likewise , as a result of understating its provision for income taxes in each of these years , cumulative losses for these years and the company 's accumulated deficit were understated by $ 16.3 million as of the end of fiscal 2008. the company 's 24 income tax expense was understated by $ 1.4 million in 2008 giving rise to an overstatement of net income in 2008 of $ 1.4 million . correction of this item did not change income ( loss ) before income taxes for any year from 2001 through 2009. correction for this item would increase income tax expense by a total of $ 7.5 million ( an average of $ 1.1 million per year ) from 2002 through 2008 with an initial increase in income tax expense of approximately $ 8.9 million in 2001. as a result of the company reversing the valuation allowance in 2009 , the impact to 2009 is that the company understated its tax benefit by $ 16.3 million for this item . as of the end of fiscal 2009 , this error had no further impact on the company 's financial statements . the second error was due to improper recognition of certain deferred tax assets and liabilities relating to years prior to 2009 totaling approximately $ 2.0 million and includes the following : an incorrect state income tax rate was applied to the state tax loss carry forwards for the calculation of the related deferred tax asset ( a $ 1.6 million expense ) ; deferred tax asset recognition for workers compensation ( a $ 1.8 million benefit ) and deferred rent ( a $ 0.6 million benefit ) ; an alternative minimum tax ( amt ) credit carryover from 1997 had not been previously recognized ( a $ 0.3 million benefit ) ; a net true-up in the gaap versus tax cost basis ( a $ 0.6 million benefit ) for property , plant and equipment , and intangibles ; and other miscellaneous benefits of $ 0.3 million . the company maintained a full valuation allowance against its net deferred tax assets from 2000 through the third quarter of 2009. thus , any incremental changes in income tax expense/benefit arising out of these items in its dtas and dtls were offset by a commensurate change in the company 's valuation allowance against its deferred tax assets . the impact of this error is an increased tax benefit of approximately $ 2.0 million to be recorded in the third quarter of 2009 when the valuation allowance was reversed . the combined $ 18.4 million impact of these errors will increase the income tax benefit and net income by $ 18.4 million in 2009. restated net income is $ 90.4 million for 2009 from the previously reported $ 72.0 million . 2010 highlights and trends during 2010 , we focused on our key strategies and resetting the financial levers within our balance sheet and focused on regaining momentum in comparable store sales with an emphasis on building transaction growth . our key strategies are : drive comparable store sales growth , enhance corporate margins , and accelerate unit growth . while our 2010 system-wide comparable store sales were positive , the more important trend that we focused on was an improvement in system-wide comparable transactions in the third quarter and then the fourth quarter . system-wide comparable transactions improved to 1.2 % for the second half of 2010 compared to minus 1.3 % for the first half of 2010  a positive change in trend of 2.5 % . approximately 51.0 % of our 2010 system-wide comparable transactions occurred in third and fourth quarters . we saw a very similar change in trend for comparable transactions at our company-owned restaurants . for 2010 , our system-wide comparable store sales were positive 0.3 % with flat transactions and an increase of 0.3 % in average check . replace_table_token_8_th 25 the below table represents our system-wide comparable store sales percentages , average check percentages and transaction percentages since 2008. replace_table_token_9_th we grew our base bagel business , which is made up of single bagel sales , by approximately 5.2 % over 2009 as well as accelerated revenue growth in breakfast sandwiches in the fourth quarter to a positive 13.9 % . our catering business grew by approximately 9.2 % with our focus on the roll-out of our online ordering system . we increased our marketing initiatives , concentrating primarily on the breakfast daypart , with increased efforts aimed at the lunch daypart . we continued to expand our company-owned restaurants in 2010 as well as our franchise and license locations . we targeted our marketing investments at coupons and print and radio advertising . in the second quarter we launched our bagel thin lunch sandwiches which helped bolster the lunch daypart . from an operational standpoint , we continued our initiatives aimed at reducing our cost structure . these targeted initiatives focused on efficient labor utilization and scheduling , consistency in our product standards and portion control , and other programs aimed at restoring margins in outlier restaurants . additionally , we successfully completed renegotiations with several of our major vendors resulting in lower primary food costs . we added 50 net locations in 2010 compared to 34 net additions in 2009 . 