distiller 's grains is influenced by the price of corn , the supply of dry distiller 's grains , and demand from the local dairy and feed markets . our revenue is further influenced by our decision to operate the plant at any capacity level , maintenance requirements , and the influences of the underlying biological processes . during 2014 , the most significant factor impacting revenue has been the price received for ethanol . on january 15 , 2013 , we temporarily idled the corn grinding and ethanol production activities at our keyes , california plant due to unfavorable market conditions for corn ethanol production , while we undertook efforts perform maintenance and to restart the plant as an advanced biofuel producer . this action was in keeping with the company 's plan to move to advanced biofuel feedstocks and inputs using a recently approved combined grain sorghum and biogas epa pathway for a significant portion of our operational capacity . operations at the ethanol plant were restarted in april 2013. in september 2013 , we received approval by the us environmental protection agency to produce ethanol using grain sorghum and biogas along with the keyes plant existing combined heat and power ( chp ) system to generate higher value advanced biofuel renewable identification numbers ( rin 's ) . india during the twelve months ended december 31 , 2014 , 2013 and 2012 , we operated our biodiesel plant in india . however , our india operations were constrained by funds available from our working capital partner and by diesel price subsidies from the india government . during 2014 , the india government eliminated subsidies for diesel and increased the sales price of diesel to the market prices . our biodiesel pricing is indexed to the price of petroleum diesel , and as such , the increase in the price of petroleum diesel is expected to favorably impact the profitability of our india operations . we continue to diversify our feedstock , our product lines and our customer base . in early 2012 , we completed the construction of glycerin and oil refining units , which enable us to produce and sell refined glycerin and refined palm oil . during 2013 , we further increased sales with expanded orders from international customers . in addition , we commissioned biodiesel distillation capacity for the biodiesel plant in february 2014 and this allows the india plant to produce quality biodiesel which meets or exceeds international standards . during 2014 , we further diversified our feedstock with the introduction of animal oils and fats , which we used for the production of biodiesel to be sold into the european markets . in addition , we have begun to develop a base of industrial customers who use fatty acid methyl ester ( biodiesel ) as a specialty chemical for commercial manufacturing . north america segment revenue substantially all of our north america revenues during the years ended december 31 , 2014 , 2013 , and 2012 were from sales of ethanol and wdg . during the twelve months ended december 31 , 2014 , 2013 , 2012 , we produced and sold 60.2 million gallons , 42.4 million gallons , and 53.0 million gallons of ethanol and 408 thousand tons , 301 thousand tons , and 380 thousand tons of wdg , respectively . cost of goods sold substantially all of our feedstock is procured by j.d . heiskell . our cost of feedstock includes rail , truck , or ship transportation , local basis costs and a handling fee paid to j.d . heiskell . cost of goods sold also includes chemicals , plant overhead and out bound transportation . plant overhead includes direct and indirect costs associated with the operation of the ethanol plant , including the cost of electricity and natural gas , maintenance , insurance , direct labor , depreciation and freight . transportation includes the costs of in-bound delivery of corn by rail , inbound delivery of grain sorghum by ship , rail , and truck , and out-bound shipments of ethanol and wdg by truck . in 2014 , transportation cost for ethanol and wdg was approximately $ 0.09 per gallon . pursuant to a corn procurement and working capital agreement with j.d . heiskell , we purchase all of our corn and grain sorghum from heiskell . title to the corn or grain sorghum passes to us when the corn is ground for processing at our facility and entered into the production process . the credit term of the corn or grain sorghum purchased from j.d . heiskell is five days . j.d . heiskell purchases our ethanol and wdg on one-day terms . the price of corn is established by j.d heiskell based on chicago board of trade ( cbot ) pricing including transportation and basis , plus a handling fee . we establish pricing for wdg and ethanol pursuant to marketing agreements with kinergy and a.l . gilbert . ethanol prices are based on daily opis published rates , while the price of wdg is based on a percentage of dry distiller grains and corn prices . j.d . heiskell is contractually obligated to sell all of the ethanol to kinergy marketing llc , who in turn sells the ethanol to local blenders and all of the wdg to a.l gilbert who in turn sells the wdg to local dairies and feedlots . 