a summary of these key financial metrics for the fiscal year ended june 30 , 2016 , as compared to the fiscal year ended june 30 , 2015 are as follows : 31 fiscal year 2016 reported revenue increased by 20 % to $ 1,788.0 million . consolidated constant-currency revenue increased by 24 % and excluding acquisitions increased by 11 % . operating income decreased $ 18.1 million to $ 78.2 million . adjusted nopat increased $ 14.7 million to $ 139.8 million . cash provided by operating activities increased $ 5.3 million to $ 247.4 million . for our fiscal year 2016 results , reported revenue growth was primarily due to the addition of the revenue of our recently acquired wirmachendruck , exagroup and druck.at brands , as well as continued growth in the vistaprint business unit and upload and print businesses acquired in fiscal 2014. the decrease in operating income was primarily due to a goodwill impairment loss during the third quarter of fiscal 2016 related to our exagroup business , as well as losses recognized for the abandonment of production equipment during fiscal 2016 , partially offset by increased profits in the vistaprint business unit and upload and print business units . adjusted nopat , which excludes several non-operational items including the impairment related charges , increased versus the comparative period a year ago . the increases in adjusted nopat are primarily due to increased profits in the vistaprint business unit and upload and print business units , partially offset by planned increased investments in our most of world businesses , product expansion , and the mass customization platform . critical accounting policies and estimates our financial statements are prepared in accordance with u.s. generally accepted accounting principles ( “ gaap ” ) . to apply these principles , we must make estimates and judgments that affect our reported amounts of assets , liabilities , revenues and expenses , and related disclosure of contingent assets and liabilities . in some instances , we reasonably could have used different accounting estimates and , in other instances , changes in the accounting estimates are reasonably likely to occur from period to period . accordingly , actual results could differ significantly from our estimates . we base our estimates and judgments on historical experience and other assumptions that we believe to be reasonable at the time under the circumstances , and we evaluate these estimates and judgments on an ongoing basis . we refer to accounting estimates and judgments of this type as critical accounting policies and estimates , which we discuss further below . this section should be read in conjunction with note 2 , `` summary of significant accounting policies , `` of our audited consolidated financial statements included elsewhere in this report . revenue recognition . we generate revenue primarily from the sale and shipping of customized manufactured products , as well as providing digital services , website design and hosting , email marketing services , and order referral fees . we recognize revenue arising from sales of products and services , net of discounts and applicable indirect taxes , when it is realized or realizable and earned . we consider revenue realized or realizable and earned when there is persuasive evidence of an arrangement , a product has been shipped or service rendered with no significant post-delivery obligation on our part , the net sales price is fixed or determinable and collection is reasonably assured . for arrangements with multiple deliverables , we allocate revenue to each deliverable based on the relative selling price for each deliverable . we determine the relative selling price using a hierarchy of ( 1 ) company specific objective and reliable evidence , then ( 2 ) third-party evidence , then ( 3 ) best estimate of selling price . shipping , handling and processing charges billed to customers are included in revenue at the time of shipment or rendering of service . revenues from sales of prepaid orders on our websites are deferred until shipment of fulfilled orders or until the prepaid service has been rendered . for promotions through discount voucher websites , we recognize revenue on a gross basis , as we are the primary obligor , when redeemed items are shipped . as the vouchers do not expire , any unredeemed vouchers are recorded as deferred revenue . we recognize revenue on the portion of unredeemed vouchers when the likelihood of redemption becomes remote ( referred to as `` breakage `` ) and we determine there is no legal obligation to remit the value of the unredeemed coupons to government agencies . we estimate the breakage rate based upon the pattern of historical redemptions . during fiscal 2015 , we accumulated sufficient historical data from a large pool of homogeneous transactions to allow us to reasonably and objectively determine a pattern of historical redemptions in accordance with our accounting policy . accordingly , we recognized $ 4.0 million of breakage revenue during the fourth quarter of fiscal 2015 as a result of this change in estimate . we continue to apply this approach for our unredeemed voucher activity but the impact of the breakage estimate is immaterial to our current annual results . 