repayment of our existing and any future debt ; and the impact of legislative or regulatory determinations or changes by federal , state and local , and foreign authorities , including taxing authorities . in addition , other risks and uncertainties not presently known to us or that we consider immaterial could affect the accuracy of any such forward-looking statements . the list of factors above is illustrative , but by no means exhaustive . all 24 forward-looking statements should be evaluated with the understanding of their inherent uncertainty . additional risks and uncertainties include those described in the sections entitled “ risk factors ” and “ management 's discussion and analysis of financial condition and results of operations ” in this report , as updated from time to time in the company 's public filings . non-gaap financial measures while the company reports financial results in accordance with accounting principles generally accepted in the u.s. ( “ gaap ” ) , this discussion includes non-gaap measures . these non-gaap measures , such as adjusted net earnings , adjusted net earnings per diluted share , operating results , organic net sales , gross margin , sg & a as a percent of net sales ( exclusive of spin costs , restructuring related charges and integration expenses ) , advertising and promotional expense as a percent of net sales and other comparison changes , the costs associated with restructuring and other initiatives , costs associated with the spin-off transaction , cost of early debt retirement , certain charges related to the venezuela deconsolidation , changes to our international go to market strategy , costs associated with acquisition integration , adjustments to prior year tax accruals and certain other items as outlined in this announcement , are not in accordance with , nor are they a substitute for gaap measures . additionally , we are unable to provide a reconciliation of forward-looking non-gaap measures due to uncertainty regarding future restructuring related charges , spin-off related charges , the impact of fluctuations in foreign currency movements and the cost of raw materials . the company believes these non-gaap measures provide a meaningful comparison to the corresponding historical or future period and assist investors in performing analysis consistent with financial models developed by research analysts . investors should consider non-gaap measures in addition to , not as a substitute for , or superior to , the comparable gaap measures . the separation on july 1 , 2015 , edgewell personal care company completed the previously announced separation of its business ( the spin-off or spin ) into two separate independent public companies , energizer holdings , inc. ( energizer or the company ) and edgewell personal care company ( edgewell ) . to effect the separation , edgewell undertook a series of transactions to separate net assets and legal entities . as a result of these transactions , energizer now holds the household products ' product group and edgewell holds the personal care product group . as a result of the spin-off , energizer now operates as an independent , publicly traded company on the new york stock exchange trading under the symbol `` enr . `` in conjunction with the spin-off , on july 1 , 2015 , edgewell distributed 62,193,281 shares of energizer holdings , inc. common stock to edgewell shareholders . under the terms of the spin-off of the household products business , edgewell common stockholders of record as of the close of business on june 16 , 2015 , the record date for the distribution , received one share in energizer holdings , inc. , for each share of edgewell common stock they held . edgewell completed the distribution of energizer common stock to its shareholders on july 1 , 2015 , the distribution date . edgewell structured the distribution to be tax-free to its u.s. shareholders for u.s. federal income tax purposes . energizer 's first three fiscal quarters of 2015 as well as all of 2014 and 2013 are based on carve out financial data . net sales , gross profit , advertising & promotion ( a & p ) and research & development ( r & d ) spending are directly attributable to our business . however , certain selling , general , and administrative expense ( sg & a ) , interest expense and spin-off and restructuring related charges are allocated from edgewell and not necessarily representative of energizer 's stand-alone results or expected future results of energizer as an independent company . energizer 's fourth fiscal quarter 2015 was our first quarter with stand-alone financial data . overview general energizer , through its worldwide operating subsidiaries , is one of the world 's largest manufacturers and marketers of primary batteries and lighting products . energizer manufactures , markets and or licenses one of the most extensive product portfolios of household batteries , specialty batteries and portable lights . energizer is the beneficiary of over 100 years of expertise in the battery and portable lighting products industries . its brand names , energizer and eveready , have worldwide recognition for innovation , quality and dependability , and are marketed and sold around the world . 