (

