provided that no significant deterioration in general economic conditions occurs , the company expects total revenues from existing businesses to increase on a year-over-year basis during fiscal 2016 due to an increase in overall demand for the services we provide . despite this expectation of growth within certain segments , we remain focused on controlled growth within certain markets which continue to experience highly competitive margins and increasing costs . to continue to grow our business , including through acquisitions , and to fund working capital , we may require a significant amount of cash . our ability to generate cash depends on many factors that are beyond our control , including demand for our services , the availability of projects at margins acceptable to us , the ultimate collectability of our receivables , our ability to borrow on our 2012 credit facility , and our ability to raise funds in the capital markets , among many other factors . we anticipate that the combination of cash on hand , cash flows from operations and available capacity under our 2012 credit facility will provide sufficient cash to enable us to meet our working capital needs , debt service requirements and capital expenditures for property and equipment through the next twelve months . we expect that our fixed asset requirements will range from $ 2.0 to $ 3.0 million for the fiscal year ending on september 30 , 2016 , and we may acquire these assets either through capital expenditures or through lease agreements . results of operations we report our operating results across our four operating segments : communications , residential , commercial & industrial and infrastructure solutions . expenses associated with our corporate office are classified as a fifth segment . the following table presents selected historical results of operations of ies . the infrastructure solutions segment was added in connection with the acquisition of miscor group , ltd. in september 2013. replace_table_token_8_th consolidated revenues for the year ended september 30 , 2015 were $ 61.5 million greater than for the year ended september 30 , 2014 , an increase of 12.0 % . revenues increased as both the communications and residential segments recognized double digit revenue growth driven by an increase in demand for their service offerings 29 combined with continued improvement of conditions in the markets in which they operate . the commercial and industrial segment also contributed to the overall year over year growth while the infrastructure solutions segment reported a minor decline in revenue , primarily due to a decrease in demand for power assemblies by certain of our large rail customers . our overall gross profit percentage increased to 17.4 % during the year ended september 30 , 2015 as compared to 16.2 % during the year ended september 30 , 2014. gross profit as a percentage of revenue increased at all of our operating segments . this was primarily accomplished through improved project execution combined with a favorable mix of projects in progress and other services in demand . selling , general and administrative expenses include costs not directly associated with performing work for our customers . these costs consist primarily of compensation and benefits related to corporate , segment and branch management ( including incentive-based compensation ) , occupancy and utilities , training , professional services , information technology costs , consulting fees , travel and certain types of depreciation and amortization . we allocate certain corporate selling , general and administrative costs across our segments as we believe this more accurately reflects the costs associated with operating each segment . during the year ended september 30 , 2015 , our selling , general and administrative expenses were $ 81.4 million , an increase of $ 5.8 million , or 7.7 % , as compared to the year ended september 30 , 2014. the increase is primarily attributable to higher personnel costs in connection with the growth and increased profitability in our communication and residential segments . these increases were partially offset by a $ 1.0 million reduction in acquisition related costs and professional fees for the year ended september 30 , 2015 compared to the year ended september 30 , 2014. communications 2015 compared to 2014 replace_table_token_9_th revenue . revenues increased by $ 25.8 million during the year ended september 30 , 2015 , a 22.2 % increase compared to the year ended september 30 , 2014 . the increase is the result of both the expansion of our customer base and additional work with existing customers . the expansion of our service offerings within areas such as voice over internet protocol ( voip ) resulted in $ 10.8 million of incremental revenue for the year ended september 30 , 2015. the majority of the other service offerings such as audio-visual and security , cabling , and