Ayushnangia/finbench-data huggingface dataset:
|||Year-ended 31 March 2019|Year-ended 31 March 2018|Year-ended 31 March 2017|
|||tCO2e|tCO2e|tCO2e|
|Scope 1|Combustion of natural gas and operation of owned vehicles|220.9|320.0|251.8|
|Scope 2|Electricity consumption in offices|4,487.2|4,457.3|4,681.9|
|Scope 3|Business travel (air and car)|3,260.9|5,117.4|4,510.9|
|Total||7,969.0|9,894.7|9,444.6|
|Intensity ratio|||||
|tCO2e per $M of billings||10.5|12.9|14.9|
 Greenhouse gas emissions In line with the Companies Act 2006, Sophos is required to measure and report on its Greenhouse Gas (“GHG”) emissions disclosures. These have been calculated for the year-ending 31 March 2019, in line with the Group’s financial year. The calculation of the disclosures has been performed in accordance with Greenhouse Gas Protocol Corporate Standard and using the UK government’s conversion factor guidance for the year reported. The Group’s operations that primarily release GHG includes usage of electricity and gas of owned and leased offices, business travel and usage of vehicles. The Group keeps its data capture process under review, seeking to extend the availability of direct information wherever possible. Where direct information for certain sites is not available, estimates have been developed that enable reporting for them. These estimates are revised if new or improved data is obtained. The Group will continue to build its GHG reporting capabilities. The Group’s chosen intensity ratio is ‘tonnes of CO2 equivalent per million US dollars of billings’ as it aligns with Sophos’ strategic growth ambitions. Creating an environmentally friendly HQ The Group commissioned a greening study of its global headquarters in Abingdon, Oxfordshire. The purpose of the study was to benchmark the current environmental, health and wellbeing performance of the building against current best practice and against direct and indirect competitors. The findings of the study showed that the building performance was consistent with intermediate good practice and the building management was consistent with standard good practice. The study highlighted areas of future improvement. The findings and recommendations of this report will be a key driver for developing best practice in environmental sustainability to match the growth aspirations and objectives of the Company. The Group is endeavouring to achieve the standards in environmental performance, health and wellbeing that is expected of a global technology organisation at the Group’s headquarters.


Question: What would the percentage change in the intensity ratio in 2019 from 2018 be if the ratio in 2019 was 10.0 instead? (in percent)

Python solution:
def solution():
    # Define variables name and value
    intensity_ratio_2019 = 10.0
    intensity_ratio_2018 = 12.9
    
    # Do math calculation to get the answer
    answer = (intensity_ratio_2019 - intensity_ratio_2018) / intensity_ratio_2018 * 100
    
    return answer

Answer: -22.480620155
|||Years Ended June 30,||
|($ in millions)|2019|2018|2017|
|Unrealized gains on company owned life insurance contracts and investments held in rabbi trusts|$0.8|$1.5|$1.7|
|Interest income|0.1|0.3|0.3|
|Foreign exchange|(0.4)|(0.7)|(0.4)|
|Pension earnings, interest and deferrals|(0.1)|(2.1)|(23.8)|
|Pension curtailment|—|—|(0.5)|
|Other|0.2|0.2|1.2|
|Total other income (expense), net|$0.6|$(0.8)|$(21.5)|
 18. Other Income (Expense), Net Other income (expense), net consists of the following:


Question: What would the percentage change in interest income in 2019 from 2018 be if the amount in 2019 was $0.2 million instead? (in percent)

Python solution:
def solution():
    # Define variables name and value
    interest_income_2019 = 0.2
    interest_income_2018 = 0.3

