replace_table_token_5_th 20 fifty-two week fiscal year ended december 28 , 2014 ( fiscal 2014 ) compared with fifty-two week fiscal year ended december 29 , 2013 ( fiscal 2013 ) revenues : replace_table_token_6_th light industrial revenues : light industrial revenues have in creased $ 10.3 million ( 14.4 % ) from $ 71.6 million in fiscal 2013 to $ 81.9 million in fiscal 2014 , mainly due to the additional volume acquired in the may 2013 acquisition of instaff , which accounted for $ 20.0 million of the in crease in light industrial revenue and partially offset by a de crease of $ 9.7 million in remaining branches . multifamily revenues : multifamily revenues in creased $ 10.5 million ( 44.1 % ) from $ 23.8 million in fiscal 2013 to $ 34.3 million in fiscal 2014 , due to our continued focus on expanding our market outside the state of texas . revenue from branches outside of texas accounted for $ 7.3 million of the in crease and revenue from branches in texas in creased $ 3.2 million . it staffing revenues : it staffing revenues in creased $ 0.3 million ( 0.5 % ) from $ 56.3 million in fiscal 2013 to $ 56.6 million in fiscal 2014 , mainly due to organic growth . in creased revenues from fiscal 2013 were $ 0.8 million at our extrinsic division , which were partially offset by a de crease of $ 0.5 million at our american partners division . gross profit : gross profit represents revenues from services less cost of services expenses , which consist of payroll , payroll taxes , payroll-related insurance , subcontractor costs , and reimbursable costs . replace_table_token_7_th replace_table_token_8_th 21 overall , our gross profit has in creased $ 5.4 million ( 18.6 % ) from $ 29.1 million in fiscal 2013 to $ 34.5 million in fiscal 2014 , mainly due to the increase in revenues . as a percentage of revenue , gross profit in creased slightly from fiscal 2013 to fiscal 2014 , mainly due to a revenue mix shift resulting from increased revenues from higher margin customers and a reduction in revenue of some lower margin customers . light industrial , which has the lowest gross profit percentages , contributed approximately 30.0 % of the fiscal 2013 gross profit and approximately 31.4 % of the fiscal 2014 gross profit . multifamily , which has the highest gross profit percentages , contributed approximately 26.9 % of the fiscal 2013 gross profit and approximately 33.3 % of the fiscal 2014 gross profit . it staffing contributed approximately 43.1 % of the fiscal 2013 gross profit and approximately 35.3 % of the fiscal 2014 gross profit . light industrial gross profit : light industrial gross profit in creased $ 2.2 million ( 25.3 % ) from $ 8.7 million in fiscal 2013 to $ 10.9 million in fiscal 2014 , mainly due to the additional volume acquired in the may 2013 acquisition of instaff . as a percentage of revenue , gross profit decreased from 12.2 % in fiscal 2013 to 13.3 % in fiscal 2014 . multifamily gross profit : multifamily gross profit in creased $ 3.7 million ( 47.4 % ) from $ 7.8 million in fiscal 2013 to $ 11.5 million in fiscal 2014 , mainly due to an increase in volume primarily generated by branches outside of texas . as a percentage of revenue , gross profit in creased from 32.8 % in fiscal 2013 to 33.5 % in fiscal 2014 . it staffing gross profit : it staffing gross profit de creased $ 0.5 million ( 4.0 % ) from $ 12.6 million in fiscal 2013 to $ 12.1 million in fiscal 2014 due to the mix of customers . as a percentage of revenue , gross profit de creased from 22.3 % in fiscal 2013 to 21.5 % in fiscal 2014 . selling , general and administrative expenses : selling , general and administrative expenses in creased $ 5.1 million ( 26.8 % ) to $ 24.1 million in fiscal 2014 from $ 19.0 million in fiscal 2013 , primarily due to additional selling expenses of approximately $ 2.5 million at multifamily with $ 1.8 million from branches outside of texas and $ 0.7 million from branches in texas , $ 1.4 million at light industrial , and $ 1.2 million at corporate in stock-based compensation . depreciation and amortization : depreciation and amortization charges de creased $ 0.3 million ( 6.1 % ) to $ 4.6 million in fiscal 2014 , compared with $ 4.9 million during fiscal 2013 . the de crease in depreciation and amortization is primarily due to changing the it staffing segment 's trade names to an indefinite lived intangible assets that would no longer amortize , due to a remarketing launch in 2014 , after which the company noticed significant remaining name recognition and distinctiveness in its it staffing segment 's trade names and decided to continue their use in operations indefinitely . interest expense , net : interest expense , net was $ 2.7 million in fiscal 2014 compared with $ 4.1 million in fiscal 2013 , a de crease of $ 1.4 million . the de crease in interest expense , net is primarily due to an amendment with the lender under the senior credit facility on january 29 , 2014 which resulted in the repayment of the subordinated loans having a higher interest rate . income taxes : we had income tax expense of $ 1.4 million in fiscal 2014 , compared with income tax