raw materials and other input costs , such as fuel and transportation , are subject to fluctuations in price attributable to a number of factors . fluctuations in commodity prices can lead to retail price volatility and intensive price competition , and can influence consumer and trade buying 31 patterns . the cost of raw materials , fuel , labor , distribution and other costs related to our operations can increase from time to time significantly and unexpectedly . we attempt to manage cost inflation risks by locking in prices through short-term supply contracts and advance commodities purchase agreements and by implementing cost saving measures . we also attempt to offset rising input costs by raising sales prices to our customers . however , increases in the prices we charge our customers may lag behind rising input costs . competitive pressures also may limit our ability to quickly raise prices in response to rising costs . we expect cost increases for raw materials in the marketplace during 2015 and are currently locked into our supply and prices for a majority of our most significant commodities ( excluding , among others , maple syrup ) through fiscal 2015 at a cost increase of less than 1 % of cost of goods sold . during fiscal 2014 , we had a minimal cost decrease . to the extent we are unable to avoid or offset any present or future cost increases by locking in our costs , implementing cost saving measures or increasing prices to our customers , our operating results could be materially adversely affected . in addition , should input costs begin to decline further , customers may look for price reductions in situations where we have locked into purchases at higher costs . consolidation in the retail trade and consequent inventory reductions . as the retail grocery trade continues to consolidate and our retail customers grow larger and become more sophisticated , our retail customers may demand lower pricing and increased promotional programs . these customers are also reducing their inventories and increasing their emphasis on private label products . changing customer preferences . consumers in the market categories in which we compete frequently change their taste preferences , dietary habits and product packaging preferences . consumer concern regarding food safety , quality and health . the food industry is subject to consumer concerns regarding the safety and quality of certain food products . if consumers in our principal markets lose confidence in the safety and quality of our food products , even as a result of a product liability claim or a product recall by a food industry competitor , our business could be adversely affected . fluctuations in currency exchange rates . our foreign sales are primarily to customers in canada . our sales to canada are generally denominated in canadian dollars and our sales for export to other countries are generally denominated in u.s. dollars . during fiscal 2014 , 2013 and 2012 , our net sales to foreign countries represented approximately 3.6 % , 3.2 % and 2.7 % , respectively , of our total net sales . we also purchase a significant majority of our maple syrup requirements from suppliers located in québec , canada . any weakening of the u.s. dollar against the canadian dollar could significantly increase our costs relating to the production of our maple syrup products to the extent we have not purchased canadian dollars in advance of any such weakening of the u.s. dollar or otherwise entered into a currency hedging arrangement in advance of any such weakening of the u.s. dollar . these increased costs would not be fully offset by the positive impact the change in the relative strength of the canadian dollar versus the u.s. dollar would have on our net sales in canada . our purchases of raw materials from other foreign suppliers are generally denominated in u.s. dollars . to confront these challenges , we continue to take steps to build the value of our brands , to improve our existing portfolio of products with new product and marketing initiatives , to reduce costs through improved productivity , to address consumer concerns about food safety , quality and health and to favorably manage currency fluctuations . critical accounting policies ; use of estimates the preparation of financial statements in accordance with accounting principles generally accepted in the united states requires our management to make a number of estimates and 32 assumptions relating to the reporting of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period . some of the more significant estimates and assumptions made by management involve trade and consumer promotion expenses ; allowances for excess , obsolete and unsaleable inventories ; pension benefits ; acquisition accounting allocations ; the recoverability of goodwill , other intangible assets , property , plant and equipment , and deferred tax assets ; the determination of the useful life of customer relationship and amortizable trademark intangibles ; the fair value of contingent consideration liabilities ; and the accounting for share-based compensation expense . actual