Ayushnangia/finbench-data huggingface dataset:
Table:
FY19
FY181
$M
$M
Cash EBITDA2
167.9
199.2
Net deferral of revenue
(49.7)
(129.6)
Net deferral of expenses
0.9
8.4
Foreign exchange
1.5
(8.1)
Depreciation
(11.6)
(11.6)
Adjusted operating profit
109.0
58.3
Net deferral of revenue
49.7
129.6
Net deferral of expenses
(0.9)
(8.4)
Exceptional items 3
(3.1)
(13.0)
Depreciation
11.6
11.6
Foreign exchange
(1.5)
8.1
Change in working capital 2
(5.2)
(12.2)
Corporation tax paid 2
(16.7)
(26.3)
Net cash flow from operating activities
142.9
147.7
Exceptional items 3
3.1
13.0
Net capital expenditure 2
(22.2)
(21.1)
Unlevered free cash flow
123.8
139.6

text: Cash flow
text: Net cash flow from operating activities decreased by $4.8 million to $142.9 million from $147.7 million in the prior period. The small overall decrease was due to a $9.9 million reduction in the cashflow outflow on exceptional items, a $7.0 million improved use of working capital within the business, both being offset by an increase in overheads, primarily in relation to Sales and Marketing expenses.
text: Unlevered free cashflow decreased by $15.8 million to $123.8 million from $139.6 million in the prior-period representing the reduction in net cash flow from operating activities adjusted for the cashflow impact of exceptional items.
text: 1 Restated for the adoption of IFRS 15 and change in accounting policy in respect of research and development expenditure tax credit scheme (“RDEC”) and provision for interest on uncertain tax positions, as explained in note 2 of the Financial Statements
text: 2 Unlevered free cash flow is also represented by the sum of the marked rows and has been presented to enhance understanding of the Group’s cash generation capability
text: 3 Excludes non-cash movements on exceptional items

Questions and answers:
question: What was the Net cash flow from operating activities in 2019?
answer: $142.9 million
question: What was the Unlevered free cash flow in 2019?
answer: $123.8 million
question: What components are factored in when calculating the unlevered free cash flow from the net cash flow from operating activities?
answer: Exceptional items
Net capital expenditure
question: In which year was the Net cash flow from operating activities larger?
answer: FY18
derivation: 147.7>142.9
question: What was the change in adjusted operating profit in 2019 from 2018?
answer: 50.7
derivation: 109.0-58.3
scale: million
question: What was the percentage change in adjusted operating profit in 2019 from 2018?
answer: 86.96
derivation: ((109.0-58.3)/58.3) * 100
scale: percent
Table:
Year Ended December 31,
(In thousands)
2019
2018
2017
Restricted stock
$ 4,013
$ 3,249
$ 1,986
Performance shares
2,823
1,870
780
Total
$ 6,836
$ 5,119
$ 2,766

text: Share-based Compensation Expense The following table summarizes total compensation costs recognized for share-based payments during the years ended December 31, 2019, 2018 and 2017:
text: Income tax benefits related to share-based compensation of approximately $1.8 million, $1.3 million and $1.1 million were recorded for the years ended December 31, 2019, 2018 and 2017, respectively. Share-based compensation expense is included in “selling, general and administrative expenses” in the accompanying consolidated statements of operations.
text: As of December 31, 2019, total unrecognized compensation cost related to non-vested RSAs and PSAs was $10.6 million and will be recognized over a weighted-average period of approximately 1.7 years.

Questions and answers:
question: What was the income tax benefit related to share-based compensation in 2019?
answer: $1.8 million
question: What is the Restricted stock in 2019?
answer: $ 4,013
scale: thousand
question: What was the total unrecognized compensation cost related to non-vested RSAs and PSAs in 2019?
answer: $10.6 million
question: What was the average restricted stock for 2017-2019?
answer: 3082.67
derivation: (4,013 + 3,249 + 1,986) / 3
scale: thousand
question: What was the increase / (decrease) in the performance shares from 2018 to 2019?
answer: 953
derivation: 2,823 - 1,870
scale: thousand
question: What was the average performance shares for 2017-2019?
answer: 1824.33
derivation: (2,823 + 1,870 + 780) / 3
scale: thousand
Table:
2019
2018
Prepaid services
$221
$252
Prepaid bonds for German statutory costs
188
199
Prepaid insurance
62
19
Prepaid licenses, software tools and support
17
51
Other prepaid expenses
17
17
$505
$538

text: 4. PREPAID EXPENSES
text: Prepaid expenses consisted of the following at December 31, 2019 and 2018 (in thousands):  Prepaid expenses consisted of the following at December 31, 2019 and 2018 (in thousands):  Prepaid expenses consisted of the following at December 31, 2019 and 2018 (in thousands):
text: In 2018, we recorded impairment charges of approximately$0.4 million related to prepaid licenses and production tooling as a result of the restructuring of our operations. These charges are included in “Restructuring expenses” in the accompanying statements of comprehensive loss (see Note 15).

