a wholesale purchase order or retail sales invoice ) ; the sales arrangement specifies a fixed or determinable sales price ; title and risk of ownership has passed to the customer ; no specific performance obligations remain ; product is shipped or services are provided to the customer ; collectability is reasonably assured . as such , revenue recognition generally occurs upon the shipment of goods to independent retailers or , in the case of ethan allen operated retail design centers , upon delivery to the customer . if a shipping charge is billed to customers , this is included in revenue . recorded sales provide for estimated returns and allowances . we permit our customers to return defective products and incorrect shipments , and terms we offer are standard for the industry . 22 ethan allen interiors inc. and subsidiaries allowance for doubtful accounts – we maintain an allowance for doubtful accounts for estimated losses resulting from the inability of our customers to make required payments . the allowance for doubtful accounts is based on a review of specifically identified accounts in addition to an overall aging analysis . judgments are made with respect to the collectability of accounts receivable based on historical experience and current economic trends . actual losses could differ from those estimates . retail design center acquisitions - we account for the acquisition of retail design centers and related assets with the purchase method . accounting for these transactions as purchase business combinations requires the allocation of purchase price paid to the assets acquired and liabilities assumed based on their fair values as of the date of the acquisition . the amount paid in excess of the fair value of net assets acquired is accounted for as goodwill . impairment of long-lived assets and goodwill – goodwill and other indefinite-lived intangible assets are evaluated for impairment on an annual basis during the fourth quarter of each fiscal year , and between annual tests whenever events or circumstances indicate that the carrying value of the goodwill or other intangible asset may exceed its fair value . when testing goodwill for impairment , we may assess qualitative factors for some or all of our reporting units to determine whether it is more likely than not ( that is , a likelihood of more than 50 percent ) that the fair value of a reporting unit is less than its carrying amount , including goodwill . alternatively , we may bypass this qualitative assessment for some or all of our reporting units and determine whether the carrying value exceeds the fair value using a quantitative assessment as described below . the recoverability of long-lived assets are evaluated for impairment by determining whether the carrying value will be recovered through the expected undiscounted future cash flows resulting from the use of the asset . in the event the sum of the expected undiscounted future cash flows is less than the carrying value of the asset , an impairment loss equal to the excess of the asset 's carrying value over its fair value is recorded . the long-term nature of these assets requires the estimation of cash inflows and outflows several years into the future and only takes into consideration technological advances known at the time of the impairment test . to evaluate goodwill using a quantitative assessment , the company determines the current fair value of the reporting units using a combination of “ market ” and “ income ” approaches . in the market approach , the “ guideline company ” method is used , which focuses on comparing the company 's risk profile and growth prospects to reasonably similar publicly traded companies . key assumptions used for the guideline company method are total invested capital ( “ tic ” ) multiples for revenues and operating cash flows , as well as consideration of control premiums . the tic multiples are determined based on public furniture companies within our peer group , and if appropriate , recent comparable transactions are considered . control premiums are determined using recent comparable transactions in the open market . under the income approach , a discounted cash flow method is used , which includes a terminal value , and is based on external analyst financial projection estimates , as well as internal financial projection estimates prepared by management . the long-term terminal growth rate assumptions reflect our current long-term view of the market in which we compete . discount rates use the weighted average cost of capital for companies within our peer group , adjusted for specific company risk premium factors . 