FangyuLei/tatqa huggingface dataset:
52 weeks ended 30 Mar 2019 £m
52 weeks ended 31 Mar 2018 £m
(Loss)/profit before taxation
(42.7)
20.9
Tax credit/(charge) at the domestic income tax rate of 19.0% (2017/18: 19.0%)
8.2
(4.0)
Tax effect of:
Non-deductible items
(0.9)
(0.1)
Other disallowable items
-
(0.4)
Impairment of goodwill
-
(0.8)
Adjustment for share-based payments
(0.4)
(0.6)
Adjustment due to current period deferred tax being provided at 17.0% (2017/18: 17.0%)
(0.8)
0.7
Movements in losses recognised
-
1.1
Adjustment to restate opening deferred tax at 17.0% (2017/18: 17.0%)
-
(2.3)
Adjustments to prior periods
1.7
(8.1)
Current tax relating to overseas business
1.1
0.8
Income tax credit/(charge)
8.9
(13.7)
the tax credit / -charge for the period differs from the standard rate of corporation tax in the united kingdom of 19 .
0 % -2017 / 18 : 19 .
0 % .
the reasons for this are explained below : .
the movements in losses recognised for the period ended 30 march 2019 is £ nil -2017 / 18 : £ 1 .
1m .
corporation tax losses are not recognised where future recoverability is uncertain .
the adjustments to prior periods of £ 1 .
7m -2017 / 18 : £ -8 .
1m relate mainly to the adjustment of prior period losses and capital allowances which have been revised following submission of tax returns .

Question: What was the standard rate of corporation tax in the United Kingdom?
Answer: 19.0%

Question: When are corporation tax losses not recognised?
Answer: where future recoverability is uncertain.

Question: What was the adjustments to the prior period in 2017/18?
Answer: £(8.1m)

Question: What was the change in the (Loss)/profit before taxation from 2018 to 2019?
Answer: -63.6

Question: What is the average Non-deductible items for 2018 and 2019?
Answer: -0.5

Question: What was the average Adjustment for share-based payments for 2018 and 2019?
Answer: -0.5
Year-ended 31 March 2019
Year-ended 31 March 2018 Restated See note 2
Revenue from external customers by country
$M
$M
UK
83.2
73.5
USA
222.2
199.0
Germany
143.5
128.4
Other countries
261.7
238.1
Total revenue from external customers by country
710.6
639.0
6 segment information continued .
the group ’ s revenue is diversified across its entire end customer base and no single end user accounted for greater than 10 per cent of the group ’ s revenue in either 2018 or 2019 .
in 2019 two distributors accounted for 15 per cent each and one distributor for 11 per cent of group billings which were attributable to all segments of the group -2018 : three distributors accounted for 15 per cent 14 per cent and 12 per cent each .

Question: How is the Group's revenue diversified?
Answer: across its entire end customer base and no single end user accounted for greater than 10 per cent of the Group’s revenue in either 2018 or 2019

Question: What is the Revenue from UK in 2019?
Answer: 83.2

Question: What are the countries in the table whereby the revenue from external customers is split?
Answer: UK USA Germany Other countries

Question: In which year was the amount of revenue from external customers in the UK larger?
Answer: 2019

Question: What was the change in revenue from external customers from UK in 2019 from 2018?
Answer: 9.7

Question: What was the percentage change in revenue from external customers from UK in 2019 from 2018?
Answer: 13.2
Year ended March 31,
Year ended March 31,
Year ended March 31,
(In thousands)
2019
2018
Furniture and equipment
$11,604
$10,671
Software
16,427
11,885
Leasehold improvements
6,981
6,819
Project expenditures not yet in use
1,014
4,187
36,026
33,562
Accumulated depreciation and amortization
(20,188)
(16,050)
Property and equipment, net
$15,838
$17,512
5 .
property and equipment net .
property and equipment at march 31 2019 and 2018 is as follows : .
total depreciation expense on property and equipment was $ 2 .
5 million $ 2 .
6 million and $ 2 .
4 million during fiscal 2019 2018 and 2017 respectively .
the company capitalizes internal-use software including software used exclusively in providing services or that is only made available to customers as a software service as property and equipment under asc 350-40 internal-use software .
total amortization expense on capitalized internal-use software was $ 2 .
5 million $ 1 .
8 million and $ 1 .
4 million during fiscal 2019 2018 and 2017 respectively .

