these are the critical components of all drugs , whether they are already on the market or currently undergoing clinical trials . faced with significant economic pressures as well as ever-increasing regulatory barriers , the innovative drug companies look to aceto as a source for high quality intermediates . utilizing our global sourcing , regulatory support and quality assurance network , aceto works with the large , global pharmaceutical companies , sourcing lower cost , quality pharmaceutical intermediates that will meet the same high level standards adhered to by their current commercial products . the performance chemicals segment includes specialty chemicals and agricultural protection products . aceto is a major supplier to many different industrial segments that require outstanding performance from chemical raw materials and additives . we provide chemicals which make plastics , surface coatings , textiles , fuels and lubricants to perform to their designed capabilities . these additive specialty products include antioxidants , photo initiators , catalysts , curatives , brighteners and adhesion promoters . aceto is at the forefront as a supplier of chemicals to ecofriendly technologies . for example , we supply ultraviolet photo initiators which allow inks and coatings to be cured by ultraviolet light instead of solvents , as well as curing agents and optical brighteners for powder ( non-solvent ) coatings . these growing technologies are critical in protecting and enhancing the world 's ecology . we provide specialty chemicals for the food , beverage and fragrance industries . aceto 's raw materials are also used in sophisticated technology products , such as high-end electronic parts ( circuit boards and computer chips ) and binders for specialized rocket fuels . aceto is also a leader in the supply of diazos and couplers to the paper and film industries . specific end uses for these products include microfilm , blueprints and photo tooling of printed circuit boards . we also provide organic intermediates and colorants . the color producing industry manufactures a wide assortment of products and aceto is the supplier of choice to these producers of “ color . ” from textiles and plastics to inks and paints , our specialty colorant intermediates allow manufacturers to develop an endless rainbow of colorful possibilities . aceto 's agricultural protection products include herbicides , fungicides and insecticides which control weed growth as well as the spread of insects and microorganisms that can severely damage plant growth . the agricultural world is dependent on a large variety of deterrent products and we believe aceto has become a valued partner to the global generic agricultural industry by providing superior quality functional products . one of aceto 's most widely used agricultural protection products is a sprout inhibitor that extends the storage life of potatoes . we work with the large agrochemical distributors to provide alternate sources for key products . utilizing our global sourcing and regulatory capabilities , we identify and qualify manufacturers either producing the product or with knowledge of the chemistry necessary to produce the product and then file an application with the epa for a product registration . aceto has an ongoing working relationship with manufacturers in china and india to determine which of the non-patented , or generic , agricultural protection products they produce can be effectively marketed in the western world . we believe the company 's main business strengths are sourcing , regulatory support , quality assurance and marketing and distribution . we distribute more than 1,100 chemical compounds used principally as finished products or raw materials in the pharmaceutical , nutraceutical , agricultural , coatings and industrial chemical industries . with business operations in nine countries , aceto 's global reach is distinctive in the industry , enabling us to source and supply quality products on a worldwide basis . leveraging local professionals , we source more than two-thirds of our products from asia , buying from approximately 500 companies in china and 200 in india . 21 in this md & a , we explain our general financial condition and results of operations , including , among other things , the following : ● factors that affect our business ● our earnings and costs in the periods presented ● changes in earnings and costs between periods ● sources of earnings ● the impact of these factors on our overall financial condition as you read this md & a , refer to the accompanying consolidated statements of income , which present the results of our operations for the three years ended june 30 , 2013. we analyze and explain the differences between periods in the specific line items of the consolidated statements of income . critical accounting estimates and policies this discussion and analysis of our financial condition and results of operations is based on our consolidated financial statements , which have been prepared in accordance with u.s. generally accepted accounting principles . in preparing these financial