23 ethan allen interiors inc. and subsidiaries the fair value of our trade name , which is the company 's only indefinite-lived intangible asset other than goodwill , is valued using the relief-from-royalty method . significant factors used in trade name valuation are rates for royalties , future growth , and a discount factor . royalty rates are determined using an average of recent comparable values . future growth rates are based on the company 's perception of the long-term values in the market in which we compete , and the discount rate is determined using the weighted average cost of capital for companies within our peer group , adjusted for specific company risk premium factors . i n the fourth quarter of fiscal years 2015 , 2014 and 2013 , the company performed qualitative assessments of the fair value of the wholesale reporting unit and concluded that the fair value of its goodwill exceeded its carrying value . in fiscal year 2011 the company performed a quantitative assessment and determined the fair value of its wholesale reporting unit exceeded its carrying value by a substantial margin . story_separator_special_tag our consolidated gross margin decreased to 54.4 % for fiscal 2014 from 54.6 % in fiscal 2013 as a result , primarily , of the lower mix of retail net sales to consolidated net sales in the current year ( 77.8 % ) compared to the prior fiscal year ( 79.3 % ) . operating expenses decreased $ 1.1 million or 0.3 % to $ 336.9 million or 45.1 % of net sales in fiscal 2014 from $ 337.9 million or 46.3 % of net sales in fiscal 2013. the decrease in current year expenses is primarily due to operating efficiencies , partly offset by higher variable costs on increased sales . operating income for the year ended june 30 , 2014 totaled $ 69.6 million , or 9.3 % of net sales , compared to $ 60.4 million , or 8.3 % of net sales , in fiscal 2013. w holesale operating income for fiscal 2014 totaled $ 57.8 million , or 12.7 % of net sales , as compared to $ 50.8 million , or 11.7 % of net sales , in fiscal 2013. retail operating income was $ 10.5 million , or 1.8 % of sales , for fiscal 2014 , compared to $ 8.0 million , or 1.4 % of sales , for fiscal 2013 , an improvement of $ 2.5 million . the improvement in consolidated operating income was primarily attributable to an increase in sales volume for both the retail and wholesale segments and the improved gross profit in the wholesale segment leveraged against tightly controlled operating expenses . interest and other income , net was $ 0.3 million in fiscal 2014 compared to an expense of $ 1.5 million in fiscal 2013. the $ 1.8 million increase was primarily due to the loss incurred on the repurchase of $ 24 million of the senior notes during the fourth quarter of the prior fiscal year . interest and other related financing costs decreased $ 1.3 million to $ 7.5 million from $ 8.8 million in fiscal 2013. the decrease is primarily due to less interest expense throughout fiscal 2014 , from lower debt due to the senior note repurchases during fiscal 2013. income tax was an expense of $ 19.5 million for fiscal 2014 as compared to an expense of $ 17.7 million for fiscal 2013. our effective tax rate for fiscal 2014 was 31.2 % compared to 35.3 % in fiscal 2013. the fiscal year 2014 effective tax rate includes tax expense on income , the benefit from the reversal of valuation allowances against certain deferred tax assets in the retail segment , and the recognition of certain previously unrecognized tax benefits , partly offset by recording additional uncertain tax positions and interest expense on uncertain tax positions . the fiscal 2013 effective tax rate includes tax expense on income , interest expense on uncertain tax positions , and the recording of additional uncertain tax positions partially offset by the recognition of previously unrecognized tax benefits and the impact of maintaining certain valuation allowances . net income for fiscal 2014 was $ 42.9 million as compared to $ 32.5 million in fiscal 2013. net income per diluted share totaled $ 1.47 in the current year compared to $ 1.11 per diluted share in the prior year . 28 ethan allen interiors inc. and subsidiaries story_separator_special_tag the facility replaced a $ 50 million senior secured , asset-based revolving credit facility ( the “ prior facility ” ) which was in effect on june 30 , 2014 , and which would have expired march 25 , 2016 , or june 26 , 2015 if the senior notes had not been refinanced prior to that date . at june 30 , 2014 , there was $ 0.6 million of standby letters of credit outstanding under the prior facility . the prior facility was secured by all property owned , leased or operated by the company in the united states excluding any real property owned by the company and contained customary covenants limiting the company 's ability to incur debt , engage in mergers and consolidations , make restricted payments ( including dividends ) , sell certain assets , and make investments . remaining availability under the prior facility totaled $ 49.4 million at june 30 , 2014 and as a result , covenants and other restricted payment limitations did not apply . at both june 30 , 2015 and june 30 , 2014 , we were in compliance with all covenants of the senior notes and the credit facilities . a summary of net cash provided by ( used in ) operating , investing , and financing activities for each of the last three fiscal years is provided below ( in millions ) : replace_table_token_9_th 30 ethan allen interiors inc. and subsidiaries operating activities in fiscal 2015 , cash of $ 55.1 