the company 's total gross revenues declined slightly in fiscal 2010 by approximately 4.8 % or $ 60,928 as compared to 2009 , with net revenues reflecting a decline of only 1 % year over year . the decline to gross revenues is the result of ( 1 ) decreased revenues from leasing activities of $ 30,943 as our sublease operations ceased during the third quarter of 2010 ; and ( 2 ) slightly decreased revenues from functional food premix sales , a decline of 5.7 % or $ 68,175 in gross sales year over year , though net margins ( premix ) reflect a slight increase from 18.6 % ( 2009 ) to 21.8 % ( 2010 ) . the decrease to gross revenues from functional food sales and leasing operations was slightly offset by new sales generated in fact products inc. of $ 38,190 from the sale of natural supplement products with no comparative figures from fiscal 2009. costs of goods sold on wholesale bake mixes decreased slightly from $ 967,218 or 81.3 % ( 2009 ) to $ 876,760 or 78.2 % ( 2010 ) . costs of goods sold on natural supplement products sold by fact products inc were $ 32,733 or approximately 86 % . the company continued to report losses at the close of fiscal 2010. the company is looking to see its first profitable year of operations by the close of fiscal 2011 , with the successful development and launch during fiscal 2010 of bake mix products for new channels of distribution , including the opportunity to sell direct to the consumer and establish a branded market presence with fact group nutrition first products . the company is still unable to cover its operational expenses from net revenues . current year losses are predominantly the result of amortization expenses relating to its intellectual property , interest expenses relating to credit facilities and loans , increased consulting and general operating costs year over year , as well as development and marketing expenses associated with its new product initiatives , with no increase in revenues to mitigate the increased expenses . the company no longer considers its investment in fact an investment in a developing business . fact has a proven track record of year over year revenue since the close of fiscal year 2002 , and expects to see increasing revenue growth . fact 's ability to continue to execute its business plan and achieve profitable operations will be impacted by numerous factors including the following : maintenance of existing customers and acquisition of new customers through supply and licensing agreements ; acceptance of products produced by our customers from our fact group premixes and formulations by the retail consumer ; acceptance of the company 's branded products by the retail consumer ; access to sufficient amounts of key ingredients for uninterrupted supply of the company 's premixes to customers ; protection of the company 's proprietary formulations and continuing development of new commercial formulations ; the onset of competitive products in the retail marketplace and ongoing financing to meet operational overhead until such time as fact through the business of its operating subsidiaries can consistently achieve sufficient sales to meet ongoing expenses and growth initiatives . the company has invested approximately $ 73,000 in the operations of fact products up to the close of the fiscal year ended 2010 and has recorded losses of approximately $ 73,000 related to this investment derived mainly from salaries paid to employees which account for 93 % of the expenditures to december 31 , 2010. initial sales in fact products commenced in november 2010 , and the company expects operations in fact products to generate net profits prior to the close of fiscal 2011 . 16 for the years ended december 31 , 2010 , and 2009 the company incurred operating losses of $ 888,833 and $ 697,608 respectively . fiscal 2010 operations reflect no significant change to combined gross revenues year over year . revenues generated from the sales of functional food premix reflected a slight decline of 5.7 % year over year . revenues generated by leasing operations reflect a decrease from $ 78,382 ( 2009 ) to $ 47,439 ( 2010 ) as a result of the cessation of leasing operations during august 2010 when the company 's subleases expired , bringing a close to revenues generated from leasing operations . the company also recorded revenues from new operations in subsidiary fact products totaling $ 38,190 during fiscal 2010 with no comparative results during the prior fiscal year . associated costs of goods sold relating to functional premix sales decreased $ 967,218 ( 2009 ) to $ 876,760 ( 2010 ) . this decrease was predominantly the result of modest sales from the company 's nutrition first line of retail bake mixes which generate at higher net margin than the company 's wholesale bakery mix sales . the company 's gross margin on the sale of functional bake mixes and products reflects a slight increase from 18.6 % to 21.8 % year over year . fact products generated sales of $ 38,190 with costs of goods sold totaling $ 32,733 and no comparative operations during fiscal 2009. legal fees