46 of these net additions were in our franchise and license segment as we continue to intensely focus on expansion in this area . we strengthened our balance sheet by refinancing our debt and redeeming all remaining outstanding shares of the series z preferred stock . we entered into a new senior $ 125 million credit facility with a syndicate of banks . the new senior credit facility has a five-year term expiring december 20 , 2015 , with a term loan of up to $ 75 million and a revolving credit facility of up to $ 50 million . story_separator_special_tag as discussed under restatement of financial information above , the impact of the restatement on these items is $ 18.4 million in additional tax benefit recorded in 2009. reconciliation of non-gaap measures to gaap measures replace_table_token_17_th 33 einstein noah restaurant group , inc. non-gaap financial information 52 weeks ended december 29 , 2009 december 28 , 2010 ( as restated ) ( in thousands , except earnings per share and related share information ) net income available to common stockholders $ 90,363 $ 11,308 adjustments for : less : change in tax valuation allowance ( 79,321 )  add : reversing effect of residual tax amount in other comprehensive income related to cash flow hedge  500 add : write-off of debt issuance costs upon redemption of term loan  966 add : restructuring expenses  477 less : tax effects related to debt issuance costs and restructuring expenses  ( 564 ) add : adjustment for series z modification  929 less : accretion of premium on series z preferred stock  ( 1,072 ) less : amortization of discount on series z preferred stock  143 adjusted net income $ 11,042 $ 12,687 weighted average number of common shares outstanding : basic 16,175,391 16,532,420 diluted 16,526,869 16,804,726 net income per share available to common stockholdersbasic $ 5.59 $ 0.68 adjustments for : less : change in tax valuation allowance $ ( 4.91 ) $  add : reversing effect of residual tax amount in other comprehensive income related to cash flow hedge $  $ 0.03 add : write-off of debt issuance costs upon redemption of term loan $  $ 0.06 add : restructuring expenses $  $ 0.02 less : tax effects related to debt issuance costs and restructuring expenses $  $ ( 0.03 ) add : adjustment for series z modification $  $ 0.06 less : accretion of premium on series z preferred stock $  $ ( 0.06 ) less : amortization of discount on series z preferred stock $  $ 0.01 adjusted net income per common sharebasic $ 0.68 $ 0.77 net income per share available to common stockholdersdiluted $ 5.47 $ 0.67 adjustments for : less : change in tax valuation allowance $ ( 4.80 ) $  add : reversing effect of residual tax amount in other comprehensive income related to cash flow hedge $  $ 0.02 add : write-off of debt issuance costs upon redemption of term loan $  $ 0.06 add : restructuring expenses $  $ 0.02 less : tax effects related to debt issuance costs and restructuring expenses $  $ ( 0.04 ) add : adjustment for series z modification $  $ 0.06 less : accretion of premium on series z preferred stock $  $ ( 0.05 ) less : amortization of discount on series z preferred stock $  $ 0.01 adjusted net income per common sharediluted $ 0.67 $ 0.75 34 results of operations for 2009 as compared to 2008 consolidated results replace_table_token_18_th * * not meaningful system-wide comparable store sales decreased 2.4 % in 2009. when the year began , we had negative 3.4 % system-wide comparable store sales comprised of negative 8.1 % in transactions and positive 5.2 % for the average check related to a prior year price increase . by december of 2009 our system-wide comparable store sales were virtually flat at a negative 0.4 % and negative 0.2 % in both transactions and average check . we achieved this improvement through our increased marketing initiatives , focused around our core breakfast product offerings as well as other value-oriented initiatives aimed at increasing transactions and the frequency of guest visits . we believe that the difficult economic climate also put pressure on our catering sales as demand from our business customers declined . our gross profit margins in 2009 were pressured due primarily to the unfavorable deleveraging of certain operating expenses , higher health care benefit costs and the impact of increased investments in marketing initiatives . during periods of lower sales , we typically experience deleveraging in those cost elements that are not fully variable to changes in sales . these costs include other operating expenses , rent and related costs , and to a lesser extent , labor costs . our health care benefit costs increased $ 1.9 million in 2009. we also continued to support our focus around our core breakfast offerings and other value-oriented initiatives by increasing our investments in marketing by $ 2.3 million in 2009. while our revenues declined in 2009 and our cost of sales reflected a $ 1.9 million increase in health care benefit costs , our focus on our cost initiatives resulted in our adjusted ebitda being virtually flat in 2009 compared to 2008 . 