28 sales , marketing and general administrative expenses ( sg & a ) sg & a expenses consist of employee compensation , professional services , travel , depreciation , taxes , insurance , rent and utilities , including license and permit fees , penalties and interest , and sales and marketing fees . our single largest expense is employee compensation , including related stock compensation , followed by sales and marketing fees paid in connection with the marketing and sale of ethanol and wdg . story_separator_special_tag the increase in revenues in the india segment for the year ended december 31 , 2013 reflects ( i ) an increase in the amount of biodiesel produced and sold as a result of consistent sales into the domestic market and several sales to one international customer during the year ended december 31 , 2013 compared to no international sales during the year ended december 31 , 2012 , ( ii ) continuing stronger sales of the refined glycerin unit ( iii ) a decrease in sales of natural refined palm oil ( nrpo ) and an increase in sales of crude palm oil . we sold 19.4 thousand metric tons of biodiesel , and 4.9 thousand metric tons of refined glycerin in 2013 , which were increases of 369 % and 115 % , respectively , compared to 2012 ; while the prices of biodiesel and refined glycerin decreased by 26 % to $ 913 per metric ton and 4 % to $ 939 per metric ton respectively in 2013 compared to 2012. in addition , we sold 8.2 thousand metric tons of rpo/stearin in 2013 compared to 6.5 thousand metric tons in 2012 while average price decreased by 140 % from 2012 to 2013. also , we sold 2 thousand metric tons of cpo in 2013 which made up of 1 % of our total india revenue in 2013. for the year ended december 31 , 2013 , we generated approximately 55 % of revenue from sales of biodiesel ( methyl ester ) , 14 % of revenue from sales of glycerin and 31 % of revenue from sales of nrpo and crude palm oil , compared to 31 % of revenue from sales of biodiesel , 16 % of revenue from sales of glycerin and 53 % of revenue from sales of nrpo for the year ended december 31 , 2012. cost of goods sold fiscal year ended december 31 ( in thousands ) replace_table_token_12_th north america . we ground 15.0 million bushels of corn and grain sorghum during the year ended december 31 , 2013 compared to 18.6 million bushels of corn during the twelve months ended december 31 , 2012. our cost of feedstock on a per ton basis decreased by 14 % for the twelve months ended december 31 , 2013 as compared to 2012. the decrease in costs of goods sold between the twelve months ended december 31 , 2013 and 2012 reflects the idling of the keyes , ca plant from january 15 , 2013 through april 22 , 2013 compared to twelve months of operations during the year ended december 31 , 2012 as well as decreased feedstock costs . india . the increase in cost of goods sold reflects the increase in sales of biodiesel and refined glycerin revenue in 2013. in addition , the average cost of nrpo increased 21 % per ton in 2013 compared to 2012. even though , the cost of goods sold increased , gross margins were positive in 2013 due to higher volume sales in biodiesel and refined glycerin compared to 2012 which had negative gross margins due to higher raw material costs and lower finished goods prices in 2012. we processed 4 thousand metric tons of refined palm oil ( rpo ) and 3.9 thousand metric tons of crude glycerin during the twelve months ended december 31 , 2013 to produce 19.8 thousand metric tons of biodiesel and 5.0 thousand metric tons of refined glycerin compared to the processing of 4.7 thousand metric tons of refined palm oil and 1.3 thousand metric tons of crude glycerin to produce 4.0 thousand metric tons of biodiesel and 2.3 thousand metric tons of refined glycerin during the 2012 . 