32 a reserve for estimated sales returns and allowances is recorded as a reduction of revenue , based on historical experience or specific identification of an event necessitating a reserve . this reserve is dependent upon customer return practices and will vary during the year due to volume or specific reserve requirements . sales returns have not historically been significant to our net revenue and have been within our estimates . share-based compensation . we measure share-based compensation costs at fair value , and recognize the expense over the period that the recipient is required to provide service in exchange for the award , which generally is the vesting period . story_separator_special_tag the upload and print business units constant-currency revenue growth excluding revenue from businesses acquired in the past twelve months was 27 % for the year ended june 30 , 2016 , due to continued strong performance from our pixartprinting and printdeal brands , which we acquired in fiscal 2014. reported revenue for the year ended june 30 , 2015 increased 352 % to $ 197.1 million from $ 43.6 million , in the prior comparable period due to the addition of aggregate revenue from the brands we acquired in fiscal 2015 and fiscal 2014 for quarters with no comparable revenue . the upload and print business units constant-currency revenue growth excluding revenue from businesses acquired in the prior twelve months of 34 % , represents revenue growth from our pixartprinting and printdeal brands acquired in fourth quarter of fiscal 2014 with comparable revenue for the fourth quarter of the prior fiscal year . all other business units reported revenue for the year ended june 30 , 2016 decreased 6 % to $ 138.2 million , as compared to the prior comparable period . our reported revenue growth was negatively affected by currency impacts during the year ended june 30 , 2016 of 8 % . the all other business units constant-currency revenue growth of 2 % for the year ended june 30 , 2016 was primarily due to strong growth in our most of world business units , as well as the direct to consumer portion of our albumprinter brand partially offset by the decline in partner revenue in both our corporate solutions and albumprinter businesses of $ 10.1 million . the most of world portfolio continues to grow faster than other parts of this segment , but is small relative to the size of the other components . reported revenue for the year ended june 30 , 2015 increased 19 % to $ 147.4 million , as compared to the year ended june 30 , 2014. our reported revenue included the addition of aggregate revenue of $ 20.7 million from the brands we acquired in fiscal 2015. the all other business units constant-currency revenue growth excluding revenue from businesses acquired in the prior twelve months was 11 % , primarily driven by continued growth in our albumprinter brand , as well as in our smaller markets in our most of world business . 37 the following table summarizes our comparative operating expenses for the period : in thousands replace_table_token_10_th cost of revenue cost of revenue includes materials used to manufacture our products , payroll and related expenses for production personnel , depreciation of assets used in the production process and in support of digital marketing service offerings , shipping , handling and processing costs , third-party production costs , costs of free products and other related costs of products sold by us . cost of revenue as a percent of revenue increased during the year ended june 30 , 2016 , as the operations within the upload and print business units have , as a percent of revenue , higher cost of revenue than our traditional business and are growing faster ; however , these companies also have lower marketing and selling costs as a percent of revenue . the vistaprint business unit cost of revenue increased to $ 399.5 million for the year ended june 30 , 2016 from $ 367.6 million in the prior year period . the increase was primarily due to increased costs associated with production volume and product mix of $ 38.6 million and was partially offset by the aggregate benefits of currency , productivity and efficiency gains of $ 6.7 million . the vistaprint business unit cost of revenue increased to $ 367.6 million for the year ended june 30 , 2015 from $ 364.5 million for the year ended june 30 , 2014 , due to increased costs associated with production volume and product mix of $ 33.9 million . this increase was partially offset by currency related benefits , reductions in raw material pricing , shipping costs and other productivity and efficiency gains of $ 30.8 million . the upload and print business units cost of revenue increased to $ 295.0 million for the year ended june 30 , 2016 from $ 136.4 million in the prior comparable period primarily due to incremental manufacturing costs of $ 149.3 million for the operations acquired in the fourth quarter of fiscal 2015 and fiscal 2016. the remaining increase is due to increased manufacturing volume from our pixartprinting and printdeal brands . for the year ended june 30 , 2015 cost of revenue increased to $ 136.4 million from $ 30.3 million in the prior comparable period due to incremental manufacturing costs for the operations acquired in the fourth quarter of fiscal 2014 and fiscal 2015. the all other business units cost of revenue increased to $ 65.2 million for the year ended june 30 , 2016 from $ 62.0 million for the year ended june 30 , 2015 , primarily due to increased manufacturing costs . for the year