decreased from $ 40,090 ( 2009 ) to ( $ 2,182 ) ( 2010 ) as the company settled certain outstanding legal matters , and upon settlement was able to negotiate a reduction to accrued legal fees which resulted in the gain reflected on the income statement during fiscal 2010. consulting fees decreased from $ 240,649 ( 2009 ) to $ 202,168 as the company negotiated flat fees for certain consulting services provided at a more favorable rate . administrative expenses increased from $ 392,681 ( 2009 ) to $ 493,985 as the company incurred increased costs related to research and development on new product lines , sample costs both for raw materials and transport fees and substantially increased travel costs during the current year story_separator_special_tag the company 's total gross revenues declined slightly in fiscal 2010 by approximately 4.8 % or $ 60,928 as compared to 2009 , with net revenues reflecting a decline of only 1 % year over year . the decline to gross revenues is the result of ( 1 ) decreased revenues from leasing activities of $ 30,943 as our sublease operations ceased during the third quarter of 2010 ; and ( 2 ) slightly decreased revenues from functional food premix sales , a decline of 5.7 % or $ 68,175 in gross sales year over year , though net margins ( premix ) reflect a slight increase from 18.6 % ( 2009 ) to 21.8 % ( 2010 ) . the decrease to gross revenues from functional food sales and leasing operations was slightly offset by new sales generated in fact products inc. of $ 38,190 from the sale of natural supplement products with no comparative figures from fiscal 2009. costs of goods sold on wholesale bake mixes decreased slightly from $ 967,218 or 81.3 % ( 2009 ) to $ 876,760 or 78.2 % ( 2010 ) . costs of goods sold on natural supplement products sold by fact products inc were $ 32,733 or approximately 86 % . the company continued to report losses at the close of fiscal 2010. the company is looking to see its first profitable year of operations by the close of fiscal 2011 , with the successful development and launch during fiscal 2010 of bake mix products for new channels of distribution , including the opportunity to sell direct to the consumer and establish a branded market presence with fact group nutrition first products . the company is still unable to cover its operational expenses from net revenues . current year losses are predominantly the result of amortization expenses relating to its intellectual property , interest expenses relating to credit facilities and loans , increased consulting and general operating costs year over year , as well as development and marketing expenses associated with its new product initiatives , with no increase in revenues to mitigate the increased expenses . the company no longer considers its investment in fact an investment in a developing business . fact has a proven track record of year over year revenue since the close of fiscal year 2002 , and expects to see increasing revenue growth . fact 's ability to continue to execute its business plan and achieve profitable operations will be impacted by numerous factors including the following : maintenance of existing customers and acquisition of new customers through supply and licensing agreements ; acceptance of products produced by our customers from our fact group premixes and formulations by the retail consumer ; acceptance of the company 's branded products by the retail consumer ; access to sufficient amounts of key ingredients for uninterrupted supply of the company 's premixes to customers ; protection of the company 's proprietary formulations and continuing development of new commercial formulations ; the onset of competitive products in the retail marketplace and ongoing financing to meet operational overhead until such time as fact through the business of its operating subsidiaries can consistently achieve sufficient sales to meet ongoing expenses and growth initiatives . the company has invested approximately $ 73,000 in the operations of fact products up to the close of the fiscal year ended 2010 and has recorded losses of approximately $ 73,000 related to this investment derived mainly from salaries paid to employees which account for 93 % of the expenditures to december 31 , 2010. initial sales in fact products commenced in november 2010 , and the company expects operations in fact products to generate net profits prior to the close of fiscal 2011 . 