Ayushnangia/finbench-data huggingface dataset:
Table:
Group
Company
2019
2018
2019
2018
£m
£m
£m
£m
Share Incentive Plan (‘SIP’)
–
0.8
–
–
Sharesave scheme (‘SAYE’)
0.3
0.3
–
–
Performance Share Plan (‘PSP’)
2.1
1.8
1.3
0.7
Deferred Annual Bonus and Single Incentive Plan
2.3
0.4
0.4
0.2
Total share-based payment charge
4.7
3.3
1.7
0.9
NI and apprenticeship levy on applicable schemes
1.2
0.4
0.6
0.1
Total charge
5.9
3.7
2.3
1.0

text: 29. Share-based payments continued
text: Share Incentive Plan
text: In 2015, the Group established a Share Incentive Plan (‘SIP’). All eligible employees were awarded free shares (or nil-cost options in the case of employees in Ireland) valued at £3,600 each based on the share price at the time of the Company’s admission to the Stock Exchange in March 2015, subject to a three-year service period (‘Vesting Period’). The SIP shareholders are entitled to dividends over the Vesting Period. There are no performance conditions applicable to the vesting of SIP shares. The fair value of the SIP awards at the grant date was measured to be £2.72 using the Black-Scholes model. The resulting share-based payments charge is being spread evenly over the Vesting Period.

Questions and answers:
question: What is the Share Incentive Plan ('SIP')?
answer: All eligible employees were awarded free shares (or nil-cost options in the case of employees in Ireland) valued at £3,600 each based on the share price at the time of the Company’s admission to the Stock Exchange in March 2015, subject to a three-year service period (‘Vesting Period’). The SIP shareholders are entitled to dividends over the Vesting Period. There are no performance conditions applicable to the vesting of SIP shares. The fair value of the SIP awards at the grant date was measured to be £2.72 using the Black-Scholes model.
question: In which years were the share-based payments for the Share Incentive Plan ('SIP') accounted for?
answer: 2019
2018
question: What are the components making up the total share-based payment charge?
answer: Share Incentive Plan (‘SIP’)
Sharesave scheme (‘SAYE’)
Performance Share Plan (‘PSP’)
Deferred Annual Bonus and Single Incentive Plan
question: In which year were the PSP payments for the Group larger?
answer: 2019
derivation: 2.1>1.8
question: What was the change in PSP payments for the Group in 2019 from 2018?
answer: 0.3
derivation: 2.1-1.8
scale: million
question: What was the percentage change in PSP payments for the Group in 2019 from 2018?
answer: 16.67
derivation: ((2.1-1.8)/1.8) * 100
scale: percent
Table:
Number of Shares
Weighted-Average Grant
Date Fair Value
Nonvested shares of RSUs at December 31, 2018
8.6
$16.59
Granted
5.4
21.64
Achieved
0.2
24.46
Released
(4.8)
14.41
Canceled
(0.5)
19.74
Nonvested shares of RSUs at December 31, 2019
8.9
20.84

text: Restricted Stock Units
text: A summary of the RSU transactions for the year ended December 31, 2019 are as follows (number of shares in millions):
text: During 2019, the Company awarded 2.6 million RSUs to certain officers and employees of the Company that vest upon the achievement of certain performance criteria and market conditions. The number of units expected to vest is evaluated each reporting period and compensation expense is recognized for those units for which achievement of the performance criteria is considered probable. Compensation expense for RSUs with market conditions are recognized based on the grant date fair value irrespective of the achievement of the condition.
text: As of December 31, 2019, unrecognized compensation expense, net of estimated forfeitures related to non-vested RSUs granted under the Amended and Restated SIP with service, performance and market conditions, was $60.9 million, $10.1 million and $3.9 million, respectively.
text: For RSUs with time-based service conditions, expense is being recognized over the vesting period; for RSUs with performance criteria, expense is recognized over the period during which the performance criteria is expected to be achieved; for RSUs with market conditions expense is recognized over the period in which the condition is assessed irrespective of whether it would be achieved or not.
text: Unrecognized compensation cost related to awards with certain performance criteria that are not expected to be achieved is not included here. Total compensation expense related to performance-based, service-based, and market-based RSUs was $69.8 million for the year ended December 31, 2019, which included $48.4 million for RSUs with time-based service conditions that were granted in 2019 and prior that are expected to vest.