data center work increased due to the overall volume of projects completed or in progress during the current year . increases in these areas more than offset a decrease in high-tech manufacturing revenue , which fell by $ 6.0 million for the year ended september 30 , 2015 compared to the year ended september 30 , 2014. gross profit . gross profit during the year ended september 30 , 2015 increased $ 4.7 million , or 22.1 % , as compared to the year ended september 30 , 2014. this increase was primarily driven by the overall increase in revenues noted above . story_separator_special_tag this gross profit included an impact of $ 0.5 million of additional costs associated with the sale of inventory that was written up to fair value in purchase accounting upon the acquisition of the business in 2013. the business climate for engine components services has been more challenging during the second half of the year ended september 30 , 2014 , as we have experienced a decrease in demand for our engine repair services from certain large customers . however , demand has begun to increase subsequent to september 30 , 2014. the engine components service line reported gross profit of $ 2.8 million at a margin of 21.3 % for the year ended september 30 , 2014. the infrastructure solutions segment reported $ 9.3 million of general and administrative expense for the year ended september 30 , 2014. interest and other expense , net replace_table_token_17_th interest expense during the year ended september 30 , 2015 , we incurred interest expense of $ 1.1 million primarily comprised of interest expense from our term loan facility with wells fargo , an average letter of credit balance of $ 6.9 million under the 2012 credit facility and an average unused line of credit balance of $ 45.5 million . this compares to interest expense of $ 1.6 million for the year ended september 30 , 2014 , on a debt balance primarily comprised of our term loan facility with wells fargo , an average letter of credit balance of $ 6.8 million under the 2012 credit facility and an average unused line of credit balance of $ 23.8 million . 35 for the year ended september 30 , 2013 , we incurred interest expense of $ 1.8 million on a debt balance primarily comprised of the tontine term loan ( as defined herein ) , financing agreements related to our commercial insurance policy premiums , an average letter of credit balance of $ 7.4 million under our 2006 revolving credit facility with bank of america , n.a . , and an average unused line of credit balance of $ 22.6 million . provision for income taxes our provision for income taxes was $ 0.7 million for the years ended september 30 , 2015 and 2014. tax expense increased by $ 0.1 million related to the federal income tax provision , $ 0.5 million related to the state income tax provision , and $ 0.1 million related to uncertain tax benefits . however , these increases were offset by a $ 0.7 million benefit from a reduction in our valuation allowance as a result of deferred tax liabilities added in connection with the acquisition of southern rewinding . our provision for income taxes increased from $ 0.3 million for the year ended september 30 , 2013 to $ 0.7 million for the year ended september 30 , 2014. the increase includes a $ 0.3 million increase related to the federal income tax provision and a $ 0.1 million increase related to the state income tax provision . we provided a valuation allowance for the federal income tax benefit resulting from the loss from operations for the year ended september 30 , 2013. as a result , we did not recognize any net benefit for federal income taxes for the year ended september 30 , 2013. working capital during the year ended september 30 , 2015 , working capital increased by $ 8.9 million from september 30 , 2014 , reflecting a $ 21.1 million increase in current assets and an $ 12.2 million increase in current liabilities during the period . during the year ended september 30 , 2015 , our current assets increased by $ 21.1 million , or 12.6 % , to $ 189.0 million , as compared to $ 168.0 million as of september 30 , 2014. the increase in current assets is driven by current trade accounts receivables , net , which increased by $ 15.5 million at september 30 , 2015 , as compared to september 30 , 2014. the increase in receivables was most notable in our communications segment , which reported significantly higher revenues year over year . days sales outstanding ( dsos ) increased to 56 as of september 30 , 2015 from 54 as of september 30 , 2014. while the rate of collections may vary , our secured position , resulting from our ability to secure liens against our customers ' overdue receivables , reasonably assures that collection will occur eventually to the extent that our security retains value . costs and estimated earnings in excess of billings on uncompleted contracts increased by $ 3.5 million at september 30 , 2015 as compared