income before income taxes from mfg , net of the intercompany mfg elimination , offsets the merchandise amortization costs incurred by the us and canadian rental and cleaning reporting segment as the merchandise costs of this reporting segment are amortized and recognized based on inventories purchased from mfg at the transfer price which is above our manufacturing cost . the corporate operating segment consists of costs associated with our distribution center , sales and marketing , information systems , engineering , materials management , manufacturing planning , finance , budgeting , human resources , other general and administrative costs and interest expense . the revenues generated from the corporate operating segment represent certain direct sales made directly from our distribution center . the products sold by this operating segment are the same products rented and sold by the us and canadian rental and cleaning reporting segment . in the segment disclosures in note 15 , “ segment reporting ” , of our consolidated financial statements , no assets or capital expenditures are presented for the corporate operating segment as no assets are allocated to this operating segment in the information reviewed by our chief executive officer . however , depreciation and amortization expense related to certain assets are reflected in income from operations and income before income taxes for the corporate operating segment . the assets that give rise to this depreciation and amortization are included in the total assets of the us and canadian rental and cleaning reporting segment as this is how they are tracked and reviewed by us . we refer to our us and canadian rental and cleaning , mfg , and corporate segments combined as our “ core laundry operations ” . the specialty garments operating segment purchases , rents , cleans , delivers and sells , specialty garments and non-garment items primarily for nuclear and cleanroom applications . the first aid operating segment sells first aid cabinet services and other safety supplies . approximately 89 % of our revenues in fiscal 2012 were derived from us and canadian rental and cleaning , and corporate . a key driver of this business is the number of workers employed by our customers . our revenues are directly impacted by fluctuations in these employment levels . revenues from specialty garments , which accounted for 8 % of our 2012 revenues , increase during outages and refueling by nuclear power plants , as garment usage increases at these times . first aid represented 3 % of our total revenue in fiscal 2012. critical accounting policies and estimates we believe the following critical accounting policies reflect our more significant judgments and estimates used in the preparation of our consolidated financial statements . use of estimates we prepare our financial statements in conformity with us gaap , which requires management to make estimates and assumptions that affect the reported amounts in the financial statements and accompanying notes . these estimates are based on historical information , current trends , and information available from other sources . the actual results could differ from our estimates . foreign currency translation the functional currency of our foreign operations is the local country 's currency . transaction gains and losses , including gains and losses on our intercompany transactions , are included in other expense ( income ) , in the accompanying consolidated statements of income . assets and liabilities of operations outside the united states are translated into u.s. dollars using period-end exchange rates . revenues and expenses are translated at the average exchange rates in effect during each month of the fiscal year . the effects of foreign currency translation adjustments are included in shareholders ' equity as a component of accumulated other comprehensive income in the accompanying consolidated balance sheets . revenue recognition and allowance for doubtful accounts we recognize revenue from rental operations in the period in which the services are provided . direct sale revenue is recognized in the period in which the services are performed or when the product is shipped . our judgment and estimates are used in determining the collectability of accounts receivable and evaluating the adequacy of the allowance for doubtful accounts . we consider specific accounts receivable and historical bad debt experience , customer credit worthiness , current economic trends and the age of outstanding balances as part of our evaluation . changes in our estimates are reflected in the period they become known . if the financial condition of our customers were to deteriorate , resulting in an impairment of their ability to make payments , additional allowances may be required . material changes in our estimates may result in significant differences in the amount and timing of bad debt expense recognition for any given period . our revenues do not include taxes we collect from our customers and remit to governmental authorities . inventories and rental merchandise in service our