35 company-owned restaurant operations our company-owned restaurants vary in their unit volume , profitability and recent comparable store sales performance . as of december 29 , 2009 , we had 110 restaurants that generated an average unit volume in excess of $ 1 million . these 110 restaurants had an average unit volume of approximately $ 1.2 million . in the aggregate , these restaurants contribute approximately 36 % of total restaurant sales . company-owned restaurant sales for 2009 decreased , which was primarily related to the decline in our 2009 company-owned restaurant comparable store sales to a negative 3.4 % . this was due to a decrease in the number of transactions , and a slight decrease in our average check mostly due to greater coupon redemptions associated with our initiatives and a slightly unfavorable change in the mix of products sold . this was partially offset by the modest price increases in 2009 at our einstein bros. and noah 's company-owned restaurants , compared to the price increases taken during 2008 and , on average , the company-owned restaurants that were opened since late in 2008 until the end of 2009 had higher volumes than those that

net cash provided by operating activities our company-owned restaurant sales and franchise and license related revenue increased overall in 2010 compared to 2009. our interest expense declined primarily due to lower additional redemption on our series z as a result of the impact of the significant series z redemptions we have made since 2009 as well as the expiration of our interest rate swap in august of 2010. net cash generated by operating activities was $ 43.8 million for 2010 compared to $ 33.7 million for 2009 , a 29.9 % increase . 42 cash used in investing activities during 2010 , we used approximately $ 16.6 million of cash to purchase additional property and equipment as follows and we also received $ 0.9 million in proceeds from the sale of one company-owned restaurant to a franchisee and sales of equipment : $ 7.8 million to open new restaurants and upgrade existing restaurants in 2009 and 2010 ; $ 6.7 million for replacement of equipment at our existing company-owned restaurants and at our manufacturing operations ; and $ 2.1 million for general corporate purposes . during 2009 , we used approximately $ 16.9 million of cash to purchase additional property and equipment as follows : $ 9.5 million to open new restaurants and upgrade existing restaurants in 2008 and 2009 ; $ 5.9 million for replacement of equipment at our existing company-owned restaurants and at ourmanufacturing operations ; and $ 1.5 million for general corporate purposes .


 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.
     ```net cash provided by operating activities our company-owned restaurant sales and franchise and license related revenue increased overall in 2010 compared to 2009. our interest expense declined primarily due to lower additional redemption on our series z as a result of the impact of the significant series z redemptions we have made since 2009 as well as the expiration of our interest rate swap in august of 2010. net cash generated by operating activities was $ 43.8 million for 2010 compared to $ 33.7 million for 2009 , a 29.9 % increase . 42 cash used in investing activities during 2010 , we used approximately $ 16.6 million of cash to purchase additional property and equipment as follows and we also received $ 0.9 million in proceeds from the sale of one company-owned restaurant to a franchisee and sales of equipment : $ 7.8 million to open new restaurants and upgrade existing restaurants in 2009 and 2010 ; $ 6.7 million for replacement of equipment at our existing company-owned restaurants and at our manufacturing operations ; and $ 2.1 million for general corporate purposes . during 2009 , we used approximately $ 16.9 million of cash to purchase additional property and equipment as follows : $ 9.5 million to open new restaurants and upgrade existing restaurants in 2008 and 2009 ; $ 5.9 million for replacement of equipment at our existing company-owned restaurants and at ourmanufacturing operations ; and $ 1.5 million for general corporate purposes .
