▪ revenues decreased $ 65.1 million , or 2.1 % , compared to the prior year . revenues were impacted by changes in our pricing structure whereby we offered lower prices for millions of our u.s. assisted tax preparation clients , which was partially offset by a 5.9 % increase in paid u.s. diy returns . ▪ operating expenses increased $ 71.2 million , or 3.0 % , due to a combination of higher compensation , marketing , and information technology expenses , partially offset by reductions in depreciation and amortization . ▪ pretax earnings decreased $ 123.6 million , or 18.5 % , due to the revenue and expense changes mentioned above . 22 2019 form 10-k | h & r block , inc. ▪ income tax expense increased $ 58.1 million , or 138.9 % , due to tax legislation enacted in the prior fiscal year . see item 8 , note 10 to the consolidated financial statements for further discussion . ▪ net income from continuing operations decreased $ 181.7 million , or 29.0 % , compared with the prior year , due to lower pretax earnings and higher income taxes . ▪ diluted earnings per share from continuing operations decreased 27.9 % from the prior year to $ 2.15 due to lower net income offset by share repurchases . ▪ earnings from continuing operations before interest , taxes , depreciation and amortization ( ebitda ) decreased $ 142.5 million , or 15.1 % , to $ 798.9 million . see `` non-gaap financial information `` at the end of this item for a reconciliation of non-gaap measures . results of operations our subsidiaries provide assisted , diy , and virtual tax preparation solutions through multiple channels ( including in-person , online and mobile applications , virtual , and desktop software ) and distribute h & r block-branded products and services , including those of our financial partners , to the general public primarily in the u.s. , canada , australia , and their respective territories . tax returns are either prepared by h & r block tax professionals ( in company-owned or franchise offices , virtually or via an internet review ) or prepared and filed by our clients through our diy tax solutions . we operate as a single segment that includes all of our continuing operations , which are designed to enable clients to obtain tax preparation services seamlessly . h & r block , inc. | 2019 form 10-k 23 replace_table_token_4_th ( 1 ) an assisted tax return is defined as a current or prior year individual tax return that has been accepted and paid for by the client . also included are tax pro go sm , tax pro review sm , and business returns . a diy return is defined as a return that has been electronically filed and accepted by the irs . also included are online returns paid and printed . ( 2 ) net average charge is calculated as tax preparation fees divided by tax returns prepared . for diy , net average charge excludes irs free file . ( 3 ) net average charge related to h & r block franchise operations represents tax preparation fees collected by h & r block franchisees divided by returns prepared in franchise offices . h & r block will recognize a portion of franchise revenues as franchise royalties based on the terms of franchise agreements . we provide net average charge as a key operating metric because we consider it an important supplemental measure useful to analysts , investors , and other interested parties as it provides insights into pricing and tax return mix relative to our customer base , which are significant drivers of revenue . our definition of net average charge may not be comparable to similarly titled measures of other companies . 24 2019 form 10-k | h & r block , inc. replace_table_token_5_th ( 1 ) we reclassified $ 31.0 million of supplies expense from its own financial statement line to other expenses for fiscal year 2018 to conform to the current year presentation . ( 2 ) see `` non-gaap financial information `` at the end of this item for a reconciliation of non-gaap measures . fiscal 2019 compared to fiscal 2018 revenues decreased $ 65.1 million , or 2.1 % , compared to the prior year . u.s. assisted tax preparation fees decreased $ 88.2 million , or 4.5 % , primarily due to a decrease in net average charge of 4.0 % due to lower prices . u.s. diy tax preparation fees increased $ 16.9 million , or 7.0 % , primarily due to higher online volumes . h & r block , inc. | 2019 form 10-k 25 total operating expenses increased $ 71.2 million or 3.0 % from the prior year . field wages increased $ 10.7 million , or 1.4 % , due to higher office labor cost , including short-term incentives . other wages increased $ 25.1 million , or 13.1 % , primarily due to higher information technology wages and short-term incentive increases . occupancy expenses were consistent with the prior year , largely due to prior year write-offs of leasehold improvements for approximately 400 offices that we decided to permanently close , offset by lease buyout payments related to those offices in the current year . marketing expenses increased $ 20.7 million , or 8.3 % , primarily due to higher online advertising . depreciation and amortization decreased $ 16.6 million , or 9.1 % , primarily due to lower depreciation on equipment and amortization