AceSearcher/evaluation_datasets huggingface dataset:
||||Payment Due by Period|||
|Contractual obligations|Total|Year 1|Years 2 - 3|Years 4 - 5|More than 5 years|
|Debt obligations (1)|$305,927|$28,430|$59,509|$55,708|$162,280|
|Interest obligations (1)|28,200|6,326|11,039|8,928|1,907|
|Operating lease obligations|48,311|10,898|14,302|9,402|13,709|
|Pension and other post-retirement benefits (2)|94,178|6,758|15,184|18,024|54,212|
|Employee separation liability|7,640|594|674|674|5,698|
|Restructuring liability|2,181|1,869|312|—|—|
|Purchase commitments|31,468|31,468|—|—|—|
|Capital lease obligations|2,049|993|888|168|—|
|Anti-trust fines and settlements (3)|34,880|21,712|10,203|2,965|—|
|Total|$554,834|$109,048|$112,111|$95,869|$237,806|
 Commitments At March 31, 2019, we had contractual obligations in the form of non-cancellable operating leases and debt, including interest payments (see Note 3, “Debt” and Note 15, “Commitments and Contingencies” to our consolidated financial statements), European social security, pension benefits, other post-retirement benefits, inventory purchase obligations, fixed asset purchase obligations, acquisition related obligations, and construction obligations as follows (amounts in thousands): (1) Refer to Note 3, “Debt” for additional information. Repayment of the Customer Capacity Agreements assumes the customers purchase products in a quantity sufficient to require the maximum permitted debt repayment amount per quarter. (2) Reflects expected benefit payments through fiscal year 2029. (3) In addition to amounts reflected in the table, an additional $2.9 million has been recorded in the line item "Accrued expenses," for which the timing of payment has not been determined.


Question: What would be the difference between the payments due by Year 1 between Interest obligations and operating lease obligations if interest obligations were $10,000 thousand instead? (in thousand)

Solution:
def solution():
    # Define variables name and value
    interest_obligations = 10000
    operating_lease_obligations = 10898
    
    # Do math calculation to get the answer
    answer = operating_lease_obligations - interest_obligations
    
    return answer

Answer: 898
|||December 31,||
||Useful Life|2019|2018|
|Computer equipment and software|3 – 5 years|$57,474|$52,055|
|Furniture and fixtures|7 years|6,096|4,367|
|Leasehold improvements|2 – 6 years|22,800|9,987|
|Renovation in progress|n/a|8|1,984|
|Build-to-suit property|25 years|—|51,058|
|Total property and equipment, gross||86,378|119,451|
|Less: accumulated depreciation and amortization||(49,852)|(42,197)|
|Total property and equipment, net||$36,526|$77,254|
 7. OTHER BALANCE SHEET AMOUNTS The components of property and equipment, net is as follows (in thousands): Depreciation expense for the years ended December 31, 2019, 2018, and 2017 was $11.8 million, $10.2 million, and $10.3 million, respectively.


Question: What would the change in furniture and fixtures between 2018 and 2019 be if furniture and fixtures were $5,000 thousand in 2018 instead? (in thousand)

Solution:
def solution():
    # Define variables name and value
    furniture_fixtures_2019 = 6096
    furniture_fixtures_2018_modified = 5000

    # Do math calculation to get the answer
    answer = furniture_fixtures_2019 - furniture_fixtures_2018_modified

    return answer

Answer: 1096
||July 27, 2019|July 28, 2018|July 29, 2017|
|Property and equipment, net:||||
|United States|$2,266|$2,487|$2,711|
|International|523|519|611|
|Total|$2,789|$3,006|$3,322|
 (c) Additional Segment Information The majority of our assets as of July 27, 2019 and July 28, 2018 were attributable to our U.S. operations. In fiscal 2019, 2018, and 2017, no single customer accounted for 10% or more of revenue. Property and equipment information is based on the physical location of the assets. The following table presents property and equipment information for geographic areas (in millions):


Question: What would be the change in net property and equipment from International regions between 2017 and 2018 if net property and equipment from international regions in 2018 was $700 million instead? (in million)

Solution:
def solution():
    # Define variables name and value
    international_property_and_equipment_2018 = 700
    international_property_and_equipment_2017 = 611
    
    # Do math calculation to get the answer
    answer = international_property_and_equipment_2018 - international_property_and_equipment_2017
    
    return answer

Answer: 89
||Software Solutions|Data and Analytics|Corporate and Other|Total|
|Balance, December 31, 2017|$2,134.7|$172.1|$—|$2,306.8|
|HeavyWater and Ernst acquisitions (Note 3)|22.9|—|—|22.9|
|Balance, December 31, 2018|2,157.6|172.1|—|2,329.7|
|Compass Analytics acquisition (Note 3)|31.7|—|—|31.7|
|Balance, December 31, 2019|$2,189.3|$172.1|$—|$2,361.4|
 (10) Goodwill Goodwill consists of the following (in millions): The increase in Goodwill related to our Compass Analytics acquisition is deductible for tax purposes. For the 2018 increase in Goodwill, $19.7 million is deductible for tax purposes and $3.2 million is not deductible for tax purposes.