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 Suspicious Activity Report : likewise , as a result of understating its provision for income taxes in each of these years , cumulative losses for these years and the company 's accumulated deficit were understated by $ 16.3 million as of the end of fiscal 2008. the company 's 24 income tax expense was understated by $ 1.4 million in 2008 giving rise to an overstatement of net income in 2008 of $ 1.4 million . correction of this item did not change income ( loss ) before income taxes for any year from 2001 through 2009. correction for this item would increase income tax expense by a total of $ 7.5 million ( an average of $ 1.1 million per year ) from 2002 through 2008 with an initial increase in income tax expense of approximately $ 8.9 million in 2001. as a result of the company reversing the valuation allowance in 2009 , the impact to 2009 is that the company understated its tax benefit by $ 16.3 million for this item . as of the end of fiscal 2009 , this error had no further impact on the company 's financial statements . the second error was due to improper recognition of certain deferred tax assets and liabilities relating to years prior to 2009 totaling approximately $ 2.0 million and includes the following : an incorrect state income tax rate was applied to the state tax loss carry forwards for the calculation of the related deferred tax asset ( a $ 1.6 million expense ) ; deferred tax asset recognition for workers compensation ( a $ 1.8 million benefit ) and deferred rent ( a $ 0.6 million benefit ) ; an alternative minimum tax ( amt ) credit carryover from 1997 had not been previously recognized ( a $ 0.3 million benefit ) ; a net true-up in the gaap versus tax cost basis ( a $ 0.6 million benefit ) for property , plant and equipment , and intangibles ; and other miscellaneous benefits of $ 0.3 million . the company maintained a full valuation allowance against its net deferred tax assets from 2000 through the third quarter of 2009. thus , any incremental changes in income tax expense/benefit arising out of these items in its dtas and dtls were offset by a commensurate change in the company 's valuation allowance against its deferred tax assets . the impact of this error is an increased tax benefit of approximately $ 2.0 million to be recorded in the third quarter of 2009 when the valuation allowance was reversed . the combined $ 18.4 million impact of these errors will increase the income tax benefit and net income by $ 18.4 million in 2009. restated net income is $ 90.4 million for 2009 from the previously reported $ 72.0 million . 2010 highlights and trends during 2010 , we focused on our key strategies and resetting the financial levers within our balance sheet and focused on regaining momentum in comparable store sales with an emphasis on building transaction growth . our key strategies are : drive comparable store sales growth , enhance corporate margins , and accelerate unit growth . while our 2010 system-wide comparable store sales were positive , the more important trend that we focused on was an improvement in system-wide comparable transactions in the third quarter and then the fourth quarter . system-wide comparable transactions improved to 1.2 % for the second half of 2010 compared to minus 1.3 % for the first half of 2010  a positive change in trend of 2.5 % . approximately 51.0 % of our 2010 system-wide comparable transactions occurred in third and fourth quarters . we saw a very similar change in trend for comparable transactions at our company-owned restaurants . for 2010 , our system-wide comparable store sales were positive 0.3 % with flat transactions and an increase of 0.3 % in average check . replace_table_token_8_th 25 the below table represents our system-wide comparable store sales percentages , average check percentages and transaction percentages since 2008. replace_table_token_9_th we grew our base bagel business , which is made up of single bagel sales , by approximately 5.2 % over 2009 as well as accelerated revenue growth in breakfast sandwiches in the fourth quarter to a positive 13.9 % . our catering business grew by approximately 9.2 % with our focus on the roll-out of our online ordering system . we increased our marketing initiatives , concentrating primarily on the breakfast daypart , with increased efforts aimed at the lunch daypart . we continued to expand our company-owned restaurants in 2010 as well as our franchise and license locations . we targeted our marketing investments at coupons and print and radio advertising . in the second quarter we launched our bagel thin lunch sandwiches which helped bolster the lunch daypart . from an operational standpoint , we continued our initiatives aimed at reducing our cost structure . these targeted initiatives focused on efficient labor utilization and scheduling , consistency in our product standards and portion control , and other programs aimed at restoring margins in outlier restaurants . additionally , we successfully completed renegotiations with several of our major vendors resulting in lower primary food costs . we added 50 net locations in 2010 compared to 34 net additions in 2009 . 