estate taxes of $ 53,000 compared to $ 51,000 for the prior year period , depreciation expense of $ 74,000 compared to $ 73,000 for the prior year period and $ 52,000 in interest expense compared to $ 58,000 for the prior year period . for the year ended february 28 , 2017 , our real estate operations reported a net loss of $ 123,000 compared to a net loss of $ 122,000 for the prior year period . the reported losses exclude any inter-company rent . 10 a summary of our real estate operations is as follows : replace_table_token_4_th replace_table_token_5_th for the years ended february 28 , 2017 and february 29 , 2016 , net cash outflows related to the industrial park were $ 192,000 and $ 187,000 , respectively . these cash outflows are net of rental income and depreciation expense and include the principal payments on the industrial park 's mortgage and the costs of capital improvements . prior to purchasing the industrial park in december 2010 , our annual rental expense was approximately $ 136,000 or $ 7.14 per square foot . if we are able to lease additional vacant space , it will provide positive cash flow for the industrial park when compared to our prior rental payments of $ 136,000. our rental income was approximately $ 6.00 per square foot , based on 15,600 square feet leased to third parties for the years ended february 28 , 2017 and february 29 , 2016. interest expense : interest expense decreased to $ 52,000 for the year ended february 28 , 2017 as compared to $ 58,000 for the year ended february 29 , 2016. interest and dividend income : interest and dividend income increased to $ 71,000 for the year ended february 28 , 2017 as compared to $ 55,000 for the year ended february 29 , 2016. our present investment policy is to invest excess cash in highly liquid mutual funds . our holdings are rated at or above investment grade . other income : during the year ended february 28 , 2017 , we received a payout of $ 200,000 in life insurance proceeds from the death of a former employee . income tax ( benefit ) expense : we recorded an income tax benefit of $ 19,000 for the year ended february 28 , 2017 as compared to an expense of $ 195,000 for the year ended february 29 , 2016. the details of the current year 's tax benefit are explained in note 12 in our financial statements . 11 net income : for the year ended february 28 , 2017 , we had net income of $ 96,000 as compared to $ 548,000 for the year ended february 29 , 2016. the decrease in our net income is due to a decrease in our revenues and gross profit which was partially offset by a decrease in operating expenses . in addition , in the current year period , we received a payout of $ 200,000 in life insurance proceeds from the death of a former employee . for the years ended february 28 , 2017 and february 29 , 2016 , we do not believe that our sales revenue or net income has been adversely affected by the impact of inflation or changing prices . other comprehensive income ( loss ) net unrealized income ( loss ) on marketable securities : as of february 28 , 2017 , certain of our marketable securities were in an unrealized gain position . unrealized gains ( losses ) are principally due to changes in the fair value of our investments held as available-for-sale . because we have the ability and intent to hold the securities until maturity , or for the foreseeable future as classified as available-for-sale , we do not deem the gain or decline to be other-than-temporary . for the year ended february 28 , 2017 , the unrealized gain on our available-for-sale marketable securities was $ 112,000 compared to a loss of $ 70,140 for the year ended february 29 , 2016. off - balance sheet arrangements we do not have any off - balance sheet arrangements as of february 28 , 2017. critical accounting policies the discussion and analysis of the company 's financial condition and results of operations are based upon the company 's consolidated financial statements , which have been prepared in accordance with accounting principles generally accepted in the united states of america . the preparation of these financial statements requires the company to make estimates and judgments that affect the reported amount of assets and liabilities , revenues and expenses , and related disclosure on contingent assets and liabilities at the date of the financial statements . actual results may differ from these estimates under different assumptions and conditions . critical accounting policies are defined as those that are reflective of significant judgments and uncertainties , and may potentially result in materially different