results could differ significantly from these estimates and assumptions . our significant accounting policies are described more fully in note 2 to our consolidated financial statements included elsewhere in this report . we believe the following critical accounting policies involve the most significant judgments and estimates used in the preparation of our consolidated financial statements . trade and consumer promotion expenses we offer various sales incentive programs to customers and consumers , such as price discounts , in-store display incentives , slotting fees and coupons . the recognition of expense for these programs involves the use of judgment related to performance and redemption estimates . estimates are made based on historical experience and other factors . story_separator_special_tag excluding the impact of the ortega and las palmas recall and the rickland orchards shortfall , base business net sales increased $ 10.1 million , or 1.4 % , for fiscal 2014. the $ 10.1 million increase was attributable to an increase in unit volume of $ 15.7 million , or 2.2 % , $ 12.5 million of which was attributable to the extra week described above , partially offset by a net price decrease of $ 5.6 million , or 0.8 % . approximately 63 % of the net price decrease is attributable to net price decreases for ortega , maple grove farms of vermont and b & m products of $ 2.0 million , $ 0.9 million and $ 0.7 million , as we increased promotional activity in response to competition . see note 15 , `` net sales by brand , `` to our consolidated financial statements in part ii , item 8 of this report , for detailed information regarding total net sales by brand for fiscal 2014 and fiscal 2013 for each of our brands that exceed approximately 2 % of our fiscal 2014 net sales and for all other brands in the aggregate . the following chart sets forth the most significant 38 net sales increases and decreases by brand for our base business for fiscal 2014 as compared to fiscal 2013 : replace_table_token_9_th ( 1 ) in total , pirate brands contributed $ 50.0 million to our overall net sales increase for fiscal 2014 , $ 40.7 million of which is attributable to an extra six months of ownership of pirate brands during fiscal 2014 and $ 9.3 million of which is base business growth during the comparable period of ownership during fiscal 2014 and fiscal 2013 . ( 2 ) in total , truenorth contributed $ 8.6 million to our overall net sales increase for fiscal 2014 , $ 7.2 million of which is attributable to an extra four months of ownership of the brand during fiscal 2014 and $ 1.4 million of which is base business growth during the comparable period of ownership during fiscal 2014 and fiscal 2013 . ( 3 ) in total , rickland orchards contributed $ 8.4 million to our overall net sales increase for fiscal 2014 , $ 20.2 million of which is attributable to an additional nine months of ownership of the brand during fiscal 2014 , offset by a decrease of $ 11.8 million during the comparable period of ownership during fiscal 2014 and fiscal 2013 . ( 4 ) on november 14 , 2014 , we announced a voluntary recall for certain ortega and las palmas products . in connection with the recall , we recorded a reduction of net sales , net of expected insurance recoveries , of $ 4.1 million related to customer refunds . in addition , we temporarily suspended production and distribution of the affected products for several weeks , which we estimate negatively impacted our net sales of ortega and las palmas brands by $ 4.8 million during the fourth quarter of 2014. gross profit . gross profit increased $ 4.9 million , or 2.0 % , to $ 247.8 million in fiscal 2014 from $ 242.9 million in fiscal 2013. gross profit expressed as a percentage of net sales decreased to 29.2 % for fiscal 2014 from 33.5 % in fiscal 2013. the 4.3 percentage point decrease was due in part to the ortega and las palmas recall and the write-off of certain raw material and finished goods inventory used in the production of rickland orchards products ( see note 6 , `` goodwill and other intangible assets , `` to our consolidated financial statements in part ii , item 8 of this report , for detailed information regarding this write-off ) , which reduced gross profit margin by approximately 1.4 percentage points and 0.5 percentage points , respectively . excluding the impact of the recall and the rickland orchards inventory write-off , gross profit as a percentage of net sales was 31.1 % . the remaining gross profit shortfall of 2.4 percentage points was attributable to an increase in distribution costs , the base business 39 net price decrease described above , a sales mix shift to lower margin products and the negative impact of the canadian exchange rate , which reduced gross profit margin by approximately 1.0 percentage points , 0.6 percentage points , 0.6 percentage points and 0.2 percentage points , respectively . selling , general and administrative expenses . selling , general and administrative expenses increased $ 14.0 million , or 17.7 % , to $ 93.0 million for fiscal 2014 from $ 79.0 million for fiscal 2013. this increase was