Question: What would be the change in the balance of software solutions between 2017 and 2018 if the balance in 2017 was $2,000 million instead? (in million)

Solution:
def solution():
    # Define variables name and value
    balance_2017 = 2000
    balance_2018 = 2157.6
    
    # Do math calculation to get the answer
    answer = balance_2018 - balance_2017
    
    return answer

Answer: 157.5999999999999
|||Fiscal year||
|(in millions of €, earnings per share in €)|2019|2018|% Change|
|Digital Industries|2,880|2,898|(1) %|
|Smart Infrastructure|1,500|1,574|(5) %|
|Gas and Power|679|722|(6) %|
|Mobility|983|958|3 %|
|Siemens Healthineers|2,461|2,221|11 %|
|Siemens Gamesa Renewable Energy|482|483|0 %|
|Industrial Businesses|8,986|8,857|1 %|
|Adjusted EBITA margin Industrial Businesses|10.9 %|11.1 %||
|Financial Services|632|633|0 %|
|Portfolio Companies|(71)|(305)|77 %|
|Reconciliation to Consolidated Financial Statements|(2,028)|(1,135)|(79) %|
|Income from continuing operations before income taxes|7,518|8,050|(7) %|
|Income tax expenses|(1,872)|(2,054)|9 %|
|Income from continuing operations|5,646|5,996|(6) %|
|Income from discontinued operations, net of income taxes|3|124|(98) %|
|Net income|5,648|6,120|(8) %|
|Basic earnings per share|6.41|7.12|(10) %|
|ROCE|11.1 %|12.6 %||
 A.4.2 Income As a result of the development described for the segments, Income from continuing operations before income taxes declined 7 %. Severance charges for continuing operations were € 619 million, of which € 492 million were in Industrial Businesses. Accordingly, Adjusted EBITA margin Industrial Businesses excluding severance charges was 11.5 % in fiscal 2019. In fiscal 2018, severance charges for continuing operations were € 923 million, of which € 669 million were in Industrial Businesses. The tax rate of 25% for fiscal 2019 was below the tax rate of 26% for the prior year, benefiting mainly from the reversal of income tax provisions outside Germany. As a result, Income from continuing operations declined 6%. Income from discontinued operations, net of income taxes in the prior year included positive effects from the release of a provision related to former Communications activities. The decline in basic earnings per share reflects the decrease of Net income attributable to Shareholders of Siemens AG, which was € 5,174 million in fiscal 2019 compared to € 5,807 million in fiscal 2018, partially offset by a lower number of weighted average shares outstanding. Basic earnings per share excluding severance charges was € 6.93. As expected, ROCE at 11.1 % was below the target range set in our Siemens Financial Framework, reflecting in particular the effects from portfolio transactions in recent years, including the acquisitions of Mentor and Mendix at Digital Industries and the merger of Siemens’ wind power business with Gamesa Corporación Tecnológica, S. A. that created SGRE. The decline year-over-year was due both to lower income before interest after tax and to higher average capital employed.


Question: If the Gas and Power increased by 10% in 2019, what is the revised increase / (decrease)? (in million)

Solution:
def solution():
    # Define variables name and value
    gas_and_power_2019 = 679
    gas_and_power_2018 = 722
    increase_percentage = 0.1

    # Do math calculation to get the answer
    revised_gas_and_power_2019 = gas_and_power_2019 * (1 + increase_percentage)
    answer = revised_gas_and_power_2019 - gas_and_power_2018

    return answer

Answer: 24.90000000000009
||For the year ended December 31,|||
|(in thousands, except percentages and per share data)|2019|2018|2017|
|Non-GAAP gross profit|$168,242|$163,376|$153,849|
|Non-GAAP gross margin|82.0%|84.6%|85.6%|
|Non-GAAP operating loss|$(8,689)|$(4,325)|$(16,440)|
|Non-GAAP operating margin|(4.2)%|(2.2)%|(9.1)%|
|Non-GAAP net loss|$(9,460)|$(4,548)|$(16,594)|
|Non-GAAP net loss per share|$(0.09)|$(0.04)|$(0.18)|
|Free cash flow|$(3,924)|$12,201|$(3,418)|
 Free cash flow Our non-GAAP financial measures also include free cash flow, which we define as cash provided by (used in) operating activities less the amount of property and equipment purchased. Management believes that information regarding free cash flow provides investors with an important perspective on the cash available to invest in our business and fund ongoing operations.

However, our calculation of free cash flow may not be comparable to similar measures used by other companies. We believe these non-GAAP financial measures are helpful in understanding our past financial performance and our future results. Our non-GAAP financial measures are not meant to be considered in isolation or as a substitute for comparable GAAP measures and should be read only in conjunction with our consolidated financial statements prepared in accordance with GAAP.

Our management regularly uses our supplemental non-GAAP financial measures internally to understand, manage and evaluate our business, and make operating decisions. These non-GAAP measures are among the primary factors management uses in planning for and forecasting future periods. Compensation of our executives is based in part on the performance of our business based on certain of these non-GAAP measures. We monitor the following non-GAAP financial measures:


Question: What would be the average non-GAAP gross profit for the 3 year period from 2017 to 2019, if the non-GAAP gross profit in 2019 was 165,000 thousand instead? (in thousand)

Solution:
def solution():
    # Define variables name and value
    gross_profit_2019 = 165000
    gross_profit_2018 = 163376
    gross_profit_2017 = 153849

    # Do math calculation to get the answer
    answer = (gross_profit_2019 + gross_profit_2018 + gross_profit_2017) / 3

    return answer

Answer: 160741.66666666666
|||For the year ended December 31,||
||2017|2018|2019|
|Crew wages and vessel management employee costs|72,652|79,624|80,713|
|Technical maintenance expenses|28,736|28,694|37,653|
|Other vessel operating expenses|21,098|19,766|21,296|
|Total|122,486|128,084|139,662|
 GasLog Ltd. and its Subsidiaries
Notes to the consolidated financial statements (Continued)
For the years ended December 31, 2017, 2018 and 2019
(All amounts expressed in thousands of U.S. Dollars, except share and per share data) 15. Vessel Operating and Supervision Costs An analysis of vessel operating and supervision costs is as follows:


Question: What would be the percentage change in total vessel operating and supervision costs from 2018 to 2019 if the total cost in 2019 was 135,273 thousand? (in percent)

Solution:
def solution():
    # Define variables name and value
    total_cost_2018 = 128084
    total_cost_2019 = 135273
    
    # Do math calculation to get the answer
    percentage_change = (total_cost_2019 - total_cost_2018) / total_cost_2018 * 100
    
    return percentage_change

Answer: 5.612722900596483
||Balance at|ASC 606|Balance at|
||February 28, 2018|Adjustments|March 1, 2018|
||Assets|||
|Prepaid expenses and other current assets (1)|$12,000|1,891|$13,891|
|Deferred income tax assets|31,581|532|32,113|
|Other assets (1)|18,829|3,145|21,974|
|||||
||Liabilities and Stockholders' Equity|||
|Deferred revenue|$17,757|2,156|19,913|
|Other non-current liabilities|24,249|5,007|29,256|
|||||
||Stockholders' equity|||
 As a result of the adoption of ASC 606, our deferred product revenues and deferred product costs for the fleet management and auto vehicle finance verticals increased as balances are now amortized over the estimated average in-service lives of these devices. Deferred income tax assets and accumulated deficit increased as a result of the changes made to our deferred product revenues and deferred product costs. The cumulative effect of the changes made to our consolidated balance sheet for the adoption of ASC 606 were as follows (in thousands): (1) Deferred product costs included in Prepaid expenses and other current assets and Other assets amounted to $5.4 million and $6.0 million, respectively, as of March 1, 2018.


Question: What were the balance of total assets at February 28, 2018 if other assets were now $20,000 thousand instead? (in thousand)

Solution:
def solution():
    # Define variables name and value
    prepaid_expenses_and_other_current_assets = 12000
    deferred_income_tax_assets = 31581
    other_assets = 20000
    
    # Do math calculation to get the answer
    answer = prepaid_expenses_and_other_current_assets + deferred_income_tax_assets + other_assets
    
    return answer

Answer: 63581
||Capped Call|Embedded exchange feature of Notes|Non-marketable investments|
|||(U.S. $ in thousands)||
|Balance as of June 30, 2017|$—|$—|$—|
|Purchases|87,700|(177,907)|—|
|Gains (losses)||||
|Recognized in other non-operating (expense) income, net|12,232|(24,646)||
|Balance as of June 30, 2018|99,932|(202,553)|—|
|Change in unrealized gains (losses) relating to assets and liabilities held as of June 30, 2018||||
|Recognized in other non-operating income (expense), net|12,232|(24,646)|—|
|Balance as of June 30, 2018|$99,932|$(202,553)|$—|
|Purchases|—|—|23,000|
|Transfer out|—|—|(20,942)|
|Gains (losses)||||
|Recognized in finance income|—|—|270|
|Recognized in other non-operating (expense) income, net|114,665|(648,573)|—|
|Recognized in other comprehensive income|—|—|672|
|Balance as of June 30, 2019|$214,597|$(851,126)|$3,000|
|Change in unrealized gains (losses) relating to assets and liabilities held as of June 30, 2019||||
|Recognized in other non-operating income (expense), net|114,665|(648,573)|—|
 Non-marketable investments Non-marketable equity securities are measured at fair value using market data, such as publicly available financing round valuations. Financial information of private companies may not be available and consequently we will estimate the fair value based on the best available information at the measurement date. The following table presents the reconciliations of Level 3 financial instrument fair values: There were transfers out from Level 3 due to initial public offerings of the respective investees during fiscal year 2019. There were no transfers between levels during fiscal year 2018.


Question: What would be the percentage change in the balance of capped call between fiscal year ended June 30, 2018 and 2019 if the value in fiscal year 2018 was $150,000 thousand instead? (in percent)

Solution:
def solution():
    # Define variables name and value
    balance_2018 = 150000
    balance_2019 = 214597
    
    # Do math calculation to get the answer
    answer = (balance_2019 - balance_2018) / balance_2018 * 100
    
    return answer

Answer: 43.06466666666667
||2019 Goodwill|2018 Goodwill|
||£m|£m|
|Steam Specialties|113.0|119.3|
|Electric Thermal Solutions|244.7|183.0|
|Watson-Marlow|60.0|65.7|
|Total goodwill|417.7|368.0|
 15 Goodwill and other intangible assets continued Impairment In accordance with the requirements of IAS 36 (Impairment of Assets), goodwill is allocated to the Group’s cash-generating units, or groups of cash-generating units, that are expected to benefit from the synergies of the business combination that gave rise to the goodwill. During 2019, we performed a review on the basis of identification of our individual CGUs. As a result of this review, we have consolidated a number of our current individual CGUs into groups of CGUs that represent the lowest level to which goodwill is monitored for internal management purposes, being each operating segment as disclosed in Note 3. As a result, we performed an impairment review at an operating segment CGU level, the breakdown of the goodwill value at 31st December across these is shown below: In order to complete the transition to performing goodwill impairment reviews at an operating segment level, we also performed a goodwill impairment review as at 31st December 2019 under the historical CGU basis. The result of this impairment review led to an impairment of £4.2m being recognised in respect of Watson-Marlow FlowSmart. No other impairment was recognised. The goodwill balance has been tested for annual impairment on the following basis: • the carrying values of goodwill have been assessed by reference to value in use. These have been estimated using cash flows based on forecast information for the next financial year which have been approved by the Board and then extended up to a further 9 years based on the most recent forecasts prepared by management; • pre-tax discount rates range from 11-12% (2018: 10-15%); • short to medium-term growth rates vary between 3-8% depending on detailed forecasts (2018: 2-8%). The range in rates excludes the annualised impact of owning Thermocoax for a first full year in 2020. The short to medium-term is defined as not more than 10 years; and • long-term growth rates are set using IMF forecasts and vary between 1.8-2.5% (2018: 0.8-3.0%).