16 for the years ended december 31 , 2010 , and 2009 the company incurred operating losses of $ 888,833 and $ 697,608 respectively . fiscal 2010 operations reflect no significant change to combined gross revenues year over year . revenues generated from the sales of functional food premix reflected a slight decline of 5.7 % year over year . revenues generated by leasing operations reflect a decrease from $ 78,382 ( 2009 ) to $ 47,439 ( 2010 ) as a result of the cessation of leasing operations during august 2010 when the company 's subleases expired , bringing a close to revenues generated from leasing operations . the company also recorded revenues from new operations in subsidiary fact products totaling $ 38,190 during fiscal 2010 with no comparative results during the prior fiscal year . associated costs of goods sold relating to functional premix sales decreased $ 967,218 ( 2009 ) to $ 876,760 ( 2010 ) . this decrease was predominantly the result of modest sales from the company 's nutrition first line of retail bake mixes which generate at higher net margin than the company 's wholesale bakery mix sales . the company 's gross margin on the sale of functional bake mixes and products reflects a slight increase from 18.6 % to 21.8 % year over year . fact products generated sales of $ 38,190 with costs of goods sold totaling $ 32,733 and no comparative operations during fiscal 2009. legal fees decreased from $ 40,090 ( 2009 ) to ( $ 2,182 ) ( 2010 ) as the company settled certain outstanding legal matters , and upon settlement was able to negotiate a reduction to accrued legal fees which resulted in the gain reflected on the income statement during fiscal 2010. consulting fees decreased from $ 240,649 ( 2009 ) to $ 202,168 as the company negotiated flat fees for certain consulting services provided at a more favorable rate . administrative expenses increased from $ 392,681 ( 2009 ) to $ 493,985 as the company incurred increased costs related to research and development on new product lines , sample costs both for raw materials and transport fees and substantially increased travel costs during the current year

liquidity and capital resources as of december 31 , 2010 , we have a total of $ 604,309 ( $ 186,925 – 2009 ) in current assets , of which $ 323,198 ( $ 45,736 – 2009 ) is in the form of cash , and $ 200,371 ( $ 133,915 – 2009 ) is in the form of accounts receivable . our current liabilities total $ 2,104,995 ( $ 1,144,991 – 2009 ) , resulting in a working capital deficit of $ 1,500,686 ( $ 958,066 ) . the company 's negative working capital increased due to the addition of loans from both related and arm 's length third parties , an increase to the current portion of long term debt payable and an increase to accounts payable as senior officers and certain consultants continued to accrue salaries without payment . during 2010 the company 's primary sources of working capital have come from revenues generated from our functional foods business , new revenues from sales in our natural supplement products division , monthly rental income ( up until august 2010 ) and the net proceeds from : · $ 634,988 in loan proceeds from an arms ' length third parties , of which amount $ 249,250 is an operating line of credit for use in financing accounts receivable ; · $ 61,147 in loan proceeds from a related party ; · $ 131,500 in proceeds from the sale of common stock through private placement . this working capital deficit places the company in a position of having insufficient resources to meet our short term and projected commitments , as well as insufficient to further our business plan in the absence of additional funding . currently the company and its subsidiaries operate in loss positions with insufficient revenues to offset the operational expenses . the company will be required to generate additional revenues through sales , raise funds through loans or equity offerings .


 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 as of december 31 , 2010 , we have a total of $ 604,309 ( $ 186,925 – 2009 ) in current assets , of which $ 323,198 ( $ 45,736 – 2009 ) is in the form of cash , and $ 200,371 ( $ 133,915 – 2009 ) is in the form of accounts receivable . our current liabilities total $ 2,104,995 ( $ 1,144,991 – 2009 ) , resulting in a working capital deficit of $ 1,500,686 ( $ 958,066 ) . the company 's negative working capital increased due to the addition of loans from both related and arm 's length third parties , an increase to the current portion of long term debt payable and an increase to accounts payable as senior officers and certain consultants continued to accrue salaries without payment . during 2010 the company 's primary sources of working capital have come from revenues generated from our functional foods business , new revenues from sales in our natural supplement products division , monthly rental income ( up until august 2010 ) and the net proceeds from : · $ 634,988 in loan proceeds from an arms ' length third parties , of which amount $ 249,250 is an operating line of credit for use in financing accounts receivable ; · $ 61,147 in loan proceeds from a related party ; · $ 131,500 in proceeds from the sale of common stock through private placement . this working capital deficit places the company in a position of having insufficient resources to meet our short term and projected commitments , as well as insufficient to further our business plan in the absence of additional funding . currently the company and its subsidiaries operate in loss positions with insufficient revenues to offset the operational expenses . the company will be required to generate additional revenues through sales , raise funds through loans or equity offerings .