to september 30 , 2014 , primarily as a result of increased activity at our communications segment . during the year ended september 30 , 2015 , our total current liabilities increased by $ 12.2 million to $ 108.1 million , compared to $ 95.9 million as of september 30 , 2014. the increase was driven primarily by an increase in accounts payable and accrued expenses , which increased by $ 8.9 million at september 30 , 2015 as compared with september 30 , 2014. the increase is driven by increased activity at our communications segment . surety many customers , particularly in connection with new construction , require us to post performance and payment bonds issued by a surety . these bonds provide a guarantee to the customer that we will perform under the terms of our contract and that we will pay our subcontractors and vendors . if we fail to perform under the terms of our contract or to pay subcontractors and vendors , the customer may demand that the surety make payments or provide services under the bond . we must reimburse the sureties for any expenses or outlays they incur on our behalf . to date , we have not been required to make any reimbursements to our sureties for bond-related costs . as is

liquidity £ $ 30,000 at any time during the period ; and excess availability $ 7,500 ; and fixed charge coverage ratio ³ 1.0:1.0 2.50 percentage points iii liquidity > $ 30,000 at all times during the period ; and excess availability > $ 7,500 ; and fixed charge coverage ratio ³ 1.0:1.0 2.00 percentage points in addition , we are charged monthly in arrears for ( 1 ) an unused commitment fee of 0.50 % per annum , ( 2 ) a collateral monitoring fee ranging from $ 1 thousand to $ 2 thousand , based on the then-applicable interest rate margin , ( 3 ) a letter of credit fee based on the then-applicable interest rate margin and ( 4 ) certain other fees and charges as specified in the amended credit agreement . at september 30 , 2015 , we had $ 22.8 million under the 2012 credit facility that was available to us without triggering or violating our financial covenant , $ 6.9 million in outstanding letters of credit with wells fargo and outstanding borrowings of $ 10.2 million the tontine term loan on december 12 , 2007 , we entered into the tontine term loan , a $ 25 million senior subordinated loan agreement , with tontine , which the company terminated and prepaid in full through a final payment of $ 10 million in february , 2013 . 38 rights offering on august 7 , 2014 , we completed a $ 20 million rights offering ( the rights offering ) . in the rights offering , we distributed , at no charge , to the holders of shares of our common stock one non-transferable subscription right for each share of common stock owned as of the record date . each right entitled the holder thereof to purchase from the company 0.214578135 shares of common stock at a subscription price of $ 5.20 per share ( the basic subscription rights ) , which represented a discount to the market price of our common stock at the closing of the offering .


 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 £ $ 30,000 at any time during the period ; and excess availability $ 7,500 ; and fixed charge coverage ratio ³ 1.0:1.0 2.50 percentage points iii liquidity > $ 30,000 at all times during the period ; and excess availability > $ 7,500 ; and fixed charge coverage ratio ³ 1.0:1.0 2.00 percentage points in addition , we are charged monthly in arrears for ( 1 ) an unused commitment fee of 0.50 % per annum , ( 2 ) a collateral monitoring fee ranging from $ 1 thousand to $ 2 thousand , based on the then-applicable interest rate margin , ( 3 ) a letter of credit fee based on the then-applicable interest rate margin and ( 4 ) certain other fees and charges as specified in the amended credit agreement . at september 30 , 2015 , we had $ 22.8 million under the 2012 credit facility that was available to us without triggering or violating our financial covenant , $ 6.9 million in outstanding letters of credit with wells fargo and outstanding borrowings of $ 10.2 million the tontine term loan on december 12 , 2007 , we entered into the tontine term loan , a $ 25 million senior subordinated loan agreement , with tontine , which the company terminated and prepaid in full through a final payment of $ 10 million in february , 2013 . 38 rights offering on august 7 , 2014 , we completed a $ 20 million rights offering ( the rights offering ) . in the rights offering , we distributed , at no charge , to the holders of shares of our common stock one non-transferable subscription right for each share of common stock owned as of the record date . each right entitled the holder thereof to purchase from the company 0.214578135 shares of common stock at a subscription price of $ 5.20 per share ( the basic subscription rights ) , which represented a discount to the market price of our common stock at the closing of the offering .