Question: What would the change in total goodwill in 2019 from 2018 be if the amount in 2019 was 420.0 million instead? (in million)

Solution:
def solution():
    # Define variables name and value
    goodwill_2019 = 420.0
    goodwill_2018 = 368.0

    # Do math calculation to get the answer
    answer = goodwill_2019 - goodwill_2018
    
    return answer

Answer: 52
|||Fiscal Year Ended August 31,||
||2019|2018|2017|
|Restricted stock units|$53,766|$84,082|$42,122|
|Employee stock purchase plan (1)|7,580|6,891|6,334|
|Other|—|7,538|88|
|Total|$61,346|$98,511|$48,544|
 11. Stockholders’ Equity The Company recognized stock-based compensation expense within selling, general and administrative expense as follows (in thousands): (1) For the fiscal year ended August 31, 2018, represents a one-time cash-settled stock award that vested on November 30, 2017.


Question: What would be the change in Other stock-based compensation expenses between 2017 and 2018 if Other stock-based compensation expenses in 2017 was $7,000 thousand instead? (in thousand)

Solution:
def solution():
    # Define variables name and value
    other_2018 = 7538
    other_2017 = 7000
    
    # Do math calculation to get the answer
    answer = other_2018 - other_2017
    
    return answer

Answer: 538
||Final|Preliminary|
||August 31, 2019|November 30, 2018|
|(In thousands of Canadian dollars)|$|$|
|Purchase price|||
|Consideration paid at closing|38,876|38,876|
|Balance due on business combinations|5,005|5,005|
||43,881|43,881|
|Net assets acquired|||
|Trade and other receivables|1,308|1,743|
|Prepaid expenses and other|335|335|
|Property, plant and equipment|28,785|45,769|
|Intangible assets|3,978|—|
|Goodwill|11,093|—|
|Trade and other payables assumed|(644)|(644)|
|Contract liabilities and other liabilities assumed|(974)|(3,322)|
||43,881|43,881|
 BUSINESS COMBINATION IN FISCAL 2019 Purchase of a fibre network and corresponding assets On October 3, 2018, the Corporation's subsidiary, Atlantic Broadband, completed the acquisition of the south Florida fibre network previously owned by FiberLight, LLC. The transaction, combined with the dark fibers acquired from FiberLight in the second quarter of fiscal 2018, added 350 route miles to Atlantic Broadband’s existing south Florida footprint. The acquisition was accounted for using the purchase method and was subject to post closing adjustments. The final allocation of the purchase price of this acquisition is as follows:


Question: If the Contract liabilities and other liabilities assumed in 2019 is (2,051) thousand what is the revised increase / (decrease)? (in thousand)

Solution:
def solution():
    # Define variables name and value
    contract_liabilities_assumed_2019 = -2051
    contract_liabilities_assumed_2018 = -3322
    
    # Do math calculation to get the answer
    answer = contract_liabilities_assumed_2019 - contract_liabilities_assumed_2018
    
    return answer

Answer: 1271
||Year Ended December 31,||
|(In thousands)|2019|2018|
|Accounts receivable, net|$120,016|$133,136|
|Contract assets|18,804|12,128|
|Contract liabilities|50,974|52,966|
 Contract Assets and Liabilities The following table provides information about receivables, contract assets and contract liabilities from our revenue contracts with customers: Contract assets include costs that are incremental to the acquisition of a contract. Incremental costs are those that result directly from obtaining a contract or costs that would not have been incurred if the contract had not been obtained, which primarily relate to sales commissions. These costs are deferred and amortized over the expected customer life. We determined that the expected customer life is the expected period of benefit as the commission on the renewal contract is not commensurate with the commission on the initial contract. During the years ended December 31, 2019 and 2018, the Company recognized expense of $6.3 million and $2.9 million, respectively, related to deferred contract acquisition costs. Contract liabilities include deferred revenues related to advanced payments for services and nonrefundable, upfront service activation and set-up fees, which under the new standard are generally deferred and amortized over the expected customer life as the option to renew without paying an upfront fee provides the customer with a material right. During the years ended December 31, 2019 and 2018, the Company deferred and recognized revenues of $397.5 million and $354.2 million, respectively. A receivable is recognized in the period the Company provides goods or services when the Company’s right to consideration is unconditional. Payment terms on invoiced amounts are generally 30 to 60 days.