million was generated by operating activities , a decrease of $ 4.8 million over fiscal 2014. net income plus depreciation and amortization in the current fiscal year includes a $ 3.7 million expense for the early redemption of our senior notes . of this amount , $ 3.5 million is offset as a positive in other operating activities , as this is considered a financing activity and not an operating activity . working capital items consist of current assets ( accounts receivable , inventories , prepaid and other current assets ) less current liabilities ( customer deposits , accounts payable , and accrued expenses and other current liabilities ) . investing activities in fiscal 2015 , $ 3.4 million of cash was provided by investing activities , whereas $ 12.1 million was used in the prior year comparable period , resulting in a $ 15.5 million comparative increase in cash in this fiscal year . more cash was provided in fiscal 2015 primarily due to current fiscal year increases both in net sales of marketable securities and net proceeds on the sale of real

liquidity and capital resources at june 30 , 2015 , we held unrestricted cash and equivalents of $ 76.2 million , marketable securities of $ 2.2 million , and restricted cash and investments of $ 8.0 million . at june 30 , 2014 , we held unrestricted cash and cash equivalents of $ 109.2 million , marketable securities of $ 18.2 million , and restricted cash and investments of $ 8.5 million . the decrease in unrestricted cash and cash equivalents was largely due to our early redemption of our senior notes . our principal sources of liquidity include cash and cash equivalents , marketable securities , cash flow from operations , amounts available under our credit facility , and other borrowings . in september 2005 , we issued $ 200.0 million in ten-year senior unsecured notes due october 1 , 2015 ( the `` senior notes '' ) . the senior notes were issued by ethan allen global inc. , bearing an annual coupon rate of 5.375 % with interest payable semi-annually in arrears on april 1 and october 1. we used the net proceeds of $ 198.4 million to improve our retail network , invest in our manufacturing and logistics operations , and for other general corporate purposes including dividend payments and share repurchases . in fiscal years 2011 through 2013 , the company repurchased an aggregate $ 70.6 million of the senior notes in several unsolicited transactions . on march 18 , 2015 , we repaid the remaining balance of $ 129.4 million , accrued interest of $ 3.2 million , and a “ make whole ” payment of $ 3.5 million , funded with $ 61.1 million from the company 's existing cash balances , and $ 75 million from our senior secured revolving credit and term loan facility . in connection with this early redemption , the company incurred a $ 3.7 million pre-tax charge , consisting of the “ make whole ” payment along with unamortized balances of bond discount and other costs . this charge is classified within the consolidated statements of comprehensive income under interest and other income ( expense ) .


 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 at june 30 , 2015 , we held unrestricted cash and equivalents of $ 76.2 million , marketable securities of $ 2.2 million , and restricted cash and investments of $ 8.0 million . at june 30 , 2014 , we held unrestricted cash and cash equivalents of $ 109.2 million , marketable securities of $ 18.2 million , and restricted cash and investments of $ 8.5 million . the decrease in unrestricted cash and cash equivalents was largely due to our early redemption of our senior notes . our principal sources of liquidity include cash and cash equivalents , marketable securities , cash flow from operations , amounts available under our credit facility , and other borrowings . in september 2005 , we issued $ 200.0 million in ten-year senior unsecured notes due october 1 , 2015 ( the `` senior notes '' ) . the senior notes were issued by ethan allen global inc. , bearing an annual coupon rate of 5.375 % with interest payable semi-annually in arrears on april 1 and october 1. we used the net proceeds of $ 198.4 million to improve our retail network , invest in our manufacturing and logistics operations , and for other general corporate purposes including dividend payments and share repurchases . in fiscal years 2011 through 2013 , the company repurchased an aggregate $ 70.6 million of the senior notes in several unsolicited transactions . on march 18 , 2015 , we repaid the remaining balance of $ 129.4 million , accrued interest of $ 3.2 million , and a “ make whole ” payment of $ 3.5 million , funded with $ 61.1 million from the company 's existing cash balances , and $ 75 million from our senior secured revolving credit and term loan facility . in connection with this early redemption , the company incurred a $ 3.7 million pre-tax charge , consisting of the “ make whole ” payment along with unamortized balances of bond discount and other costs . this charge is classified within the consolidated statements of comprehensive income under interest and other income ( expense ) .