benefit of $ 7.5 million in fiscal 2013 . story_separator_special_tag revenues include reimbursements of travel and out-of-pocket expenses with the equivalent amounts of expense recorded in cost of services . we consider revenue to be earned once evidence of an arrangement has been obtained , services are delivered , fees are fixed or determinable , and collectability is reasonably assured . allowance for doubtful accounts we establish an allowance for doubtful accounts for estimated losses resulting from the failure of our customers to make required payments . the allowance for doubtful accounts is determined based on management 's judgments and assumptions , including general economic conditions , portfolio composition , prior loss experience , and expectations of future write-offs . the allowance for doubtful accounts is reviewed quarterly and past due balances are written off after they are deemed to be uncollectible after all means of collection have been exhausted . if the financial condition of our customers were to deteriorate , resulting in an impairment of their ability to make payments , additional allowances may be required . goodwill and intangible assets goodwill is not amortized , but instead is measured at the reporting unit level for impairment annually at the end of each fiscal year , or more frequently if conditions indicate an earlier review is necessary . if we have determined that it is more likely than not that the fair value for one or more reporting units is greater than their carrying value , we may use a qualitative assessment for the annual impairment test . in conducting the qualitative assessment , we assess the totality of relevant events and circumstances that affect the fair value or carrying value of the reporting unit . such events and circumstances may include macroeconomic conditions , industry and competitive environment conditions , overall financial performance , reporting unit specific events and market considerations . we may also consider recent valuations of the reporting unit , including the magnitude of the difference between the most recent fair value estimate and the carrying value , as well as both positive and adverse events and circumstances , and the extent to which each of the events and circumstances identified may affect the comparison of a reporting unit 's fair value with its carrying value . for reporting units where the qualitative assessment is not used , goodwill is tested for impairment using a two-step process . in the first step , the estimated fair value of a reporting unit is compared to its carrying value . the fair value of the reporting unit is determined based on discounted cash flow projections . if the estimated fair value of a reporting unit exceeds the carrying value of the net assets assigned to a reporting unit , goodwill is not considered impaired and no further testing is required . if the carrying value of the net assets assigned to a reporting unit exceeds the estimated fair value of a reporting unit , a second step of the impairment test is performed in order to determine the implied fair value of a reporting unit 's goodwill . if the carrying value of a reporting unit 's goodwill exceeds its implied fair value , goodwill is deemed impaired and is written down to its implied fair value . 26 based on our annual testing , we have determined that there was no goodwill impairment in fiscal 2014 or fiscal 2013 . as of december 28 , 2014 , we have allocated $ 5.0 million , $ 1.1 million , and $ 0.3 million of total goodwill to our three separate reporting units : light industrial , multifamily and it staffing , respectively . we hold intangible assets with indefinite and finite lives . intangible assets with indefinite useful lives are not amortized but are tested at least annually for impairment . intangible assets with finite useful lives are amortized over their respective estimated useful lives , ranging from three to five years , based on a pattern in which the economic benefit of the respective intangible asset is realized . in may 2014 , due to a recent remarketing launch , we reassessed the useful lives of trade name assets and concluded that these are indefinite lived intangible assets and would no longer amortize them . we annually evaluate the remaining useful lives of our finite intangible assets to determine whether events and circumstances warrant a revision to the remaining period of amortization . we also evaluate the recoverability of intangible assets whenever events or changes in circumstances indicate that an intangible asset 's carrying amount may not be recoverable . we have determined that there were no impairment indicators for these assets in fiscal 2014 and fiscal 2013 . identifiable intangible assets recognized in conjunction with acquisitions are recorded at fair value . significant unobservable inputs were used to determine the fair value of the identifiable intangible assets based on the income approach valuation model whereby the present worth and anticipated future benefits of the identifiable intangible assets were discounted back to their net present