Question: If accounts receivable, net in 2019 was 140,000 thousands, what would be the accounts receivable, net increase / (decrease) from 2018 to 2019? (in thousand)

Solution:
def solution():
    # Define variables name and value
    accounts_receivable_2019 = 140000
    accounts_receivable_2018 = 133136
    
    # Do math calculation to get the answer
    answer = accounts_receivable_2019 - accounts_receivable_2018
    
    return answer

Answer: 6864
||Year Ended|||
||December 27, 2019|December 28, 2018|December 29, 2017|
|Weighted average expected term|0.5 years|0.5 years|0.4 years|
|Risk-free interest rate|2.3%|1.9%|1.1%|
|Dividend yield|0.0%|0.0%|0.0%|
|Volatility|56.0%|52.7%|47.8%|
 2017 ESPP In May 2017, we adopted the 2017 Employee Stock Purchase Plan (the “2017 ESPP”). The 2017 ESPP grants employees the ability to designate a portion of their base-pay to purchase ordinary shares at a price equal to 85% of the fair market value of our ordinary shares on the first or last day of each 6 month purchase period. Purchase periods begin on January 1 or July 1 and end on June 30 or December 31, or the next business day if such date is not a business day. Shares are purchased on the last day of the purchase period. The table below sets forth the weighted average assumptions used to measure the fair value of 2017 ESPP rights: We recognize share-based compensation expense associated with the 2017 ESPP over the duration of the purchase period. We recognized$0.3 million, $0.3 million, and $0.1 million of share-based compensation expense associated with the 2017 ESPP during 2019, 2018, and 2017, respectively. At December 27, 2019, there was no unrecognized share-based compensation expense.


Question: What was the average risk-free interest rate for the 3 year period from 2017 to 2019, if the risk-free interest rate for 2017 was 1.5% instead? (in percent)

Solution:
def solution():
    # Define variables name and value
    rf_rate_2019 = 2.3
    rf_rate_2018 = 1.9
    rf_rate_2017 = 1.5
    start_year = 2017
    end_year = 2019

    # Do math calculation to get the answer
    answer = (rf_rate_2019 + rf_rate_2018 + rf_rate_2017) / (end_year - start_year + 1)

    return answer

Answer: 1.8999999999999997
|December 31|||
||2019|2018|
|Net operating loss carryforwards|$7,672|$4,541|
|Stock options and warrants|420|214|
|Property|138|299|
|Intangible assets|66|94|
|Capitalized expenses|54|86|
|Other|210|164|
|Operating right-of-use lease assets|(667)||
|Operating right-of-use lease liabilities|794||
|Net deferred tax assets|8,687|5,398|
|Less: Valuation allowance|(8,687)|(5,398)|
|Deferred tax asset (liability)|$             -|$             -|
 NOTE 13. INCOME TAXES We calculate our provision for federal and state income taxes based on current tax law. U.S. federal tax reform (Tax Act) was enacted on December 22, 2017, and has several key provisions impacting the accounting for and reporting of income taxes. The most significant provision reduced the U.S. corporate statutory tax rate from 35% to 21% beginning on January 1, 2018. We remeasured the applicable deferred tax assets and liabilities based on the rates at which they are expected to reverse. As a result, the gross deferred tax assets and liabilities were adjusted which resulted in an expense for income taxes of $7.1 million which was fully offset by a corresponding change to our valuation allowance in 2017. The Tax Act contains several base broadening provisions that became effective on January 1, 2018, that did not have a material impact on 2018 and 2019 earnings. Deferred tax asset (liability) is comprised of the following (in thousands): We have determined it is more likely than not that our deferred tax assets will not be realized. Accordingly, we have provided a valuation allowance for deferred tax assets.


Question: What would be the percentage change in the stock options and warrants between 2018 and 2019 if the amount in 2019 is increased by 10%? (in percent)

Solution:
def solution():
    # Define variables name and value
    stock_options_warrants_2019 = 420
    stock_options_warrants_2018 = 214
    increase_percentage = 0.1

    # Do math calculation to get the answer
    stock_options_warrants_2019_new = stock_options_warrants_2019 * (1 + increase_percentage)
    change = stock_options_warrants_2019_new - stock_options_warrants_2018
    percentage_change = (change / stock_options_warrants_2018) * 100

    return percentage_change

Answer: 115.88785046728975
||2019|2018|
||$|$|
|Short-term employee benefits|12,175,184|14,217,931|
|Post employment benefits|322,733|297,319|
|Other long-term benefits|161,569|139,776|
|Share-based payments|9,177,425|6,594,300|
||21,836,911|21,249,326|
 This section highlights the Group’s transactions with its related parties, such as its subsidiaries and Key Management Personnel. During the reporting period and previous reporting periods, Woolworths Group Limited advanced loans to, received and repaid loans from, and provided treasury, accounting, legal, taxation, and administrative services to other entities within the Group. Entities within the Group also exchanged goods and services in sale and purchase transactions. All transactions occurred on the basis of normal commercial terms and conditions. Balances and transactions between the Company and its subsidiaries, which are related parties of the Company, have been eliminated on consolidation and are not disclosed in this note. All transactions with directors and Key Management Personnel (including their related parties) were conducted on an arm’s length basis in the ordinary course of business and under normal terms and conditions for customers and employees. Related parties of Key Management Personnel who are employees received normal employee benefits on standard terms and conditions. The total remuneration for Key Management Personnel of the Group is as follows: Details of equity instruments provided as compensation to Key Management Personnel and shares issued on exercise of these instruments, together with the terms and conditions of the instruments, are disclosed in the Remuneration Report.


Question: What is the difference in the total remuneration for Key Management Personnel of the Group between 2018 and 2019 if the total remuneration in 2019 is 22,000,000?

Solution:
def solution():
    # Define variables name and value
    remuneration_2019 = 22000000
    remuneration_2018 = 21249326

    # Do math calculation to get the answer
    answer = remuneration_2019 - remuneration_2018

    return answer

Answer: 750674
||December 31,||
||2018|2019|
|Financial assets:|||
|Cash and cash equivalents|285,907|497,874|
|Accounts receivable|173,450|199,535|
|Financial liabilities:|||
|Accounts payable|80,640|119,712|
 NOTE 17. FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT FINANCIAL INSTRUMENTS Financial instruments include: The carrying amounts of cash and cash equivalents, accounts receivable and accounts payable equal their fair values because of the short-term nature of these instruments.