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 Suspicious Activity Report : the company 's total gross revenues declined slightly in fiscal 2010 by approximately 4.8 % or $ 60,928 as compared to 2009 , with net revenues reflecting a decline of only 1 % year over year . the decline to gross revenues is the result of ( 1 ) decreased revenues from leasing activities of $ 30,943 as our sublease operations ceased during the third quarter of 2010 ; and ( 2 ) slightly decreased revenues from functional food premix sales , a decline of 5.7 % or $ 68,175 in gross sales year over year , though net margins ( premix ) reflect a slight increase from 18.6 % ( 2009 ) to 21.8 % ( 2010 ) . the decrease to gross revenues from functional food sales and leasing operations was slightly offset by new sales generated in fact products inc. of $ 38,190 from the sale of natural supplement products with no comparative figures from fiscal 2009. costs of goods sold on wholesale bake mixes decreased slightly from $ 967,218 or 81.3 % ( 2009 ) to $ 876,760 or 78.2 % ( 2010 ) . costs of goods sold on natural supplement products sold by fact products inc were $ 32,733 or approximately 86 % . the company continued to report losses at the close of fiscal 2010. the company is looking to see its first profitable year of operations by the close of fiscal 2011 , with the successful development and launch during fiscal 2010 of bake mix products for new channels of distribution , including the opportunity to sell direct to the consumer and establish a branded market presence with fact group nutrition first products . the company is still unable to cover its operational expenses from net revenues . current year losses are predominantly the result of amortization expenses relating to its intellectual property , interest expenses relating to credit facilities and loans , increased consulting and general operating costs year over year , as well as development and marketing expenses associated with its new product initiatives , with no increase in revenues to mitigate the increased expenses . the company no longer considers its investment in fact an investment in a developing business . fact has a proven track record of year over year revenue since the close of fiscal year 2002 , and expects to see increasing revenue growth . fact 's ability to continue to execute its business plan and achieve profitable operations will be impacted by numerous factors including the following : maintenance of existing customers and acquisition of new customers through supply and licensing agreements ; acceptance of products produced by our customers from our fact group premixes and formulations by the retail consumer ; acceptance of the company 's branded products by the retail consumer ; access to sufficient amounts of key ingredients for uninterrupted supply of the company 's premixes to customers ; protection of the company 's proprietary formulations and continuing development of new commercial formulations ; the onset of competitive products in the retail marketplace and ongoing financing to meet operational overhead until such time as fact through the business of its operating subsidiaries can consistently achieve sufficient sales to meet ongoing expenses and growth initiatives . the company has invested approximately $ 73,000 in the operations of fact products up to the close of the fiscal year ended 2010 and has recorded losses of approximately $ 73,000 related to this investment derived mainly from salaries paid to employees which account for 93 % of the expenditures to december 31 , 2010. initial sales in fact products commenced in november 2010 , and the company expects operations in fact products to generate net profits prior to the close of fiscal 2011 . 16 for the years ended december 31 , 2010 , and 2009 the company incurred operating losses of $ 888,833 and $ 697,608 respectively . fiscal 2010 operations reflect no significant change to combined gross revenues year over year . revenues generated from the sales of functional food premix reflected a slight decline of 5.7 % year over year . revenues generated by leasing operations reflect a decrease from $ 78,382 ( 2009 ) to $ 47,439 ( 2010 ) as a result of the cessation of leasing operations during august 2010 when the company 's subleases expired , bringing a close to revenues generated from leasing operations . the company also recorded revenues from new operations in subsidiary fact products totaling $ 38,190 during fiscal 2010 with no comparative results during the prior fiscal year . associated costs of goods sold relating to functional premix sales decreased $ 967,218 ( 2009 ) to $ 876,760 ( 2010 ) . this decrease was predominantly the result of modest sales from the company 's nutrition first line of retail bake mixes which generate at higher net margin than the company 's wholesale bakery mix sales . the company 's gross margin on the sale of functional bake mixes and products reflects a slight increase from 18.6 % to 21.8 % year over year . fact products generated sales of $ 38,190 with costs of goods sold totaling $ 32,733 and no comparative operations during fiscal 2009. legal fees decreased from $ 40,090 ( 2009 ) to ( $ 2,182 ) ( 2010 ) as the company settled certain outstanding legal matters , and upon settlement was able to negotiate a reduction to accrued legal fees which resulted in the gain reflected on the income statement during fiscal 2010. consulting fees decreased from $ 240,649 ( 2009 ) to $ 202,168 as the company negotiated flat fees for certain consulting services provided at a more favorable rate . administrative expenses increased from $ 392,681 ( 2009 ) to $ 493,985 as the company incurred increased costs related to research and development on new product lines , sample costs both for raw materials and transport fees and substantially increased travel