inventories are stated at the lower of cost or market value , net of any reserve for excess and obsolete inventory . judgments and estimates are used in determining the likelihood that new goods on hand can be sold to our customers or used in our rental operations . historical inventory usage and current revenue trends are considered in estimating both excess and obsolete inventories . if actual product demand and market conditions are less favorable than the amount we projected , additional inventory write-downs may be required . we use the first-in , first-out ( “ fifo ” ) method to value our inventories , which primarily consist of finished goods . rental merchandise in service is being amortized on a straight-line basis over the estimated service lives of the merchandise , which range from 6 to 36 months . in establishing estimated lives for merchandise in service , our management considers historical experience and the intended use of the merchandise . story_separator_special_tag depreciation and amortization our depreciation and amortization expense was $ 66.4 million , or 5.3 % of revenues , in fiscal 2012 compared to $ 64.7 million , or 5.7 % of revenues in fiscal 2011. depreciation and amortization expense increased due to capital expenditure and acquisition activity but decreased as a percentage of revenues due to the strong revenue growth we experienced in fiscal 2012. income from operations for the year ended august 25 , 2012 , the changes in revenues in our core laundry operations , specialty garments and first aid segments , as well as the changes in our costs discussed above , resulted in the following changes in our income from operations : replace_table_token_5_th other expense ( income ) other expense ( income ) , which includes interest expense , interest income and foreign currency exchange ( gain ) loss , decreased by $ 3.0 million to $ 0.4 million in fiscal 2012 compared to $ 3.4 million in fiscal 2011. in fiscal 2012 , we had net interest income of $ 0.6 million compared to net interest expense of $ 4.2 million in fiscal 2011 primarily due to our repayment of $ 75.0 million in fixed-rate notes in june 2011 as well as the effect of an interest rate swap that matured in march 2011. this benefit was offset by foreign exchange losses of $ 1.0 million in fiscal 2012 compared to foreign exchange gains of $ 0.8 million in fiscal 2011. provision for income taxes our effective tax rate was 37.0 % for fiscal 2012 compared to 36.6 % for fiscal 2011. this increase was primarily due to the fact that the 2011 rate benefited from the reversal of tax contingency reserves related to the resolution of certain state tax audits . fiscal year ended august 27 , 2011 compared with fiscal year ended august 28 , 2010 revenues replace_table_token_6_th in fiscal 2011 , our consolidated revenues increased by $ 108.2 million from the comparable period in 2010 , or 10.5 % . this increase was primarily driven by an $ 89.1 million increase in our core laundry operations . core laundry revenues increased to $ 997.0 million in fiscal 2011 from $ 907.9 million in fiscal 2010 , or 9.8 % . this increase was primarily attributable to positive organic growth of 7.7 % . organic growth is comprised of new sales , additions to our existing customer base and price increases , offset by lost accounts and reductions to our existing customer base . organic growth in fiscal 2011 was impacted by improved sales representative productivity compared to fiscal 2010. in addition , wearer levels at our existing accounts increased slightly during the year . our positive organic growth in our core laundry operations was accompanied by positive acquisition-related growth of 1.6 % and the effect of a favorable fluctuation in the canadian foreign exchange rate , which accounted for a 0.5 % increase in revenue during fiscal year 2011. specialty garments ' revenue increased from $ 88.0 million in fiscal 2010 to $ 103.3 million in fiscal 2011 , or 17.4 % . this increase was primarily the result of an increase in power reactor outages supplemented by increased revenues from reactor rebuild projects . higher direct sales as well as increased revenues from our cleanroom operations also contributed to the revenue growth . first aid revenues increased 12.5 % , from $ 30.1 million in fiscal 2010 to $ 33.8 million in fiscal 2011. this increase was primarily the result of better performance from the segment 's wholesale distribution and pill packaging operations . cost of revenues cost of revenues increased from 60.5 % of revenues , or $ 620.7 million , in fiscal 2010 to 62.8 % of revenues , or $ 712.3 million , in fiscal 2011. this increase was primarily the result of higher merchandise costs , as well as the effect of higher fuel costs associated with operating our fleet of delivery trucks . in addition , overall distribution costs , including freight costs , were also higher as a percentage of revenues due to an increase in the number of units being shipped to our plants nationwide . partially offsetting these higher costs were lower payroll-related costs as a percentage of revenues . selling