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 Suspicious Activity Report : a wholesale purchase order or retail sales invoice ) ; the sales arrangement specifies a fixed or determinable sales price ; title and risk of ownership has passed to the customer ; no specific performance obligations remain ; product is shipped or services are provided to the customer ; collectability is reasonably assured . as such , revenue recognition generally occurs upon the shipment of goods to independent retailers or , in the case of ethan allen operated retail design centers , upon delivery to the customer . if a shipping charge is billed to customers , this is included in revenue . recorded sales provide for estimated returns and allowances . we permit our customers to return defective products and incorrect shipments , and terms we offer are standard for the industry . 22 ethan allen interiors inc. and subsidiaries allowance for doubtful accounts – we maintain an allowance for doubtful accounts for estimated losses resulting from the inability of our customers to make required payments . the allowance for doubtful accounts is based on a review of specifically identified accounts in addition to an overall aging analysis . judgments are made with respect to the collectability of accounts receivable based on historical experience and current economic trends . actual losses could differ from those estimates . retail design center acquisitions - we account for the acquisition of retail design centers and related assets with the purchase method . accounting for these transactions as purchase business combinations requires the allocation of purchase price paid to the assets acquired and liabilities assumed based on their fair values as of the date of the acquisition . the amount paid in excess of the fair value of net assets acquired is accounted for as goodwill . impairment of long-lived assets and goodwill – goodwill and other indefinite-lived intangible assets are evaluated for impairment on an annual basis during the fourth quarter of each fiscal year , and between annual tests whenever events or circumstances indicate that the carrying value of the goodwill or other intangible asset may exceed its fair value . when testing goodwill for impairment , we may assess qualitative factors for some or all of our reporting units to determine whether it is more likely than not ( that is , a likelihood of more than 50 percent ) that the fair value of a reporting unit is less than its carrying amount , including goodwill . alternatively , we may bypass this qualitative assessment for some or all of our reporting units and determine whether the carrying value exceeds the fair value using a quantitative assessment as described below . the recoverability of long-lived assets are evaluated for impairment by determining whether the carrying value will be recovered through the expected undiscounted future cash flows resulting from the use of the asset . in the event the sum of the expected undiscounted future cash flows is less than the carrying value of the asset , an impairment loss equal to the excess of the asset 's carrying value over its fair value is recorded . the long-term nature of these assets requires the estimation of cash inflows and outflows several years into the future and only takes into consideration technological advances known at the time of the impairment test . to evaluate goodwill using a quantitative assessment , the company determines the current fair value of the reporting units using a combination of “ market ” and “ income ” approaches . in the market approach , the “ guideline company ” method is used , which focuses on comparing the company 's risk profile and growth prospects to reasonably similar publicly traded companies . key assumptions used for the guideline company method are total invested capital ( “ tic ” ) multiples for revenues and operating cash flows , as well as consideration of control premiums . the tic multiples are determined based on public furniture companies within our peer group , and if appropriate , recent comparable transactions are considered . control premiums are determined using recent comparable transactions in the open market . under the income approach , a discounted cash flow method is used , which includes a terminal value , and is based on external analyst financial projection estimates , as well as internal financial projection estimates prepared by management . the long-term terminal growth rate assumptions reflect our current long-term view of the market in which we compete . discount rates use the weighted average cost of capital for companies within our peer group , adjusted for specific company risk premium factors . 23 ethan allen interiors inc. and subsidiaries the fair value of our trade name , which is the company 's only indefinite-lived intangible asset other than goodwill , is valued using the relief-from-royalty method . significant factors used in trade name valuation are rates for royalties , future growth , and a discount factor . royalty rates are determined using an average of recent comparable values . future growth rates are based on the company 's perception of the long-term values in the market in which we compete , and the discount rate is determined using the weighted average cost of capital for companies within our peer group , adjusted for specific company risk premium factors . i n the fourth quarter of fiscal years 2015 , 2014 and 2013 , the company performed qualitative assessments of the fair value of the wholesale reporting unit and concluded that the fair value of its goodwill exceeded its carrying value . in fiscal year 2011 the company