results under different assumptions and conditions . as of february 28 , 2017 , management believes there are no critical accounting policies applicable to the company that are reflective of significant judgments and or uncertainties . stock-based compensation the computation of the expense associated with stock-based compensation requires the use of a valuation model . asc 718 is a complex accounting standard , the application of which requires significant judgment and the use of estimates , particularly surrounding black-scholes assumptions such as stock price volatility , expected option lives , and expected option forfeiture rates , to value equity-based compensation . we currently use a black-scholes option pricing model to calculate the fair value of stock options . we primarily use historical data to determine the assumptions to be used in the black-scholes model and have no reason to believe that future data is likely to differ materially from historical data . however , changes in the assumptions to reflect future stock price volatility and future stock award exercise experience could result story_separator_special_tag estate taxes of $ 53,000 compared to $ 51,000 for the prior year period , depreciation expense of $ 74,000 compared to $ 73,000 for the prior year period and $ 52,000 in interest expense compared to $ 58,000 for the prior year period . for the year ended february 28 , 2017 , our real estate operations reported a net loss of $ 123,000 compared to a net loss of $ 122,000 for the prior year period . the reported losses exclude any inter-company rent . 10 a summary of our real estate operations is as follows : replace_table_token_4_th replace_table_token_5_th for the years ended february 28 , 2017 and february 29 , 2016 , net cash outflows related to the industrial park were $ 192,000 and $ 187,000 , respectively . these cash outflows are net of rental income and depreciation expense and include the principal payments on the industrial park 's mortgage and the costs of capital improvements . prior to purchasing the industrial park in december 2010 , our annual rental expense was approximately $ 136,000 or $ 7.14 per square foot . if we are able to lease additional vacant space , it will provide positive cash flow for the industrial park when compared to our prior rental payments of $ 136,000. our rental income was approximately $ 6.00 per square foot , based on 15,600 square feet leased to third parties for the years ended february 28 , 2017 and february 29 , 2016. interest expense : interest expense decreased to $ 52,000 for the year ended february 28 , 2017 as compared to $ 58,000 for the year ended february 29 , 2016. interest and dividend income : interest and dividend income increased to $ 71,000 for the year ended february 28 , 2017 as compared to $ 55,000 for the year ended february 29 , 2016. our present investment policy is to invest excess cash in highly liquid mutual funds . our holdings are rated at or above investment grade . other income : during the year ended february 28 , 2017 , we received a payout of $ 200,000 in life insurance proceeds from the death of a former employee . income tax ( benefit ) expense : we recorded an income tax benefit of $ 19,000 for the year ended february 28 , 2017 as compared to an expense of $ 195,000 for the year ended february 29 , 2016. the details of the current year 's tax benefit are explained in note 12 in our financial statements . 11 net income : for the year ended february 28 , 2017 , we had net income of $ 96,000 as compared to $ 548,000 for the year ended february 29 , 2016. the decrease in our net income is due to a decrease in our revenues and gross profit which was partially offset by a decrease in operating expenses . in addition , in the current year period , we received a payout of $ 200,000 in life insurance proceeds from the death of a former employee . for the years ended february 28 , 2017 and february 29 , 2016 , we do not believe that our sales revenue or net income has been adversely affected by the impact of inflation or changing prices . other comprehensive income ( loss ) net unrealized income ( loss ) on marketable securities : as of february 28 , 2017 , certain of our marketable securities were in an unrealized gain position . unrealized gains ( losses ) are principally due to changes in the fair value of our investments held as available-for-sale . because we have the ability and intent to hold the securities until maturity , or for the foreseeable future as classified as available-for-sale , we do not deem the gain or decline to be other-than-temporary . for the