Questions and answers:
question: How much was the Total compensation expense related to performance-based, service-based, and market-based RSUs for the year ended December 31, 2019?
answer: $69.8 million
question: How are the expenses recognized for RSUs with time-based service conditions?
answer: recognized over the vesting period
question: How are the expenses recognized for RSUs with performance criteria?
answer: recognized over the period during which the performance criteria is expected to be achieved
question: What is the change in the Number of Nonvested shares of RSUs from December 31, 2018 to 2019?
answer: 0.3
derivation: 8.9-8.6
scale: million
question: What is the change in Weighted-Average Grant Date Fair Value of Nonvested shares of RSUs from year ended December 31, 2018 to 2019?
answer: 4.25
derivation: 20.84-16.59
question: What is the average Number of Nonvested shares of RSUs for December 31, 2018 to 2019?
answer: 8.75
derivation: (8.9+8.6) / 2
scale: million
Table:
2019
2018
Restructuring costs
$8,455
$10,647
Costs of closed restaurants and other
8,628
4,803
(Gains) losses on disposition of property and equipment, net
(6,244)
1,627
Accelerated depreciation
1,616
1,130
Operating restaurant impairment charges
—
211
$12,455
$18,418

text: The following table presents the components of impairment and other charges, net, in each fiscal year (in thousands):
text: Restructuring costs decreased by $2.2 million as a result of lower severance expenses, as our general and administrative cost reduction initiative came to its conclusion as planned. Costs of closed restaurants and other increased by $3.8 million, primarily due to a $3.5 million charge recorded in 2019 related to the write- off of software development costs associated with a discontinued technology project. Gains on disposition of property and equipment, net, increased by $7.9 million, primarily due to a $5.7 million gain related to a sale of property and a$0.8 million gain related to an eminent domain transaction in 2019.
text: Refer to Note 9, Impairment and Other Charges, Net, of the notes to the consolidated financial statements for additional information regarding these charges.

Questions and answers:
question: Why did the restructuring costs decreased from 2018 to 2019?
answer: Lower severance expenses
question: How much did restructuring costs decreased by from 2018 to 2019?
answer: $2.2 million
question: How much did the costs of closed restaurants and other increased by from 2018 to 2019?
answer: $3.8 million
question: What is the average restructuring costs for 2018 and 2019?
answer: 9551
derivation: ($8,455+$10,647)/2 
scale: thousand
question: What is the difference in accelerated depreciation between 2018 and 2019?
answer: 486
derivation: $1,616 - $1,130 
scale: thousand
question: What is the percentage change of the total costs from 2018 to 2019?
answer: 32.38
derivation: (($18,418 - $12,455)/$18,418 ) * 100
scale: percent
Table:
Fiscal Year
($ in millions)
2019
2018
Net sales
$2,380.2
$2,157.7
Less: surcharge revenue
438.1
365.4
Net sales excluding surcharge revenue
$1,942.1
$1,792.3
Gross profit
$444.8
$382.3
Gross margin
18.7%
17.7%
Gross margin excluding surcharge revenue
22.9%
21.3%

text: Gross Profit
text: Gross profit in fiscal year 2019 increased to $444.8 million, or 18.7 percent of net sales from $382.3 million, or 17.7 percent of net sales for fiscal year 2018. Excluding the impact of the surcharge revenue, our gross margin in fiscal year 2019 was 22.9 percent compared to 21.3 percent in fiscal year 2018. The results reflect the impact of improved product mix coupled with capacity gains and operating cost reductions compared to the same period a year ago. Fiscal year 2019 also reflects an $11.4 million benefit related to an insurance recovery in our third fiscal quarter.
text: Our surcharge mechanism is structured to recover increases in raw material costs, although in certain cases with a lag effect as discussed above. While the surcharge generally protects the absolute gross profit dollars, it does have a dilutive effect on gross margin as a percent of sales. The following represents a summary of the dilutive impact of the surcharge on gross margin. We present and discuss these financial measures because management believes removing the impact of surcharge provides a more consistent and meaningful basis for comparing results of operations from period to period. See the section “Non-GAAP Financial Measures” below for further discussion of these financial measures.