performed a quantitative assessment and determined the fair value of its wholesale reporting unit exceeded its carrying value by a substantial margin . story_separator_special_tag our consolidated gross margin decreased to 54.4 % for fiscal 2014 from 54.6 % in fiscal 2013 as a result , primarily , of the lower mix of retail net sales to consolidated net sales in the current year ( 77.8 % ) compared to the prior fiscal year ( 79.3 % ) . operating expenses decreased $ 1.1 million or 0.3 % to $ 336.9 million or 45.1 % of net sales in fiscal 2014 from $ 337.9 million or 46.3 % of net sales in fiscal 2013. the decrease in current year expenses is primarily due to operating efficiencies , partly offset by higher variable costs on increased sales . operating income for the year ended june 30 , 2014 totaled $ 69.6 million , or 9.3 % of net sales , compared to $ 60.4 million , or 8.3 % of net sales , in fiscal 2013. w holesale operating income for fiscal 2014 totaled $ 57.8 million , or 12.7 % of net sales , as compared to $ 50.8 million , or 11.7 % of net sales , in fiscal 2013. retail operating income was $ 10.5 million , or 1.8 % of sales , for fiscal 2014 , compared to $ 8.0 million , or 1.4 % of sales , for fiscal 2013 , an improvement of $ 2.5 million . the improvement in consolidated operating income was primarily attributable to an increase in sales volume for both the retail and wholesale segments and the improved gross profit in the wholesale segment leveraged against tightly controlled operating expenses . interest and other income , net was $ 0.3 million in fiscal 2014 compared to an expense of $ 1.5 million in fiscal 2013. the $ 1.8 million increase was primarily due to the loss incurred on the repurchase of $ 24 million of the senior notes during the fourth quarter of the prior fiscal year . interest and other related financing costs decreased $ 1.3 million to $ 7.5 million from $ 8.8 million in fiscal 2013. the decrease is primarily due to less interest expense throughout fiscal 2014 , from lower debt due to the senior note repurchases during fiscal 2013. income tax was an expense of $ 19.5 million for fiscal 2014 as compared to an expense of $ 17.7 million for fiscal 2013. our effective tax rate for fiscal 2014 was 31.2 % compared to 35.3 % in fiscal 2013. the fiscal year 2014 effective tax rate includes tax expense on income , the benefit from the reversal of valuation allowances against certain deferred tax assets in the retail segment , and the recognition of certain previously unrecognized tax benefits , partly offset by recording additional uncertain tax positions and interest expense on uncertain tax positions . the fiscal 2013 effective tax rate includes tax expense on income , interest expense on uncertain tax positions , and the recording of additional uncertain tax positions partially offset by the recognition of previously unrecognized tax benefits and the impact of maintaining certain valuation allowances . net income for fiscal 2014 was $ 42.9 million as compared to $ 32.5 million in fiscal 2013. net income per diluted share totaled $ 1.47 in the current year compared to $ 1.11 per diluted share in the prior year . 28 ethan allen interiors inc. and subsidiaries story_separator_special_tag the facility replaced a $ 50 million senior secured , asset-based revolving credit facility ( the “ prior facility ” ) which was in effect on june 30 , 2014 , and which would have expired march 25 , 2016 , or june 26 , 2015 if the senior notes had not been refinanced prior to that date . at june 30 , 2014 , there was $ 0.6 million of standby letters of credit outstanding under the prior facility . the prior facility was secured by all property owned , leased or operated by the company in the united states excluding any real property owned by the company and contained customary covenants limiting the company 's ability to incur debt , engage in mergers and consolidations , make restricted payments ( including dividends ) , sell certain assets , and make investments . remaining availability under the prior facility totaled $ 49.4 million at june 30 , 2014 and as a result , covenants and other restricted payment limitations did not apply . at both june 30 , 2015 and june 30 , 2014 , we were in compliance with all covenants of the senior notes and the credit facilities . a summary of net cash provided by ( used in ) operating , investing , and financing activities for each of the last three fiscal years is provided below ( in millions ) : replace_table_token_9_th 30 ethan allen interiors inc. and subsidiaries operating activities in fiscal 2015 , cash of $ 55.1 million was generated by operating activities , a decrease of $ 4.8 million over fiscal 2014. net income plus depreciation and amortization in the current fiscal year includes a $ 3.7 million expense for the early redemption of our senior notes . of this amount , $ 3.5 million is offset as a positive in other operating activities , as this is considered a financing activity and not an operating activity . working capital items consist of current assets ( accounts receivable , inventories , prepaid and other current assets ) less current liabilities ( customer deposits , accounts payable , and accrued expenses and other current liabilities ) . investing activities in fiscal 2015 , $ 3.4 million of cash was provided by investing activities , whereas $ 12.1 million was used in the prior year comparable period , resulting in a $ 15.5 million comparative increase in cash in this fiscal year . more cash was provided in fiscal 2015 primarily due to current fiscal year increases both in net sales of marketable securities and net proceeds on the sale of real