of internally developed software . story_separator_special_tag the income tax laws of jurisdictions in which we operate are complex and subject to different interpretations by the taxpayer and applicable government taxing authorities . income tax returns filed by us are based on our interpretation of these rules . the amount of income taxes we pay is subject to ongoing audits by federal , state and foreign tax authorities , which may result in proposed assessments , including interest or penalties . we accrue a liability for unrecognized tax benefits arising from uncertain tax positions reflecting our judgment as to the ultimate resolution of the applicable issues . assumptions and approach used . differences between a tax position taken or expected to be taken in our tax returns and the amount of benefit recorded in our financial statements result in unrecognized tax benefits . unrecognized tax benefits are recorded in the balance sheet as either a liability or reductions to recorded tax assets , as applicable . our uncertain tax positions arise from items such as apportionment of income for state purposes , transfer pricing , and the deductibility of related party transactions . we evaluate each uncertain tax position based on its technical merits . for each position , we consider all applicable information including relevant tax laws , the taxing authorities potential position , our tax return position , and the possible settlement outcomes to determine the amount of liability to record . in making this determination , we assume the tax authority has all relevant information at its disposal . sensitivity of estimate to change . our assessment of the technical merits and measurement of tax benefits associated with uncertain tax positions is subject to a high degree of judgment and estimation . actual results may differ from our current judgments due to a variety of factors , including changes in law , interpretations of law by taxing authorities that differ from our assessments , changes in the jurisdictions in which we operate and results of routine tax examinations . we believe we have adequately provided for any reasonably foreseeable outcome related to these matters . however , our future results may include favorable or unfavorable adjustments to our estimated tax liabilities in the period the assessments are made or resolved , or when statutes of limitation on potential assessments expire . as a result , our effective tax rate may fluctuate on a quarterly basis . h & r block , inc. | 2019 form 10-k 27 see the additional discussion in item 8 , note 10 to the consolidated financial statements . new accounting pronouncements see item 8 , note 1 to the consolidated financial statements for a discussion of recently issued accounting pronouncements . financial condition these comments should be read in conjunction with the consolidated balance sheets and consolidated statements of cash flows included in item 8 . capital resources and liquidity – overview – our primary sources of capital and liquidity include cash from operations ( including changes in working capital ) , draws on our 2018 cloc , and issuances of debt . we use our sources of liquidity primarily to fund working capital , service and repay debt , pay dividends , repurchase shares of our common stock , and acquire businesses . our operations are highly seasonal and substantially all of our revenues and cash flow are generated during the period from february through april . therefore , we require the use of cash to fund losses and working capital needs from may through january , and typically rely on available cash balances from the prior tax season and borrowings to meet our off-season liquidity needs . given the likely availability of a number of liquidity options discussed herein , we believe that , in the absence of any unexpected developments , our existing sources of capital as of april 30 , 2019 are sufficient to meet our future operating and financing needs . discussion of consolidated statements of cash flows – the following table summarizes our statements of cash flows for fiscal years 2019 and 2018 . see item 8 for the complete consolidated statements of cash flows for these periods . replace_table_token_7_th operating activities . cash provided by operating activities decreased $ 243.5 million from fiscal year 2018 . the decrease from the prior year was primarily due to lower net income and higher taxes paid compared to the prior year . investing activities . story_separator_special_tag a material adverse impact on the emerald advance tm product , our business , and our consolidated financial position , results of operations , and cash flows . we will continue to analyze the potential impact on the company as the court case and the cfpb 's pending rulemaking process progress . from time to time , we receive inquiries from governmental authorities regarding the applicability of laws to our services and products and other matters relating to our business . we can not predict what effect future laws , changes in interpretations of existing laws or the results of future governmental inquiries with respect to services and products or other