Questions and answers:
question: What was the amount of gross profit in 2019?
answer: $444.8
scale: million
question: How is the surcharge mechanism structured?
answer: to recover increases in raw material costs, although in certain cases with a lag effect as discussed above. While the surcharge generally protects the absolute gross profit dollars, it does have a dilutive effect on gross margin as a percent of sales.
question: In which years was the gross margin calculated?
answer: 2019
2018
question: In which year was the gross margin larger?
answer: 2019
derivation: 18.7%>17.7%
question: What was the change in the amount of surcharge revenue from 2018 to 2019?
answer: 72.7
derivation: 438.1-365.4
scale: million
question: What was the percentage change in the amount of surcharge revenue from 2018 to 2019?
answer: 19.9
derivation: ((438.1-365.4)/365.4) * 100
scale: percent
Table:
(In thousands)
Network Solutions
Services & Support
Total
Access & Aggregation
$289,980
$58,894
$348,874
Subscriber Solutions & Experience (1)
144,651
8,269
152,920
Traditional & Other Products
20,595
7,672
28,267
Total
$455,226
$74,835
$530,061

text: Note 3 – Revenue
text: The following table disaggregates our revenue by major source for the year ended December 31, 2019:
text: (1) Subscriber Solutions & Experience was formerly reported as Customer Devices. With the increasing focus on enhancing the customer experience for both our business and consumer broadband customers and the addition of SmartRG during the fourth quarter of 2018, Subscriber Solutions & Experience more accurately represents this revenue category.

Questions and answers:
question: What was Subscriber Solutions & Experience formerly reported as by the company?
answer: Customer Devices
question: What was the revenue from Access & Aggregation for Network Solutions?
answer: $289,980
scale: thousand
question: What was the revenue from Traditional & Other Products for Network Solutions?
answer: 20,595
scale: thousand
question: What is the difference in total revenue between network solutions and services & support?
answer: 380391
derivation: $455,226-$74,835
scale: thousand
question: What is the difference in total revenue between Subscriber Solutions & Experience and Traditional & Other Products?
answer: 124653
derivation: 152,920-28,267
scale: thousand
question: What percentage of the total revenue from all sources consists of total revenue from Network Solutions?
answer: 85.88
derivation: ($455,226/$530,061) * 100
scale: percent
Table:
(IN MILLIONS)
2019
2018
2017
Net cash from operating activities
$1,066
$1,058
$1,310
Cash and short-term marketable securities
$454
$524
$656
Revolving credit facility
$850
$850
$575

text: Liquidity and Capital Resources
text: Cash flows from operations provided a source of funds of $1,066 million, $1,058 million and $1,310 million during the years ended December 31, 2019, 2018 and 2017, respectively. This increase was driven primarily by lower employee annual incentive payments, lower retailer investments and lower restructuring payments, partially offset by working capital timing and higher interest and tax payments during the year ended December 31, 2019.
text: We provide for additional liquidity through several sources, including maintaining an adequate cash balance, access to global funding sources and a committed revolving credit facility. The following table provides a summary of the major sources of liquidity for the years ended December 31, 2019, 2018 and 2017:
text: Of the $454 million in cash and cash equivalents at December 31, 2019, approximately $383 million was held in jurisdictions outside the U.S. We regularly review the amount of cash and cash equivalents held outside of the U.S. to determine the amounts necessary to fund the current operations of our foreign operations and their growth initiatives and amounts needed to service our U.S. indebtedness and related obligations.

Questions and answers:
question: What caused the increase in cash flows during the year ended December 31, 2019?
answer: lower employee annual incentive payments, lower retailer investments and lower restructuring payments, partially offset by working capital timing and higher interest and tax payments
question: What are the additional sources for additional liquidity?
answer: maintaining an adequate cash balance, access to global funding sources and a committed revolving credit facility
question: What is the net cash from operating activities in 2019?
answer: $1,066 million
question: What is the percentage of the cash and cash equivalents at December 31, 2019 held in jurisdictions outside the U.S.?
answer: 84.36
derivation: (383/454) * 100
scale: percent
question: What is the percentage change in the net cash from operation activities from 2017 to 2018?
answer: -19.24
derivation: ((1,058-1,310)/1,310) * 100
scale: percent
question: What is the percentage change in the cash and short-term marketable securities from 2018 to 2019?
answer: -13.36
derivation: ((454-524)/524) * 100
scale: percent
Table:
(In thousands)
December 31,
2019
2018
Gross accounts receivables
$ 21,193
$ 14,135
Allowance for returns and doubtful accounts
(265 )
(277 )
Unpaid portion of deferred revenue
(10,847 )
(10,670 )
Note receivable
458
458
Allowance for note receivable
(458 )
(458 )
Receivables, net
$ 10,081
$ 3,188