value . goodwill represents the difference between the enterprise value/cash paid less the fair value of all recognized asset fair values including the identifiable intangible asset values . recent accounting pronouncements in may 2014 , the financial accounting standards board ( “ fasb ” ) issued accounting standards update ( “ asu ” ) 2014-09 , revenue from contracts with customers ( asu 2014-09 ) , which supersedes nearly all existing revenue recognition guidance under gaap . the core principle of asu 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services . asu 2014-09 defines a five step process to achieve this core principle and , in doing so , more judgment and estimates may be required within the revenue recognition process than are required under existing gaap . the standard is effective for annual

liquidity and capital resources our primary sources of liquidity are cash generated from operations and borrowings under our senior credit facility . our primary uses of cash are payroll , subcontractor costs , operating expenses , capital expenditures and debt service . we believe that the cash generated from operations , together with the borrowing availability under our senior credit facility , will be sufficient to meet our normal working capital needs for at least the next twelve months , including investments made , and expenses incurred , in connection with opening new branches throughout the next year . our ability to continue to fund these items may be affected by general economic , competitive and other factors , many of which are outside of our control . if our future cash flow from operations and other capital resources are insufficient to fund our liquidity needs , we may be forced to obtain additional debt or equity capital or refinance all or a portion of our debt . at december 28 , 2014 , we are in material compliance with all debt covenants . while we believe we have sufficient liquidity and capital resources to meet our current operating requirements and expansion plans , we may elect to pursue additional growth opportunities within the next year that could require additional debt or equity financing . if we are unable to secure additional financing at favorable terms in order to pursue such additional growth opportunities , our ability to pursue such opportunities could be materially adversely affected . 22 a summary of our operating , investing and financing activities are shown in the following table : replace_table_token_9_th operating activities cash provided by operating activities consists of net ( loss ) income adjusted for non-cash items , including depreciation and amortization , loss on extinguishment of related party debt , stock compensation expense , put option adjustment , gain on contingent consideration , and the effect of working capital changes . the primary drivers of cash inflows and outflows are accounts receivable , security deposits , accounts payable and accrued expenses .


 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 our primary sources of liquidity are cash generated from operations and borrowings under our senior credit facility . our primary uses of cash are payroll , subcontractor costs , operating expenses , capital expenditures and debt service . we believe that the cash generated from operations , together with the borrowing availability under our senior credit facility , will be sufficient to meet our normal working capital needs for at least the next twelve months , including investments made , and expenses incurred , in connection with opening new branches throughout the next year . our ability to continue to fund these items may be affected by general economic , competitive and other factors , many of which are outside of our control . if our future cash flow from operations and other capital resources are insufficient to fund our liquidity needs , we may be forced to obtain additional debt or equity capital or refinance all or a portion of our debt . at december 28 , 2014 , we are in material compliance with all debt covenants . while we believe we have sufficient liquidity and capital resources to meet our current operating requirements and expansion plans , we may elect to pursue additional growth opportunities within the next year that could require additional debt or equity financing . if we are unable to secure additional financing at favorable terms in order to pursue such additional growth opportunities , our ability to pursue such opportunities could be materially adversely affected . 22 a summary of our operating , investing and financing activities are shown in the following table : replace_table_token_9_th operating activities cash provided by operating activities consists of net ( loss ) income adjusted for non-cash items , including depreciation and amortization , loss on extinguishment of related party debt , stock compensation expense , put option adjustment , gain on contingent consideration , and the effect of working capital changes . the primary drivers of cash inflows and outflows are accounts receivable , security deposits , accounts payable and accrued expenses .