    # Do math calculation to get the answer
    percentage_change = ((interest_income_2019 - interest_income_2018) / interest_income_2018) * 100
    
    return percentage_change

Answer: -33.3333333333
||2019|2018|
|Prepaid expenses|$137,927|$90,981|
|Prepaid income taxes .|47,811|59,319|
|Indirect tax receivables .|29,908|26,327|
|Restricted cash|13,697|19,671|
|Notes receivable (1)|23,873|5,196|
|Derivative instruments (2) .|1,199|2,364|
|Other current assets|22,040|39,203|
|Prepaid expenses and other current assets|$276,455|$243,061|
 Prepaid expenses and other current assets Prepaid expenses and other current assets consisted of the following at December 31, 2019 and 2018 (in thousands): (1) In November 2014 and February 2016, we entered into a term loan agreement and a convertible loan agreement, respectively, with Clean Energy Collective, LLC (“CEC”). Our term loan bears interest at 16% per annum, and our convertible loan bears interest at 10% per annum. In November 2018, we amended the terms of the loan agreements to (i) extend their maturity to June 2020, (ii) waive the conversion features on our convertible loan, and (iii) increase the frequency of interest payments, subject to certain conditions. In January 2019, CEC finalized certain restructuring arrangements, which resulted in a dilution of our ownership interest in CEC and the loss of our representation on the company’s board of managers. As a result of such restructuring, CEC no longer qualified to be accounted for under the equity method. As of December 31, 2019, the aggregate balance outstanding on the loans was $23.9 million and was presented within “Prepaid expenses and other current assets.” As of December 31, 2018, the aggregate balance outstanding on the loans was $22.8 million and was presented within “Notes receivable, affiliate.” (2) See Note 9. “Derivative Financial Instruments” to our consolidated financial statements for discussion of our derivative instruments.


Question: What will be the increase in prepaid expenses from 2018 to 2019 if the amount of prepaid expense in 2019 increased by 20%? (in thousand)

Python solution:
def solution():
    # Define variables name and value
    prepaid_expenses_2019 = 137927
    prepaid_expenses_2018 = 90981
    increase_rate = 0.2
    
    # Do math calculation to get the answer
    increased_prepaid_expenses_2019 = prepaid_expenses_2019 * (1 + increase_rate)
    answer = increased_prepaid_expenses_2019 - prepaid_expenses_2018
    
    return answer

Answer: 74531.4
|||Fiscal years ended July 31,||
||2019|2018|2017|
|Domestic|$(1,778)|$(13,501)|$21,723|
|International|14,230|5,225|6,803|
|Income (loss) before provision for (benefit from) income taxes|$12,452|$(8,276)|$28,526|
 9. Income Taxes On December 22, 2017, the Tax Act was enacted into law, which made changes to U.S. tax law, including, but not limited to: (1) reducing the U.S. Federal corporate income tax rate from 35% to 21%; (2) requiring companies to pay a one-time transition tax on certain unrepatriated earnings of foreign subsidiaries; (3) generally eliminating U.S. Federal corporate income taxes on dividends from foreign subsidiaries; (4) capitalizing R&D expenses which are amortized over five to 15 years; and (5) other changes to how foreign and domestic earnings are taxed. The Tax Act includes a provision to tax global intangible low-taxed income (“GILTI”) of foreign subsidiaries and a base erosion anti-abuse tax (“BEAT”) measure that taxes certain payments between a U.S. corporation and its foreign subsidiaries. These provisions of the Tax Act were effective for the Company beginning August 1, 2018 and had no impact on the tax benefit for the year ended July 31, 2019. Under U.S. GAAP, the Company can make an accounting policy election to either treat taxes due on the GILTI inclusion as a current period expense or factor such amounts into its measurement of deferred taxes. The Company has elected the current period expense method. The Company has finalized its assessment of the transitional impacts of the Tax Act. In December 2018, the IRS issued proposed regulations related to the BEAT tax, which the Company is in the process of evaluating. If the proposed BEAT regulations are finalized in their current form, the impact may be material to the tax provision in the quarter of enactment. The U.S. Treasury Department, the Internal Revenue Service (“IRS”), and other standard-setting bodies will continue to interpret or issue guidance on how provisions of the Tax Act will be applied or otherwise administered. The Company continues to obtain, analyze, and interpret guidance as it is issued and will revise its estimates as additional information becomes available. Any legislative changes, including any other new or proposed U.S. Department of the Treasury regulations that have yet to be issued, may result in income tax adjustments, which could be material to our provision for income taxes and effective tax rate in the period any such changes are enacted. The Company’s income (loss) before provision for (benefit from) income taxes for the years ended July 31, 2019, 2018 and 2017 is as follows (in thousands):