text: 5. Receivables, net
text: The allowance for doubtful accounts includes all specific accounts receivable which we believe are likely not collectable based on known information. The reduction for the unpaid portion of deferred revenue represents future customer service or maintenance obligations which have been billed to customers, but remain unpaid as of the respective balance sheet dates. Deferred revenue on our consolidated balance sheets represents future customer service or maintenance obligations which have been billed and collected as of the respective balance sheet dates.
text: The note receivable represents the remaining outstanding balance of an original note related to the sale of a product line in 2005 in the amount of $540 thousand. This was fully reserved at the time of the sale as the note’s collectability was not assured. The note receivable is fully reserved at December 31, 2019 and 2018.

Questions and answers:
question: What is the Gross accounts receivables for 2019 and 2018 respectively?
answer: $ 21,193
$ 14,135
scale: thousand
question: What is the Allowance for returns and doubtful accounts for 2019 and 2018 respectively?
answer: (265 )
(277 )
scale: thousand
question: What is the net receivables for 2019 and 2018 respectively?
answer: 10,081
3,188
scale: thousand
question: How much of the note receivable related to the sale of a product line in 2005 has been received by the company so far?
answer: 82
derivation: 540-458
scale: thousand
question: What is the change in net Receivables between 2018 and 2019?
answer: 6893
derivation: 10,081-3,188
scale: thousand
question: What was the percentage change in Gross accounts receivables from 2018 to 2019?
answer: 0.5
derivation: (21,193-14,135)/14,135
scale: percent
Table:
Year Ended December 31,
Change
2018
2017
$
%
(dollars in thousands)
Research and development
$ 41,305
$ 22,241
$ 19,064
85.7%
% of revenue
28%
21%

text: Research and Development Expense
text: Research and development expense increased by $19.1 million in 2018 compared to 2017. The increase was primarily due to a $18.1 million increase in employee-related costs, which includes stock-based compensation, associated with our increased headcount from 159 employees as of December 31, 2017 to 229 employees as of December 31, 2018. The remaining increase was principally the result of a $2.9 million increase in hosting and software related cost to support research and development activities and an increase of $0.3 million in software subscription cost which was offset by a $1.0 million decrease in office related expenses to support research and development activities. A total of $7.8 million of internally-developed software costs during 2018 and $6.3 million of internally-developed software costs during 2017 were capitalized, resulting in a decrease of the expense by $1.4 million compared to 2017.

Questions and answers:
question: What was the increase in the research and development in 2018?
answer: $19.1 million
scale: thousand
question: What was the research and development in 2018 and 2017?
answer: 41,305
22,241
scale: thousand
question: What caused the increase in research and development expense?
answer: due to a $18.1 million increase in employee-related costs, which includes stock-based compensation, associated with our increased headcount from 159 employees as of December 31, 2017 to 229 employees as of December 31, 2018.
question: What is the average research and development expense for 2017 and 2018?
answer: 31773
derivation: (41,305 + 22,241) / 2
scale: thousand
question: In which year was research and development expense less than 40,000 thousands?
answer: 2017
derivation: locate and analyze research and development in row 4
question: What is the change in the % of revenue?
answer: 7
derivation: 28 - 21
scale: thousand
Table:
Payments Due By Period (in thousands) 
Contractual Obligations
Total
Less than 1 Year
1-3 Years
3-5  Years
5 Years
Operating leases 
47,774
$15,363
$22,919
$ 9,382
$110
Long-term debt 
55,000
—
—
55,000
—
Purchase obligations:   
Feed grains, feed ingredients and packaging supplies
199,097
199,097
—
Construction contracts and other 
8,996
8,996
—
—
—
Claims payable 
20,587
9,687
10,900
—
—
Total 
331,454
$233,143
$33,819
$ 64,382
$110

text: Contractual Obligations
text: Obligations under long-term debt; non-cancelable operating leases; purchase obligations relating to feed grains, other feed ingredients and packaging supplies; construction contracts and claims payable relating to the Company’s workers’ compensation insurance policy at October 31, 2019, were as follows:

Questions and answers:
question: What is the total operating leases due for payment?
answer: 47,774
scale: thousand
question: What is the total long-term debt due for payment?
answer: 55,000
scale: thousand
question: What does the table provide data for?
answer: Obligations under long-term debt; non-cancelable operating leases; purchase obligations relating to feed grains, other feed ingredients and packaging supplies; construction contracts and claims payable relating to the Company’s workers’ compensation insurance policy at October 31, 2019
question: What is the percentage constitution of the total claims payable among the total contractual obligations?
answer: 6.21
derivation: (20,587/331,454) * 100
scale: percent
question: What is the total operating leases due within 3 years?
answer: 38282
derivation: 15,363+ 22,919
scale: thousand
question: What is the total purchasing obligations due?
answer: 208093
derivation: 199,097+ 8,996
scale: thousand
Table:
Year Ended June 30,
2019
2018
2017
Fiscal 2019 Restructuring Plan
$28,318
$—
$—
Fiscal 2018 Restructuring Plan
515
10,154
—
Fiscal 2017 Restructuring Plan
898
7,207
33,827
Restructuring Plans prior to Fiscal 2017 Restructuring Plan
(620)
279
(340)
Acquisition-related costs
5,625
4,805
15,938
Other charges (recoveries)
983
6,766
14,193
Total
$35,719
$29,211
$63,618

text: NOTE 17—SPECIAL CHARGES (RECOVERIES)
text: Special charges (recoveries) include costs and recoveries that relate to certain restructuring initiatives that we have undertaken from time to time under our various restructuring plans, as well as acquisition-related costs and other charges.

Questions and answers:
question: What does Special charges (recoveries) include?
answer: costs and recoveries that relate to certain restructuring initiatives that we have undertaken from time to time under our various restructuring plans, as well as acquisition-related costs and other charges
question: What Fiscal years are included in the table?
answer: 2019
2018
2017
question: What is the total charges for Fiscal year 2019?
answer: 35,719
question: What is the average annual total charges?
answer: 42849.33
derivation: (35,719+29,211+63,618)/3
question: What is the difference between the total charges for fiscal year 2019 to 2018?
answer: 6508
derivation: 35,719-29,211
question: What is the difference between the Acquisition-related costs for fiscal year 2019 and 2018?
answer: 820
derivation: 5,625-4,805
Table:
Change between Fiscal increase (decrease)
(In thousands)
2019 and 2018
2018 and 2017
Payroll and payroll-related benefits
$12,629
$39,119
Contract labour and consulting
(6,791)
(3,899)
Share-based compensation
(385)
(1,490)
Travel and communication
(588)
(343)
Facilities
(4,775)
7,834
Other miscellaneous
(1,163)
473
Total change in research and development expenses
$(1,073)
$41,694

text: Research and development expenses consist primarily of payroll and payroll-related benefits expenses, contracted research and development expenses, and facility costs. Research and development assists with organic growth and improves product stability and functionality, and accordingly, we dedicate extensive efforts to update and upgrade our product offerings. The primary driver is typically budgeted software upgrades and software development.
text: Research and development expenses decreased by $1.1 million during the year ended June 30, 2019 as compared to the prior fiscal year. This was primarily due to a reduction in contract labour and consulting of $6.8 million and a reduction in the use of facility and related expenses of $4.8 million, partially offset by an increase in payroll and payroll-related benefits of $12.6 million. The increase in payroll and payroll-related benefits was driven primarily by increased headcount from recent acquisitions. Overall, our research and development expenses, as a percentage of total revenues, remained stable at approximately 11% compared to prior fiscal year.
text: Our research and development labour resources increased by 336 employees, from 3,331 employees at June 30, 2018 to 3,667 employees at June 30, 2019.

Questions and answers:
question: What do Research and development expenses consist primarily of?
answer: payroll and payroll-related benefits expenses, contracted research and development expenses, and facility costs.
question: What is the research and development labour resources as of fiscal year 2019?
answer: 3,667
question: What years are compared in the table?
answer: 2019 and 2018
2018 and 2017
question: What is the change of expenses for facilities from fiscal year 2017 to 2019? 
answer: 3059
derivation: 7,834-4,775
scale: thousand
question: What is the difference between the Change between Fiscal increase for 2019 and 2018 and 2018 and 2017 for Payroll and payroll-related benefits?
answer: 26490
derivation: 39,119-12,629
scale: thousand
question: What is the Total change in research and development expenses from 2017 to 2019?
answer: 40621
derivation: 41,694-1,073
scale: thousand