25 energizer has a long history of innovation within our categories . since our commercialization of the first dry-cell battery in 1893 and the first flashlight in 1899 , we have been committed to developing and marketing new products to meet evolving consumer needs and consistently advancing battery technology as the universe of devices powered by batteries has evolved . over the past 100+ years we have developed or brought to market : the first flashlight ; the first mercury-free alkaline battery ; the first mercury-free hearing aid battery ; energizer ultimate lithium , the world 's longest-lasting aa and aaa battery for high-tech devices ; and energizer ecoadvanced , the world 's first high performance aa battery made with 4 % recycled batteries . story_separator_special_tag partially offsetting this expense were pre-tax losses in high tax rate jurisdictions driven by spin costs of $ 137.2 , interest payments as a result of the early debt retirement of $ 26.7 and restructuring charges of $ 13.0. excluding the tax impact of these specific or unusual items , the non-gaap effective tax rate for fiscal year 2015 was 27.0 % , consistent with fiscal year 2014. for fiscal 2014 , the effective tax rate was 26.9 % , which was favorably impacted by costs related to the separation and the 2013 restructuring project . both of these charges were primarily incurred in the u.s. , which resulted in a higher tax benefit as compared to our overall global effective tax rate . excluding the impact of these items , the non-gaap effective tax rate for fiscal year 2014 was 27.5 % . this rate was more favorable versus the prior year due to the mix of countries from which earnings were derived as foreign earnings increased in lower tax rate countries , most significantly singapore . for fiscal 2013 , the effective tax rate was 29.1 % , which was favorably impacted by costs associated with our 2013 restructuring project that have been primarily incurred in the u.s. , which has resulted in a higher tax benefit as compared to our overall global effective tax rate , and to a lesser extent , the favorable impact of items such as the retroactive reinstatement of the r & d credit . excluding the impact of these specific items , the non-gaap effective tax rate for fiscal year 2013 was 31.7 % . energizer 's effective tax rate is highly sensitive to the mix of countries from which earnings or losses are derived . declines in earnings in lower tax rate countries , earnings increases in higher tax rate countries , repatriation of foreign earnings or foreign operating losses in the future could increase future tax rates . venezuela deconsolidation charge venezuelan exchange control regulations have resulted in an other-than-temporary lack of exchangeability between the venezuelan bolivar and u.s. dollar , and have restricted our venezuelan operations ' ability to pay dividends and settle intercompany obligations . the severe currency controls imposed by the venezuelan government have significantly limited energizer 's ability to realize the benefits from earnings of energizer 's venezuelan operations and access the resulting liquidity provided by those earnings . energizer expects that this condition will continue for the foreseeable future . this lack of exchangeability has resulted in a lack of control over our venezuelan subsidiaries for accounting purposes . we deconsolidated our venezuelan subsidiaries on march 31 , 2015 and began accounting for our investment in our venezuelan operations using the cost method of accounting . subsequent to march 31 , 2015 , our financial results will not include the operating results of our venezuelan operations . instead , we will record revenue for sales of inventory to our venezuelan operations in our consolidated financial statements to the extent cash is received . further , dividends from our venezuelan subsidiaries will be recorded as other income upon receipt of the cash . included within the results for the twelve months ended september 30 , 2015 , for venezuela are net sales of $ 8.5 and segment profit of $ 2.5. see further discussion in `` segment results `` below . as a result of deconsolidating its venezuelan subsidiaries at march 31 , 2015 , edgewell recorded a one-time charge of $ 144.5 in the second quarter