we evaluate business segment cash flow and financial position performance based primarily upon capital expenditures and primary working capital levels ( see definition of primary working capital in “ liquidity and capital resources ” below ) . although we monitor the three elements of primary working capital ( receivables , inventory and payables ) , our primary focus is on the total amount due to the significant impact it has on our cash flow . 22 our management structure , financial reporting systems , and associated internal controls and procedures , are all consistent with our three geographic business segments . we report on a march 31 fiscal year-end . our financial results are largely driven by the following factors : global economic conditions and general cyclical patterns of the industries in which our customers operate ; changes in our selling prices and , in periods when our product costs increase , our ability to raise our selling prices to pass such cost increases through to our customers ; the extent to which we are able to efficiently utilize our global manufacturing facilities and optimize our capacity ; the extent to which we can control our fixed and variable costs , including those for our raw materials , manufacturing , distribution and operating activities ; changes in our level of debt and changes in the variable interest rates under our credit facilities ; and the size and number of acquisitions and our ability to achieve their intended benefits . we have two primary product lines : reserve power products and motive power products . net sales classifications by product line are as follows : reserve power products are used for backup power for the continuous operation of critical applications in telecommunications systems , uninterruptible power systems , or “ ups ” applications for computer and computer-controlled systems , and other specialty power applications , including security systems , premium starting , lighting and ignition applications , in switchgear , electrical control systems used in electric utilities , large-scale energy storage , energy pipelines , in commercial aircraft , satellites , military aircraft , submarines , ships and tactical vehicles . reserve power products also include thermally managed cabinets and enclosures for electronic equipment and batteries . motive power products are used to provide power for electric industrial forklifts used in manufacturing , warehousing and other material handling applications as well as mining equipment , diesel locomotive starting and other rail equipment . during fiscal 2014 , we completed the acquisition of purcell systems , inc. , a designer , manufacturer and marketer of thermally managed electronic equipment and battery cabinet enclosures , headquartered in spokane , washington . we also completed the acquisition of quallion llc , a manufacturer of lithium ion cells and batteries for high integrity applications including implantable medical devices , defense , aviation and space , headquartered in sylmar , california . additionally , we completed the acquisition of uts holdings sdn . bhd . and its subsidiaries , a distributor of motive and reserve power battery products and services , headquartered in kuala lumpur , malaysia . current market conditions economic climate recent indicators continue to suggest a mixed trend in economic activity among the different geographical regions . the americas economic activity continues to strengthen . our overall asia region 's economic growth is slowing but has been positively impacted by increased capital spending in telecommunications . the emea economy appears to have stabilized and should experience flat to moderate growth . volatility of commodities and foreign currencies our most significant commodity and foreign currency exposures are related to lead and the euro . historically , volatility of commodity costs and foreign currency exchange rates have caused large swings in our production costs . as the global economic climate changes , we anticipate that our commodity costs may continue to fluctuate as they have in the past several years . overall , on a consolidated basis , we have experienced stable trends more recently in our revenue and order rates and commodity cost changes have not been substantial . customer pricing our selling prices fluctuated during the last several years to offset the volatile cost of commodities . approximately 35 % of our revenue is currently subject to agreements that adjust pricing to a market-based index for lead . during fiscal 2014 , our selling prices increased slightly , compared to the comparable prior year periods . liquidity and capital resources we believe that our financial position is strong and we have substantial liquidity with $ 240 million of available cash and cash equivalents and undrawn committed and uncommitted credit lines of approximately $ 360 million at march 31 , 2014 to cover 23 short-term liquidity requirements and anticipated growth in the foreseeable future . our $ 350 million 2011 senior secured revolving credit facility ( “ 2011 credit facility ” ) , which we entered into in march 2011 , is committed through september 2018 as long as we continue to comply with its covenants and conditions . the facility includes an early termination provision under which the company is required