matters relating to our business may have on our consolidated financial position , results of operations and cash flows . we have received certain governmental inquiries relating to our irs free file program . we may also be subject to future inquiries or other proceedings regarding this program or other aspects of our business . regulatory inquiries may result in the incurrence of additional expense , diversion of management 's attention , adverse judgments , 30 2019 form 10-k | h & r block , inc. settlements , fines , penalties , injunctions or other relief . see additional discussion of legal matters in item 8 , note 13 to the consolidated financial statements . non-gaap financial information non-gaap financial measures should not be considered as a substitute for , or superior to , measures of financial performance prepared in accordance with gaap . because these measures are

cash used in investing activities totaled $ 155.1 million compared to $ 112.1 million in the prior year . this change is principally due to a $ 40.0 million investment in an available-for-sale debt security in the current fiscal year . financing activities . cash used in financing activities increased $ 213.0 million . this increase resulted primarily from higher share repurchase activity in the current year and lower stock option exercises compared to the prior year . cash requirements – dividends and share repurchase . returning capital to shareholders in the form of dividends and the repurchase of outstanding shares has historically been a significant component of our capital allocation plan . we have consistently paid quarterly dividends . dividends paid totaled $ 205.5 million and $ 200.5 million in fiscal years 2019 and 2018 , respectively . although we have historically paid dividends and plan to continue to do so , there can be no assurances that circumstances will not change in the future that could affect our ability or decisions to pay dividends . 28 2019 form 10-k | h & r block , inc. in september 2015 , our board of directors approved a $ 3.5 billion share repurchase program , effective through june 2019. as a part of the repurchase program , in the current year , we purchased $ 184.8 million of our common stock at an average price of $ 23.51 per share . see item 8 , note 8 to the consolidated financial statements for additional information . in june 2019 , our board of directors extended its previous share repurchase authorization for three years . approximately $ 1.0 billion remains under this authorization , which now expires in june 2022. these repurchases may be effectuated through open market transactions , some of which may be effectuated under sec rule 10b5-1 . the company may cancel , suspend , or extend the time period for the purchase of shares at any time . any repurchases will be funded primarily through available cash and cash from operations . although we may continue to repurchase shares , there is no assurance that we will purchase up to the full board authorization .


 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 used in investing activities totaled $ 155.1 million compared to $ 112.1 million in the prior year . this change is principally due to a $ 40.0 million investment in an available-for-sale debt security in the current fiscal year . financing activities . cash used in financing activities increased $ 213.0 million . this increase resulted primarily from higher share repurchase activity in the current year and lower stock option exercises compared to the prior year . cash requirements – dividends and share repurchase . returning capital to shareholders in the form of dividends and the repurchase of outstanding shares has historically been a significant component of our capital allocation plan . we have consistently paid quarterly dividends . dividends paid totaled $ 205.5 million and $ 200.5 million in fiscal years 2019 and 2018 , respectively . although we have historically paid dividends and plan to continue to do so , there can be no assurances that circumstances will not change in the future that could affect our ability or decisions to pay dividends . 28 2019 form 10-k | h & r block , inc. in september 2015 , our board of directors approved a $ 3.5 billion share repurchase program , effective through june 2019. as a part of the repurchase program , in the current year , we purchased $ 184.8 million of our common stock at an average price of $ 23.51 per share . see item 8 , note 8 to the consolidated financial statements for additional information . in june 2019 , our board of directors extended its previous share repurchase authorization for three years . approximately $ 1.0 billion remains under this authorization , which now expires in june 2022. these repurchases may be effectuated through open market transactions , some of which may be effectuated under sec rule 10b5-1 . the company may cancel , suspend , or extend the time period for the purchase of shares at any time . any repurchases will be funded primarily through available cash and cash from operations . although we may continue to repurchase shares , there is no assurance that we will purchase up to the full board authorization .