Question: What would be the change in accounts payable from 2018 to 2019 if accounts payable in 2019 was 130,000?

Solution:
def solution():
    # Define variables name and value
    accounts_payable_2018 = 80640
    accounts_payable_2019 = 130000
    
    # Do math calculation to get the answer
    answer = accounts_payable_2019 - accounts_payable_2018
    
    return answer

Answer: 49360
||APAC|||
|Sales Mix|2019|2018|%Change|
|Hardware|$34,965|$29,496|19%|
|Software|92,988|107,363|(13%)|
|Services|52,288|50,055|4%|
||$180,241|$186,914|(4%)|
 Our net sales by offering category for APAC for 2019 and 2018, were as follows (dollars in thousands): Net sales in APAC decreased 4% (increased 2% excluding the effects of fluctuating foreign currency rates), or $6.7 million, in 2019 compared to 2018. In APAC, increases in hardware and services net sales year over year were offset by a decrease in software net sales during 2019 compared to 2018. The changes were the result of the following: • Continued expansion of hardware offerings in the APAC market resulted in higher net sales in this category. • Continued trend toward higher sales of cloud solution offerings that are recorded on a net sales recognition basis in the services net sales category resulted in declines in the software net sales category. • Higher volume of net sales of cloud solution offerings and software referral fees that are recorded on a net sales recognition basis positively impacted services net sales. Additionally, there were contributions from Insight delivered services from increased net sales of our digital innovation solutions offering.


Question: If the Sales Mix of Software in 2019 increased to 157,699 thousand, what would be the revised change between 2018 and 2019? (in thousand)

Solution:
def solution():
    # Define variables name and value
    software_sales_2019 = 157699
    software_sales_2018 = 107363
    
    # Do math calculation to get the answer
    answer = software_sales_2019 - software_sales_2018
    
    return answer

Answer: 50336
|||For the year ended December 31,||
||2017|2018|2019|
|Basic earnings/(loss) per share||||
|Profit/(loss) for the year attributable to owners of the Group|15,506|47,683|(100,661)|
|Less: Dividends on Preference Shares|(10,064)|(10,063)|(10,063)|
|Profit/(loss) for the year available to owners of the Group|5,442|37,620|(110,724)|
|Weighted average number of shares outstanding, basic|80,622,788|80,792,837|80,849,818|
|Basic earnings/(loss) per share|0.07|0.47|(1.37)|
|Diluted earnings/(loss) per share||||
|Profit/(loss) for the year available to owners of the Group used in the calculation of diluted EPS|5,442|37,620|(110,724)|
|Weighted average number of shares outstanding, basic|80,622,788|80,792,837|80,849,818|
|Dilutive potential ordinary shares|643,342|844,185|—|
|Weighted average number of shares used in the calculation of diluted EPS|81,266,130|81,637,022|80,849,818|
|Diluted earnings/(loss) per share|0.07|0.46|(1.37)|
 GasLog Ltd. and its Subsidiaries
Notes to the consolidated financial statements (Continued)
For the years ended December 31, 2017, 2018 and 2019
(All amounts expressed in thousands of U.S. Dollars, except share and per share data) 29. Earnings/(losses) per share (‘‘EPS’’) Basic earnings/(losses) per share was calculated by dividing the profit/(loss) for the year attributable to the owners of the common shares after deducting the dividend on Preference Shares by the weighted average number of common shares issued and outstanding during the year. Diluted EPS is calculated by dividing the profit/(loss) for the year attributable to the owners of the Group adjusted for the effects of all dilutive potential ordinary shares by the weighted average number of all potential ordinary shares assumed to have been converted into common shares, unless such potential ordinary shares have an antidilutive effect. The following reflects the earnings/(losses) and share data used in the basic and diluted earnings/ (losses) per share computations: The Group excluded the effect of 2,630,173 SARs and 367,162 RSUs in calculating diluted EPS for the year ended December 31, 2019, as they were anti-dilutive (December 31, 2018: 555,453 SARs and 0 RSUs, December 31, 2017: 998,502 SARs and 0 RSUs).


Question: What would be the change in basic EPS from 2018 to 2019 if the amount was 0.59 in 2019?

Solution:
def solution():
    # Define variables name and value
    basic_EPS_2018 = 0.47
    basic_EPS_2019 = 0.59
    
    # Do math calculation to get the answer
    answer = basic_EPS_2019 - basic_EPS_2018
    
    return answer

Answer: 0.12
|2019|High|Low|
|Fourth quarter|$21.17|$13.92|
|Third quarter|$17.02|$13.88|
|Second quarter|$16.72|$14.72|
|First quarter|$15.55|$11.78|
|2018|High|Low|
|Fourth quarter|$13.00|$10.77|
|Third quarter|$12.98|$11.30|
|Second quarter|$12.14|$9.80|
|First quarter|$10.30|$9.08|
 Item 5. Market for Registrant's Common Equity, Related Shareholder Matters and Issuer Purchases of Equity Securities. Our common shares, without par value, are traded on the NASDAQ Stock Market LLC under the symbol “AGYS”. The high and low sales prices for the common shares for each quarter during the past two fiscal years are presented in the table below. The closing price of the common shares on May 21, 2019, was $22.51 per share. There were 1,561 active shareholders of record. We did not pay dividends in fiscal 2019 or 2018 and are unlikely to do so in the foreseeable future. The current policy of the Board of Directors is to retain any available earnings for use in the operations of our business.


Question: If 2019 second quarter high was 15.22, what would be the increase / (decrease) in the 2019 second quarter between low and high?