ended june 30 , 2015 cost of revenue increased to $ 62.0 million from $ 48.5 million in the prior comparable period primarily due to $ 11.8 million of incremental manufacturing costs for the operations acquired in fiscal 2015 , as well as $ 4.7 million for growth in our most of world business units . during the years ended june 30 , 2016 , 2015 and 2014 we had cost of revenue that was not allocated to our business units for management reporting of $ 15.3 million , $ 2.5 million and $ 7.8 million , respectively . these costs for the year ended june 30 , 2016 include $ 11.0 million of losses for the abandonment of various proprietary production technologies and other print production equipment . the remaining costs for each of the periods primarily relate to certain start-up costs related to new product introductions and manufacturing technologies . 38 technology

cash inflows : net income of $ 50.4 million ; adjustments for non-cash items of $ 170.0 million primarily related to positive adjustments for depreciation and amortization of $ 131.9 million , goodwill impairment of $ 30.8 million , share-based compensation costs of $ 23.8 million and abandonment of long-lived assets of $ 11.0 million , offset by negative adjustments for non-cash tax related items of $ 15.9 million and unrealized currency-related gains of $ 17.4 million ; proceeds of debt of $ 167.3 million , net of payments ; changes in working capital balances of $ 38.7 million primarily driven by improved management of accounts payable and accrued expenses and the cash receipt of a tax refund of $ 8.5 million ; proceeds from a completed insurance claim settlement of $ 11.9 million , of which $ 8.3 million is presented as cash from operations and $ 3.6 million is presented as cash from investing activities ; and a capital contribution from a noncontrolling interest of $ 5.1 million . cash outflows : payments for acquisitions , net of cash acquired , of $ 164.4 million ; purchases of our ordinary shares of $ 153.5 million ; capital expenditures of $ 80.4 million of which $ 31.0 million were related to the purchase of manufacturing and automation equipment for our production facilities , $ 23.4 million were related to the purchase of land , facilities and leasehold improvements , and $ 26.0 million were related to purchases of other capital assets , including facility improvements and office equipment ; internal costs for software and website development that we have capitalized of $ 26.3 million ; payments of acquisition-related contingent consideration arrangements of $ 15.9 million payments for capital lease arrangements of $ 13.9 million ; and


 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 inflows : net income of $ 50.4 million ; adjustments for non-cash items of $ 170.0 million primarily related to positive adjustments for depreciation and amortization of $ 131.9 million , goodwill impairment of $ 30.8 million , share-based compensation costs of $ 23.8 million and abandonment of long-lived assets of $ 11.0 million , offset by negative adjustments for non-cash tax related items of $ 15.9 million and unrealized currency-related gains of $ 17.4 million ; proceeds of debt of $ 167.3 million , net of payments ; changes in working capital balances of $ 38.7 million primarily driven by improved management of accounts payable and accrued expenses and the cash receipt of a tax refund of $ 8.5 million ; proceeds from a completed insurance claim settlement of $ 11.9 million , of which $ 8.3 million is presented as cash from operations and $ 3.6 million is presented as cash from investing activities ; and a capital contribution from a noncontrolling interest of $ 5.1 million . cash outflows : payments for acquisitions , net of cash acquired , of $ 164.4 million ; purchases of our ordinary shares of $ 153.5 million ; capital expenditures of $ 80.4 million of which $ 31.0 million were related to the purchase of manufacturing and automation equipment for our production facilities , $ 23.4 million were related to the purchase of land , facilities and leasehold improvements , and $ 26.0 million were related to purchases of other capital assets , including facility improvements and office equipment ; internal costs for software and website development that we have capitalized of $ 26.3 million ; payments of acquisition-related contingent consideration arrangements of $ 15.9 million payments for capital lease arrangements of $ 13.9 million ; and
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 Suspicious Activity Report : a summary of these key financial metrics for the fiscal year ended june 30 , 2016 , as compared to the fiscal year ended june 30 , 2015 are as follows : 31 fiscal year 2016 reported revenue increased by 20 % to $ 1,788.0 million . consolidated constant-currency revenue increased by 24 % and excluding acquisitions increased by 11 % . operating income decreased $ 18.1 million to $ 78.2 million . adjusted nopat increased $ 14.7 million to $ 139.8 million . cash provided by operating activities increased $ 5.3 million to $ 247.4 million . for our fiscal year 2016 results , reported revenue growth was primarily due to the addition of the revenue of our recently acquired wirmachendruck , exagroup and druck.at brands , as well as continued growth in the vistaprint business unit and upload and print businesses acquired in fiscal 2014. the decrease in operating income