statements , we were required to make estimates and assumptions that affect the amounts of assets , liabilities , revenues and expenses , and related disclosure of contingent assets and liabilities . we regularly evaluate our estimates including those related to allowances for bad debts , partnered products , inventories , goodwill and indefinite-life intangible assets , long-lived assets , environmental and other contingencies , income taxes and stock-based compensation . we base our estimates on various factors , including historical experience , advice from outside subject-matter experts , and various assumptions that we believe to be reasonable under the circumstances , which together form the basis for our making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources . actual results may differ from these estimates . we believe the following critical accounting policies affected our more significant judgments and estimates used in preparing these consolidated financial statements . story_separator_special_tag performance chemicals net sales for the performance chemicals segment were $ 176,141 for the year ended june 30 , 2012 , compared to $ 193,232 for the prior year , representing a $ 17,091 or 8.8 % decrease . sales of our domestic specialty chemicals increased $ 9,160 over the prior year , due primarily to a rise in sales of agricultural intermediates . our specialty chemicals business consists of a variety of products , customers and consuming markets , most of which is affected by current economic conditions . as previously mentioned , the index for consumer durables , which impacts the specialty chemicals business grew at an annual rate of 4.7 % . this increase is offset by a decline of $ 5,768 in sales of specialty chemicals sold abroad , as well as a decline in agricultural protection products sales of $ 20,482 , primarily due to glyphosate . our entry into this market had proven to be much more challenging than had been expected . as previously indicated , our future participation in the glyphosate market will likely only be on an opportunistic basis when our customers and asian sourcing offers us an opportunity to be profitable and competitive in the u.s. domestic market . the decrease in agricultural protection products sales is offset in part by an increase in a wide-range insecticide that is used on various crops including cereals , citrus , cotton , grapes , ornamental grasses and vegetables . gross profit gross profit increased $ 16,194 to $ 82,032 ( 18.5 % of net sales ) for the year ended june 30 , 2012 , as compared to $ 65,838 ( 16.0 % of net sales ) for the prior year . human health human health 's gross profit of $ 29,932 for the year ended june 30 , 2012 increased $ 14,398 , or 92.7 % , over the prior year . the gross margin increased to 28.4 % for the year ended june 30 , 2012 compared to 22.2 % for the prior year . the increase in gross profit and gross margin in the human health segment primarily relates to rising , certain assets of which we acquired on december 31 , 2010. in addition , increase in gross margin was related to a rise in gross margin on our nutraceutical products due to product mix and increased prices in china on nutritional supplements which we were successful in passing through to our customers . pharmaceutical ingredients gross profit for the year ended june 30 , 2012 for the pharmaceutical ingredients business increased by $ 1,575 or 6.6 % over the prior year . gross margin of 15.6 % was relatively consistent to gross margin of 16.0 % for the prior year . the increase in gross profit is due to increased sales volume of our domestic products . 29 performance chemicals gross profit for the year ended june 30 , 2012 increased by $ 221 , or 0.8 % , over the prior year . gross margin was 15.1 % for the year ended june 30 , 2012 compared to 13.7 % for the prior year . the increase in gross margin is attributable to our previous discussion on glyphosate , of which gross margin in the prior year was lower than expected due to the difficult and crowded market conditions surrounding this commodity type product . we also incurred decreased amortization expense related to product registrations and related data filed with the united states environmental protection agency as well as payments to various task force groups . selling , general and administrative expenses selling , general and administrative expenses ( sg & a ) increased $ 7,378 , or 15.0 % , to $ 56,666 for the year ended june 30 , 2012 compared to $ 49,288 for the prior year . as a percentage of sales , sg & a increased to 12.8 % for the year ended june 30 , 2012 versus 12.0 % for the prior year . on december 31 , 2010 , we acquired certain assets of rising , thus we now have a full year of sg & a for this subsidiary , including amortization expense related to acquired intangible assets , compared to six months in the prior year . in addition , we recorded during fiscal 2012 approximately $ 884 of one-time costs associated with the separation of certain executive management employees , as well as $ 761 additional accrued contingent consideration related to the rising