Question: What was the depreciation amount in 2019?
Answer: $2.5 million

Question: What was the depreciation amount in 2018?
Answer: $2.6 million

Question: What was the total amortization expense on capitalized internal-use software in 2019?
Answer: $2.5 million

Question: What was the increase / (decrease) in the Furniture and equipment from 2018 to 2019?
Answer: 933

Question: What was the average Furniture and equipment for 2018 and 2019?
Answer: 11137.5

Question: What was the average leasehold improvements for 2018 and 2019?
Answer: 6900
June 30,
June 30,
June 30,
($ in millions)
2019
2018
Accrued compensation and benefits
$71.2
$83.3
Derivative financial instruments
16.7
—
Accrued postretirement benefits
14.7
15.4
Deferred revenue
10.5
10.4
Accrued interest expense
10.4
10.4
Accrued income taxes
4.2
1.4
Accrued pension liabilities
3.4
3.3
Other
26.5
24.4
Total accrued liabilities
$157.6
$148.6
9 .
accrued liabilities .
accrued liabilities consisted of the following as of june 30 2019 and 2018 : .

Question: What was the Accrued compensation and benefits in 2019?
Answer: $71.2

Question: What was the  Accrued postretirement benefits  in 2018?
Answer: 15.4

Question: In which years was accrued liabilities calculated?
Answer: 2019 2018

Question: In which year was accrued income taxes larger?
Answer: 2019

Question: What was the change in Accrued pension liabilities in 2019 from 2018?
Answer: 0.1

Question: What was the percentage change in Accrued pension liabilities in 2019 from 2018?
Answer: 3.03
Year Ended
Year Ended
Year Ended
January 3, 2020
December 28, 2018
December 29, 2017
(in millions)
(in millions)
(in millions)
Amount computed at the statutory federal income tax rate
$182
$128
$138
State income taxes, net of federal tax benefit
22
10
31
Excess tax benefits from stock-based compensation
(11)
(9)
(12)
Research and development credits
(11)
(9)
(7)
Change in valuation allowance for deferred tax assets
6
(49)
7
Stock basis in subsidiary held for sale
5
(16)
—
Change in accruals for uncertain tax positions
4
1
—
Dividends paid to employee stock ownership plan
(2)
(2)
(4)
Impact of foreign operations
2
—
(4)
Taxable conversion of a subsidiary
—
(17)
—
Change in statutory federal tax rate
—
(10)
(125)
Capitalized transaction costs
—
—
9
Other
(1)
1
(4)
Total
$196
$28
$29
Effective income tax rate
22.6%
4.6%
7.4%
a reconciliation of the provision for income taxes to the amount computed by applying the statutory federal income tax rate to income before income taxes for the periods presented was as follows : .
the company ' s effective tax rate for fiscal 2019 was favorably impacted primarily by excess tax benefits related to employee stock-based payment transactions and federal research tax credits partially offset by an increase in valuation allowances arising from foreign withholding tax and an increase in taxes related to the sale of the commercial cybersecurity business .
the company ' s effective tax rate for fiscal 2018 was favorably impacted primarily by a decrease in valuation allowances arising from the taxable conversion of a subsidiary and the utilization of capital losses an increase in deferred tax assets related to stock basis of a subsidiary held for sale excess tax benefits related to employee stock-based payment transactions and federal research tax credits .
the company ' s effective tax rate for fiscal 2017 was favorably impacted primarily by the tax act ' s reduction of the federal corporate tax rate from 35 % to 21 % applied to the company ' s fiscal 2017 year-end deferred tax balances and excess tax benefits related to employee stock-based payment transactions .

Question: What impacted the company's effective tax rate in 2019?
Answer: excess tax benefits related to employee stock-based payment transactions and federal research tax credits, partially offset by an increase in valuation allowances arising from foreign withholding tax and an increase in taxes related to the sale of the commercial cybersecurity business.