was primarily due to a goodwill impairment loss during the third quarter of fiscal 2016 related to our exagroup business , as well as losses recognized for the abandonment of production equipment during fiscal 2016 , partially offset by increased profits in the vistaprint business unit and upload and print business units . adjusted nopat , which excludes several non-operational items including the impairment related charges , increased versus the comparative period a year ago . the increases in adjusted nopat are primarily due to increased profits in the vistaprint business unit and upload and print business units , partially offset by planned increased investments in our most of world businesses , product expansion , and the mass customization platform . critical accounting policies and estimates our financial statements are prepared in accordance with u.s. generally accepted accounting principles ( “ gaap ” ) . to apply these principles , we must make estimates and judgments that affect our reported amounts of assets , liabilities , revenues and expenses , and related disclosure of contingent assets and liabilities . in some instances , we reasonably could have used different accounting estimates and , in other instances , changes in the accounting estimates are reasonably likely to occur from period to period . accordingly , actual results could differ significantly from our estimates . we base our estimates and judgments on historical experience and other assumptions that we believe to be reasonable at the time under the circumstances , and we evaluate these estimates and judgments on an ongoing basis . we refer to accounting estimates and judgments of this type as critical accounting policies and estimates , which we discuss further below . this section should be read in conjunction with note 2 , `` summary of significant accounting policies , `` of our audited consolidated financial statements included elsewhere in this report . revenue recognition . we generate revenue primarily from the sale and shipping of customized manufactured products , as well as providing digital services , website design and hosting , email marketing services , and order referral fees . we recognize revenue arising from sales of products and services , net of discounts and applicable indirect taxes , when it is realized or realizable and earned . we consider revenue realized or realizable and earned when there is persuasive evidence of an arrangement , a product has been shipped or service rendered with no significant post-delivery obligation on our part , the net sales price is fixed or determinable and collection is reasonably assured . for arrangements with multiple deliverables , we allocate revenue to each deliverable based on the relative selling price for each deliverable . we determine the relative selling price using a hierarchy of ( 1 ) company specific objective and reliable evidence , then ( 2 ) third-party evidence , then ( 3 ) best estimate of selling price . shipping , handling and processing charges billed to customers are included in revenue at the time of shipment or rendering of service . revenues from sales of prepaid orders on our websites are deferred until shipment of fulfilled orders or until the prepaid service has been rendered . for promotions through discount voucher websites , we recognize revenue on a gross basis , as we are the primary obligor , when redeemed items are shipped . as the vouchers do not expire , any unredeemed vouchers are recorded as deferred revenue . we recognize revenue on the portion of unredeemed vouchers when the likelihood of redemption becomes remote ( referred to as `` breakage `` ) and we determine there is no legal obligation to remit the value of the unredeemed coupons to government agencies . we estimate the breakage rate based upon the pattern of historical redemptions . during fiscal 2015 , we accumulated sufficient historical data from a large pool of homogeneous transactions to allow us to reasonably and objectively determine a pattern of historical redemptions in accordance with our accounting policy . accordingly , we recognized $ 4.0 million of breakage revenue during the fourth quarter of fiscal 2015 as a result of this change in estimate . we continue to apply this approach for our unredeemed voucher activity but the impact of the breakage estimate is immaterial to our current annual results . 32 a reserve for estimated sales returns and allowances is recorded as a reduction of revenue , based on historical experience or specific identification of an event necessitating a reserve . this reserve is dependent upon customer return practices and will vary during the year due to volume or specific reserve requirements . sales returns have not historically been significant to our net revenue and have been within our estimates . share-based compensation . we measure share-based compensation costs at fair value , and recognize the expense over the period that the recipient is required to provide service in exchange for the award , which generally is the vesting period . story_separator_special_tag the upload and print business units constant-currency revenue growth excluding revenue from businesses acquired in the past twelve months was 27 % for the year ended june 30 , 2016 , due to continued strong performance from our pixartprinting and printdeal brands , which we acquired in fiscal 