year ended february 28 , 2017 , the unrealized gain on our available-for-sale marketable securities was $ 112,000 compared to a loss of $ 70,140 for the year ended february 29 , 2016. off - balance sheet arrangements we do not have any off - balance sheet arrangements as of february 28 , 2017. critical accounting policies the discussion and analysis of the company 's financial condition and results of operations are based upon the company 's consolidated financial statements , which have been prepared in accordance with accounting principles generally accepted in the united states of america . the preparation of these financial statements requires the company to make estimates and judgments that affect the reported amount of assets and liabilities , revenues and expenses , and related disclosure on contingent assets and liabilities at the date of the financial statements . actual results may differ from these estimates under different assumptions and conditions . critical accounting policies are defined as those that are reflective of significant judgments and uncertainties , and may potentially result in materially different results under different assumptions and conditions . as of february 28 , 2017 , management believes there are no critical accounting policies applicable to the company that are reflective of significant judgments and or uncertainties . stock-based compensation the computation of the expense associated with stock-based compensation requires the use of a valuation model . asc 718 is a complex accounting standard , the application of which requires significant judgment and the use of estimates , particularly surrounding black-scholes assumptions such as stock price volatility , expected option lives , and expected option forfeiture rates , to value equity-based compensation . we currently use a black-scholes option pricing model to calculate the fair value of stock options . we primarily use historical data to determine the assumptions to be used in the black-scholes model and have no reason to believe that future data is likely to differ materially from historical data . however , changes in the assumptions to reflect future stock price volatility and future stock award exercise experience could result

liquidity and capital resources working capital - our working capital increased $ 530,000 from $ 5,855,000 at february 29 , 2016 to $ 6,385,000 at february 28 , 2017. the increase in working capital is due to net income of $ 96,000 and our non-cash expenses of $ 440,000 for depreciation and amortization , $ 47,000 for stock based compensation , $ 112,000 for an increase in the market values of our available-for-sale investments and $ 161,000 for an increase in our deferred tax asset . these non-cash expenses were offset by cash outflows of $ 183,000 for the purchase of equipment and furnishings and $ 143,000 for the repayment of notes payable . the company 's current ratio was 5.4 to 1 at february 28 , 2017 as compared to 4.5 to 1 at february 29 , 2016. at february 28 , 2017 , our working capital includes $ 2,557,000 of cash and $ 2,342,000 of marketable securities , a total of $ 4,899,000. at february 29 , 2016 , our working capital included $ 2,388,000 of cash and $ 1,696,000 of marketable securities , a total of $ 4,084,000. the aggregate balance of cash and marketable securities increased $ 815,000 during the twelve-month period ended february 28 , 2017 .


 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 working capital - our working capital increased $ 530,000 from $ 5,855,000 at february 29 , 2016 to $ 6,385,000 at february 28 , 2017. the increase in working capital is due to net income of $ 96,000 and our non-cash expenses of $ 440,000 for depreciation and amortization , $ 47,000 for stock based compensation , $ 112,000 for an increase in the market values of our available-for-sale investments and $ 161,000 for an increase in our deferred tax asset . these non-cash expenses were offset by cash outflows of $ 183,000 for the purchase of equipment and furnishings and $ 143,000 for the repayment of notes payable . the company 's current ratio was 5.4 to 1 at february 28 , 2017 as compared to 4.5 to 1 at february 29 , 2016. at february 28 , 2017 , our working capital includes $ 2,557,000 of cash and $ 2,342,000 of marketable securities , a total of $ 4,899,000. at february 29 , 2016 , our working capital included $ 2,388,000 of cash and $ 1,696,000 of marketable securities , a total of $ 4,084,000. the aggregate balance of cash and marketable securities increased $ 815,000 during the twelve-month period ended february 28 , 2017 .