33 gross profit ( loss ) fiscal year ended december 31 ( in thousands ) replace_table_token_13_th north america . gross profit increased by 271.4 % in the year ended december 31 , 2013 compared to the year ended december 31 , 2012 due to decreases in corn prices by 14 % . india . the increase in gross profit was attributable to the increase in overall revenues and volume in the year ended december 31 , 2013 compared to the year ended december 31 , 2012. operating expenses r & d fiscal year ended december 31 ( in thousands ) replace_table_token_14_th the decrease in r & d expense in our north america segment in 2013 primarily came from lower legal costs compared to 2012 offset by the increase in amortization expense in 2013. legal costs in 2012 related principally to the acquisition of zymetis in 2012. sg & a fiscal year ended december 31 ( in thousands ) replace_table_token_15_th selling , general and administrative expenses ( sg & a ) . sg & a expenses consist primarily of salaries and related expenses for employees , marketing expenses related to sales of ethanol and wdg in north america and biodiesel and other products in india , as well as professional fees , other corporate expenses , and related facilities expenses . north america . sg & a expenses as a percentage of revenue in the year ended december 31 , 2013 increased to 9 % as compared to 6 % in the corresponding period of 2012. the increase in sg & a in the year ended december 31 , 2013 was primarily attributable to : ( i ) reclassification of fixed costs from cost of goods sold to sg & a in early 2013 related to idling of the plant of approximately $ 2.5 million , ( ii ) stock compensation expense of approximately $ 0.7 million , ( iii ) $ 0.2 million in payroll expense , and ( iv ) $ 0.2 million in other miscellaneous expense . these increases for the year ended december 31 , 2013 compared with 2012 were offset by decreases in ( i ) financial advisory service fees of $ 1.9 million and ( ii ) marketing fees of $ 0.3

liquidity and capital resources cash and cash equivalents cash and cash equivalents were $ 0.3 million at december 31 , 2014 , of which $ 0.2 million was held in north america and $ 0.1 million was held in our indian subsidiary . our current ratio at december 31 , 2014 was 0.29 compared to a current ratio of 0.35 at december 31 , 2013. we expect that our future available capital resources will consist primarily of cash generated from operations , remaining cash balances , eb-5 program borrowings , amounts available for borrowing , if any , under our senior debt facilities and our subordinated debt facilities , and any additional funds raised through sales of equity . 35 liquidity cash and cash equivalents , current a ssets , current liabilities and debt at the end of each period were as follows ( in thousands ) : replace_table_token_17_th our principal sources of liquidity have been cash provided by operations and borrowings under various debt arrangements . during the first quarter of 2015 , funding from the eb-5 program began , and to the date of this report , funds from 37 investors , representing $ 18.5 million of funding have been authorized for release from the escrow account thus providing an additional source of liquidity for 2015. our principal uses of cash have been to service indebtedness and capital expenditures . we anticipate these uses will continue to be our principal uses of cash in the future . global financial and credit markets have been volatile in recent years , and future adverse conditions of these markets could negatively affect our ability to secure funds or raise capital at a reasonable cost or at all .


 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 cash and cash equivalents cash and cash equivalents were $ 0.3 million at december 31 , 2014 , of which $ 0.2 million was held in north america and $ 0.1 million was held in our indian subsidiary . our current ratio at december 31 , 2014 was 0.29 compared to a current ratio of 0.35 at december 31 , 2013. we expect that our future available capital resources will consist primarily of cash generated from operations , remaining cash balances , eb-5 program borrowings , amounts available for borrowing , if any , under our senior debt facilities and our subordinated debt facilities , and any additional funds raised through sales of equity . 35 liquidity cash and cash equivalents , current a ssets , current liabilities and debt at the end of each period were as follows ( in thousands ) : replace_table_token_17_th our principal sources of liquidity have been cash provided by operations and borrowings under various debt arrangements . during the first quarter of 2015 , funding from the eb-5 program began , and to the date of this report , funds from 37 investors , representing $ 18.5 million of funding have been authorized for release from the escrow account thus providing an additional source of liquidity for 2015. our principal uses of cash have been to service indebtedness and capital expenditures . we anticipate these uses will continue to be our principal uses of cash in the future . global financial and credit markets have been volatile in recent years , and future adverse conditions of these markets could negatively affect our ability to secure funds or raise capital at a reasonable cost or at all .