of 2015 , of which $ 65.2 was allocated to energizer based on the venezuelan operations being distributed as part of energizer . this charge included : foreign currency translation losses previously recorded in accumulated other comprehensive income , of which $ 16.2 was allocated to energizer the write-off of edgewell 's venezuelan operations ' cash balance , of which $ 44.6 was allocated to energizer , ( at the 6.30 per u.s. dollar rate ) the write-off of edgewell 's venezuelan operations ' other net assets , of which $ 4.4 was allocated to energizer 31 spin costs prior to the spin on july 1 , 2015 , edgewell incurred costs to evaluate , plan and execute the spin transaction , and energizer was allocated a pro rata portion of those costs . edgewell 's total spin costs through the close of the separation were $ 358 on a pre-tax basis . through the close of the separation , energizer 's allocation of these spin costs were approximately $ 167.0 on a pre-tax basis ; including $ 104.2 recorded in sg & a , $ 36.0 of spin restructuring charges and $ 26.7 of cost of early debt retirement recorded in interest expense . the allocated amounts in sg & a included $ 82.9 and $ 21.3 recorded in fiscal 2015 and 2014 , respectively . the spin restructuring and cost of early debt retirement were recorded fully in fiscal 2015. since july 1 , 2015 , energizer has incurred additional costs associated with the spin . these costs have been recorded on an actual basis as incurred . total costs incurred since the legal separation occurred was $ 18.3 ; including $ 14.7 recorded in sg & a , $ 0.5 recorded in cost of products sold , and $ 3.1 of spin restructuring charges . in addition , energizer incurred tax related spin costs in foreign jurisdictions of $ 9.6 during fiscal 2015 which were capitalized into additional paid in capital . total fiscal year 2015 spin related costs were $ 163.9 including $ 97.6 recorded in sg & a , $ 0.5 recorded in cost of products sold , $ 39.1 of spin restructuring and $ 26.7 of the cost of early debt retirement recorded in interest expense . on a project-to-date basis , charges were $ 185.2 , inclusive of the cost of early debt retirement . energizer expects to incur $ 10 to

net cash used by investing activities was $ 38.8 , $ 22.8 , and $ 16.8 in fiscal years 2015 , 2014 and 2013 , respectively . the primary driver of the change in net cash used by investing activities versus the prior years was due to the timing of capital expenditures as there was less activity during the time of our 2013 restructuring program . capital expenditures were $ 40.4 , $ 28.4 , and $ 17.8 in fiscal years 2015 , 2014 and 2013 , respectively . the ramp up in capital expenditures in fiscal 2015 was primarily due to it spending associated with the separation . these capital expenditures were funded by cash flow from operations . see note 21 , segments , of the notes to consolidated financial statements for capital expenditures by segment . investing cash outflows of approximately $ 35 to $ 45 are anticipated in fiscal 2016 with a large percentage of the disbursements for capital expenditures relating to maintenance , product development and cost reduction investments . total capital expenditures are expected to be financed with funds generated from operations . financing activities net cash from financing activities was $ 309.2 in 2015 and net cash used by financing activities was $ 185.5 and $ 301.2 in fiscal years 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 used by investing activities was $ 38.8 , $ 22.8 , and $ 16.8 in fiscal years 2015 , 2014 and 2013 , respectively . the primary driver of the change in net cash used by investing activities versus the prior years was due to the timing of capital expenditures as there was less activity during the time of our 2013 restructuring program . capital expenditures were $ 40.4 , $ 28.4 , and $ 17.8 in fiscal years 2015 , 2014 and 2013 , respectively . the ramp up in capital expenditures in fiscal 2015 was primarily due to it spending associated with the separation . these capital expenditures were funded by cash flow from operations . see note 21 , segments , of the notes to consolidated financial statements for capital expenditures by segment . investing cash outflows of approximately $ 35 to $ 45 are anticipated in fiscal 2016 with a large percentage of the disbursements for capital expenditures relating to maintenance , product development and cost reduction investments . total capital expenditures are expected to be financed with funds generated from operations . financing activities net cash from financing activities was $ 309.2 in 2015 and net cash used by financing activities was $ 185.5 and $ 301.2 in fiscal years 2014 and 2013 , respectively .