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 Suspicious Activity Report : ▪ revenues decreased $ 65.1 million , or 2.1 % , compared to the prior year . revenues were impacted by changes in our pricing structure whereby we offered lower prices for millions of our u.s. assisted tax preparation clients , which was partially offset by a 5.9 % increase in paid u.s. diy returns . ▪ operating expenses increased $ 71.2 million , or 3.0 % , due to a combination of higher compensation , marketing , and information technology expenses , partially offset by reductions in depreciation and amortization . ▪ pretax earnings decreased $ 123.6 million , or 18.5 % , due to the revenue and expense changes mentioned above . 22 2019 form 10-k | h & r block , inc. ▪ income tax expense increased $ 58.1 million , or 138.9 % , due to tax legislation enacted in the prior fiscal year . see item 8 , note 10 to the consolidated financial statements for further discussion . ▪ net income from continuing operations decreased $ 181.7 million , or 29.0 % , compared with the prior year , due to lower pretax earnings and higher income taxes . ▪ diluted earnings per share from continuing operations decreased 27.9 % from the prior year to $ 2.15 due to lower net income offset by share repurchases . ▪ earnings from continuing operations before interest , taxes , depreciation and amortization ( ebitda ) decreased $ 142.5 million , or 15.1 % , to $ 798.9 million . see `` non-gaap financial information `` at the end of this item for a reconciliation of non-gaap measures . results of operations our subsidiaries provide assisted , diy , and virtual tax preparation solutions through multiple channels ( including in-person , online and mobile applications , virtual , and desktop software ) and distribute h & r block-branded products and services , including those of our financial partners , to the general public primarily in the u.s. , canada , australia , and their respective territories . tax returns are either prepared by h & r block tax professionals ( in company-owned or franchise offices , virtually or via an internet review ) or prepared and filed by our clients through our diy tax solutions . we operate as a single segment that includes all of our continuing operations , which are designed to enable clients to obtain tax preparation services seamlessly . h & r block , inc. | 2019 form 10-k 23 replace_table_token_4_th ( 1 ) an assisted tax return is defined as a current or prior year individual tax return that has been accepted and paid for by the client . also included are tax pro go sm , tax pro review sm , and business returns . a diy return is defined as a return that has been electronically filed and accepted by the irs . also included are online returns paid and printed . ( 2 ) net average charge is calculated as tax preparation fees divided by tax returns prepared . for diy , net average charge excludes irs free file . ( 3 ) net average charge related to h & r block franchise operations represents tax preparation fees collected by h & r block franchisees divided by returns prepared in franchise offices . h & r block will recognize a portion of franchise revenues as franchise royalties based on the terms of franchise agreements . we provide net average charge as a key operating metric because we consider it an important supplemental measure useful to analysts , investors , and other interested parties as it provides insights into pricing and tax return mix relative to our customer base , which are significant drivers of revenue . our definition of net average charge may not be comparable to similarly titled measures of other companies . 24 2019 form 10-k | h & r block , inc. replace_table_token_5_th ( 1 ) we reclassified $ 31.0 million of supplies expense from its own financial statement line to other expenses for fiscal year 2018 to conform to the current year presentation . ( 2 ) see `` non-gaap financial information `` at the end of this item for a reconciliation of non-gaap measures . fiscal 2019 compared to fiscal 2018 revenues decreased $ 65.1 million , or 2.1 % , compared to the prior year . u.s. assisted tax preparation fees decreased $ 88.2 million , or 4.5 % , primarily due to a decrease in net average charge of 4.0 % due to lower prices . u.s. diy tax preparation fees increased $ 16.9 million , or 7.0 % , primarily due to higher online volumes . h & r block , inc. | 2019 form 10-k 25 total operating expenses increased $ 71.2 million or 3.0 % from the prior year . field wages increased $ 10.7 million , or 1.4 % , due to higher office labor cost , including short-term incentives . other wages increased $ 25.1 million , or 13.1 % , primarily due to higher information technology wages and short-term incentive increases . occupancy expenses were consistent with the prior year , largely due to prior year write-offs of leasehold improvements for approximately 400 offices that we decided to permanently close , offset by lease buyout payments related to those offices in the current year . marketing expenses increased $ 20.7 million , or 8.3 % , primarily due to higher online advertising . depreciation and amortization decreased $ 16.6 million , or 9.1 % , primarily due to lower depreciation on equipment and amortization of internally developed software . story_separator_special_tag the income tax laws of jurisdictions in which we operate are complex and subject to different interpretations by the taxpayer and applicable government taxing authorities . income tax returns filed by us are based on our interpretation of these rules . the amount of income taxes we pay is subject to ongoing audits by federal , state and