Question: What was the Amount computed at the statutory federal income tax rate in 2020, 2018 and 2017 respectively?
Answer: $182 $128 $138

Question: What was the State income taxes, net of federal tax benefit in 2020?
Answer: 22

Question: In which year was Amount computed at the statutory federal income tax rate less than 150 million?
Answer: 2018 2017

Question: What was the change in the State income taxes, net of federal tax benefit from 2017 to 2018?
Answer: -21

Question: What is the average Excess tax benefits from stock-based compensation in 2018 and 2017?
Answer: -10.5
Years Ended
Years Ended
Years Ended
Years Ended
Years Ended
Change
Change
Change
(Dollars in thousands)
2019
2018
2017
2019 over 2018
2019 over 2018
2018 over 2017
2018 over 2017
Modules
$ 1,460,116
$ 502,001
$ 806,398
$ 958,115
191%
$(304,397)
(38)%
Systems .
1,603,001
1,742,043
2,134,926
(139,042)
(8)%
(392,883)
(18)%
Net sales .
$ 3,063,117
$ 2,244,044
$ 2,941,324
$ 819,073
36%
$(697,280)
(24)%
systems business .
during 2019 edp renewables connectgen and innergex renewable energy each accounted for more than 10 % of our systems business net sales and the majority of our systems business net sales were in the united states and australia .
substantially all of our systems business net sales during 2019 were denominated in u .
s .
dollars and australian dollars .
we typically recognize revenue for sales of solar power systems using cost based input methods which result in revenue being recognized as work is performed based on the relationship between actual costs incurred compared to the total estimated costs for a given contract .
we may also recognize revenue for the sale of a development project which excludes epc services or for the sale of a completed system when we enter into the associated sales contract with the customer .
the revenue recognition policies for our systems business are further described in note 2 .
“ summary of significant accounting policies ” to our consolidated financial statements .
the following table shows net sales by reportable segment for the years ended december 31 2019 2018 and 2017 : .
net sales from our modules segment increased by $ 958 .
1 million in 2019 primarily due to a 180 % increase in the volume of watts sold and a 4 % increase in the average selling price per watt .
net sales from our systems segment decreased by $ 139 .
0 million in 2019 primarily as a result of the sale of the mashiko and certain india projects in 2018 and the completion of substantially all construction activities at the california flats willow springs and various other projects in florida in late 2018 and early 2019 partially offset by the sale of the sun streams sunshine valley and beryl projects and ongoing construction activities at the phoebe and ga solar 4 projects in 2019 .

Question: What were the reasons for the increase in sales from the modules segment in 2019?
Answer: Net sales from our modules segment increased by $958.1 million in 2019 primarily due to a 180% increase in the volume of watts sold and a 4% increase in the average selling price per watt.

Question: What are the two main currencies involved in the systems business?
Answer: Substantially all of our systems business net sales during 2019 were denominated in U.S. dollars and Australian dollars.

Question: What was the percentage increase in modules sales from 2018 to 2019?
Answer: 191%

Question: What is the net difference in sale of systems between 2017 and 2019?
Answer: -531925

Question: What is the net difference in sale of modules between 2017 and 2019?
Answer: 653718

Question: What is the net percentage difference in net sales between 2017 and 2019?
Answer: 4.14
2019
2018
Notes
$'000
$'000
Current
Trade receivables
3,770
3,054
Allowance for expected credit losses
(135)
(23)
3,635
3,031
Other receivables
4,223
4,082
Receivables from related parties
17
11,880
8,039
19,738
15,152
Non-current
Other receivables
118
601
Total current and non-current
19,856
15,753
9 .
2 .
trade and other receivables .
classification as trade and other receivables .
trade receivables are amounts due from customers for rental income goods sold or services performed in the ordinary course of business .
loans and other receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market .
if collection is expected in one year or less they are classified as current assets .
if not they are presented as non-current assets .
the allowance for expected credit losses represents an estimate of receivables that are not considered to be recoverable .
for the year ended 30 june 2019 the group has recognised an expected loss provision following the adoption of aasb 9 financial instruments .
the group recognises a loss allowance based on lifetime expected credit losses at each reporting date .
the group assesses this allowance based on its historical credit loss experience adjusted for forward-looking factors specific to the debtors .
at 30 june 2018 the group recognised a provision for trade receivables relating to receivables acquired on the purchase of investment properties where there are specific risks around recoverability .

Question: What is Trade receivables?
Answer: amounts due from customers for rental income, goods sold or services performed in the ordinary course of business.

Question: What is the current trade receivables in 2019?
Answer: 3,770

Question: What is represented by allowance for expected credit losses?
Answer: an estimate of receivables that are not considered to be recoverable.