```    
 Suspicious Activity Report : replace_table_token_5_th 20 fifty-two week fiscal year ended december 28 , 2014 ( fiscal 2014 ) compared with fifty-two week fiscal year ended december 29 , 2013 ( fiscal 2013 ) revenues : replace_table_token_6_th light industrial revenues : light industrial revenues have in creased $ 10.3 million ( 14.4 % ) from $ 71.6 million in fiscal 2013 to $ 81.9 million in fiscal 2014 , mainly due to the additional volume acquired in the may 2013 acquisition of instaff , which accounted for $ 20.0 million of the in crease in light industrial revenue and partially offset by a de crease of $ 9.7 million in remaining branches . multifamily revenues : multifamily revenues in creased $ 10.5 million ( 44.1 % ) from $ 23.8 million in fiscal 2013 to $ 34.3 million in fiscal 2014 , due to our continued focus on expanding our market outside the state of texas . revenue from branches outside of texas accounted for $ 7.3 million of the in crease and revenue from branches in texas in creased $ 3.2 million . it staffing revenues : it staffing revenues in creased $ 0.3 million ( 0.5 % ) from $ 56.3 million in fiscal 2013 to $ 56.6 million in fiscal 2014 , mainly due to organic growth . in creased revenues from fiscal 2013 were $ 0.8 million at our extrinsic division , which were partially offset by a de crease of $ 0.5 million at our american partners division . gross profit : gross profit represents revenues from services less cost of services expenses , which consist of payroll , payroll taxes , payroll-related insurance , subcontractor costs , and reimbursable costs . replace_table_token_7_th replace_table_token_8_th 21 overall , our gross profit has in creased $ 5.4 million ( 18.6 % ) from $ 29.1 million in fiscal 2013 to $ 34.5 million in fiscal 2014 , mainly due to the increase in revenues . as a percentage of revenue , gross profit in creased slightly from fiscal 2013 to fiscal 2014 , mainly due to a revenue mix shift resulting from increased revenues from higher margin customers and a reduction in revenue of some lower margin customers . light industrial , which has the lowest gross profit percentages , contributed approximately 30.0 % of the fiscal 2013 gross profit and approximately 31.4 % of the fiscal 2014 gross profit . multifamily , which has the highest gross profit percentages , contributed approximately 26.9 % of the fiscal 2013 gross profit and approximately 33.3 % of the fiscal 2014 gross profit . it staffing contributed approximately 43.1 % of the fiscal 2013 gross profit and approximately 35.3 % of the fiscal 2014 gross profit . light industrial gross profit : light industrial gross profit in creased $ 2.2 million ( 25.3 % ) from $ 8.7 million in fiscal 2013 to $ 10.9 million in fiscal 2014 , mainly due to the additional volume acquired in the may 2013 acquisition of instaff . as a percentage of revenue , gross profit decreased from 12.2 % in fiscal 2013 to 13.3 % in fiscal 2014 . multifamily gross profit : multifamily gross profit in creased $ 3.7 million ( 47.4 % ) from $ 7.8 million in fiscal 2013 to $ 11.5 million in fiscal 2014 , mainly due to an increase in volume primarily generated by branches outside of texas . as a percentage of revenue , gross profit in creased from 32.8 % in fiscal 2013 to 33.5 % in fiscal 2014 . it staffing gross profit : it staffing gross profit de creased $ 0.5 million ( 4.0 % ) from $ 12.6 million in fiscal 2013 to $ 12.1 million in fiscal 2014 due to the mix of customers . as a percentage of revenue , gross profit de creased from 22.3 % in fiscal 2013 to 21.5 % in fiscal 2014 . selling , general and administrative expenses : selling , general and administrative expenses in creased $ 5.1 million ( 26.8 % ) to $ 24.1 million in fiscal 2014 from $ 19.0 million in fiscal 2013 , primarily due to additional selling expenses of approximately $ 2.5 million at multifamily with $ 1.8 million from branches outside of texas and $ 0.7 million from branches in texas , $ 1.4 million at light industrial , and $ 1.2 million at corporate in stock-based compensation . depreciation and amortization : depreciation and amortization charges de creased $ 0.3 million ( 6.1 % ) to $ 4.6 million in fiscal 2014 , compared with $ 4.9 million during fiscal 2013 . the de crease in depreciation and amortization is primarily due to changing the it staffing segment 's trade names to an indefinite lived intangible assets that would no longer amortize , due to a remarketing launch in 2014 , after which the company noticed significant remaining name recognition and distinctiveness in its it staffing segment 's trade names and decided to continue their use in operations indefinitely . interest expense , net : interest expense , net was $ 2.7 million in fiscal 2014 compared with $ 4.1 million in fiscal 2013 , a de crease of $ 1.4 million . the de crease in interest expense , net is primarily due to an amendment with the lender under the senior credit facility on january 29 , 2014 which resulted in the repayment of the subordinated loans having a higher interest rate . income taxes : we had income tax expense of $ 1.4 million in fiscal 2014 , compared with income tax benefit of $ 7.5 million in fiscal 2013 . story_separator_special_tag revenues include reimbursements of travel and out-of-pocket expenses with the equivalent amounts of expense recorded in cost of services . we consider revenue to be earned once evidence of an arrangement has been obtained , services are delivered , fees are fixed or determinable , and collectability is reasonably assured . allowance for doubtful accounts we establish an allowance for doubtful accounts for estimated losses resulting from the failure of our customers to make required payments . the allowance for doubtful accounts is determined based on management 's judgments and assumptions , including general economic conditions , portfolio composition , prior loss experience , and expectations of future write-offs . the allowance for doubtful accounts is reviewed quarterly and past due balances are written off after they are deemed to be uncollectible after all means of collection have been exhausted . if the financial condition of our customers were to deteriorate , resulting in an impairment of their ability to make payments , additional allowances may be required . goodwill and intangible assets goodwill is not amortized , but instead is measured at the reporting unit level for impairment annually at the end of each fiscal year , or more frequently if conditions indicate an earlier review is necessary . if we have determined that it is more likely than not that the fair value for one or more reporting units is greater than their carrying value , we may use a qualitative assessment for the annual impairment test . in conducting the qualitative assessment , we assess the totality of relevant events and circumstances that affect the fair value or carrying value of the reporting unit . such events and circumstances may include macroeconomic conditions , industry and competitive environment conditions , overall financial performance , reporting unit specific events and market considerations . we may also consider recent valuations of the reporting unit , including the magnitude of the difference between the most recent fair value estimate and the carrying value , as well as both positive and adverse events and circumstances , and the extent to which each of the events and circumstances identified may affect the comparison of a reporting unit 's fair value with its carrying value . for reporting units where the qualitative assessment is not used , goodwill is tested for impairment using a two-step process . in the first step , the estimated fair value of a reporting unit is compared to its carrying value . the fair value of the reporting unit is determined based on discounted cash flow projections . if the estimated fair value of a reporting unit exceeds the carrying value of the net assets assigned to a reporting unit , goodwill is not considered impaired and no further testing is required . if the carrying value of the net assets assigned to a reporting unit exceeds the estimated fair value of a reporting unit , a second step of the impairment test is performed in order to determine the implied fair value of a reporting unit 's goodwill . if the carrying value of a reporting unit 's goodwill exceeds its implied fair value , goodwill is deemed impaired and is written down to its implied fair value . 26 based on our annual testing , we have determined that there was no goodwill impairment in fiscal 2014 or fiscal 2013 . as of december 28 , 2014 , we have allocated $ 5.0 million , $ 1.1 million , and $ 0.3 million of total goodwill to our three separate reporting units : light industrial , multifamily and it staffing , respectively . we hold intangible assets with indefinite and finite lives . intangible assets with indefinite useful lives are not amortized but are tested at least annually for impairment . intangible assets with finite useful lives are amortized over their respective estimated useful lives , ranging from three to five years , based on a pattern in which the economic benefit of the respective intangible asset is realized . in may 2014 , due to a recent remarketing launch , we reassessed the useful lives of trade name assets and concluded that these are indefinite lived intangible assets and would no longer amortize them . we annually evaluate the remaining useful lives of our finite intangible assets to determine whether events and circumstances warrant a revision to the remaining period of amortization . we also evaluate the recoverability of intangible assets whenever events or changes in circumstances indicate that an intangible asset 's carrying amount may not be recoverable . we have determined that there were no impairment indicators for these assets in fiscal 2014 and fiscal 2013 . identifiable intangible assets recognized in conjunction with acquisitions are recorded at fair value . significant unobservable inputs were used to determine the fair value of the identifiable intangible assets based on the income approach valuation model whereby the present worth and anticipated future benefits of the identifiable intangible assets were discounted back to their net present value . goodwill represents the difference between the enterprise value/cash paid less the fair value of all recognized asset fair values including the identifiable intangible asset values . recent accounting pronouncements in may 2014 , the financial accounting standards board ( “ fasb ” ) issued accounting standards update ( “ asu ” ) 2014-09 , revenue from contracts with customers ( asu 2014-09 ) , which supersedes nearly all existing revenue recognition guidance under gaap . the core principle of asu 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services . asu 2014-09 defines a five step process to achieve this core principle and , in doing so , more judgment and estimates may be required within the revenue recognition process than are required under existing gaap . the standard is effective for annual