acquisition . we experienced additional accrued performance award expense and increased fringe benefits and stock-based compensation expense due to increased financial performance . these increases in sg & a are offset in part by $ 1,060 of transaction costs related to the rising acquisition , which was recorded in fiscal 2011. operating income fiscal 2012 operating income was $ 25,366 compared to $ 16,550 in the prior year , an increase of $ 8,816 or 53.3 % . this increase was due to the overall increase in gross profit of $ 16,194 partially offset by an increase in sg & a of $ 7,378 from the prior year . interest expense interest expense was $ 2,627 for the year ended june 30 , 2012 , an increase of $ 1,057 from the prior year . the increase is primarily due to interest expense on the bank loans that were incurred to partially finance the acquisition of certain assets of rising . in the prior year , we had six months of interest expense related to this financing versus a full year in fiscal 2012. provision for income taxes the effective tax rate for fiscal 2012 decreased to 31.4 % from 47.1 % for fiscal 2011. the decrease in the effective tax rate was primarily due to an approximate $ 2,600 tax charge recorded in fiscal 2011 related to the repatriation of earnings from certain foreign subsidiaries , in connection with our acquisition of

cash flows at june 30 , 2013 , we had $ 33,231 in cash , of which $ 18,689 was outside the united states , $ 2,144 in short-term investments , all of which is held outside the united states and $ 32,069 in long-term debt ( including the current portion ) , all of which is in the united states . working capital was $ 128,393 at june 30 , 2013 versus $ 118,328 at june 30 , 2012. the $ 18,689 of cash held outside of the united states is fully accessible to meet any liquidity needs of the countries in which aceto operates . the majority of the cash located outside of the united states is held by our european operations and can be transferred into the united states . although these amounts are fully accessible , transferring these amounts into the united states or any other countries could have certain tax consequences . a deferred tax liability will be recognized when we expect that we will recover undistributed earnings of our foreign subsidiaries in a taxable manner , such as through receipt of dividends or sale of the investments . the company intends to permanently reinvest these undistributed earnings and has no plan for further repatriation . a portion of our cash is held in operating accounts that are with third party financial institutions . while we monitor daily the cash balances in our operating accounts and adjust the cash balances as appropriate , these cash balances could be impacted if the underlying financial institutions fail or are subject to other adverse conditions in the financial markets . to date , we have experienced no loss or lack of access to cash in our operating accounts . 30 our cash position at june 30 , 2013 increased $ 8,369 from the amount at june 30 , 2012. operating activities for the year ended june 30 , 2013 provided cash of $ 23,731 as compared to cash provided of $ 13,269 for the comparable 2012 period .


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```cash flows at june 30 , 2013 , we had $ 33,231 in cash , of which $ 18,689 was outside the united states , $ 2,144 in short-term investments , all of which is held outside the united states and $ 32,069 in long-term debt ( including the current portion ) , all of which is in the united states . working capital was $ 128,393 at june 30 , 2013 versus $ 118,328 at june 30 , 2012. the $ 18,689 of cash held outside of the united states is fully accessible to meet any liquidity needs of the countries in which aceto operates . the majority of the cash located outside of the united states is held by our european operations and can be transferred into the united states . although these amounts are fully accessible , transferring these amounts into the united states or any other countries could have certain tax consequences . a deferred tax liability will be recognized when we expect that we will recover undistributed earnings of our foreign subsidiaries in a taxable manner , such as through receipt of dividends or sale of the investments . the company intends to permanently reinvest these undistributed earnings and has no plan for further repatriation . a portion of our cash is held in operating accounts that are with third party financial institutions . while we monitor daily the cash balances in our operating accounts and adjust the cash balances as appropriate , these cash balances could be impacted if the underlying financial institutions fail or are subject to other adverse conditions in the financial markets . to date , we have experienced no loss or lack of access to cash in our operating accounts . 30 our cash position at june 30 , 2013 increased $ 8,369 from the amount at june 30 , 2012. operating activities for the year ended june 30 , 2013 provided cash of $ 23,731 as compared to cash provided of $ 13,269 for the comparable 2012 period .