Question: If Income (loss) before provision for (benefit from) income taxes in 2019 was 30,000, What would be the change in Income (loss) before provision for (benefit from) income taxes between 2017 and 2019? (in thousand)

Python solution:
def solution():
    # Define variables name and value
    income_2019 = 30000
    income_2017 = 28526
    
    # Do math calculation to get the answer
    answer = income_2019 - income_2017
    
    return answer

Answer: 1474
||||CREDIT LOSS ALLOWANCES||
||Lease Receivables|Loan Receivables|Financed Service Contracts|Total|
|Allowance for credit loss as of July 28, 2018|$135|$60|$10|$205|
|Provisions (benefits)|(54)|11|27|(16)|
|Recoveries (write-offs), net|(14)|—|(28)|(42)|
|Foreign exchange and other|(21)|—|—|(21)|
|Allowance for credit loss as of July 27, 2019|$46|$71|$9|$126|
 (c) Allowance for Credit Loss Rollforward The allowances for credit loss and the related financing receivables are summarized as follows (in millions):


Question: What would be the percentage change in the total allowance for credit loss between 2018 and 2019 if the total allowance for credit loss in 2018 was $100 million instead? (in percent)

Python solution:
def solution():
    # Define variables name and value
    allowance_2018 = 100
    allowance_2019 = 126

    # Do math calculation to get the answer
    answer = (allowance_2019 - allowance_2018) / allowance_2018 * 100
    
    return answer

Answer: 26
|Period|(a) Total Number of Shares (or Units) Purchased|(b) Average Price Paid per Share (or Unit)|(c) Total Number of Shares (or Units) Purchased as Part of Publicly Announced Plans or Programs|(d) Maximum Number (or Approximate Dollar Value) of Shares (or Unites) that May Yet Be Purchased Under the Plans or Programs*|
|July 1-31, 2019|293|$ 99.35|293|74,706|
|August 1 - 31, 2019|39,769|107.71|39,769|34,937|
|September 1 - 30, 2019|91|75.51|91|34,846|
|Total|40,153|$ 107.58|40,153|34,846|
 REPURCHASE OF COMPANY SHARES The Company repurchased a total of 75,113 and 74,880 shares of its common stock during fiscal 2019 and fiscal 2018, respectively, for cash totaling approximately $7.5 million and $7.7 million, respectively. All repurchased shares were recorded in treasury stock at cost. At September 2019, 34,846 shares of the Company’s common shares remained authorized for repurchase in either the open market or privately negotiated transactions, as previously approved by the Company’s Board of Directors. In October 2019, our Board of Directors renewed the repurchase authorization for up to 75,000 shares of the Company’s common stock. During the fourth quarter of fiscal 2019, the Company repurchased shares of its common stock for cash totaling approximately $4.3 million. The following table summarizes these repurchases made by or on behalf of our Company or certain affiliated purchasers of shares of our common stock for the quarterly period ended September 30, 2019: * In October 2019 and subsequent to the end of fiscal 2019, our Board of Directors authorized purchases of up to
75,000 shares of our Company’s common stock in open market or negotiated transactions. Management was
given discretion to determine the number and pricing of the shares to be purchased, as well as the timing of any
such purchases.