Questions and answers:
question: What is the content of Note 4 about?
answer: Prepaid Expenses
question: Where are the impairment charges related to prepaid licenses and production tooling included under?
answer: Restructuring expenses
question: Where is there more information about the restructuring expenses?
answer: statements of comprehensive loss (see Note 15).
question: Which are the top 2 prepaid expenses for 2019?
answer: Prepaid services
Prepaid bonds for German statutory costs
question: What is the total sum of the top 3 prepaid expenses in 2018?
answer: 502
derivation: 252 + 199 + 51
scale: thousand
question: What is the % change in the prepaid services amount from 2018 to 2019?
answer: -12.3
derivation: ((221 - 252) / 252 ) * 100
scale: percent
Table:
Fiscal Year
(In thousands, except percentages)
2019
2018
2017
Interest income
$2,702
$3,057
$2,100
Interest expense
(53,353)
(108,011)
(90,288)
Other Income (expense):
Other, net
174,734
55,314
(87,645)
Other income (expense), net
$124,083
$(49,640)
$(175,833)
As a percentage of revenue
7%
(3)%
(10)%

text: Other Income (Expense), Net
text: Interest expense decreased $54.7 million during fiscal 2019 as compared to fiscal 2018, primarily due to elimination of the non-recourse residential financing obligations in connection with the sale of the Residential Lease Portfolio in November 2018, as well as the elimination of the sales-leaseback financing obligations in connection with the sale of the commercial sale-leaseback portfolio during the first and second quarters of fiscal 2019.
text: Interest expense increased $17.7 million in fiscal 2018 as compared to fiscal 2017 primarily due to new debt and new commercial sale-leaseback arrangements.
text: Other income increased by $119.4 million during fiscal 2019 as compared to fiscal 2018, primarily due to a $158.3 million gain on an equity investment with readily determinable fair value in fiscal 2019, as compared to a loss of $6.4 million in fiscal 2018. Additionally, gain on sale of equity investments during fiscal 2019 was $17.7 million, compared to $54.2 million in fiscal 2018.
text: Other income increased by $143.0 million in fiscal 2018 as compared to fiscal 2017. The change is primarily due to a $54.2 million gain on the sale of our equity method investments in fiscal 2018, a $73.0 million impairment charge in fiscal 2017 in our 8point3 Energy Partners LP equity investment balance due to the adoption of ASC 606 which materially increased the investment balance and consequently, led to the recognition of an other-than-temporary impairment in the first quarter of fiscal 2017.

Questions and answers:
question: How much did interest expense change from 2018 to 2019?
answer: Decreased $54.7 million
question: What accounts for the change in interest expense from 2017 to 2018?
answer: Due to new debt and new commercial sale-leaseback arrangements.
question: What was the reason for the change in other income from 2018 to 2019?
answer: Due to a $158.3 million gain on an equity investment with readily determinable fair value in fiscal 2019
question: Which year has the lowest interest income?
answer: 2017
derivation: $2,100 < $2,702 < $3,057
question: What was the percentage change in interest expense from 2018 to 2019?
answer: -50.6
derivation: ((53,353 - 108,011)/108,011 ) * 100
scale: percent
question: What was the change in other, net from 2018 to 2019?
answer: 119420
derivation: 174,734 - 55,314 
scale: thousand
Table:
2019
2018
Number
Number
Outstanding at 1 April
303,880
248,263
Options granted in the year
71,552
127,691
Dividend shares awarded
3,343
1,306
Options forfeited in the year
–
(73,380)
Options exercised in the year
(229,378)
–
Outstanding at 31 March
149,397
303,880
Exercisable at 31 March
–
74,686

text: 29. Share-based payments continued
text: The number of options outstanding and exercisable as at 31 March was as follows:
text: The weighted average market value per ordinary share for DABP options exercised in 2019 was 438.1p (2018: n/a). The DABP awards outstanding at 31 March 2018 have a weighted average remaining vesting period of 0.8 years (2018: 1.2 years) and a weighted average contractual life of 8.8 years (2018: 9.2 years). The charge for the year includes an estimate of the awards to be granted after the balance sheet date in respect of achievement of 2019 targets.