costs during the current year story_separator_special_tag the company 's total gross revenues declined slightly in fiscal 2010 by approximately 4.8 % or $ 60,928 as compared to 2009 , with net revenues reflecting a decline of only 1 % year over year . the decline to gross revenues is the result of ( 1 ) decreased revenues from leasing activities of $ 30,943 as our sublease operations ceased during the third quarter of 2010 ; and ( 2 ) slightly decreased revenues from functional food premix sales , a decline of 5.7 % or $ 68,175 in gross sales year over year , though net margins ( premix ) reflect a slight increase from 18.6 % ( 2009 ) to 21.8 % ( 2010 ) . the decrease to gross revenues from functional food sales and leasing operations was slightly offset by new sales generated in fact products inc. of $ 38,190 from the sale of natural supplement products with no comparative figures from fiscal 2009. costs of goods sold on wholesale bake mixes decreased slightly from $ 967,218 or 81.3 % ( 2009 ) to $ 876,760 or 78.2 % ( 2010 ) . costs of goods sold on natural supplement products sold by fact products inc were $ 32,733 or approximately 86 % . the company continued to report losses at the close of fiscal 2010. the company is looking to see its first profitable year of operations by the close of fiscal 2011 , with the successful development and launch during fiscal 2010 of bake mix products for new channels of distribution , including the opportunity to sell direct to the consumer and establish a branded market presence with fact group nutrition first products . the company is still unable to cover its operational expenses from net revenues . current year losses are predominantly the result of amortization expenses relating to its intellectual property , interest expenses relating to credit facilities and loans , increased consulting and general operating costs year over year , as well as development and marketing expenses associated with its new product initiatives , with no increase in revenues to mitigate the increased expenses . the company no longer considers its investment in fact an investment in a developing business . fact has a proven track record of year over year revenue since the close of fiscal year 2002 , and expects to see increasing revenue growth . fact 's ability to continue to execute its business plan and achieve profitable operations will be impacted by numerous factors including the following : maintenance of existing customers and acquisition of new customers through supply and licensing agreements ; acceptance of products produced by our customers from our fact group premixes and formulations by the retail consumer ; acceptance of the company 's branded products by the retail consumer ; access to sufficient amounts of key ingredients for uninterrupted supply of the company 's premixes to customers ; protection of the company 's proprietary formulations and continuing development of new commercial formulations ; the onset of competitive products in the retail marketplace and ongoing financing to meet operational overhead until such time as fact through the business of its operating subsidiaries can consistently achieve sufficient sales to meet ongoing expenses and growth initiatives . the company has invested approximately $ 73,000 in the operations of fact products up to the close of the fiscal year ended 2010 and has recorded losses of approximately $ 73,000 related to this investment derived mainly from salaries paid to employees which account for 93 % of the expenditures to december 31 , 2010. initial sales in fact products commenced in november 2010 , and the company expects operations in fact products to generate net profits prior to the close of fiscal 2011 . 16 for the years ended december 31 , 2010 , and 2009 the company incurred operating losses of $ 888,833 and $ 697,608 respectively . fiscal 2010 operations reflect no significant change to combined gross revenues year over year . revenues generated from the sales of functional food premix reflected a slight decline of 5.7 % year over year . revenues generated by leasing operations reflect a decrease from $ 78,382 ( 2009 ) to $ 47,439 ( 2010 ) as a result of the cessation of leasing operations during august 2010 when the company 's subleases expired , bringing a close to revenues generated from leasing operations . the company also recorded revenues from new operations in subsidiary fact products totaling $ 38,190 during fiscal 2010 with no comparative results during the prior fiscal year . associated costs of goods sold relating to functional premix sales decreased $ 967,218 ( 2009 ) to $ 876,760 ( 2010 ) . this decrease was predominantly the result of modest sales from the company 's nutrition first line of retail bake mixes which generate at higher net margin than the company 's wholesale bakery mix sales . the company 's gross margin on the sale of functional bake mixes and products reflects a slight increase from 18.6 % to 21.8 % year over year . fact products generated sales of $ 38,190 with costs of goods sold totaling $ 32,733 and no comparative operations during fiscal 2009. legal fees decreased from $ 40,090 ( 2009 ) to ( $ 2,182 ) ( 2010 ) as the company settled certain outstanding legal matters , and upon settlement was able to negotiate a reduction to accrued legal fees which resulted in the gain reflected on the income statement during fiscal 2010. consulting fees decreased from $ 240,649 ( 2009 ) to $ 202,168 as the company negotiated flat fees for certain consulting services provided at a more favorable rate . administrative expenses increased from $ 392,681 ( 2009 ) to $ 493,985 as the company incurred increased costs related to research and development on new product lines , sample costs both for raw materials and transport fees and substantially increased travel costs during the current year