Question: What would be the percentage change in the shares of common stock repurchased between fiscal 2018 and 2019 if the number of shares repurchased in 2019 is increased by 5,000? (in percent)

Python solution:
def solution():
    # Define variables name and value
    shares_repurchased_2018 = 74880
    shares_repurchased_2019 = 75113
    additional_shares = 5000
    
    # Do math calculation to get the answer
    new_shares_repurchased_2019 = shares_repurchased_2019 + additional_shares
    percentage_change = ((new_shares_repurchased_2019 - shares_repurchased_2018) / shares_repurchased_2018) * 100
    
    return percentage_change

Answer: 6.9885149573
|||2019||2018|
||Shares million|£m|Shares million|£m|
|At 1 January|11.2|37.0|11.6|39.1|
|Acquisitions|0.2|0.1|0.6|0.9|
|Disposals|(1.1)|(3.5)|(1.0)|(3.0)|
|At 31 December|10.3|33.6|11.2|37.0|
 29 Employee Share Ownership Plan (ESOP) The cost of shares in intu properties plc held by the Trustee of the ESOP operated by the Company is accounted for as a deduction from equity. The purpose of the ESOP is to acquire and hold shares which will be transferred to employees in the future under the Group’s employee incentive arrangements as described in note 7 including joint ownership of shares in its role as Trustee of the Joint Share Ownership Plan. During 2019, no dividends in respect of these shares have been waived by agreement (2018: £1.6 million).


Question: What would be the percentage change in the shares from 31 December 2018 to 31 December 2019 if the amount in 2019 is now 12.0 million? (in percent)

Python solution:
def solution():
    # Define variables name and value
    shares_2018 = 11.2
    shares_2019_new = 12.0
    
    # Do math calculation to get the answer
    answer = (shares_2019_new - shares_2018) / shares_2018 * 100
    
    return answer

Answer: 7.1428571429
||Year-ended 31 March 2019||Year-ended 31 March 2018||
||Number|WASP|Number|WASP|
|Restricted share units|000’s|£ pence|000’s|£ pence|
|Outstanding at the start of the year|14,840|316.09|15,350|215.92|
|Awarded|8,749|478.44|6,337|453.14|
|Forfeited|(1,421)|426.11|(1,421)|284.15|
|Released|(6,822)|309.77|(5,426)|218.49|
|Outstanding at the end of the year|15,346|401.27|14,840|316.09|
 Restricted Share Units The following table illustrates the number and WASP on date of award, and movements in, restricted share units (“RSUs”) and cash-based awards granted under the 2015 LTIP: RSUs and cash-based awards have a vesting period between two to five years, with no award vesting within the first 12 months of the grant.


Question: What would the change in the number of RSUs and cash-based awards outstanding at the end of the year in 2019 from 2018 be if the amount in 2019 was 15,340 thousand instead? (in thousand)

Python solution:
def solution():
    # Define variables name and value
    outstanding_2019 = 15340
    outstanding_2018 = 14840
    
    # Do math calculation to get the answer
    answer = outstanding_2019 - outstanding_2018
    
    return answer

Answer: 500
||Balance as of||Adjustments from||Balance as of|
||March 31, 2018|ASC 606|ASU 2016-01|ASU 2016-16|April 1, 2018|
|ASSETS||||||
|Accounts receivable, net|$563.7|$340.1|$—|$—|$903.8|
|Inventories|$476.2|$(5.1)|$—|$—|$471.1|
|Other current assets|$119.8|$17.2|$—|$—|$137.0|
|Long-term deferred tax assets|$100.2|$(23.1)|$—|$1,579.4|$1,656.5|
|Other assets|$71.8|$—|$—|$(24.1)|$47.7|
|LIABILITIES||||||
|Accrued liabilities|$229.6|$404.2|$—|$—|$633.8|
|Deferred income on shipments to distributors|$333.8|$(333.8)|$—|$—|$—|
|Long-term deferred tax liability|$205.8|$16.8|$—|$(1.1)|$221.5|
|Other long-term liabilities|$240.9|$—|$—|$(1.7)|$239.2|
|STOCKHOLDERS' EQUITY||||||
|Accumulated other comprehensive loss|$(17.6)|$—|$(1.7)|$—|$(19.3)|
|Retained earnings|$1,397.3|$241.9|$1.7|$1,558.1|$3,199.0|
 During the three months ended June 30, 2018, the Company adopted ASU 2016-18-Statement of Cash Flows: Restricted Cash. This standard requires that the statement of cash flows explain the change during the period in total cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. Therefore, amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. The standard has been applied using a retrospective transition method to each period presented. The adoption of this standard did not have a material impact on the Company's financial statements. The following table summarizes the opening balance sheet adjustments related to the adoption of the New Revenue Standard, ASU 2016-01-Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities, and ASU 2016-16-Intra-Entity Transfers of Assets Other Than Inventory (in millions):