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 Suspicious Activity Report : estate taxes of $ 53,000 compared to $ 51,000 for the prior year period , depreciation expense of $ 74,000 compared to $ 73,000 for the prior year period and $ 52,000 in interest expense compared to $ 58,000 for the prior year period . for the year ended february 28 , 2017 , our real estate operations reported a net loss of $ 123,000 compared to a net loss of $ 122,000 for the prior year period . the reported losses exclude any inter-company rent . 10 a summary of our real estate operations is as follows : replace_table_token_4_th replace_table_token_5_th for the years ended february 28 , 2017 and february 29 , 2016 , net cash outflows related to the industrial park were $ 192,000 and $ 187,000 , respectively . these cash outflows are net of rental income and depreciation expense and include the principal payments on the industrial park 's mortgage and the costs of capital improvements . prior to purchasing the industrial park in december 2010 , our annual rental expense was approximately $ 136,000 or $ 7.14 per square foot . if we are able to lease additional vacant space , it will provide positive cash flow for the industrial park when compared to our prior rental payments of $ 136,000. our rental income was approximately $ 6.00 per square foot , based on 15,600 square feet leased to third parties for the years ended february 28 , 2017 and february 29 , 2016. interest expense : interest expense decreased to $ 52,000 for the year ended february 28 , 2017 as compared to $ 58,000 for the year ended february 29 , 2016. interest and dividend income : interest and dividend income increased to $ 71,000 for the year ended february 28 , 2017 as compared to $ 55,000 for the year ended february 29 , 2016. our present investment policy is to invest excess cash in highly liquid mutual funds . our holdings are rated at or above investment grade . other income : during the year ended february 28 , 2017 , we received a payout of $ 200,000 in life insurance proceeds from the death of a former employee . income tax ( benefit ) expense : we recorded an income tax benefit of $ 19,000 for the year ended february 28 , 2017 as compared to an expense of $ 195,000 for the year ended february 29 , 2016. the details of the current year 's tax benefit are explained in note 12 in our financial statements . 11 net income : for the year ended february 28 , 2017 , we had net income of $ 96,000 as compared to $ 548,000 for the year ended february 29 , 2016. the decrease in our net income is due to a decrease in our revenues and gross profit which was partially offset by a decrease in operating expenses . in addition , in the current year period , we received a payout of $ 200,000 in life insurance proceeds from the death of a former employee . for the years ended february 28 , 2017 and february 29 , 2016 , we do not believe that our sales revenue or net income has been adversely affected by the impact of inflation or changing prices . other comprehensive income ( loss ) net unrealized income ( loss ) on marketable securities : as of february 28 , 2017 , certain of our marketable securities were in an unrealized gain position . unrealized gains ( losses ) are principally due to changes in the fair value of our investments held as available-for-sale . because we have the ability and intent to hold the securities until maturity , or for the foreseeable future as classified as available-for-sale , we do not deem the gain or decline to be other-than-temporary . for the year ended february 28 , 2017 , the unrealized gain on our available-for-sale marketable securities was $ 112,000 compared to a loss of $ 70,140 for the year ended february 29 , 2016. off - balance sheet arrangements we do not have any off - balance sheet arrangements as of february 28 , 2017. critical accounting policies the discussion and analysis of the company 's financial condition and results of operations are based upon the company 's consolidated financial statements , which have been prepared in accordance with accounting principles generally accepted in the united states of america . the preparation of these financial statements requires the company to make estimates and judgments that affect the reported amount of assets and liabilities , revenues and expenses , and related disclosure on contingent assets and liabilities at the date of the financial statements . actual results may differ from these estimates under different assumptions and conditions . critical accounting policies are defined as those that are reflective of significant judgments and uncertainties , and may potentially result in materially different results under different assumptions and conditions . as of february 28 , 2017 , management believes there are no critical accounting policies applicable to the company that are reflective of significant judgments and or uncertainties . stock-based compensation the computation of the expense associated with stock-based compensation requires the use of a valuation model . asc 718 is a complex accounting standard , the application of which requires significant judgment and the use of estimates , particularly surrounding black-scholes assumptions such as stock price volatility , expected option lives , and expected option forfeiture rates , to value equity-based compensation . we currently use a black-scholes option pricing model to calculate the fair value of stock options . we primarily use historical data to determine the assumptions to be used in the black-scholes model and have no reason to believe that future data is likely to differ materially from historical data . however , changes in the assumptions to reflect future stock price volatility and future stock award exercise experience could result story_separator_special_tag estate taxes of $ 53,000 compared to $ 51,000 for the prior year period , depreciation expense of $ 74,000 compared to $ 73,000 for the prior year period and $ 52,000 in interest expense compared to $ 58,000 for the prior year period . for the year ended february 28 , 2017 , our real estate operations reported a net loss of $ 123,000 compared to a net loss of $ 122,000 for the prior year period . the reported losses exclude any inter-company rent . 