46 of these net additions were in our franchise and license segment as we continue to intensely focus on expansion in this area . we strengthened our balance sheet by refinancing our debt and redeeming all remaining outstanding shares of the series z preferred stock . we entered into a new senior $ 125 million credit facility with a syndicate of banks . the new senior credit facility has a five-year term expiring december 20 , 2015 , with a term loan of up to $ 75 million and a revolving credit facility of up to $ 50 million . story_separator_special_tag as discussed under restatement of financial information above , the impact of the restatement on these items is $ 18.4 million in additional tax benefit recorded in 2009. reconciliation of non-gaap measures to gaap measures replace_table_token_17_th 33 einstein noah restaurant group , inc. non-gaap financial information 52 weeks ended december 29 , 2009 december 28 , 2010 ( as restated ) ( in thousands , except earnings per share and related share information ) net income available to common stockholders $ 90,363 $ 11,308 adjustments for : less : change in tax valuation allowance ( 79,321 )  add : reversing effect of residual tax amount in other comprehensive income related to cash flow hedge  500 add : write-off of debt issuance costs upon redemption of term loan  966 add : restructuring expenses  477 less : tax effects related to debt issuance costs and restructuring expenses  ( 564 ) add : adjustment for series z modification  929 less : accretion of premium on series z preferred stock  ( 1,072 ) less : amortization of discount on series z preferred stock  143 adjusted net income $ 11,042 $ 12,687 weighted average number of common shares outstanding : basic 16,175,391 16,532,420 diluted 16,526,869 16,804,726 net income per share available to common stockholdersbasic $ 5.59 $ 0.68 adjustments for : less : change in tax valuation allowance $ ( 4.91 ) $  add : reversing effect of residual tax amount in other comprehensive income related to cash flow hedge $  $ 0.03 add : write-off of debt issuance costs upon redemption of term loan $  $ 0.06 add : restructuring expenses $  $ 0.02 less : tax effects related to debt issuance costs and restructuring expenses $  $ ( 0.03 ) add : adjustment for series z modification $  $ 0.06 less : accretion of premium on series z preferred stock $  $ ( 0.06 ) less : amortization of discount on series z preferred stock $  $ 0.01 adjusted net income per common sharebasic $ 0.68 $ 0.77 net income per share available to common stockholdersdiluted $ 5.47 $ 0.67 adjustments for : less : change in tax valuation allowance $ ( 4.80 ) $  add : reversing effect of residual tax amount in other comprehensive income related to cash flow hedge $  $ 0.02 add : write-off of debt issuance costs upon redemption of term loan $  $ 0.06 add : restructuring expenses $  $ 0.02 less : tax effects related to debt issuance costs and restructuring expenses $  $ ( 0.04 ) add : adjustment for series z modification $  $ 0.06 less : accretion of premium on series z preferred stock $  $ ( 0.05 ) less : amortization of discount on series z preferred stock $  $ 0.01 adjusted net income per common sharediluted $ 0.67 $ 0.75 34 results of operations for 2009 as compared to 2008 consolidated results replace_table_token_18_th * * not meaningful system-wide comparable store sales decreased 2.4 % in 2009. when the year began , we had negative 3.4 % system-wide comparable store sales comprised of negative 8.1 % in transactions and positive 5.2 % for the average check related to a prior year price increase . by december of 2009 our system-wide comparable store sales were virtually flat at a negative 0.4 % and negative 0.2 % in both transactions and average check . we achieved this improvement through our increased marketing initiatives , focused around our core breakfast product offerings as well as other value-oriented initiatives aimed at increasing transactions and the frequency of guest visits . we believe that the difficult economic climate also put pressure on our catering sales as demand from our business customers declined . our gross profit margins in 2009 were pressured due primarily to the unfavorable deleveraging of certain operating expenses , higher health care benefit costs and the impact of increased investments in marketing initiatives . during periods of lower sales , we typically experience deleveraging in those cost elements that are not fully variable to changes in sales . these costs include other operating expenses , rent and related costs , and to a lesser extent , labor costs . our health care benefit costs increased $ 1.9 million in 2009. we also continued to support our focus around our core breakfast offerings and other value-oriented initiatives by increasing our investments in marketing by $ 2.3 million in 2009. while our revenues declined in 2009 and our cost of sales reflected a $ 1.9 million increase in health care benefit costs , our focus on our cost initiatives resulted in our adjusted ebitda being virtually flat in 2009 compared to 2008 . 35 company-owned restaurant operations our company-owned restaurants vary in their unit volume , profitability and recent comparable store sales performance . as of december 29 , 2009 , we had 110 restaurants that generated an average unit volume in excess of $ 1 million . these 110 restaurants had an average unit volume of approximately $ 1.2 million . in the aggregate , these restaurants contribute approximately 36 % of total restaurant sales . company-owned restaurant sales for 2009 decreased , which was primarily related to the decline in our 2009 company-owned restaurant comparable store sales to a negative 3.4 % . this was due to a decrease in the number of transactions , and a slight decrease in our average check mostly due to greater coupon redemptions associated with our initiatives and a slightly unfavorable change in the mix of products sold . this was partially offset by the modest price increases in 2009 at our einstein bros. and noah 's company-owned restaurants , compared to the price increases taken during 2008 and , on average , the company-owned restaurants that were opened since late in 2008 until the end of 2009 had higher volumes than those that