to meet a liquidity test in february 2015 related to its capacity to meet certain potential funding obligations of the $ 172.5 million convertible notes in june 2015 at a conversion price of $ 40.26. it is our current intent to settle the principal amount of any such conversion in cash , and any additional optional conversions in cash , shares of enersys common stock or a combination of cash and shares . current market conditions related to our liquidity and capital resources are favorable . story_separator_special_tag 27 results of operations—fiscal 2014 compared to fiscal 2013 the following table presents summary consolidated statement of income data for fiscal year ended march 31 , 2014 , compared to fiscal year ended march 31 , 2013 : replace_table_token_3_th nm = not meaningful overview our sales in fiscal 2014 were $ 2.5 billion , an 8.6 % increase from prior year 's sales primarily due to improvement in organic volume and acquisitions of approximately 5 % and 3 % , respectively . gross margin percentage in fiscal 2014 increased by 40 basis points to 25.4 % compared to fiscal 2013 , mainly due to organic volume of 5 % and improved pricing offsetting increased commodity costs . our fourth quarter gross margin was the highest compared to other quarters in the fiscal year . a discussion of specific fiscal 2014 versus fiscal 2013 operating results follows , including an analysis and discussion of the results of our reportable segments . net sales net sales by reportable segment were as follows : replace_table_token_4_th the americas segment 's revenue increased by $ 140.7 million or 12.5 % in fiscal 2014 , as compared to fiscal 2013 , primarily due to an increase in organic volume , acquisitions and pricing of approximately 7 % , 5 % and 1 % , respectively , partially offset by a negative currency translation impact of approximately 1 % . the emea segment 's revenue increased by $ 39.9 million or 4.3 % in fiscal 2014 , as compared to fiscal 2013 primarily due to an increase of 1 % each in organic volume and pricing and a 2 % increase due to currency translation impact . 28 the asia segment 's revenue increased by $ 16.2 million or 7.2 % in fiscal 2014 as compared to fiscal 2013 . higher organic volume and acquisitions contributed approximately 10 % and 2 % , respectively , partially offset by a decrease in pricing and currency translation impact of approximately 2 % and 3 % , respectively . net sales by product line were as follows : replace_table_token_5_th sales in our reserve power product line increased in fiscal 2014 by $ 115.4 million or 10.3 % compared to the prior year primarily due to acquisitions , higher organic volume and pricing which contributed approximately 6 % , 4 % and 1 % , respectively , offset by negative currency translation impact of 1 % . sales in our motive power product line increased in fiscal 2014 by $ 81.4 million or 7.0 % compared to the prior year primarily due to higher organic volume of approximately 6 % . gross profit replace_table_token_6_th gross profit increased $ 60.2 million or 10.6 % in fiscal 2014 compared to fiscal 2013 . gross profit , excluding the effect of foreign currency translation , increased $ 63 million or 11.1 % in fiscal 2014 compared to fiscal 2013 . this increase is primarily attributed to lower manufacturing costs resulting from higher volume and prior year 's restructuring activities along with improved pricing . we have made great efforts to sustain gross margin and continue to focus on a wide variety of sales initiatives , which include improving product mix to higher margin products and obtaining appropriate pricing for products relative to our costs . at the same time , we continue to focus on cost savings initiatives such as relocating production to low cost facilities and implementing more automation in our manufacturing plants . operating items replace_table_token_7_th nm = not meaningful operating expenses operating expenses increased $ 32.1 million or 10.3 % in fiscal 2014 from fiscal 2013 . operating expenses , excluding the effect of foreign currency translation , increased $ 33.1 million or 10.6 % in fiscal 2014 compared to fiscal 2013 . as a percentage of sales , operating expenses increased from 13.7 % in fiscal 2013 to 13.9 % in fiscal 2014 partially as a result of higher payroll related costs , including stock compensation expense . restructuring and other exit charges in fiscal 2014 , we recorded $ 27.4 million of restructuring charges , primarily for staff reductions and write-off of fixed assets and inventory in emea including relocating our motive power and a portion of our reserve power manufacturing from 29 bulgaria to our facilities in western europe . included in these charges are exit charges of $ 5.6 million related to certain operations in europe . in fiscal 2013 , we recorded $ 7.2 million of restructuring charges , primarily for staff reductions and asset write-offs in europe and asia . the fiscal 2013 and 2014 restructuring programs are expected to incur additional restructuring charges of approximately $ 8.2 million during fiscal 2015. legal proceedings charge in the fourth quarter of fiscal 2014 , we recorded a $ 58.2 million legal proceedings charge in connection with an adverse arbitration result involving disputes between our wholly-owned subsidiary , enersys delaware inc. ( “ edi ” ) , and altergy systems ( “ altergy ” ) . edi and altergy were parties to a supply and distribution agreement ( the “ sda ” ) pursuant to which edi was , among other things , granted the exclusive right to distribute and sell certain fuel cell products manufactured by altergy for various applications throughout the united states . commencing in 2011 , various disputes arose and , because of the mandatory arbitration provision in the sda , an arbitration action was filed by edi in november 2012 seeking arbitration of claims relating to the sda . in february 2013 , edi terminated the sda . following unsuccessful attempts to resolve their disputes by mediation in july 2013 , the parties moved forward with arbitration in august 2013 , where each party asserted various claims against the other . after discovery , a hearing and post-hearing submissions by each party , on may 13 , 2014 , the arbitration panel issued an award in favor of altergy . as a

cash flow and financing activities cash and cash equivalents at march 31 , 2014 , 2013 and 2012 , were $ 240.1 million , $ 249.3 million and $ 160.5 million , respectively . cash provided by operating activities for fiscal 2014 , 2013 and 2012 , was $ 193.6 million , $ 244.4 million and $ 204.2 million , respectively . during fiscal 2014 cash from operating activities was provided primarily from net earnings of $ 146.7 million , depreciation and amortization of $ 54.0 million , non-cash charges relating to write-off of goodwill and other assets of $ 10.2 million , restructuring charges of $ 11.5 million , a net source of $ 25.6 million from non-cash interest expense and stock compensation , $ 90.3 million from other accrued , including the legal proceedings charge of $ 58.2 million , were partially offset by cash used for the increase in primary working capital of $ 77.0 million and deferred taxes of $ 49.7 million , net of currency translation changes . during fiscal 2013 , cash from operating activities was provided primarily from net earnings of $ 165.0 million , depreciation and amortization of $ 50.5 million and a net source of $ 26.4 million from non-cash interest expense , provision for doubtful accounts , deferred taxes , net gains and settlements on derivatives , stock compensation , asset write-offs related to restructuring and losses on disposal of fixed assets . primary working capital improved by $ 9.9 million and was offset partially by a change in current and other assets , accrued expenses , and other liabilities of $ 7.4 million . 36 during fiscal 2012 , cash from operating activities was provided primarily from net earnings of $ 144.0


 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 flow and financing activities cash and cash equivalents at march 31 , 2014 , 2013 and 2012 , were $ 240.1 million , $ 249.3 million and $ 160.5 million , respectively . cash provided by operating activities for fiscal 2014 , 2013 and 2012 , was $ 193.6 million , $ 244.4 million and $ 204.2 million , respectively . during fiscal 2014 cash from operating activities was provided primarily from net earnings of $ 146.7 million , depreciation and amortization of $ 54.0 million , non-cash charges relating to write-off of goodwill and other assets of $ 10.2 million , restructuring charges of $ 11.5 million , a net source of $ 25.6 million from non-cash interest expense and stock compensation , $ 90.3 million from other accrued , including the legal proceedings charge of $ 58.2 million , were partially offset by cash used for the increase in primary working capital of $ 77.0 million and deferred taxes of $ 49.7 million , net of currency translation changes . during fiscal 2013 , cash from operating activities was provided primarily from net earnings of $ 165.0 million , depreciation and amortization of $ 50.5 million and a net source of $ 26.4 million from non-cash interest expense , provision for doubtful accounts , deferred taxes , net gains and settlements on derivatives , stock compensation , asset write-offs related to restructuring and losses on disposal of fixed assets . primary working capital improved by $ 9.9 million and was offset partially by a change in current and other assets , accrued expenses , and other liabilities of $ 7.4 million . 36 during fiscal 2012 , cash from operating activities was provided primarily from net earnings of $ 144.0
```    
 Suspicious Activity Report : we evaluate business segment cash flow and financial position performance based primarily upon capital expenditures and primary working capital levels ( see definition of primary working capital in “ liquidity and capital resources ” below ) . although we monitor the three elements of primary working capital ( receivables , inventory and payables ) , our primary focus is on the total amount due to the significant impact it has on our cash flow . 