10 a summary of our real estate operations is as follows : replace_table_token_4_th replace_table_token_5_th for the years ended february 28 , 2017 and february 29 , 2016 , net cash outflows related to the industrial park were $ 192,000 and $ 187,000 , respectively . these cash outflows are net of rental income and depreciation expense and include the principal payments on the industrial park 's mortgage and the costs of capital improvements . prior to purchasing the industrial park in december 2010 , our annual rental expense was approximately $ 136,000 or $ 7.14 per square foot . if we are able to lease additional vacant space , it will provide positive cash flow for the industrial park when compared to our prior rental payments of $ 136,000. our rental income was approximately $ 6.00 per square foot , based on 15,600 square feet leased to third parties for the years ended february 28 , 2017 and february 29 , 2016. interest expense : interest expense decreased to $ 52,000 for the year ended february 28 , 2017 as compared to $ 58,000 for the year ended february 29 , 2016. interest and dividend income : interest and dividend income increased to $ 71,000 for the year ended february 28 , 2017 as compared to $ 55,000 for the year ended february 29 , 2016. our present investment policy is to invest excess cash in highly liquid mutual funds . our holdings are rated at or above investment grade . other income : during the year ended february 28 , 2017 , we received a payout of $ 200,000 in life insurance proceeds from the death of a former employee . income tax ( benefit ) expense : we recorded an income tax benefit of $ 19,000 for the year ended february 28 , 2017 as compared to an expense of $ 195,000 for the year ended february 29 , 2016. the details of the current year 's tax benefit are explained in note 12 in our financial statements . 11 net income : for the year ended february 28 , 2017 , we had net income of $ 96,000 as compared to $ 548,000 for the year ended february 29 , 2016. the decrease in our net income is due to a decrease in our revenues and gross profit which was partially offset by a decrease in operating expenses . in addition , in the current year period , we received a payout of $ 200,000 in life insurance proceeds from the death of a former employee . for the years ended february 28 , 2017 and february 29 , 2016 , we do not believe that our sales revenue or net income has been adversely affected by the impact of inflation or changing prices . other comprehensive income ( loss ) net unrealized income ( loss ) on marketable securities : as of february 28 , 2017 , certain of our marketable securities were in an unrealized gain position . unrealized gains ( losses ) are principally due to changes in the fair value of our investments held as available-for-sale . because we have the ability and intent to hold the securities until maturity , or for the foreseeable future as classified as available-for-sale , we do not deem the gain or decline to be other-than-temporary . for the year ended february 28 , 2017 , the unrealized gain on our available-for-sale marketable securities was $ 112,000 compared to a loss of $ 70,140 for the year ended february 29 , 2016. off - balance sheet arrangements we do not have any off - balance sheet arrangements as of february 28 , 2017. critical accounting policies the discussion and analysis of the company 's financial condition and results of operations are based upon the company 's consolidated financial statements , which have been prepared in accordance with accounting principles generally accepted in the united states of america . the preparation of these financial statements requires the company to make estimates and judgments that affect the reported amount of assets and liabilities , revenues and expenses , and related disclosure on contingent assets and liabilities at the date of the financial statements . actual results may differ from these estimates under different assumptions and conditions . critical accounting policies are defined as those that are reflective of significant judgments and uncertainties , and may potentially result in materially different results under different assumptions and conditions . as of february 28 , 2017 , management believes there are no critical accounting policies applicable to the company that are reflective of significant judgments and or uncertainties . stock-based compensation the computation of the expense associated with stock-based compensation requires the use of a valuation model . asc 718 is a complex accounting standard , the application of which requires significant judgment and the use of estimates , particularly surrounding black-scholes assumptions such as stock price volatility , expected option lives , and expected option forfeiture rates , to value equity-based compensation . we currently use a black-scholes option pricing model to calculate the fair value of stock options . we primarily use historical data to determine the assumptions to be used in the black-scholes model and have no reason to believe that future data is likely to differ materially from historical data . however , changes in the assumptions to reflect future stock price volatility and future stock award exercise experience could result