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 Suspicious Activity Report : repayment of our existing and any future debt ; and the impact of legislative or regulatory determinations or changes by federal , state and local , and foreign authorities , including taxing authorities . in addition , other risks and uncertainties not presently known to us or that we consider immaterial could affect the accuracy of any such forward-looking statements . the list of factors above is illustrative , but by no means exhaustive . all 24 forward-looking statements should be evaluated with the understanding of their inherent uncertainty . additional risks and uncertainties include those described in the sections entitled “ risk factors ” and “ management 's discussion and analysis of financial condition and results of operations ” in this report , as updated from time to time in the company 's public filings . non-gaap financial measures while the company reports financial results in accordance with accounting principles generally accepted in the u.s. ( “ gaap ” ) , this discussion includes non-gaap measures . these non-gaap measures , such as adjusted net earnings , adjusted net earnings per diluted share , operating results , organic net sales , gross margin , sg & a as a percent of net sales ( exclusive of spin costs , restructuring related charges and integration expenses ) , advertising and promotional expense as a percent of net sales and other comparison changes , the costs associated with restructuring and other initiatives , costs associated with the spin-off transaction , cost of early debt retirement , certain charges related to the venezuela deconsolidation , changes to our international go to market strategy , costs associated with acquisition integration , adjustments to prior year tax accruals and certain other items as outlined in this announcement , are not in accordance with , nor are they a substitute for gaap measures . additionally , we are unable to provide a reconciliation of forward-looking non-gaap measures due to uncertainty regarding future restructuring related charges , spin-off related charges , the impact of fluctuations in foreign currency movements and the cost of raw materials . the company believes these non-gaap measures provide a meaningful comparison to the corresponding historical or future period and assist investors in performing analysis consistent with financial models developed by research analysts . investors should consider non-gaap measures in addition to , not as a substitute for , or superior to , the comparable gaap measures . the separation on july 1 , 2015 , edgewell personal care company completed the previously announced separation of its business ( the spin-off or spin ) into two separate independent public companies , energizer holdings , inc. ( energizer or the company ) and edgewell personal care company ( edgewell ) . to effect the separation , edgewell undertook a series of transactions to separate net assets and legal entities . as a result of these transactions , energizer now holds the household products ' product group and edgewell holds the personal care product group . as a result of the spin-off , energizer now operates as an independent , publicly traded company on the new york stock exchange trading under the symbol `` enr . `` in conjunction with the spin-off , on july 1 , 2015 , edgewell distributed 62,193,281 shares of energizer holdings , inc. common stock to edgewell shareholders . under the terms of the spin-off of the household products business , edgewell common stockholders of record as of the close of business on june 16 , 2015 , the record date for the distribution , received one share in energizer holdings , inc. , for each share of edgewell common stock they held . edgewell completed the distribution of energizer common stock to its shareholders on july 1 , 2015 , the distribution date . edgewell structured the distribution to be tax-free to its u.s. shareholders for u.s. federal income tax purposes . energizer 's first three fiscal quarters of 2015 as well as all of 2014 and 2013 are based on carve out financial data . net sales , gross profit , advertising & promotion ( a & p ) and research & development ( r & d ) spending are directly attributable to our business . however , certain selling , general , and administrative expense ( sg & a ) , interest expense and spin-off and restructuring related charges are allocated from edgewell and not necessarily representative of energizer 's stand-alone results or expected future results of energizer as an independent company . energizer 's fourth fiscal quarter 2015 was our first quarter with stand-alone financial data . overview general energizer , through its worldwide operating subsidiaries , is one of the world 's largest manufacturers and marketers of primary batteries and lighting products . energizer manufactures , markets and or licenses one of the most extensive product portfolios of household batteries , specialty batteries and portable lights . energizer is the beneficiary of over 100 years of expertise in the battery and portable lighting products industries . its brand names , energizer and eveready , have worldwide recognition for innovation , quality and dependability , and are marketed and sold around the world . 