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 Suspicious Activity Report : these are the critical components of all drugs , whether they are already on the market or currently undergoing clinical trials . faced with significant economic pressures as well as ever-increasing regulatory barriers , the innovative drug companies look to aceto as a source for high quality intermediates . utilizing our global sourcing , regulatory support and quality assurance network , aceto works with the large , global pharmaceutical companies , sourcing lower cost , quality pharmaceutical intermediates that will meet the same high level standards adhered to by their current commercial products . the performance chemicals segment includes specialty chemicals and agricultural protection products . aceto is a major supplier to many different industrial segments that require outstanding performance from chemical raw materials and additives . we provide chemicals which make plastics , surface coatings , textiles , fuels and lubricants to perform to their designed capabilities . these additive specialty products include antioxidants , photo initiators , catalysts , curatives , brighteners and adhesion promoters . aceto is at the forefront as a supplier of chemicals to ecofriendly technologies . for example , we supply ultraviolet photo initiators which allow inks and coatings to be cured by ultraviolet light instead of solvents , as well as curing agents and optical brighteners for powder ( non-solvent ) coatings . these growing technologies are critical in protecting and enhancing the world 's ecology . we provide specialty chemicals for the food , beverage and fragrance industries . aceto 's raw materials are also used in sophisticated technology products , such as high-end electronic parts ( circuit boards and computer chips ) and binders for specialized rocket fuels . aceto is also a leader in the supply of diazos and couplers to the paper and film industries . specific end uses for these products include microfilm , blueprints and photo tooling of printed circuit boards . we also provide organic intermediates and colorants . the color producing industry manufactures a wide assortment of products and aceto is the supplier of choice to these producers of “ color . ” from textiles and plastics to inks and paints , our specialty colorant intermediates allow manufacturers to develop an endless rainbow of colorful possibilities . aceto 's agricultural protection products include herbicides , fungicides and insecticides which control weed growth as well as the spread of insects and microorganisms that can severely damage plant growth . the agricultural world is dependent on a large variety of deterrent products and we believe aceto has become a valued partner to the global generic agricultural industry by providing superior quality functional products . one of aceto 's most widely used agricultural protection products is a sprout inhibitor that extends the storage life of potatoes . we work with the large agrochemical distributors to provide alternate sources for key products . utilizing our global sourcing and regulatory capabilities , we identify and qualify manufacturers either producing the product or with knowledge of the chemistry necessary to produce the product and then file an application with the epa for a product registration . aceto has an ongoing working relationship with manufacturers in china and india to determine which of the non-patented , or generic , agricultural protection products they produce can be effectively marketed in the western world . we believe the company 's main business strengths are sourcing , regulatory support , quality assurance and marketing and distribution . we distribute more than 1,100 chemical compounds used principally as finished products or raw materials in the pharmaceutical , nutraceutical , agricultural , coatings and industrial chemical industries . with business operations in nine countries , aceto 's global reach is distinctive in the industry , enabling us to source and supply quality products on a worldwide basis . leveraging local professionals , we source more than two-thirds of our products from asia , buying from approximately 500 companies in china and 200 in india . 21 in this md & a , we explain our general financial condition and results of operations , including , among other things , the following : ● factors that affect our business ● our earnings and costs in the periods presented ● changes in earnings and costs between periods ● sources of earnings ● the impact of these factors on our overall financial condition as you read this md & a , refer to the accompanying consolidated statements of income , which present the results of our operations for the three years ended june 30 , 2013. we analyze and explain the differences between periods in the specific line items of the consolidated statements of income . critical accounting estimates and policies this discussion and analysis of our financial condition and results of operations is based on our consolidated financial statements , which have been prepared in accordance with u.s. generally accepted accounting principles . in preparing these financial statements , we were required to make estimates and assumptions that affect the amounts of assets , liabilities , revenues and expenses , and related disclosure of contingent assets and liabilities . we regularly evaluate our estimates including those related to allowances for bad debts , partnered products , inventories , goodwill and indefinite-life intangible assets , long-lived assets , environmental and other contingencies , income taxes and stock-based compensation . we base our estimates on various factors , including historical experience , advice from outside subject-matter experts , and various assumptions that we believe to