22 our management structure , financial reporting systems , and associated internal controls and procedures , are all consistent with our three geographic business segments . we report on a march 31 fiscal year-end . our financial results are largely driven by the following factors : global economic conditions and general cyclical patterns of the industries in which our customers operate ; changes in our selling prices and , in periods when our product costs increase , our ability to raise our selling prices to pass such cost increases through to our customers ; the extent to which we are able to efficiently utilize our global manufacturing facilities and optimize our capacity ; the extent to which we can control our fixed and variable costs , including those for our raw materials , manufacturing , distribution and operating activities ; changes in our level of debt and changes in the variable interest rates under our credit facilities ; and the size and number of acquisitions and our ability to achieve their intended benefits . we have two primary product lines : reserve power products and motive power products . net sales classifications by product line are as follows : reserve power products are used for backup power for the continuous operation of critical applications in telecommunications systems , uninterruptible power systems , or “ ups ” applications for computer and computer-controlled systems , and other specialty power applications , including security systems , premium starting , lighting and ignition applications , in switchgear , electrical control systems used in electric utilities , large-scale energy storage , energy pipelines , in commercial aircraft , satellites , military aircraft , submarines , ships and tactical vehicles . reserve power products also include thermally managed cabinets and enclosures for electronic equipment and batteries . motive power products are used to provide power for electric industrial forklifts used in manufacturing , warehousing and other material handling applications as well as mining equipment , diesel locomotive starting and other rail equipment . during fiscal 2014 , we completed the acquisition of purcell systems , inc. , a designer , manufacturer and marketer of thermally managed electronic equipment and battery cabinet enclosures , headquartered in spokane , washington . we also completed the acquisition of quallion llc , a manufacturer of lithium ion cells and batteries for high integrity applications including implantable medical devices , defense , aviation and space , headquartered in sylmar , california . additionally , we completed the acquisition of uts holdings sdn . bhd . and its subsidiaries , a distributor of motive and reserve power battery products and services , headquartered in kuala lumpur , malaysia . current market conditions economic climate recent indicators continue to suggest a mixed trend in economic activity among the different geographical regions . the americas economic activity continues to strengthen . our overall asia region 's economic growth is slowing but has been positively impacted by increased capital spending in telecommunications . the emea economy appears to have stabilized and should experience flat to moderate growth . volatility of commodities and foreign currencies our most significant commodity and foreign currency exposures are related to lead and the euro . historically , volatility of commodity costs and foreign currency exchange rates have caused large swings in our production costs . as the global economic climate changes , we anticipate that our commodity costs may continue to fluctuate as they have in the past several years . overall , on a consolidated basis , we have experienced stable trends more recently in our revenue and order rates and commodity cost changes have not been substantial . customer pricing our selling prices fluctuated during the last several years to offset the volatile cost of commodities . approximately 35 % of our revenue is currently subject to agreements that adjust pricing to a market-based index for lead . during fiscal 2014 , our selling prices increased slightly , compared to the comparable prior year periods . liquidity and capital resources we believe that our financial position is strong and we have substantial liquidity with $ 240 million of available cash and cash equivalents and undrawn committed and uncommitted credit lines of approximately $ 360 million at march 31 , 2014 to cover 23 short-term liquidity requirements and anticipated growth in the foreseeable future . our $ 350 million 2011 senior secured revolving credit facility ( “ 2011 credit facility ” ) , which we entered into in march 2011 , is committed through september 2018 as long as we continue to comply with its covenants and conditions . the facility includes an early termination provision under which the company is required to meet a liquidity test in february 2015 related to its capacity to meet certain potential funding obligations of the $ 172.5 million convertible notes in june 2015 at a conversion price of $ 40.26. it is our current intent to settle the principal amount of any such conversion in cash , and any additional optional conversions in cash , shares of enersys common stock or a combination of cash and shares . current market conditions related to our liquidity and capital resources are favorable . story_separator_special_tag 27 results of operations—fiscal 2014 compared to fiscal 2013 the following table presents summary consolidated statement of income data for fiscal year ended march 31 , 2014 , compared to fiscal year ended march 31 , 2013 : replace_table_token_3_th nm = not meaningful overview our sales in fiscal 2014 were $ 2.5 billion , an 8.6 % increase from prior year 's sales primarily due to improvement in organic volume and acquisitions of