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 Suspicious Activity Report : provided that no significant deterioration in general economic conditions occurs , the company expects total revenues from existing businesses to increase on a year-over-year basis during fiscal 2016 due to an increase in overall demand for the services we provide . despite this expectation of growth within certain segments , we remain focused on controlled growth within certain markets which continue to experience highly competitive margins and increasing costs . to continue to grow our business , including through acquisitions , and to fund working capital , we may require a significant amount of cash . our ability to generate cash depends on many factors that are beyond our control , including demand for our services , the availability of projects at margins acceptable to us , the ultimate collectability of our receivables , our ability to borrow on our 2012 credit facility , and our ability to raise funds in the capital markets , among many other factors . we anticipate that the combination of cash on hand , cash flows from operations and available capacity under our 2012 credit facility will provide sufficient cash to enable us to meet our working capital needs , debt service requirements and capital expenditures for property and equipment through the next twelve months . we expect that our fixed asset requirements will range from $ 2.0 to $ 3.0 million for the fiscal year ending on september 30 , 2016 , and we may acquire these assets either through capital expenditures or through lease agreements . results of operations we report our operating results across our four operating segments : communications , residential , commercial & industrial and infrastructure solutions . expenses associated with our corporate office are classified as a fifth segment . the following table presents selected historical results of operations of ies . the infrastructure solutions segment was added in connection with the acquisition of miscor group , ltd. in september 2013. replace_table_token_8_th consolidated revenues for the year ended september 30 , 2015 were $ 61.5 million greater than for the year ended september 30 , 2014 , an increase of 12.0 % . revenues increased as both the communications and residential segments recognized double digit revenue growth driven by an increase in demand for their service offerings 29 combined with continued improvement of conditions in the markets in which they operate . the commercial and industrial segment also contributed to the overall year over year growth while the infrastructure solutions segment reported a minor decline in revenue , primarily due to a decrease in demand for power assemblies by certain of our large rail customers . our overall gross profit percentage increased to 17.4 % during the year ended september 30 , 2015 as compared to 16.2 % during the year ended september 30 , 2014. gross profit as a percentage of revenue increased at all of our operating segments . this was primarily accomplished through improved project execution combined with a favorable mix of projects in progress and other services in demand . selling , general and administrative expenses include costs not directly associated with performing work for our customers . these costs consist primarily of compensation and benefits related to corporate , segment and branch management ( including incentive-based compensation ) , occupancy and utilities , training , professional services , information technology costs , consulting fees , travel and certain types of depreciation and amortization . we allocate certain corporate selling , general and administrative costs across our segments as we believe this more accurately reflects the costs associated with operating each segment . during the year ended september 30 , 2015 , our selling , general and administrative expenses were $ 81.4 million , an increase of $ 5.8 million , or 7.7 % , as compared to the year ended september 30 , 2014. the increase is primarily attributable to higher personnel costs in connection with the growth and increased profitability in our communication and residential segments . these increases were partially offset by a $ 1.0 million reduction in acquisition related costs and professional fees for the year ended september 30 , 2015 compared to the year ended september 30 , 2014. communications 2015 compared to 2014 replace_table_token_9_th revenue . revenues increased by $ 25.8 million during the year ended september 30 , 2015 , a 22.2 % increase compared to the year ended september 30 , 2014 . the increase is the result of both the expansion of our customer base and additional work with existing customers . the expansion of our service offerings within areas such as voice over internet protocol ( voip ) resulted in $ 10.8 million of incremental revenue for the year ended september 30 , 2015. the majority of the other service offerings such as audio-visual and security , cabling , and data center work increased due to the overall volume of projects completed or in progress during the current year . increases in these areas more than offset a decrease in high-tech manufacturing revenue , which fell by $ 6.0 million for the year ended september 30 , 2015 compared to the year ended september 30 , 2014. gross profit . gross profit during the year ended september 30 , 2015 increased $ 4.7 million , or 22.1 % , as compared to the year ended september 30 , 2014. this increase was primarily driven by the overall increase in revenues noted above . story_separator_special_tag this gross profit included an impact of $ 0.5 million of additional costs associated with the sale of inventory that was written up to fair value in purchase accounting upon the acquisition of the business in 2013. the business climate for engine components services has been more challenging during the second half of the year ended september 30 , 2014 , as we have experienced a decrease in demand for our engine repair services from certain large customers . however , demand has begun to increase subsequent to september 30 , 2014. the engine components service line reported gross profit of $ 2.8 million at a margin of 21.3 % for the year ended september 30 , 2014. the infrastructure solutions segment reported $ 9.3 million of general and administrative expense for the year ended september 30 , 2014. interest and other expense , net replace_table_token_17_th interest expense during the year ended september 30 , 2015 , we incurred interest expense of $ 1.1 million primarily comprised of interest expense from our term loan facility with wells fargo , an average letter of credit balance of $ 6.9 million under the 2012 credit facility and an average unused line of credit balance of $ 45.5 million . this compares to interest expense of $ 1.6 million for the year ended september 30 , 2014 , on a debt balance primarily comprised of our term loan facility with wells fargo , an average letter of credit balance of $ 6.8 million under the 2012 credit facility and an average unused line of credit balance of $ 23.8 million . 35 for the year ended september 30 , 2013 , we incurred interest expense of $ 1.8 million on a debt balance primarily comprised of the tontine term loan ( as defined herein ) , financing agreements related to our commercial insurance policy premiums , an average letter of credit balance of $ 7.4 million under our 2006 revolving credit facility with bank of america , n.a . , and an average unused line of credit balance of $ 22.6 million . provision for income taxes our provision for income taxes was $ 0.7 million for the years ended september 30 , 2015 and 2014. tax expense increased by $ 0.1 million related to the federal income tax provision , $ 0.5 million related to the state income tax provision , and $ 0.1 million related to uncertain tax benefits . however , these increases were offset by a $ 0.7 million benefit from a reduction in our valuation allowance as a result of deferred tax liabilities added in connection with the acquisition of southern rewinding . our provision for income taxes increased from $ 0.3 million for the year ended september 30 , 2013 to $ 0.7 million for the year ended september 30 , 2014. the increase includes a $ 0.3 million increase related to the federal income tax provision and a $ 0.1 million increase related to the state income tax provision . we provided a valuation allowance for the federal income tax benefit resulting from the loss from operations for the year ended september 30 , 2013. as a result , we did not recognize any net benefit for federal income taxes for the year ended september 30 , 2013. working capital during the year ended september 30 , 2015 , working capital increased by $ 8.9 million from september 30 , 2014 , reflecting a $ 21.1 million increase in current assets and an $ 12.2 million increase in current liabilities during the period . during the year ended september 30 , 2015 , our current assets increased by $ 21.1 million , or 12.6 % , to $ 189.0 million , as compared to $ 168.0 million as of september 30 , 2014. the increase in current assets is driven by current trade accounts receivables , net , which increased by $ 15.5 million at september 30 , 2015 , as compared to september 30 , 2014. the increase in receivables was most notable in our communications segment , which reported significantly higher revenues year over year . days sales outstanding ( dsos ) increased to 56 as of september 30 , 2015 from 54 as of september 30 , 2014. while the rate of collections may vary , our secured position , resulting from our ability to secure liens against our customers ' overdue receivables , reasonably assures that collection will occur eventually to the extent that our security retains value . costs and estimated earnings in excess of billings on uncompleted contracts increased by $ 3.5 million at september 30 , 2015 as compared to september 30 , 2014 , primarily as a result of increased activity at our communications segment . during the year ended september 30 , 2015 , our total current liabilities increased by $ 12.2 million to $ 108.1 million , compared to $ 95.9 million as of september 30 , 2014. the increase was driven primarily by an increase in accounts payable and accrued expenses , which increased by $ 8.9 million at september 30 , 2015 as compared with september 30 , 2014. the increase is driven by increased activity at our communications segment . surety many customers , particularly in connection with new construction , require us to post performance and payment bonds issued by a surety . these bonds provide a guarantee to the customer that we will perform under the terms of our contract and that we will pay our subcontractors and vendors . if we fail to perform under the terms of our contract or to pay subcontractors and vendors , the customer may demand that the surety make payments or provide services under the bond . we must reimburse the sureties for any expenses or outlays they incur on our behalf . to date , we have not been required to make any reimbursements to our sureties for bond-related costs . as is