foreign tax authorities , which may result in proposed assessments , including interest or penalties . we accrue a liability for unrecognized tax benefits arising from uncertain tax positions reflecting our judgment as to the ultimate resolution of the applicable issues . assumptions and approach used . differences between a tax position taken or expected to be taken in our tax returns and the amount of benefit recorded in our financial statements result in unrecognized tax benefits . unrecognized tax benefits are recorded in the balance sheet as either a liability or reductions to recorded tax assets , as applicable . our uncertain tax positions arise from items such as apportionment of income for state purposes , transfer pricing , and the deductibility of related party transactions . we evaluate each uncertain tax position based on its technical merits . for each position , we consider all applicable information including relevant tax laws , the taxing authorities potential position , our tax return position , and the possible settlement outcomes to determine the amount of liability to record . in making this determination , we assume the tax authority has all relevant information at its disposal . sensitivity of estimate to change . our assessment of the technical merits and measurement of tax benefits associated with uncertain tax positions is subject to a high degree of judgment and estimation . actual results may differ from our current judgments due to a variety of factors , including changes in law , interpretations of law by taxing authorities that differ from our assessments , changes in the jurisdictions in which we operate and results of routine tax examinations . we believe we have adequately provided for any reasonably foreseeable outcome related to these matters . however , our future results may include favorable or unfavorable adjustments to our estimated tax liabilities in the period the assessments are made or resolved , or when statutes of limitation on potential assessments expire . as a result , our effective tax rate may fluctuate on a quarterly basis . h & r block , inc. | 2019 form 10-k 27 see the additional discussion in item 8 , note 10 to the consolidated financial statements . new accounting pronouncements see item 8 , note 1 to the consolidated financial statements for a discussion of recently issued accounting pronouncements . financial condition these comments should be read in conjunction with the consolidated balance sheets and consolidated statements of cash flows included in item 8 . capital resources and liquidity – overview – our primary sources of capital and liquidity include cash from operations ( including changes in working capital ) , draws on our 2018 cloc , and issuances of debt . we use our sources of liquidity primarily to fund working capital , service and repay debt , pay dividends , repurchase shares of our common stock , and acquire businesses . our operations are highly seasonal and substantially all of our revenues and cash flow are generated during the period from february through april . therefore , we require the use of cash to fund losses and working capital needs from may through january , and typically rely on available cash balances from the prior tax season and borrowings to meet our off-season liquidity needs . given the likely availability of a number of liquidity options discussed herein , we believe that , in the absence of any unexpected developments , our existing sources of capital as of april 30 , 2019 are sufficient to meet our future operating and financing needs . discussion of consolidated statements of cash flows – the following table summarizes our statements of cash flows for fiscal years 2019 and 2018 . see item 8 for the complete consolidated statements of cash flows for these periods . replace_table_token_7_th operating activities . cash provided by operating activities decreased $ 243.5 million from fiscal year 2018 . the decrease from the prior year was primarily due to lower net income and higher taxes paid compared to the prior year . investing activities . story_separator_special_tag a material adverse impact on the emerald advance tm product , our business , and our consolidated financial position , results of operations , and cash flows . we will continue to analyze the potential impact on the company as the court case and the cfpb 's pending rulemaking process progress . from time to time , we receive inquiries from governmental authorities regarding the applicability of laws to our services and products and other matters relating to our business . we can not predict what effect future laws , changes in interpretations of existing laws or the results of future governmental inquiries with respect to services and products or other matters relating to our business may have on our consolidated financial position , results of operations and cash flows . we have received certain governmental inquiries relating to our irs free file program . we may also be subject to future inquiries or other proceedings regarding this program or other aspects of our business . regulatory inquiries may result in the incurrence of additional expense , diversion of management 's attention , adverse judgments , 30 2019 form 10-k | h & r block , inc. settlements , fines , penalties , injunctions or other relief . see additional discussion of legal matters in item 8 , note 13 to the consolidated financial statements . non-gaap financial information non-gaap financial measures should not be considered as a substitute for , or superior to , measures of financial performance prepared in accordance with gaap . because these measures are