Questions and answers:
question: What was the weighted average market value per ordinary share for DABP options exercised in 2019?
answer: 438.1p
question: What does the charge for the year include?
answer: an estimate of the awards to be granted after the balance sheet date in respect of achievement of 2019 targets.
question: In which years was the number of options outstanding at 31 March calculated?
answer: 2019
2018
question: In which year were the Dividend shares awarded larger?
answer: 2019
derivation: 3,343>1,306
question: What was the change in Dividend shares awarded in 2019 from 2018?
answer: 2037
derivation: 3,343-1,306
question: What was the percentage change in Dividend shares awarded in 2019 from 2018?
answer: 155.97
derivation: ((3,343-1,306)/1,306) * 100
scale: percent
Table:
2019
2018
Computer hardware, at cost
$190.2
$217.1
Computer software, at cost
66.7
72.6
Leasehold improvements, land and buildings, at cost
247.8
228.9
Furniture and equipment, at cost
67.2
63.4
Computer software, hardware, leasehold improvements, furniture, and equipment, at cost
571.9
582.0
Less: Accumulated depreciation
(422.2)
(437.0)
Computer software, hardware, leasehold improvements, furniture, and equipment, net
$149.7
$145.0

text: Computer Equipment, Software, Furniture, and Leasehold Improvements, Net
text: Computer equipment, software, and furniture are depreciated using the straight-line method over the estimated useful lives of the assets, which range from three to five years. Leasehold improvements are amortized on a straight-line basis over the shorter of their estimated useful lives or the lease term. Depreciation expense was $59.2 million in fiscal 2019, $67.6 million in fiscal 2018, and $73.1 million in fiscal 2017
text: Computer equipment, software, furniture, leasehold improvements and the related accumulated depreciation at January 31 were as follows:
text: Costs incurred for computer software developed or obtained for internal use are capitalized for application development activities, if material, and immediately expensed for preliminary project activities and post-implementation activities. These capitalized costs are amortized over the software’s expected useful life, which is generally three years.

Questions and answers:
question: What are the estimated useful lives of the assets?
answer: range from three to five years
question: What was the depreciation expense in fiscal 2017?
answer: $73.1 million
question: What kind of computer software costs are immediately expensed?
answer: preliminary project activities and post-implementation activities
question: What is the difference between the largest depreciation expense and the smallest depreciation expense?
answer: 181.1
derivation: 247.8-66.7
scale: million
question: What is the percentage of furniture and equipment in 2019 as a total of all the assets in 2019??
answer: 11.75
derivation: ((67.2/571.9)) * 100
scale: percent
question: How much did the computer hardware, at cost change in 2019 compared to 2018?
answer: -12.39
derivation: ((190.2-217.1)/217.1 ) * 100
scale: percent
Table:
Year Ended February 28,
2019
2018
2017
United States
268,453
265,613
259,974
Europe, Middle East and Africa
49,496
45,830
49,918
South America
15,134
20,699
17,738
Canada
9,815
14,958
8,412
Asia and Pacific Rim
13,958
12,873
8,967
All other
6,944
5,939
6,093
363,800
365,912
351,102

text: Revenue by geographic area are as follows (in thousands):
text: Revenues by geographic area are based upon the country of billing. The geographic location of distributors and OEM customers may be different from the geographic location of the ultimate end users of the products and services provided by us. No single non-U.S. country accounted for more than 10% of our revenue in fiscal years ended February 28, 2019, 2018 and 2017.

Questions and answers:
question: What were revenues by geographic area based on?
answer: Revenues by geographic area are based upon the country of billing.
question: What was the revenue from Canada in 2017?
answer: 8,412
scale: thousand
question: What was the revenue from Asia and Pacific Rim in 2018?
answer: 12,873
scale: thousand
question: What was the change in revenue from South America between 2017 and 2018?
answer: 2961
derivation: (20,699-17,738)
scale: thousand
question: What is the revenue from Canada in 2019 as a percentage of the total revenue in 2019?
answer: 2.7
derivation: ((9,815/363,800)) * 100
scale: percent
question: How much does the top 3 revenues in 2018 add up to?
answer: 332142
derivation: (265,613+45,830+20,699)
scale: thousand
Table:
Fiscal Year Ended
December 27, 2019
December 28, 2018
December 29, 2017
Restricted Share Awards (“RSAs”)
132,861
42
84,511
Stock options
—
—
201,799
Convertible notes
76,384
—
—

text: Note 3 – Net Income per Share
text: Potentially dilutive securities that have been excluded from the calculation of diluted net income per common share because the effect is anti-dilutive are as follows:

Questions and answers:
question: What is the Restricted Share Awards (“RSAs”) for fiscal years 2019, 2018 and 2017 respectively?
answer: 132,861
42
84,511
question: What is the amount of Stock options for fiscal year 2017?
answer: 201,799
question: What is the amount of Convertible notes for fiscal year 2019?
answer: 76,384
question: What is the average value of the Restricted Share Awards (“RSAs”) for fiscal years 2019, 2018 and 2017?
answer: 72471.33
derivation: (132,861+42+ 84,511)/3
question: Which year has the highest amount of Restricted Share Awards (“RSAs”)?
answer: 2019
derivation: 132,861> 84,511>42
question: What is the change in the Restricted Share Awards (“RSAs”) between 2018 and 2019?
answer: 132819
derivation: 132,861-42
Table:
Years Ended March 31,
2019
2018
2017
Amortization of intangible assets
$12,594
$7,518
$4,352
Acquisition-related costs
1,696
1,412
1,462
Total
$14,290
$8,930
$5,814

text: Amortization of Intangibles and Acquisition-Related Costs
text: Amortization of intangibles included in operating expense and acquisition-related costs during fiscal years 2019 , 2018 and 2017 were as follows (in thousands):
text: Amortization of intangible assets consists of amortization of acquired intangible assets, including customer relationships and trademarks and trade names. Acquisition-related costs include legal expense, due diligence costs, and other professional costs incurred for business acquisitions.
text: The increase in amortization of intangible assets from fiscal year 2018 to 2019 was primarily due to the Blue Microphones Acquisition and the ASTRO Acquisition. The increase in amortization of intangible assets from fiscal year 2018 to 2017 was primarily driven by the ASTRO Acquisition.

Questions and answers:
question: What is the increase in amortization of intangible assets between 2018 and 2019
answer: 5076
derivation: $12,594 - $7,518
scale: thousand
question: What proportion of the total cost does the acquisition related cost form part of in 2019?
answer: 11.87
derivation: ($1,696 / $14,290) * 100
scale: percent
question: What caused the increase in amortization of intangible assets in 2019?
answer: primarily due to the Blue Microphones Acquisition and the ASTRO Acquisition
question: What is included in the acquisition related costs?
answer: costs include legal expense, due diligence costs, and other professional costs incurred for business acquisitions
question: What is the average of total Amortization of intangibles between 2017 to 2019?
answer: 9678
derivation: (14,290 + 8,930 + 5,814) / 3
scale: thousand
question: In which year was primarily driven by ASTRO Acquisition
answer: from fiscal year 2018 to 2017
Table:
December 31, 2019
December 31, 2018
Payroll
$6,701
$15,264
Accrued interest
35,926
40,903
Accrued voyage expenses
—
3,643
Accrued running costs
—
42,212
Provision for estimated losses on vessels under time charter
—
1,604
Audit fees and related services
234
292
Accrued taxes
8,002
6,268
Professional fees
317
1,251
Other accrued expenses
—
12,215
Total accrued expenses
$51,180
$123,652

text: NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars — except share data)
text: NOTE 10: ACCRUED EXPENSES AND OTHER LIABILITIES
text: Accrued expenses and other liabilities as of December 31, 2019 and 2018 consisted of the following:

Questions and answers:
question: Which years does the table provide information for Accrued expenses and other liabilities?
answer: 2019
2018
question: What was the accrued interest in 2018?
answer: 40,903
scale: thousand
question: What was the accrued running costs in 2018?
answer: 42,212
scale: thousand
question: How many years did professional fees exceed $1,000 thousand?
answer: 1
derivation: 2018
question: What was the change in accrued taxes between 2018 and 2019?
answer: 1734
derivation: 8,002-6,268
scale: thousand
question: What was the percentage change in the total accrued expenses between 2018 and 2019?
answer: -58.61
derivation: ((51,180-123,652)/123,652) * 100
scale: percent
Table:
(In thousands, except for per share amounts)
2019
2018
2017
Numerator
Net Income (Loss)
$(52,982)
$(19,342)
$23,840
Denominator
Weighted average number of shares—basic
47,836
47,880
48,153
Effect of dilutive securities:
Stock options
—
—
406
Restricted stock and restricted stock units
—
—
140
Weighted average number of shares—diluted
47,836
47,880
48,699
Earnings (loss) per share—basic
$(1.11)
$(0.40)
$0.50
Earnings (loss) per share—diluted
$(1.11)
$(0.40)
$0.49