Solution:
def solution():
    # Define variables name and value
    second_quarter_high = 15.22
    second_quarter_low = 14.72
    
    # Do math calculation to get the answer
    answer = second_quarter_high - second_quarter_low
    
    return answer

Answer: 0.5
||Fiscal years ended||||
||February 28,||||
|(In thousands)|2019|2018|$ Change|% Change|
||Segment||||
|Telematics Systems|$40,821|$48,943|$(8,122)|(17.0%)|
|Software & Subscription Services|13,093|8,233|4,860|59.0%|
|Corporate Expense|(5,699)|(4,794)|(905)|19.0%|
|Total Adjusted EBITDA|$48,215|$52,382|$(4,167)|(8.0%)|
 Profitability Measures Net Income: Our net income in the fiscal year ended February 28, 2019 was $18.4 million as compared to net income of $16.6 million in the same period last year. The increase is due to a $11.7 million increase in operating income, $3.0 million increase in investment income and $12.0 million decrease in income tax provision. The increase in operating income was primarily attributable to $21.0 million decrease in general and administrative expense due to reduced legal provision and related costs as further discussed in Note 19 and partially offset by $8.0 million of restructuring expense. Adjusted EBITDA for Telematics Systems in the fiscal year ended February 28, 2019 decreased $8.1 million compared to the same period last year due to lower revenues as described above and the impact of high margin revenue earned on a strategic technology partnership arrangement in fiscal 2018. These factors were coupled with higher operating expenses in Telematics Systems as a result of increased headcount and outsourced professional service fees. Adjusted EBITDA for Software and Subscription Services increased $4.9 million compared to the same period last year due primarily to continued growth in revenues and gross profit from our Italia market and higher gross profit from our fleet management services. See Note 20 for reconciliation of Adjusted EBITDA by reportable segments and a reconciliation to GAAP-basis net income (loss).


Question: What is the total Adjusted EBITDA for Telematics Systems and Software & Subscription Services in 2019 if adjusted EBITDA for Telematics Systems was $30,000 thousand? (in thousand)

Solution:
def solution():
    # Define variables name and value
    telematics_systems_adjusted_EBITDA = 30000
    software_subscription_services_adjusted_EBITDA = 13093
    
    # Do math calculation to get the answer
    answer = telematics_systems_adjusted_EBITDA + software_subscription_services_adjusted_EBITDA
    
    return answer

Answer: 43093
|USDm|2019|2018|
|Partners and commercial managements|1.9|-|
|Derivative financial instruments|0.5|3.7|
|Tax receivables|1.5|1.2|
|Other|2.3|2.6|
|Balance as of 31 December|6.2|7.5|
 NOTE 11 – OTHER RECEIVABLES No significant other receivables are past due or credit impaired. The carrying amount is a reasonable approximation of fair value due to the short-term nature of the receivables. Please refer to note 21 for further information on fair value hierarchies.


Question: What would the percentage change in the Balance as of 31 December from 2018 to 2019 be if the amount in 2019 was $6.0 million instead? (in percent)

Solution:
def solution():
    # Define variables name and value
    balance_2018 = 7.5
    new_balance_2019 = 6.0

    # Do math calculation to get the answer
    answer = ((new_balance_2019 - balance_2018) / balance_2018) * 100
    
    return answer

Answer: -20
|Most recent three-year average seasonality|||||
||First quarter|Second quarter|Third quarter|Fourth quarter|
|Sequential change, sales|-25%|11%|4%|17%|
|Share of annual sales|22%|24%|25%|29%|
 Seasonality The Company’s sales, income and cash flow from operations vary between quarters, and are generally lowest in the first quarter of the from operations vary between quarters, and are generally lowest in the first quarter of the year and highest in the fourth quarter. This is mainly a result of the seasonal purchase patterns of network operators.


Question: What would be the total share of annual sales for the second half of the year if the fourth quarter goes up by 2%? (in percent)

Solution:
def solution():
    # Define variables name and value
    third_quarter_share = 25
    fourth_quarter_share = 29
    increase_in_fourth_quarter = 2

    # Do math calculation to get the answer
    answer = third_quarter_share + fourth_quarter_share + increase_in_fourth_quarter

    return answer

Answer: 56
||December 31,|December 31,|
||2019|2018|
|Accrued payroll and related taxes|$3,985|$3,800|
|Accrued federal, state, and local taxes|2,635|1,827|
|Accrued bonus|20,206|10,766|
|Self-insurance reserves|2,238|—|
|Employee stock purchase plan contributions|4,716|6,473|
|Accrued sales commissions|5,397|6,889|
|Accrued partner commissions|7,043|5,535|
|Contract liabilities|5,197|—|
|Accrued purchase price related to acquisitions|2,763|—|
|Other|7,924|6,811|
|Total|$62,104|$42,101|
 Accrued expenses consisted of the following (in thousands): Contract liabilities represent amounts that are collected in advance of the satisfaction of performance obligations under the new revenue recognition standard. See Recently Adopted Accounting Standards in Note 2 and Contract Liabilities in Note 6.