Question: What is the change in Trade receivables from 2018 to 2019?
Answer: 716

Question: What is the change in Allowance for expected credit losses from 2018 to 2019?
Answer: 112

Question: What is the change in Other receivables from 2018 to 2019?
Answer: 141
Common Stock Price Range 2018
Low
High
First Quarter
$ 5.99
$ 8.40
Second Quarter
$ 4.79
$ 6.48
Third Quarter
$ 2.66
$ 4.63
Fourth Quarter
$ 1.88
$ 3.39
item 5 market for registrant ’ s common equity related stockholder matters and issuer purchases of equity securities .
our common stock is listed on the nasdaq global market under the symbol “ lway .
” trading commenced on march 29 1988 .
as of march 16 2020 there were approximately 147 holders of record of lifeway ’ s common stock .
common stock price .
the following table shows the high and low sale prices per share of our common stock as reported on the nasdaq global market for each quarter during the two most recent fiscal years : .

Question: What was the low sale price per share for each quarters in 2018 in chronological order?
Answer: $ 5.99 $ 4.79 $ 2.66 $ 1.88

Question: What is the symbol of the company's common stock that is listed on the Nasdaq Global Market?
Answer: LWAY

Question: When did trading commence?
Answer: March 29, 1988

Question: In 2018, how many quarters had stock prices lower than $2.00 during their lows?
Answer: 1

Question: In the first quarter of 2018, what is the difference between the low and high price?
Answer: 2.41

Question: What is the average quarterly low price in 2018?
Answer: 3.83
December 31,
December 31,
2018
2019
Audit Fees (1)
$58,000
$55,000
Audit-Related Fees
$-
$-
Tax Fees (2)
$28,000
$11,000
All Other Fees
$-
$-
Total Fees
$86,000
$66,000
item 14 .
principal accounting fees and services .
independent registered public accounting firm .
principal accountant fees and services .
the following table presents fees for professional audit services rendered by brightman almagor zohar & co .
a firm in the deloitte global network - “ deloitte ” for the audit of our financial statements for the fiscal years ended december 31 2019 and 2018 and fees billed for other services rendered by deloitte during those periods .
-1 audit fees are comprised of fees for professional services performed by deloitte for the audit of our annual financial statements and the review of our quarterly financial statements as well as other services provided by deloitte in connection with statutory and regulatory filings or engagements .
-2 tax fees are comprised of fees for preparation of tax returns to the company and the services performed by deloitte in connection with inter-company matters .
we did not use deloitte for financial information system design and implementation .
these services which include designing or implementing a system that aggregates source data underlying the financial statements and generates information that is significant to our financial statements are provided internally or by other service providers .
we did not engage deloitte to provide compliance outsourcing services .

Question: What do the tax fees comprise of?
Answer: fees for preparation of tax returns to the Company and the services performed by Deloitte in connection with Inter-Company matters

Question: What is the total fees in 2018?
Answer: $86,000

Question: What do the audit fees comprise of?
Answer: fees for professional services performed by Deloitte for the audit of our annual financial statements and the review of our quarterly financial statements, as well as other services provided by Deloitte in connection with statutory and regulatory filings or engagements

Question: What is the total amount of audit fees in both 2018 and 2019?
Answer: 113000

Question: What is the percentage change in tax fees from 2018 to 2019?
Answer: -60.71

Question: What is the percentage of audit fees in total fees in 2019?
Answer: 83.33
Gross Carrying Amount
Accumulated Amortization
Net
(in millions)
June 30, 2019
Finite-Lived Intangible Assets
Customer relationships
$1,597.6
$(498.7)
$1,098.9
Underlying rights and other
3.4
(1.5)
1.9
Total
1,601.0
(500.2)
1,100.8
Indefinite-Lived Intangible Assets
Certifications
3.5
—
3.5
Underlying rights and other
14.5
—
14.5
Total
1,619.0
(500.2)
1,118.8
June 30, 2018
Finite-Lived Intangible Assets
Customer relationships
$1,597.0
$(405.6)
$1,191.4
Underlying rights and other
2.7
(0.6)
2.1
Total
1,599.7
(406.2)
1,193.5
Indefinite-Lived Intangible Assets
Certifications
3.5
—
3.5
Underlying rights and other
15.1
—
15.1
Total
$1,618.3
$(406.2)
$1,212.1
-6 intangible assets .
identifiable intangible assets as of june 30 2019 and 2018 were as follows : .
the weighted average remaining amortization period for the company ’ s customer relationships asset is 14 .
3 years .
the company has determined that certain underlying rights -including easements and the certifications have indefinite lives .
the amortization period for underlying rights -including easements is 13 .
0 years .
the amortization of intangible assets for the years ended june 30 2019 2018 and 2017 was $ 95 .
1 million $ 97 .
2 million and $ 80 .
0 million respectively .