be reasonable under the circumstances , which together form the basis for our making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources . actual results may differ from these estimates . we believe the following critical accounting policies affected our more significant judgments and estimates used in preparing these consolidated financial statements . story_separator_special_tag performance chemicals net sales for the performance chemicals segment were $ 176,141 for the year ended june 30 , 2012 , compared to $ 193,232 for the prior year , representing a $ 17,091 or 8.8 % decrease . sales of our domestic specialty chemicals increased $ 9,160 over the prior year , due primarily to a rise in sales of agricultural intermediates . our specialty chemicals business consists of a variety of products , customers and consuming markets , most of which is affected by current economic conditions . as previously mentioned , the index for consumer durables , which impacts the specialty chemicals business grew at an annual rate of 4.7 % . this increase is offset by a decline of $ 5,768 in sales of specialty chemicals sold abroad , as well as a decline in agricultural protection products sales of $ 20,482 , primarily due to glyphosate . our entry into this market had proven to be much more challenging than had been expected . as previously indicated , our future participation in the glyphosate market will likely only be on an opportunistic basis when our customers and asian sourcing offers us an opportunity to be profitable and competitive in the u.s. domestic market . the decrease in agricultural protection products sales is offset in part by an increase in a wide-range insecticide that is used on various crops including cereals , citrus , cotton , grapes , ornamental grasses and vegetables . gross profit gross profit increased $ 16,194 to $ 82,032 ( 18.5 % of net sales ) for the year ended june 30 , 2012 , as compared to $ 65,838 ( 16.0 % of net sales ) for the prior year . human health human health 's gross profit of $ 29,932 for the year ended june 30 , 2012 increased $ 14,398 , or 92.7 % , over the prior year . the gross margin increased to 28.4 % for the year ended june 30 , 2012 compared to 22.2 % for the prior year . the increase in gross profit and gross margin in the human health segment primarily relates to rising , certain assets of which we acquired on december 31 , 2010. in addition , increase in gross margin was related to a rise in gross margin on our nutraceutical products due to product mix and increased prices in china on nutritional supplements which we were successful in passing through to our customers . pharmaceutical ingredients gross profit for the year ended june 30 , 2012 for the pharmaceutical ingredients business increased by $ 1,575 or 6.6 % over the prior year . gross margin of 15.6 % was relatively consistent to gross margin of 16.0 % for the prior year . the increase in gross profit is due to increased sales volume of our domestic products . 29 performance chemicals gross profit for the year ended june 30 , 2012 increased by $ 221 , or 0.8 % , over the prior year . gross margin was 15.1 % for the year ended june 30 , 2012 compared to 13.7 % for the prior year . the increase in gross margin is attributable to our previous discussion on glyphosate , of which gross margin in the prior year was lower than expected due to the difficult and crowded market conditions surrounding this commodity type product . we also incurred decreased amortization expense related to product registrations and related data filed with the united states environmental protection agency as well as payments to various task force groups . selling , general and administrative expenses selling , general and administrative expenses ( sg & a ) increased $ 7,378 , or 15.0 % , to $ 56,666 for the year ended june 30 , 2012 compared to $ 49,288 for the prior year . as a percentage of sales , sg & a increased to 12.8 % for the year ended june 30 , 2012 versus 12.0 % for the prior year . on december 31 , 2010 , we acquired certain assets of rising , thus we now have a full year of sg & a for this subsidiary , including amortization expense related to acquired intangible assets , compared to six months in the prior year . in addition , we recorded during fiscal 2012 approximately $ 884 of one-time costs associated with the separation of certain executive management employees , as well as $ 761 additional accrued contingent consideration related to the rising acquisition . we experienced additional accrued performance award expense and increased fringe benefits and stock-based compensation expense due to increased financial performance . these increases in sg & a are offset in part by $ 1,060 of transaction costs related to the rising acquisition , which was recorded in fiscal 2011. operating income fiscal 2012 operating income was $ 25,366 compared to $ 16,550 in the prior year , an increase of $ 8,816 or 53.3 % . this increase was due to the overall increase in gross profit of $ 16,194 partially offset by an increase in sg & a of $ 7,378 from the prior year . interest expense interest expense was $ 2,627 for the year ended june 30 , 2012 , an increase of $ 1,057 from the prior year . the increase is primarily due to interest expense on the bank loans that were incurred to partially finance the acquisition of certain assets of rising . in the prior year , we had six months of interest expense related to this financing versus a full year in fiscal 2012. provision for income taxes the effective tax rate for fiscal 2012 decreased to 31.4 % from 47.1 % for fiscal 2011. the decrease in the effective tax rate was primarily due to an approximate $ 2,600 tax charge recorded in fiscal 2011 related to the repatriation of earnings from certain foreign subsidiaries , in connection with our acquisition of