25 energizer has a long history of innovation within our categories . since our commercialization of the first dry-cell battery in 1893 and the first flashlight in 1899 , we have been committed to developing and marketing new products to meet evolving consumer needs and consistently advancing battery technology as the universe of devices powered by batteries has evolved . over the past 100+ years we have developed or brought to market : the first flashlight ; the first mercury-free alkaline battery ; the first mercury-free hearing aid battery ; energizer ultimate lithium , the world 's longest-lasting aa and aaa battery for high-tech devices ; and energizer ecoadvanced , the world 's first high performance aa battery made with 4 % recycled batteries . story_separator_special_tag partially offsetting this expense were pre-tax losses in high tax rate jurisdictions driven by spin costs of $ 137.2 , interest payments as a result of the early debt retirement of $ 26.7 and restructuring charges of $ 13.0. excluding the tax impact of these specific or unusual items , the non-gaap effective tax rate for fiscal year 2015 was 27.0 % , consistent with fiscal year 2014. for fiscal 2014 , the effective tax rate was 26.9 % , which was favorably impacted by costs related to the separation and the 2013 restructuring project . both of these charges were primarily incurred in the u.s. , which resulted in a higher tax benefit as compared to our overall global effective tax rate . excluding the impact of these items , the non-gaap effective tax rate for fiscal year 2014 was 27.5 % . this rate was more favorable versus the prior year due to the mix of countries from which earnings were derived as foreign earnings increased in lower tax rate countries , most significantly singapore . for fiscal 2013 , the effective tax rate was 29.1 % , which was favorably impacted by costs associated with our 2013 restructuring project that have been primarily incurred in the u.s. , which has resulted in a higher tax benefit as compared to our overall global effective tax rate , and to a lesser extent , the favorable impact of items such as the retroactive reinstatement of the r & d credit . excluding the impact of these specific items , the non-gaap effective tax rate for fiscal year 2013 was 31.7 % . energizer 's effective tax rate is highly sensitive to the mix of countries from which earnings or losses are derived . declines in earnings in lower tax rate countries , earnings increases in higher tax rate countries , repatriation of foreign earnings or foreign operating losses in the future could increase future tax rates . venezuela deconsolidation charge venezuelan exchange control regulations have resulted in an other-than-temporary lack of exchangeability between the venezuelan bolivar and u.s. dollar , and have restricted our venezuelan operations ' ability to pay dividends and settle intercompany obligations . the severe currency controls imposed by the venezuelan government have significantly limited energizer 's ability to realize the benefits from earnings of energizer 's venezuelan operations and access the resulting liquidity provided by those earnings . energizer expects that this condition will continue for the foreseeable future . this lack of exchangeability has resulted in a lack of control over our venezuelan subsidiaries for accounting purposes . we deconsolidated our venezuelan subsidiaries on march 31 , 2015 and began accounting for our investment in our venezuelan operations using the cost method of accounting . subsequent to march 31 , 2015 , our financial results will not include the operating results of our venezuelan operations . instead , we will record revenue for sales of inventory to our venezuelan operations in our consolidated financial statements to the extent cash is received . further , dividends from our venezuelan subsidiaries will be recorded as other income upon receipt of the cash . included within the results for the twelve months ended september 30 , 2015 , for venezuela are net sales of $ 8.5 and segment profit of $ 2.5. see further discussion in `` segment results `` below . as a result of deconsolidating its venezuelan subsidiaries at march 31 , 2015 , edgewell recorded a one-time charge of $ 144.5 in the second quarter of 2015 , of which $ 65.2 was allocated to energizer based on the venezuelan operations being distributed as part of energizer . this charge included : foreign currency translation losses previously recorded in accumulated other comprehensive income , of which $ 16.2 was allocated to energizer the write-off of edgewell 's venezuelan operations ' cash balance , of which $ 44.6 was allocated to energizer , ( at the 6.30 per u.s. dollar rate ) the write-off of edgewell 's venezuelan operations ' other net assets , of which $ 4.4 was allocated to energizer 31 spin costs prior to the spin on july 1 , 2015 , edgewell incurred costs to evaluate , plan and execute the spin transaction , and energizer was allocated a pro rata portion of those costs . edgewell 's total spin costs through the close of the separation were $ 358 on a pre-tax basis . through the close of the separation , energizer 's allocation of these spin costs were approximately $ 167.0 on a pre-tax basis ; including $ 104.2 recorded in sg & a , $ 36.0 of spin restructuring charges and $ 26.7 of cost of early debt retirement recorded in interest expense . the allocated amounts in sg & a included $ 82.9 and $ 21.3 recorded in fiscal 2015 and 2014 , respectively . the spin restructuring and cost of early debt retirement were recorded fully in fiscal 2015. since july 1 , 2015 , energizer has incurred additional costs associated with the spin . these costs have been recorded on an actual basis as incurred . total costs incurred since the legal separation occurred was $ 18.3 ; including $ 14.7 recorded in sg & a , $ 0.5 recorded in cost of products sold , and $ 3.1 of spin restructuring charges . in addition , energizer incurred tax related spin costs in foreign jurisdictions of $ 9.6 during fiscal 2015 which were capitalized into additional paid in capital . total fiscal year 2015 spin related costs were $ 163.9 including $ 97.6 recorded in sg & a , $ 0.5 recorded in cost of products sold , $ 39.1 of spin restructuring and $ 26.7 of the cost of early debt retirement recorded in interest expense . on a project-to-date basis , charges were $ 185.2 , inclusive of the cost of early debt retirement . energizer expects to incur $ 10 to