Question: How long is the amortization period for underlying rights (including easements)?
Answer: The amortization period for underlying rights (including easements) is 13.0 years.

Question: What is the weighted average remaining amortization period for the company's customer relationships asset?
Answer: The weighted average remaining amortization period for the Company’s customer relationships asset is 14.3 years.

Question: How much was the amortization of intangible assets for the year ended June 30, 2019?
Answer: The amortization of intangible assets for the years ended June 30, 2019, 2018 and 2017 was $95.1 million, $97.2 million, and $80.0 million, respectively.

Question: What was the total accumulated amortization for June 30, 2017?
Answer: 309

Question: How many types of finite-Lived Intangible Assets are there?
Answer: 2

Question: What is the net total underlying rights and other for both finite-lived and indefinite-lived intangible assets as of June 30, 2019?
Answer: 16.4
December31,
December31,
2019
2018
Accrued payroll and employee benefits
$116.9
$105.9
Derivative liabilities
93.8
120.5
Current portion of operating lease liabilities
39.5
—
Tax-related accruals
30.8
38.4
Accrued legal and professional
28.7
10.9
Accrued marketing and advertising expenses
14.7
19.4
Accrued acquisition-related expenses and acquisition consideration payable
8.3
74.4
Accrued other
33.3
44.8
$366.0
$414.3
9 .
accrued expenses and other current liabilities .
accrued expenses and other current liabilities consisted of the following : .

Question: What financial information does the table show?
Answer: Accrued Expenses and Other Current Liabilities

Question: How much was the derivative liabilities as at December 31, 2019?
Answer: 93.8

Question: How much was the derivative liabilities as at December 31, 2018?
Answer: 120.5

Question: What is the average tax related accruals for 2018 and 2019?
Answer: 34.6

Question: What is the average accrued payroll and employee benefits for 2018 and 2019?
Answer: 111.4

Question: What is the average derivative liabilities for 2018 and 2019?
Answer: 107.15
December 31,
December 31,
2019
2018
Accounted for at cost, adjusted for observable price changes
$1,750
$1,250
Accounted for using the equity method
8,000
—
Total non-marketable investments
$9,750
$1,250
strategic investments .
in december 2019 the company made a minority investment in a privately-held company talespin inc .
for $ 8 .
0 million representing approximately 13 % equity ownership .
the investment is accounted for using the equity method of accounting due to the company ’ s ability to exercise significant influence .
the company ’ s non-marketable investments are composed of the following -in thousands : .

Question: What was the company's equity ownership in Talespin, Inc?
Answer: approximately 13%

Question: How much was the company's investment in Talespin, Inc?
Answer: $8.0 million

Question: How much was the non-marketable investments accounted for using the equity method in 2019?
Answer: 8,000

Question: What is the percentage change of the investments accounted for at cost, adjusted for observable price changes between 2018 and 2019?
Answer: 40

Question: What percentage of total non-marketable investments were accounted for using the equity method in 2019?
Answer: 82.05

Question: What is the change in total non-marketable investments between 2018 and 2019?
Answer: 8500
As of December 31,
As of December 31,
2018
2019
Ship management creditors
268
328
Amounts due to related parties
169
200
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 .
current liabilities .
ship management creditors ’ liability is comprised of cash collected from egypt lng shipping ltd .
to cover the obligations of its vessel under the group ’ s management .
amounts due to related parties of $ 200 -december 31 2018 : $ 169 are expenses paid by a related party on behalf of the group and payables to other related parties for the office lease and other operating expenses .

Question: What does ship management creditors consist of?
Answer: cash collected from Egypt LNG Shipping Ltd. to cover the obligations of its vessel under the Group’s management

Question: What was the amount due to related parties in 2018?
Answer: $169

Question: In which years was the current liabilities recorded for?
Answer: 2018 2019

Question: Which year was the ship management creditors lower?
Answer: 2018

Question: What was the change in amounts due to related parties from 2018 to 2019?
Answer: 31

Question: What was the percentage change in ship management creditors from 2018 to 2019?
Answer: 22.39