and administrative expense our selling and administrative expenses increased to $ 233.1 million in fiscal 2011 from $ 213.5 million in fiscal 2010 , although this reflected a slight decrease in these expenses as a percentage of revenues to 20.6 % of revenues in fiscal 2011 from 20.8 % of revenues in fiscal 2010. this decrease as a percentage of revenues was due principally to lower payroll and payroll-related costs as a percent of revenues , primarily due to the strong revenue growth we experienced in fiscal 2011 , which was partially offset by a $ 2.7 million increase in share-based compensation expense related to a grant of restricted stock to our chief executive officer in fiscal 2010. depreciation and amortization our depreciation and amortization expense increased to $ 64.7 million , or 5.7 % of revenues , in fiscal 2011 from $ 61.5 million , or 6.0 % of revenues , in fiscal 2010. the increase in depreciation and amortization expense was due to capital expenditure and acquisition activity in earlier periods . income from operations for the year ended august 27 , 2011 , the changes in revenues in our core laundry operations , specialty garments and first aid segments , as well as the changes in our costs discussed above , resulted in the following changes in our income from operations : replace_table_token_7_th other expense ( income ) other expense ( income ) , which includes interest expense , interest income and foreign currency exchange ( gain ) loss , decreased by $ 4.0 million to $ 3.4 million in fiscal 2011 compared to $ 7.4 million in fiscal 2010. net interest expense decreased from $ 6.7 million

liquidity and capital resources general for the fiscal year ended august 25 , 2012 , we had a net increase in cash and cash equivalents of $ 71.3 million . as of august 25 , 2012 , we had cash and cash equivalents of $ 120.1 million and working capital of $ 342.2 million . we believe that current cash and cash equivalent balances , cash generated from operations and amounts available under our credit agreement ( defined below ) will be sufficient to meet our current anticipated working capital and capital expenditure requirements for at least the next 12 months . sources and uses of cash during the fiscal year ended august 25 , 2012 , we generated cash from operating activities of $ 161.7 million resulting primarily from net income of $ 95.0 million , net of non-cash amounts charged for depreciation , amortization and accretion of $ 67.9 million and share based compensation of $ 6.7 million . we also generated cash as a result of decreases in prepaid taxes of $ 11.4 million , increases in accounts payables and accruals of $ 1.8 million and decreases in inventories of $ 0.6 million . our cash inflows were partially offset by increases in rental merchandise in service of $ 12.0 million , increases in accounts receivables of $ 7.6 million , and increases in prepaid expenses of $ 1.8 million . we used cash to , among other things , invest $ 74.5 million in capital expenditures and pay down debt in the amount of approximately $ 15.4 million . we have accumulated $ 56.3 million in cash outside the united states that is expected to be invested indefinitely outside the united states . if these funds were distributed to the u.s. in the form of dividends , the company would be subject to additional u.s. income taxes .


 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 general for the fiscal year ended august 25 , 2012 , we had a net increase in cash and cash equivalents of $ 71.3 million . as of august 25 , 2012 , we had cash and cash equivalents of $ 120.1 million and working capital of $ 342.2 million . we believe that current cash and cash equivalent balances , cash generated from operations and amounts available under our credit agreement ( defined below ) will be sufficient to meet our current anticipated working capital and capital expenditure requirements for at least the next 12 months . sources and uses of cash during the fiscal year ended august 25 , 2012 , we generated cash from operating activities of $ 161.7 million resulting primarily from net income of $ 95.0 million , net of non-cash amounts charged for depreciation , amortization and accretion of $ 67.9 million and share based compensation of $ 6.7 million . we also generated cash as a result of decreases in prepaid taxes of $ 11.4 million , increases in accounts payables and accruals of $ 1.8 million and decreases in inventories of $ 0.6 million . our cash inflows were partially offset by increases in rental merchandise in service of $ 12.0 million , increases in accounts receivables of $ 7.6 million , and increases in prepaid expenses of $ 1.8 million . we used cash to , among other things , invest $ 74.5 million in capital expenditures and pay down debt in the amount of approximately $ 15.4 million . we have accumulated $ 56.3 million in cash outside the united states that is expected to be invested indefinitely outside the united states . if these funds were distributed to the u.s. in the form of dividends , the company would be subject to additional u.s. income taxes .