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 Suspicious Activity Report : distiller 's grains is influenced by the price of corn , the supply of dry distiller 's grains , and demand from the local dairy and feed markets . our revenue is further influenced by our decision to operate the plant at any capacity level , maintenance requirements , and the influences of the underlying biological processes . during 2014 , the most significant factor impacting revenue has been the price received for ethanol . on january 15 , 2013 , we temporarily idled the corn grinding and ethanol production activities at our keyes , california plant due to unfavorable market conditions for corn ethanol production , while we undertook efforts perform maintenance and to restart the plant as an advanced biofuel producer . this action was in keeping with the company 's plan to move to advanced biofuel feedstocks and inputs using a recently approved combined grain sorghum and biogas epa pathway for a significant portion of our operational capacity . operations at the ethanol plant were restarted in april 2013. in september 2013 , we received approval by the us environmental protection agency to produce ethanol using grain sorghum and biogas along with the keyes plant existing combined heat and power ( chp ) system to generate higher value advanced biofuel renewable identification numbers ( rin 's ) . india during the twelve months ended december 31 , 2014 , 2013 and 2012 , we operated our biodiesel plant in india . however , our india operations were constrained by funds available from our working capital partner and by diesel price subsidies from the india government . during 2014 , the india government eliminated subsidies for diesel and increased the sales price of diesel to the market prices . our biodiesel pricing is indexed to the price of petroleum diesel , and as such , the increase in the price of petroleum diesel is expected to favorably impact the profitability of our india operations . we continue to diversify our feedstock , our product lines and our customer base . in early 2012 , we completed the construction of glycerin and oil refining units , which enable us to produce and sell refined glycerin and refined palm oil . during 2013 , we further increased sales with expanded orders from international customers . in addition , we commissioned biodiesel distillation capacity for the biodiesel plant in february 2014 and this allows the india plant to produce quality biodiesel which meets or exceeds international standards . during 2014 , we further diversified our feedstock with the introduction of animal oils and fats , which we used for the production of biodiesel to be sold into the european markets . in addition , we have begun to develop a base of industrial customers who use fatty acid methyl ester ( biodiesel ) as a specialty chemical for commercial manufacturing . north america segment revenue substantially all of our north america revenues during the years ended december 31 , 2014 , 2013 , and 2012 were from sales of ethanol and wdg . during the twelve months ended december 31 , 2014 , 2013 , 2012 , we produced and sold 60.2 million gallons , 42.4 million gallons , and 53.0 million gallons of ethanol and 408 thousand tons , 301 thousand tons , and 380 thousand tons of wdg , respectively . cost of goods sold substantially all of our feedstock is procured by j.d . heiskell . our cost of feedstock includes rail , truck , or ship transportation , local basis costs and a handling fee paid to j.d . heiskell . cost of goods sold also includes chemicals , plant overhead and out bound transportation . plant overhead includes direct and indirect costs associated with the operation of the ethanol plant , including the cost of electricity and natural gas , maintenance , insurance , direct labor , depreciation and freight . transportation includes the costs of in-bound delivery of corn by rail , inbound delivery of grain sorghum by ship , rail , and truck , and out-bound shipments of ethanol and wdg by truck . in 2014 , transportation cost for ethanol and wdg was approximately $ 0.09 per gallon . pursuant to a corn procurement and working capital agreement with j.d . heiskell , we purchase all of our corn and grain sorghum from heiskell . title to the corn or grain sorghum passes to us when the corn is ground for processing at our facility and entered into the production process . the credit term of the corn or grain sorghum purchased from j.d . heiskell is five days . j.d . heiskell purchases our ethanol and wdg on one-day terms . the price of corn is established by j.d heiskell based on chicago board of trade ( cbot ) pricing including transportation and basis , plus a handling fee . we establish pricing for wdg and ethanol pursuant to marketing agreements with kinergy and a.l . gilbert . ethanol prices are based on daily opis published rates , while the price of wdg is based on a percentage of dry distiller grains and corn prices . j.d . heiskell is contractually obligated to sell all of the ethanol to kinergy marketing llc , who in turn sells the ethanol to local blenders and all of the wdg to a.l gilbert who in turn sells the wdg to local dairies and feedlots . 