approximately 5 % and 3 % , respectively . gross margin percentage in fiscal 2014 increased by 40 basis points to 25.4 % compared to fiscal 2013 , mainly due to organic volume of 5 % and improved pricing offsetting increased commodity costs . our fourth quarter gross margin was the highest compared to other quarters in the fiscal year . a discussion of specific fiscal 2014 versus fiscal 2013 operating results follows , including an analysis and discussion of the results of our reportable segments . net sales net sales by reportable segment were as follows : replace_table_token_4_th the americas segment 's revenue increased by $ 140.7 million or 12.5 % in fiscal 2014 , as compared to fiscal 2013 , primarily due to an increase in organic volume , acquisitions and pricing of approximately 7 % , 5 % and 1 % , respectively , partially offset by a negative currency translation impact of approximately 1 % . the emea segment 's revenue increased by $ 39.9 million or 4.3 % in fiscal 2014 , as compared to fiscal 2013 primarily due to an increase of 1 % each in organic volume and pricing and a 2 % increase due to currency translation impact . 28 the asia segment 's revenue increased by $ 16.2 million or 7.2 % in fiscal 2014 as compared to fiscal 2013 . higher organic volume and acquisitions contributed approximately 10 % and 2 % , respectively , partially offset by a decrease in pricing and currency translation impact of approximately 2 % and 3 % , respectively . net sales by product line were as follows : replace_table_token_5_th sales in our reserve power product line increased in fiscal 2014 by $ 115.4 million or 10.3 % compared to the prior year primarily due to acquisitions , higher organic volume and pricing which contributed approximately 6 % , 4 % and 1 % , respectively , offset by negative currency translation impact of 1 % . sales in our motive power product line increased in fiscal 2014 by $ 81.4 million or 7.0 % compared to the prior year primarily due to higher organic volume of approximately 6 % . gross profit replace_table_token_6_th gross profit increased $ 60.2 million or 10.6 % in fiscal 2014 compared to fiscal 2013 . gross profit , excluding the effect of foreign currency translation , increased $ 63 million or 11.1 % in fiscal 2014 compared to fiscal 2013 . this increase is primarily attributed to lower manufacturing costs resulting from higher volume and prior year 's restructuring activities along with improved pricing . we have made great efforts to sustain gross margin and continue to focus on a wide variety of sales initiatives , which include improving product mix to higher margin products and obtaining appropriate pricing for products relative to our costs . at the same time , we continue to focus on cost savings initiatives such as relocating production to low cost facilities and implementing more automation in our manufacturing plants . operating items replace_table_token_7_th nm = not meaningful operating expenses operating expenses increased $ 32.1 million or 10.3 % in fiscal 2014 from fiscal 2013 . operating expenses , excluding the effect of foreign currency translation , increased $ 33.1 million or 10.6 % in fiscal 2014 compared to fiscal 2013 . as a percentage of sales , operating expenses increased from 13.7 % in fiscal 2013 to 13.9 % in fiscal 2014 partially as a result of higher payroll related costs , including stock compensation expense . restructuring and other exit charges in fiscal 2014 , we recorded $ 27.4 million of restructuring charges , primarily for staff reductions and write-off of fixed assets and inventory in emea including relocating our motive power and a portion of our reserve power manufacturing from 29 bulgaria to our facilities in western europe . included in these charges are exit charges of $ 5.6 million related to certain operations in europe . in fiscal 2013 , we recorded $ 7.2 million of restructuring charges , primarily for staff reductions and asset write-offs in europe and asia . the fiscal 2013 and 2014 restructuring programs are expected to incur additional restructuring charges of approximately $ 8.2 million during fiscal 2015. legal proceedings charge in the fourth quarter of fiscal 2014 , we recorded a $ 58.2 million legal proceedings charge in connection with an adverse arbitration result involving disputes between our wholly-owned subsidiary , enersys delaware inc. ( “ edi ” ) , and altergy systems ( “ altergy ” ) . edi and altergy were parties to a supply and distribution agreement ( the “ sda ” ) pursuant to which edi was , among other things , granted the exclusive right to distribute and sell certain fuel cell products manufactured by altergy for various applications throughout the united states . commencing in 2011 , various disputes arose and , because of the mandatory arbitration provision in the sda , an arbitration action was filed by edi in november 2012 seeking arbitration of claims relating to the sda . in february 2013 , edi terminated the sda . following unsuccessful attempts to resolve their disputes by mediation in july 2013 , the parties moved forward with arbitration in august 2013 , where each party asserted various claims against the other . after discovery , a hearing and post-hearing submissions by each party , on may 13 , 2014 , the arbitration panel issued an award in favor of altergy . as a