Question: What would be the value of the 2018 accrued bonus as a percentage of the 2018 total accrued expenses if the total was increased by 10,000 thousand? (in percent)

Solution:
def solution():
    # Define variables name and value
    accrued_bonus_2018 = 10766
    total_accrued_expenses_2018 = 42101
    additional_expenses = 10000
    
    # Do math calculation to get the answer
    answer = (accrued_bonus_2018 / (total_accrued_expenses_2018 + additional_expenses)) * 100
    
    return answer

Answer: 20.663710869273142
|Year Ended December 31|||
||2019|2018|
|NUMERATOR: Basic and diluted - loss from continuing operations (in thousands)|$ (13,735)|$ (8,101)|
|DENOMINATOR: Basic and diluted - weighted average number of common shares outstanding (in thousands)|32,359,316|22,099,149|
|Number of shares of common stock which could be purchased with weighted average outstanding securities not included in diluted EPS because effect would be antidilutive:|||
|Stock options|1,024,811|911,264|
|Warrants|8,443,547|16,383,944|
|Convertible preferred stock|224,848|581,680|
|Restricted stock units|1,235,287|623,603|
|Weighted average number of nonvested shares of common stock not included in diluted EPS because effect would be antidilutive|659,581|1,169,986|
 NOTE 14. INCOME (LOSS) PER SHARE (EPS) Basic EPS is calculated under the two-class method under which all earnings (distributed and undistributed) are allocated to each class of common stock and participating securities based on their respective rights to receive dividends. Our outstanding convertible preferred stocks are considered participating securities as the holders may participate in undistributed earnings with holders of common shares and are not obligated to share in our net losses. Diluted EPS is computed by dividing the net income attributable to RiceBran Technologies common shareholders by the weighted average number of common shares outstanding during the period increased by the number of additional common shares that would have been outstanding if the impact of assumed exercises and conversions is dilutive. The dilutive effects of outstanding options, warrants, nonvested shares and restricted stock units that vest solely on the basis of a service condition are calculated using the treasury stock method. The dilutive effects of the outstanding preferred stock are calculated using the if-converted method. Below are reconciliations of the numerators and denominators in the EPS computations, and information on potentially dilutive securities. The impacts of potentially dilutive securities outstanding at December 31, 2019 and 2018, were not included in the calculation of diluted EPS in 2019 and 2018 because to do so would be anti-dilutive. Those securities listed in the table above which were anti-dilutive in 2019 and 2018, which remain outstanding, could potentially dilute EPS in the future.


Question: What would be the average number of restricted stock units in 2018 and 2019 if the number of restricted stock units is decreased by 1,000,000 in 2019?

Solution:
def solution():
    # Define variables name and value
    restricted_stock_units_2018 = 623603
    restricted_stock_units_2019 = 1235287
    decrease_in_2019 = 1000000

    # Do math calculation to get the answer
    average_restricted_stock_units = (restricted_stock_units_2018 + restricted_stock_units_2019 - decrease_in_2019) / 2
    
    return average_restricted_stock_units

Answer: 429445
||Year ended December 31,||
||2018|2019|
|Research and development expenses|125,280|150,745|
|Capitalization of development expenses|(49,688)|(60,202)|
|Amortization of capitalized development expenses|12,039|15,597|
|Research and development grants and credits|(321)|(49)|
|Total research and development expenses|87,310|106,091|
|Impairment of research and development related assets|1,278|4,755|
|Total|88,588|110,846|
 NOTE 23. EXPENSES BY NATURE Research and development consists of the following: The impairment expenses in 2018 and 2019 are related to customer specific projects. The Company’s operations in the Netherlands, Belgium and the United States receive research and development grants and credits from various sources.


Question: What would be the change in total Research and development expenses if total research and development expense for 2019 was 100,000 instead?

Solution:
def solution():
    # Define variables name and value
    rd_expense_2018 = 88_588
    rd_expense_2019 = 100_000
    
    # Do math calculation to get the answer
    answer = rd_expense_2019 - rd_expense_2018
    
    return answer

Answer: 11412
||||Total Number of|Approximate Dollar|
||||Shares Purchased as|Value of Shares that|
||Total Number of|Average Price|Part of Publicly|May Yet Be|
||Shares|Paid per|Announced|Purchased|
|(in millions, except per share amounts)|Purchased|Share|Program|Under the Program|
|March 1, 2019—March 31, 2019|58.0|$52.93|58.0|$8,780.5|
|April 1, 2019—April 30, 2019|29.1|$54.41|29.1|$7,198.4|
|May 1, 2019—May 31, 2019|24.9|$54.11|24.9|$5,848.4|
|Total|112.0|$53.57|112.0||
 Stock Repurchase Program Our Board of Directors has approved a program for us to repurchase shares of our common stock. On September 17, 2018 and February 15, 2019, we announced that our Board of Directors approved expansions of our stock repurchase program totaling $24.0 billion. As of May 31, 2019, approximately $5.8 billion remained available for stock repurchases pursuant to our stock repurchase program. Our stock repurchase authorization does not have an expiration date and the pace of our repurchase activity will depend on factors such as our working capital needs, our cash requirements for acquisitions and dividend payments, our debt repayment obligations or repurchases of our debt, our stock price, and economic and market conditions. Our stock repurchases may be effected from time to time through open market purchases or pursuant to a rule 10b5-1 plan. Our stock repurchase program may be accelerated, suspended, delayed or discontinued at any time. The following table summarizes the stock repurchase activity for the three months ended May 31, 2019 and the approximate dollar value of shares that may yet be purchased pursuant to our stock repurchase program:


Question: How much was the Average Price Paid per Share from February 2019 to April 2019 if the total number of shares purchased in February 2019 was the same as that for April 2019 and the Average Price Paid per Share was 88.91?

Solution:
def solution():
    # Define variables name and value
    feb_april_shares = 29.1
    feb_price = 88.91
    march_shares = 58.0
    march_price = 52.93
    april_shares = 29.1
    april_price = 54.41

    # Do math calculation to get the answer
    answer = (march_price * march_shares + april_price * april_shares + feb_price * feb_april_shares) / (march_shares + april_shares + feb_april_shares)

    return answer

Answer: 62.31111876075732