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 Suspicious Activity Report : income before income taxes from mfg , net of the intercompany mfg elimination , offsets the merchandise amortization costs incurred by the us and canadian rental and cleaning reporting segment as the merchandise costs of this reporting segment are amortized and recognized based on inventories purchased from mfg at the transfer price which is above our manufacturing cost . the corporate operating segment consists of costs associated with our distribution center , sales and marketing , information systems , engineering , materials management , manufacturing planning , finance , budgeting , human resources , other general and administrative costs and interest expense . the revenues generated from the corporate operating segment represent certain direct sales made directly from our distribution center . the products sold by this operating segment are the same products rented and sold by the us and canadian rental and cleaning reporting segment . in the segment disclosures in note 15 , “ segment reporting ” , of our consolidated financial statements , no assets or capital expenditures are presented for the corporate operating segment as no assets are allocated to this operating segment in the information reviewed by our chief executive officer . however , depreciation and amortization expense related to certain assets are reflected in income from operations and income before income taxes for the corporate operating segment . the assets that give rise to this depreciation and amortization are included in the total assets of the us and canadian rental and cleaning reporting segment as this is how they are tracked and reviewed by us . we refer to our us and canadian rental and cleaning , mfg , and corporate segments combined as our “ core laundry operations ” . the specialty garments operating segment purchases , rents , cleans , delivers and sells , specialty garments and non-garment items primarily for nuclear and cleanroom applications . the first aid operating segment sells first aid cabinet services and other safety supplies . approximately 89 % of our revenues in fiscal 2012 were derived from us and canadian rental and cleaning , and corporate . a key driver of this business is the number of workers employed by our customers . our revenues are directly impacted by fluctuations in these employment levels . revenues from specialty garments , which accounted for 8 % of our 2012 revenues , increase during outages and refueling by nuclear power plants , as garment usage increases at these times . first aid represented 3 % of our total revenue in fiscal 2012. critical accounting policies and estimates we believe the following critical accounting policies reflect our more significant judgments and estimates used in the preparation of our consolidated financial statements . use of estimates we prepare our financial statements in conformity with us gaap , which requires management to make estimates and assumptions that affect the reported amounts in the financial statements and accompanying notes . these estimates are based on historical information , current trends , and information available from other sources . the actual results could differ from our estimates . foreign currency translation the functional currency of our foreign operations is the local country 's currency . transaction gains and losses , including gains and losses on our intercompany transactions , are included in other expense ( income ) , in the accompanying consolidated statements of income . assets and liabilities of operations outside the united states are translated into u.s. dollars using period-end exchange rates . revenues and expenses are translated at the average exchange rates in effect during each month of the fiscal year . the effects of foreign currency translation adjustments are included in shareholders ' equity as a component of accumulated other comprehensive income in the accompanying consolidated balance sheets . revenue recognition and allowance for doubtful accounts we recognize revenue from rental operations in the period in which the services are provided . direct sale revenue is recognized in the period in which the services are performed or when the product is shipped . our judgment and estimates are used in determining the collectability of accounts receivable and evaluating the adequacy of the allowance for doubtful accounts . we consider specific accounts receivable and historical bad debt experience , customer credit worthiness , current economic trends and the age of outstanding balances as part of our evaluation . changes in our estimates are reflected in the period they become known . if the financial condition of our customers were to deteriorate , resulting in an impairment of their ability to make payments , additional allowances may be required . material changes in our estimates may result in significant differences in the amount and timing of bad debt expense recognition for any given period . our revenues do not include taxes we collect from our customers and remit to governmental authorities . inventories and rental merchandise in service our inventories are stated at the lower of cost or market value , net of any reserve for excess and obsolete inventory . judgments and estimates are used in determining the likelihood that new goods on hand can be sold to our customers or used in our rental operations . historical inventory usage and current revenue trends are considered in estimating both excess and obsolete inventories . if actual product demand and market conditions are less favorable than the amount we projected , additional inventory write-downs may be required . we use the first-in , first-out ( “ fifo ” ) method to value our inventories , which primarily consist of finished goods . rental merchandise in service is being amortized on a straight-line basis over the estimated service lives of the