text: Note 17 – Earnings (Loss) per Share
text: A summary of the calculation of basic and diluted earnings (loss) per share for the years ended December 31, 2019, 2018 and 2017 is as follows:
text: For each of the years ended December 31, 2019 and 2018, 5.7 million and 2.5 million, respectively, shares of unvested stock options, PSUs, RSUs and restricted stock were excluded from the calculation of diluted EPS due to their anti-dilutive effect.
text: For the year ended December 31, 2017, 3.2 million stock options were outstanding but were not included in the computation of diluted earnings (loss) per share because the options’ exercise prices were greater than the average market price of the common shares, therefore making them anti-dilutive under the treasury stock method.

Questions and answers:
question: What was the Net Income (Loss) in 2019?
answer: $(52,982)
scale: thousand
question: What years does the table provide data for?
answer: 2019
2018
2017
question: What was the Weighted average number of shares—basic in 2018?
answer: 47,880
scale: thousand
question: What was the change in net income (loss) between 2018 and 2019?
answer: -33640
derivation: -$52,982-(-19,342)
scale: thousand
question: What was the change in Weighted average number of shares—basic between 2017 and 2018?
answer: -273
derivation: 47,880-48,153
scale: thousand
question: What was the percentage change in Earnings (loss) per share—basic between 2018 and 2019?
answer: 177.5
derivation: ((-$1.11-(-$0.40))/-$0.40) * 100
scale: percent
Table:
Fiscal Year End
2019
2018
(in millions)
Accrued and other current liabilities
$  245
$  141
Other liabilities
19
26
Restructuring reserves
$  264
$  167

text: Total Restructuring Reserves
text: Restructuring reserves included on the Consolidated Balance Sheets were as follows:

Questions and answers:
question: What was the amount of Other liabilities in 2019?
answer: 19
scale: million
question: In which years were the total restructuring reserves calculated for?
answer: 2019
2018
question: What were the components making up Total Restructuring Reserves in the table?
answer: Accrued and other current liabilities
Other liabilities
question: In which year was Other liabilities larger?
answer: 2018
derivation: 26>19
question: What was the change in Other liabilities in 2019 from 2018?
answer: -7
derivation: 19-26
scale: million
question: What was the percentage change in Other liabilities in 2019 from 2018?
answer: -26.92
derivation: ((19-26)/26) * 100
scale: percent
Table:
For the year ended December 31,
2017
2018
2019
Financial Income
Interest income
2,650
4,784
5,318
Total financial income
2,650
4,784
5,318
Financial Costs
Amortization and write-off of deferred loan/bond issuance costs/premium
12,398
12,593
14,154
Interest expense on loans and realized loss on cash flow hedges
85,813
111,600
122,819
Interest expense on bonds and realized loss on CCSs
27,085
30,029
34,607
Lease charge
10,875
10,520
10,506
Loss arising on bond repurchases at a premium (Note 13)13)
1,459
—
2,119
Other financial costs, including unrealized foreign exchange losses on cash and bonds
1,551
1,885
6,276
Total financial costs
139,181
166,627
190,481

text: 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)
text: 19. Financial Income and Costs
text: An analysis of financial income and costs is as follows:

Questions and answers:
question: In which year was the financial income and costs recorded for?
answer: 2017
2018
2019
question: What was the loss arising on bond repurchases at a premium in 2019?
answer: 2,119
scale: thousand
question: What was the interest expense on bonds and realized loss on CCSs in 2019?
answer: 34,607
scale: thousand
question: Which year has the highest interest income?
answer: 2019
derivation: 5,318 > 4,784 > 2,650
question: What was the change in lease charge from 2018 to 2019?
answer: -14
derivation: 10,506 - 10,520 
scale: thousand
question: What was the percentage change in total financial costs from 2017 to 2019?
answer: 36.86
derivation: ((190,481 - 139,181 )/139,181  ) * 100
scale: percent