Question: What would be the percentage change in Other assets  due to the adjustments if the balance on April 1 was $90 million instead? (in percent)

Python solution:
def solution():
    # Define variables name and value
    initial_balance = 71.8
    adjusted_balance = 90

    # Do math calculation to get the answer
    answer = ((adjusted_balance - initial_balance) / initial_balance) * 100

    return answer

Answer: 25.348189415
|||Year ended December 31,||
||2019|2018|2017|
|Cost of revenues|$8,741|$4,982|$3,735|
|Research and development|23,132|14,975|9,550|
|Sales and marketing|38,325|27,324|16,015|
|General and administrative|31,156|20,807|12,760|
|Total share-based compensation expense|$101,354|68,088|42,060|
 Note 11. Share-Based Compensation A summary of share-based compensation expense recognized in the Company’s Consolidated Statements of Operations is as follows (in thousands):


Question: What would be the percentage change in share-based compensation for sales and marketing between 2018 and 2019 if the compensation expense in 2019 is increased by 15%? (in percent)

Python solution:
def solution():
    # Define variables name and value
    sbc_2019 = 31156
    sbc_2018 = 20807
    increase_percent = 0.15

    # Do math calculation to get the answer
    sbc_2019 += sbc_2019 * increase_percent
    answer = (sbc_2019 - sbc_2018) / sbc_2018 * 100

    return answer

Answer: 72.198779257
|||Years Ended||2019 vs. 2018|
||July 27, 2019|July 28, 2018|July 29, 2017|Variance in Dollars|
|Gains (losses) on investments, net:|||||
|Available-for-sale debt investments|$(13)|$(242)|$(42)|$229|
|Marketable equity investments|(3)|529|(45)|(532)|
|Non-marketable equity and other investments|6|11|(46)|(5)|
|Net gains (losses) on investments|(10)|298|(133)|(308)|
|Other gains (losses), net|(87)|(133)|(30)|46|
|Other income (loss), net|$(97)|$165|$(163)|$(262)|
 Other Income (Loss), Net The components of other income (loss), net, are summarized as follows (in millions): The total change in net gains (losses) on available-for-sale debt investments was primarily attributable to lower realized losses as a result of market conditions, and the timing of sales of these investments. The total change in net gains (losses) on marketable equity investments was attributable to market value fluctuations and the timing of recognition of gains and losses. The change in net gains (losses) on non-marketable equity and other investments was primarily due to lower realized gains, partially offset by higher unrealized gains. The change in other gains (losses), net was primarily driven by higher donation expense in the prior year.


Question: What would be the change in Non-marketable equity and other investments between 2017 and 2018 if Non-marketable equity and other investments in 2018 was $20 million instead? (in million)

Python solution:
def solution():
    # Define variables name and value
    non_marketable_equity_2018 = 20
    non_marketable_equity_2017 = -46
    