merchandise , which range from 6 to 36 months . in establishing estimated lives for merchandise in service , our management considers historical experience and the intended use of the merchandise . story_separator_special_tag depreciation and amortization our depreciation and amortization expense was $ 66.4 million , or 5.3 % of revenues , in fiscal 2012 compared to $ 64.7 million , or 5.7 % of revenues in fiscal 2011. depreciation and amortization expense increased due to capital expenditure and acquisition activity but decreased as a percentage of revenues due to the strong revenue growth we experienced in fiscal 2012. income from operations for the year ended august 25 , 2012 , the changes in revenues in our core laundry operations , specialty garments and first aid segments , as well as the changes in our costs discussed above , resulted in the following changes in our income from operations : replace_table_token_5_th other expense ( income ) other expense ( income ) , which includes interest expense , interest income and foreign currency exchange ( gain ) loss , decreased by $ 3.0 million to $ 0.4 million in fiscal 2012 compared to $ 3.4 million in fiscal 2011. in fiscal 2012 , we had net interest income of $ 0.6 million compared to net interest expense of $ 4.2 million in fiscal 2011 primarily due to our repayment of $ 75.0 million in fixed-rate notes in june 2011 as well as the effect of an interest rate swap that matured in march 2011. this benefit was offset by foreign exchange losses of $ 1.0 million in fiscal 2012 compared to foreign exchange gains of $ 0.8 million in fiscal 2011. provision for income taxes our effective tax rate was 37.0 % for fiscal 2012 compared to 36.6 % for fiscal 2011. this increase was primarily due to the fact that the 2011 rate benefited from the reversal of tax contingency reserves related to the resolution of certain state tax audits . fiscal year ended august 27 , 2011 compared with fiscal year ended august 28 , 2010 revenues replace_table_token_6_th in fiscal 2011 , our consolidated revenues increased by $ 108.2 million from the comparable period in 2010 , or 10.5 % . this increase was primarily driven by an $ 89.1 million increase in our core laundry operations . core laundry revenues increased to $ 997.0 million in fiscal 2011 from $ 907.9 million in fiscal 2010 , or 9.8 % . this increase was primarily attributable to positive organic growth of 7.7 % . organic growth is comprised of new sales , additions to our existing customer base and price increases , offset by lost accounts and reductions to our existing customer base . organic growth in fiscal 2011 was impacted by improved sales representative productivity compared to fiscal 2010. in addition , wearer levels at our existing accounts increased slightly during the year . our positive organic growth in our core laundry operations was accompanied by positive acquisition-related growth of 1.6 % and the effect of a favorable fluctuation in the canadian foreign exchange rate , which accounted for a 0.5 % increase in revenue during fiscal year 2011. specialty garments ' revenue increased from $ 88.0 million in fiscal 2010 to $ 103.3 million in fiscal 2011 , or 17.4 % . this increase was primarily the result of an increase in power reactor outages supplemented by increased revenues from reactor rebuild projects . higher direct sales as well as increased revenues from our cleanroom operations also contributed to the revenue growth . first aid revenues increased 12.5 % , from $ 30.1 million in fiscal 2010 to $ 33.8 million in fiscal 2011. this increase was primarily the result of better performance from the segment 's wholesale distribution and pill packaging operations . cost of revenues cost of revenues increased from 60.5 % of revenues , or $ 620.7 million , in fiscal 2010 to 62.8 % of revenues , or $ 712.3 million , in fiscal 2011. this increase was primarily the result of higher merchandise costs , as well as the effect of higher fuel costs associated with operating our fleet of delivery trucks . in addition , overall distribution costs , including freight costs , were also higher as a percentage of revenues due to an increase in the number of units being shipped to our plants nationwide . partially offsetting these higher costs were lower payroll-related costs as a percentage of revenues . selling and administrative expense our selling and administrative expenses increased to $ 233.1 million in fiscal 2011 from $ 213.5 million in fiscal 2010 , although this reflected a slight decrease in these expenses as a percentage of revenues to 20.6 % of revenues in fiscal 2011 from 20.8 % of revenues in fiscal 2010. this decrease as a percentage of revenues was due principally to lower payroll and payroll-related costs as a percent of revenues , primarily due to the strong revenue growth we experienced in fiscal 2011 , which was partially offset by a $ 2.7 million increase in share-based compensation expense related to a grant of restricted stock to our chief executive officer in fiscal 2010. depreciation and amortization our depreciation and amortization expense increased to $ 64.7 million , or 5.7 % of revenues , in fiscal 2011 from $ 61.5 million , or 6.0 % of revenues , in fiscal 2010. the increase in depreciation and amortization expense was due to capital expenditure and acquisition activity in earlier periods . income from operations for the year ended august 27 , 2011 , the changes in revenues in our core laundry operations , specialty garments and first aid segments , as well as the changes in our costs discussed above , resulted in the following changes in our income from operations : replace_table_token_7_th other expense ( income ) other expense ( income ) , which includes interest expense , interest income and foreign currency exchange ( gain ) loss , decreased by $ 4.0 million to $ 3.4 million in fiscal 2011 compared to $ 7.4 million in fiscal 2010. net interest expense decreased from $ 6.7 million

