A brief description of Krispy Kremes annual cash bonus plan for top executives follows.

The Compensation Committee chose consolidated EBITDA [earnings before interest, taxes, depreciation, and amortization] and revenue as the performance metrics for fiscal 2012, weighted at 80% and 20%, respectively. Consolidated EBITDA is defined the same way as it is defined in our secured credit facilities. The Compensation Committee assigned three levels of performance for consolidated EBITDA and for Revenue: threshold, target, and maximum.

Source: Krispy Kreme Doughnuts, Inc. 2012 Proxy, edited for brevity. Krispy Kreme was a public company before being acquired by JAB Holding Company in 2016.

The disclosure further indicates that eligible recipients would receive 70%, 100%, or 140% of the portion of the target bonus for performance attributable to each performance metric for performance at the threshold, target, and maximum levels, respectively. The bonus for performance that falls between two of those levels would be prorated.

The following table provides summary balance sheet information for several years.

($ in thousands)	1/29/2012			2/3/2013			2/2/2014			2/1/2015
Total assets	$	334,948		$	341,938		$	338,546		$	352,713
Debt, including current maturities	$	27,593		$	25,743		$	1,993		$	9,687
Other liabilities		58,229			69,763			71,460			75,240
Total equity		249,126			246,432			265,093			267,786
Total liabilities and equity	$	334,948		$	341,938		$	338,546		$	352,713
Question. Beginning in fiscal 2014 (the year ended February 1, 2015), Krispy Kreme began using pre-tax income instead of EBITDA as a performance metric in its compensation plan. What information in the companys balance sheets suggests its management may have been responding to changing financial incentives when the performance metric changed?