    # Do math calculation to get the answer
    answer = non_marketable_equity_2018 - non_marketable_equity_2017
    
    return answer

Answer: 66
|(in millions, except per share data)|2019|2018|2017|
|Revenues|$1,177.2|$1,114.0|$1,051.6|
|Adjusted Revenues(1)|$1,177.7|$1,116.5|$1,056.1|
|Earnings before equity in losses of unconsolidated affiliates|$182.8|$168.5|$254.2|
|Net earnings(2)|$108.8|$168.5|$254.2|
|Net earnings margin|9.2%|15.1%|24.2%|
|Net earnings attributable to Black Knight|$108.8|$168.5|$182.3|
|Net earnings attributable to Black Knight, per diluted share|$0.73|$1.14|$1.47|
|Adjusted Net Earnings(1)|$295.4|$277.9|$209.6|
|Adjusted EPS(1)|$1.99|$1.87|$1.38|
|Adjusted EBITDA(1)|$583.4|$542.5|$505.8|
|Adjusted EBITDA Margin(1)|49.5%|48.6%|47.9%|
 (1) For a description and reconciliation of non-GAAP financial measures presented in this document, please see the Non-GAAP Financial Measures page, or visit the Black Knight Investor Relations website at https://investor.blackknightinc.com. (2) In 2019, the effect of our indirect investment in The Dun and Bradstreet Corporation was a reduction of Net earnings of $73.9 million primarily due to the effect of its purchase accounting adjustments, restructuring charges and other non-operating charges. In 2017, Net earnings includes a one-time, non-cash net tax benefit of $110.9 million related to the revaluation of our deferred income tax assets and liabilities as a result of the Tax Cuts and Jobs Act of 2017 (the “Tax Reform Act”).


Question: What would be the percentage change in revenues between 2018 and 2019 if revenues in 2019 was $2,000 million instead? (in percent)

Python solution:
def solution():
    # Define variables name and value
    revenues_2019 = 2000
    revenues_2018 = 1114.0
    
    # Do math calculation to get the answer
    answer = (revenues_2019 - revenues_2018) / revenues_2018 * 100
    
    return answer

Answer: 79.5332136445
|||Years Ended September 30,||
||2019|2018|2017|
|||(in thousands)||
|United States|$ (535)|$ (51,049)|$ (70,566)|
|Foreign|52,881|65,935|59,484|
|Total|$ 52,346|$ 14,886|$ (11,082)|
 NOTE 13—INCOME TAXES On December 22, 2017, the U.S. government enacted the Tax Act, which includes provisions for Global Intangible Low-Tax Income (GILTI) under which taxes on foreign income are imposed on the excess of a deemed return on tangible assets of foreign subsidiaries. Consistent with accounting guidance, we have elected to account for the tax on GILTI as a period cost and thus have not adjusted any net deferred tax assets of our foreign subsidiaries in connection with the Tax Act. Due to the complexity of the Tax Act, the Securities and Exchange Commission issued guidance in SAB 118 which clarified the accounting for income taxes under ASC 740 if certain information was not yet available, prepared or analyzed in reasonable detail to complete the accounting for income tax effects of the Tax Act. SAB 118 provided for a measurement period of up to one year after the enactment of the Tax Act, during which time the required analyses and accounting must be completed. During fiscal year 2018, we recorded provisional amounts for the income tax effects of the changes in tax law and tax rates, as reasonable estimates were determined by management during this period. These amounts did not change in fiscal year 2019. The SAB 118 measurement period ended on December 22, 2018. Although we no longer consider these amounts to be provisional, the determination of the Tax Act’s income tax effects may change following future legislation or further interpretation of the Tax Act based on the publication of recently proposed U.S. Treasury regulations and guidance from the Internal Revenue Service and state tax authorities. Income (loss) from continuing operations before income taxes includes the following components (in thousands):


Question: What would the change in the amount under Foreign in 2019 from 2018 be if the amount in 2019 was $55,000 thousand instead? (in thousand)

Python solution:
def solution():
    # Define variables name and value
    foreign_2019 = 55000
    foreign_2018 = 65935
    
    # Do math calculation to get the answer
    answer = foreign_2019 - foreign_2018
    
    return answer

Answer: -10935