primarily due to recent acquisitions . during fiscal 2014 , we experienced increases in consumer marketing of $ 4.9 million , brokerage expenses of $ 3.5 million , warehousing expenses of $ 2.4 million , acquisition-related expenses of $ 1.4 million , administrative expenses related to the product recall of $ 0.5 million and all other expenses of $ 1.3 million . expressed as a percentage of net sales , our selling , general and administrative expenses increased to 11.0 % in fiscal 2014 from 10.9 % in fiscal 2013 because the increases in selling , general and administrative expenses were primarily the result of recent acquisitions that also resulted in increased net sales . impairment of intangible assets . impairment of intangible assets of $ 34.2 million for fiscal 2014 includes a $ 26.8 million loss for the impairment of amortizable trademarks and a $ 7.4 million loss for the impairment of customer relationship intangibles , both relating to rickland orchards , due primarily to our reduced projections for net sales to the club channel for the core products of rickland orchards . we did not have any impairment of intangible assets during 2013. see note 6 , `` goodwill and other intangible assets `` to our consolidated financial statements for

loss on extinguishment of debt . loss on extinguishment of debt for fiscal 2014 includes costs relating to the termination of our prior credit agreement and the repayment of all outstanding obligations thereunder , including the write-off of deferred debt financing costs and unamortized discount of $ 5.4 million and $ 0.3 million , respectively . loss on extinguishment of debt for fiscal 2013 includes costs relating to our repurchase of $ 248.5 million aggregate principal amount of 7.625 % senior notes and our repayment of $ 222.2 million aggregate principal amount of tranche b term loans , including the repurchase premium and other expenses of $ 20.2 million , the write-off of deferred debt financing costs of $ 8.3 million and the write-off of unamortized discount of $ 2.8 million . income tax expense . income tax expense decreased $ 5.7 million to $ 22.8 million in fiscal 2014 from $ 28.5 million in fiscal 2013. our effective tax rate was 35.8 % in fiscal 2014 and 35.3 % in fiscal 2013. due to changes in state apportionments , a deferred tax benefit of $ 0.3 million , or 0.4 % , was recorded in fiscal 2013. there was no change in state apportionment in fiscal 2014. fiscal 2013 compared to fiscal 2012 net sales . net sales increased $ 91.2 million , or 14.4 % , to $ 725.0 million for fiscal 2013 from $ 633.8 million for fiscal 2012. an additional ten months of net sales of the new york style and old london brands , which we acquired at the end of october 2012 , contributed $ 36.5 million to the overall increase . net sales of pirate brands , which we acquired in july 2013 , contributed $ 32.6 million to the overall increase . net sales of the truenorth brand , which we acquired in may 2013 , contributed $ 13.0 million to the overall increase . and net sales of the rickland orchards brand , which we acquired in october 2013 , contributed $ 12.9 million to the overall increase .


 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.
     ```loss on extinguishment of debt . loss on extinguishment of debt for fiscal 2014 includes costs relating to the termination of our prior credit agreement and the repayment of all outstanding obligations thereunder , including the write-off of deferred debt financing costs and unamortized discount of $ 5.4 million and $ 0.3 million , respectively . loss on extinguishment of debt for fiscal 2013 includes costs relating to our repurchase of $ 248.5 million aggregate principal amount of 7.625 % senior notes and our repayment of $ 222.2 million aggregate principal amount of tranche b term loans , including the repurchase premium and other expenses of $ 20.2 million , the write-off of deferred debt financing costs of $ 8.3 million and the write-off of unamortized discount of $ 2.8 million . income tax expense . income tax expense decreased $ 5.7 million to $ 22.8 million in fiscal 2014 from $ 28.5 million in fiscal 2013. our effective tax rate was 35.8 % in fiscal 2014 and 35.3 % in fiscal 2013. due to changes in state apportionments , a deferred tax benefit of $ 0.3 million , or 0.4 % , was recorded in fiscal 2013. there was no change in state apportionment in fiscal 2014. fiscal 2013 compared to fiscal 2012 net sales . net sales increased $ 91.2 million , or 14.4 % , to $ 725.0 million for fiscal 2013 from $ 633.8 million for fiscal 2012. an additional ten months of net sales of the new york style and old london brands , which we acquired at the end of october 2012 , contributed $ 36.5 million to the overall increase . net sales of pirate brands , which we acquired in july 2013 , contributed $ 32.6 million to the overall increase . net sales of the truenorth brand , which we acquired in may 2013 , contributed $ 13.0 million to the overall increase . and net sales of the rickland orchards brand , which we acquired in october 2013 , contributed $ 12.9 million to the overall increase .