2014. reported revenue for the year ended june 30 , 2015 increased 352 % to $ 197.1 million from $ 43.6 million , in the prior comparable period due to the addition of aggregate revenue from the brands we acquired in fiscal 2015 and fiscal 2014 for quarters with no comparable revenue . the upload and print business units constant-currency revenue growth excluding revenue from businesses acquired in the prior twelve months of 34 % , represents revenue growth from our pixartprinting and printdeal brands acquired in fourth quarter of fiscal 2014 with comparable revenue for the fourth quarter of the prior fiscal year . all other business units reported revenue for the year ended june 30 , 2016 decreased 6 % to $ 138.2 million , as compared to the prior comparable period . our reported revenue growth was negatively affected by currency impacts during the year ended june 30 , 2016 of 8 % . the all other business units constant-currency revenue growth of 2 % for the year ended june 30 , 2016 was primarily due to strong growth in our most of world business units , as well as the direct to consumer portion of our albumprinter brand partially offset by the decline in partner revenue in both our corporate solutions and albumprinter businesses of $ 10.1 million . the most of world portfolio continues to grow faster than other parts of this segment , but is small relative to the size of the other components . reported revenue for the year ended june 30 , 2015 increased 19 % to $ 147.4 million , as compared to the year ended june 30 , 2014. our reported revenue included the addition of aggregate revenue of $ 20.7 million from the brands we acquired in fiscal 2015. the all other business units constant-currency revenue growth excluding revenue from businesses acquired in the prior twelve months was 11 % , primarily driven by continued growth in our albumprinter brand , as well as in our smaller markets in our most of world business . 37 the following table summarizes our comparative operating expenses for the period : in thousands replace_table_token_10_th cost of revenue cost of revenue includes materials used to manufacture our products , payroll and related expenses for production personnel , depreciation of assets used in the production process and in support of digital marketing service offerings , shipping , handling and processing costs , third-party production costs , costs of free products and other related costs of products sold by us . cost of revenue as a percent of revenue increased during the year ended june 30 , 2016 , as the operations within the upload and print business units have , as a percent of revenue , higher cost of revenue than our traditional business and are growing faster ; however , these companies also have lower marketing and selling costs as a percent of revenue . the vistaprint business unit cost of revenue increased to $ 399.5 million for the year ended june 30 , 2016 from $ 367.6 million in the prior year period . the increase was primarily due to increased costs associated with production volume and product mix of $ 38.6 million and was partially offset by the aggregate benefits of currency , productivity and efficiency gains of $ 6.7 million . the vistaprint business unit cost of revenue increased to $ 367.6 million for the year ended june 30 , 2015 from $ 364.5 million for the year ended june 30 , 2014 , due to increased costs associated with production volume and product mix of $ 33.9 million . this increase was partially offset by currency related benefits , reductions in raw material pricing , shipping costs and other productivity and efficiency gains of $ 30.8 million . the upload and print business units cost of revenue increased to $ 295.0 million for the year ended june 30 , 2016 from $ 136.4 million in the prior comparable period primarily due to incremental manufacturing costs of $ 149.3 million for the operations acquired in the fourth quarter of fiscal 2015 and fiscal 2016. the remaining increase is due to increased manufacturing volume from our pixartprinting and printdeal brands . for the year ended june 30 , 2015 cost of revenue increased to $ 136.4 million from $ 30.3 million in the prior comparable period due to incremental manufacturing costs for the operations acquired in the fourth quarter of fiscal 2014 and fiscal 2015. the all other business units cost of revenue increased to $ 65.2 million for the year ended june 30 , 2016 from $ 62.0 million for the year ended june 30 , 2015 , primarily due to increased manufacturing costs . for the year ended june 30 , 2015 cost of revenue increased to $ 62.0 million from $ 48.5 million in the prior comparable period primarily due to $ 11.8 million of incremental manufacturing costs for the operations acquired in fiscal 2015 , as well as $ 4.7 million for growth in our most of world business units . during the years ended june 30 , 2016 , 2015 and 2014 we had cost of revenue that was not allocated to our business units for management reporting of $ 15.3 million , $ 2.5 million and $ 7.8 million , respectively . these costs for the year ended june 30 , 2016 include $ 11.0 million of losses for the abandonment of various proprietary production technologies and other print production equipment . the remaining costs for each of the periods primarily relate to certain start-up costs related to new product introductions and manufacturing technologies . 38 technology