28 sales , marketing and general administrative expenses ( sg & a ) sg & a expenses consist of employee compensation , professional services , travel , depreciation , taxes , insurance , rent and utilities , including license and permit fees , penalties and interest , and sales and marketing fees . our single largest expense is employee compensation , including related stock compensation , followed by sales and marketing fees paid in connection with the marketing and sale of ethanol and wdg . story_separator_special_tag the increase in revenues in the india segment for the year ended december 31 , 2013 reflects ( i ) an increase in the amount of biodiesel produced and sold as a result of consistent sales into the domestic market and several sales to one international customer during the year ended december 31 , 2013 compared to no international sales during the year ended december 31 , 2012 , ( ii ) continuing stronger sales of the refined glycerin unit ( iii ) a decrease in sales of natural refined palm oil ( nrpo ) and an increase in sales of crude palm oil . we sold 19.4 thousand metric tons of biodiesel , and 4.9 thousand metric tons of refined glycerin in 2013 , which were increases of 369 % and 115 % , respectively , compared to 2012 ; while the prices of biodiesel and refined glycerin decreased by 26 % to $ 913 per metric ton and 4 % to $ 939 per metric ton respectively in 2013 compared to 2012. in addition , we sold 8.2 thousand metric tons of rpo/stearin in 2013 compared to 6.5 thousand metric tons in 2012 while average price decreased by 140 % from 2012 to 2013. also , we sold 2 thousand metric tons of cpo in 2013 which made up of 1 % of our total india revenue in 2013. for the year ended december 31 , 2013 , we generated approximately 55 % of revenue from sales of biodiesel ( methyl ester ) , 14 % of revenue from sales of glycerin and 31 % of revenue from sales of nrpo and crude palm oil , compared to 31 % of revenue from sales of biodiesel , 16 % of revenue from sales of glycerin and 53 % of revenue from sales of nrpo for the year ended december 31 , 2012. cost of goods sold fiscal year ended december 31 ( in thousands ) replace_table_token_12_th north america . we ground 15.0 million bushels of corn and grain sorghum during the year ended december 31 , 2013 compared to 18.6 million bushels of corn during the twelve months ended december 31 , 2012. our cost of feedstock on a per ton basis decreased by 14 % for the twelve months ended december 31 , 2013 as compared to 2012. the decrease in costs of goods sold between the twelve months ended december 31 , 2013 and 2012 reflects the idling of the keyes , ca plant from january 15 , 2013 through april 22 , 2013 compared to twelve months of operations during the year ended december 31 , 2012 as well as decreased feedstock costs . india . the increase in cost of goods sold reflects the increase in sales of biodiesel and refined glycerin revenue in 2013. in addition , the average cost of nrpo increased 21 % per ton in 2013 compared to 2012. even though , the cost of goods sold increased , gross margins were positive in 2013 due to higher volume sales in biodiesel and refined glycerin compared to 2012 which had negative gross margins due to higher raw material costs and lower finished goods prices in 2012. we processed 4 thousand metric tons of refined palm oil ( rpo ) and 3.9 thousand metric tons of crude glycerin during the twelve months ended december 31 , 2013 to produce 19.8 thousand metric tons of biodiesel and 5.0 thousand metric tons of refined glycerin compared to the processing of 4.7 thousand metric tons of refined palm oil and 1.3 thousand metric tons of crude glycerin to produce 4.0 thousand metric tons of biodiesel and 2.3 thousand metric tons of refined glycerin during the 2012 . 33 gross profit ( loss ) fiscal year ended december 31 ( in thousands ) replace_table_token_13_th north america . gross profit increased by 271.4 % in the year ended december 31 , 2013 compared to the year ended december 31 , 2012 due to decreases in corn prices by 14 % . india . the increase in gross profit was attributable to the increase in overall revenues and volume in the year ended december 31 , 2013 compared to the year ended december 31 , 2012. operating expenses r & d fiscal year ended december 31 ( in thousands ) replace_table_token_14_th the decrease in r & d expense in our north america segment in 2013 primarily came from lower legal costs compared to 2012 offset by the increase in amortization expense in 2013. legal costs in 2012 related principally to the acquisition of zymetis in 2012. sg & a fiscal year ended december 31 ( in thousands ) replace_table_token_15_th selling , general and administrative expenses ( sg & a ) . sg & a expenses consist primarily of salaries and related expenses for employees , marketing expenses related to sales of ethanol and wdg in north america and biodiesel and other products in india , as well as professional fees , other corporate expenses , and related facilities expenses . north america . sg & a expenses as a percentage of revenue in the year ended december 31 , 2013 increased to 9 % as compared to 6 % in the corresponding period of 2012. the increase in sg & a in the year ended december 31 , 2013 was primarily attributable to : ( i ) reclassification of fixed costs from cost of goods sold to sg & a in early 2013 related to idling of the plant of approximately $ 2.5 million , ( ii ) stock compensation expense of approximately $ 0.7 million , ( iii ) $ 0.2 million in payroll expense , and ( iv ) $ 0.2 million in other miscellaneous expense . these increases for the year ended december 31 , 2013 compared with 2012 were offset by decreases in ( i ) financial advisory service fees of $ 1.9 million and ( ii ) marketing fees of $ 0.3