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 Suspicious Activity Report : raw materials and other input costs , such as fuel and transportation , are subject to fluctuations in price attributable to a number of factors . fluctuations in commodity prices can lead to retail price volatility and intensive price competition , and can influence consumer and trade buying 31 patterns . the cost of raw materials , fuel , labor , distribution and other costs related to our operations can increase from time to time significantly and unexpectedly . we attempt to manage cost inflation risks by locking in prices through short-term supply contracts and advance commodities purchase agreements and by implementing cost saving measures . we also attempt to offset rising input costs by raising sales prices to our customers . however , increases in the prices we charge our customers may lag behind rising input costs . competitive pressures also may limit our ability to quickly raise prices in response to rising costs . we expect cost increases for raw materials in the marketplace during 2015 and are currently locked into our supply and prices for a majority of our most significant commodities ( excluding , among others , maple syrup ) through fiscal 2015 at a cost increase of less than 1 % of cost of goods sold . during fiscal 2014 , we had a minimal cost decrease . to the extent we are unable to avoid or offset any present or future cost increases by locking in our costs , implementing cost saving measures or increasing prices to our customers , our operating results could be materially adversely affected . in addition , should input costs begin to decline further , customers may look for price reductions in situations where we have locked into purchases at higher costs . consolidation in the retail trade and consequent inventory reductions . as the retail grocery trade continues to consolidate and our retail customers grow larger and become more sophisticated , our retail customers may demand lower pricing and increased promotional programs . these customers are also reducing their inventories and increasing their emphasis on private label products . changing customer preferences . consumers in the market categories in which we compete frequently change their taste preferences , dietary habits and product packaging preferences . consumer concern regarding food safety , quality and health . the food industry is subject to consumer concerns regarding the safety and quality of certain food products . if consumers in our principal markets lose confidence in the safety and quality of our food products , even as a result of a product liability claim or a product recall by a food industry competitor , our business could be adversely affected . fluctuations in currency exchange rates . our foreign sales are primarily to customers in canada . our sales to canada are generally denominated in canadian dollars and our sales for export to other countries are generally denominated in u.s. dollars . during fiscal 2014 , 2013 and 2012 , our net sales to foreign countries represented approximately 3.6 % , 3.2 % and 2.7 % , respectively , of our total net sales . we also purchase a significant majority of our maple syrup requirements from suppliers located in québec , canada . any weakening of the u.s. dollar against the canadian dollar could significantly increase our costs relating to the production of our maple syrup products to the extent we have not purchased canadian dollars in advance of any such weakening of the u.s. dollar or otherwise entered into a currency hedging arrangement in advance of any such weakening of the u.s. dollar . these increased costs would not be fully offset by the positive impact the change in the relative strength of the canadian dollar versus the u.s. dollar would have on our net sales in canada . our purchases of raw materials from other foreign suppliers are generally denominated in u.s. dollars . to confront these challenges , we continue to take steps to build the value of our brands , to improve our existing portfolio of products with new product and marketing initiatives , to reduce costs through improved productivity , to address consumer concerns about food safety , quality and health and to favorably manage currency fluctuations . critical accounting policies ; use of estimates the preparation of financial statements in accordance with accounting principles generally accepted in the united states requires our management to make a number of estimates and 32 assumptions relating to the reporting of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period . some of the more significant estimates and assumptions made by management involve trade and consumer promotion expenses ; allowances for excess , obsolete and unsaleable inventories ; pension benefits ; acquisition accounting allocations ; the recoverability of goodwill , other intangible assets , property , plant and equipment , and deferred tax assets ; the determination of the useful life of customer relationship and amortizable trademark intangibles ; the fair value of contingent consideration liabilities ; and the accounting for share-based compensation expense . actual results could differ significantly from these estimates and assumptions . our significant accounting policies are described more fully in note 2 to our consolidated financial statements included elsewhere in this report . we believe the following critical accounting policies involve the most significant judgments and estimates used in the preparation of our consolidated financial statements . trade and consumer promotion expenses we offer various sales incentive programs to customers and consumers , such as price discounts , in-store display incentives , slotting fees and coupons . the recognition of expense for these programs involves the use of judgment related to performance and redemption estimates . estimates are made based on historical experience and other factors . story_separator_special_tag excluding the impact of the ortega and las palmas recall and the rickland orchards shortfall , base business net sales increased $ 10.1 million , or 1.4 % , for fiscal 2014. the $ 10.1 million increase was attributable to an increase in unit volume of $ 15.7 million , or 2.2 % , $ 12.5 million of which was attributable to the extra week described above , partially offset by a net price decrease of $ 5.6 million , or 0.8 % . approximately 63 % of the net price decrease is attributable to net price decreases for ortega , maple grove farms of vermont and b & m products of $ 2.0 million , $ 0.9 million and $ 0.7 million , as we increased promotional activity in response to competition . see note 15 , `` net sales by brand , `` to our consolidated financial statements in part ii , item 8 of this report , for detailed information regarding total net sales by brand for fiscal 2014 and fiscal 2013 for each of our brands that exceed approximately 2 % of our fiscal 2014 net sales and for all other brands in the aggregate . the following chart sets forth the most significant 38 net sales increases and decreases by brand for our base business for fiscal 2014 as compared to fiscal 2013 : replace_table_token_9_th ( 1 ) in total , pirate brands contributed $ 50.0 million to our overall net sales increase for fiscal 2014 , $ 40.7 million of which is attributable to an extra six months of ownership of pirate brands during fiscal 2014 and $ 9.3 million of which is base business growth during the comparable period of ownership during fiscal 2014 and fiscal 2013 . ( 2 ) in total , truenorth contributed $ 8.6 million to our overall net sales increase for fiscal 2014 , $ 7.2 million of which is attributable to an extra four months of ownership of the brand during fiscal 2014 and $ 1.4 million of which is base business growth during the comparable period of ownership during fiscal 2014 and fiscal 2013 . ( 3 ) in total , rickland orchards contributed $ 8.4 million to our overall net sales increase for fiscal 2014 , $ 20.2 million of which is attributable to an additional nine months of ownership of the brand during fiscal 2014 , offset by a decrease of $ 11.8 million during the comparable period of ownership during fiscal 2014 and fiscal 2013 . ( 4 ) on november 14 , 2014 , we announced a voluntary recall for certain ortega and las palmas products . in connection with the recall , we recorded a reduction of net sales , net of expected insurance recoveries , of $ 4.1 million related to customer refunds . in addition , we temporarily suspended production and distribution of the affected products for several weeks , which we estimate negatively impacted our net sales of ortega and las palmas brands by $ 4.8 million during the fourth quarter of 2014. gross profit . gross profit increased $ 4.9 million , or 2.0 % , to $ 247.8 million in fiscal 2014 from $ 242.9 million in fiscal 2013. gross profit expressed as a percentage of net sales decreased to 29.2 % for fiscal 2014 from 33.5 % in fiscal 2013. the 4.3 percentage point decrease was due in part to the ortega and las palmas recall and the write-off of certain raw material and finished goods inventory used in the production of rickland orchards products ( see note 6 , `` goodwill and other intangible assets , `` to our consolidated financial statements in part ii , item 8 of this report , for detailed information regarding this write-off ) , which reduced gross profit margin by approximately 1.4 percentage points and 0.5 percentage points , respectively . excluding the impact of the recall and the rickland orchards inventory write-off , gross profit as a percentage of net sales was 31.1 % . the remaining gross profit shortfall of 2.4 percentage points was attributable to an increase in distribution costs , the base business 39 net price decrease described above , a sales mix shift to lower margin products and the negative impact of the canadian exchange rate , which reduced gross profit margin by approximately 1.0 percentage points , 0.6 percentage points , 0.6 percentage points and 0.2 percentage points , respectively . selling , general and administrative expenses . selling , general and administrative expenses increased $ 14.0 million , or 17.7 % , to $ 93.0 million for fiscal 2014 from $ 79.0 million for fiscal 2013. this increase was primarily due to recent acquisitions . during fiscal 2014 , we experienced increases in consumer marketing of $ 4.9 million , brokerage expenses of $ 3.5 million , warehousing expenses of $ 2.4 million , acquisition-related expenses of $ 1.4 million , administrative expenses related to the product recall of $ 0.5 million and all other expenses of $ 1.3 million . expressed as a percentage of net sales , our selling , general and administrative expenses increased to 11.0 % in fiscal 2014 from 10.9 % in fiscal 2013 because the increases in selling , general and administrative expenses were primarily the result of recent acquisitions that also resulted in increased net sales . impairment of intangible assets . impairment of intangible assets of $ 34.2 million for fiscal 2014 includes a $ 26.8 million loss for the impairment of amortizable trademarks and a $ 7.4 million loss for the impairment of customer relationship intangibles , both relating to rickland orchards , due primarily to our reduced projections for net sales to the club channel for the core products of rickland orchards . we did not have any impairment of intangible assets during 2013. see note 6 , `` goodwill and other intangible assets `` to our consolidated financial statements for

