FangyuLei/tatqa huggingface dataset:
Fiscal Yaar Ended March 31,
Fiscal Yaar Ended March 31,
Fiscal Yaar Ended March 31,
2017
2018
2019
Sales:
Product and equipment sales to affliates
$30,303
$26,069
$10,436
Purchases
Purchases of resale inventories, raw materials, supplies, equipment, and services
303,793
256,660
9,399
Other
Dividends paid
52,983
54,810
56,028
16 .
transactions with affiliate : .
our business includes certain transactions with our majority shareholder kyocera that are governed by agreements between the parties that define the sales terms including pricing for the products .
the nature and amounts of transactions with kyocera are included in the table below .
kyocera notified avx pursuant to the products supply and distribution agreement in december 2016 of its intent effective january 1 2018 to market its manufactured electronic and interconnect products globally using kyocera ’ s sales force rather than continuing to have avx resell such products in the americas europe and asia .
during fiscal 2017 2018 and 2019 sales of kyocera resale products by avx were $ 318928 $ 296316 and $ 18951 respectively and related operating profit was $ 17076 $ 18177 and $ 3300 respectively .

Question: What are the respective sales and purchases for 2017?
Answer: 30,303 303,793

Question: What are the respective sales and purchases for 2018?
Answer: 26,069 256,660

Question: What are the respective sales and purchases for 2019?
Answer: 10,436 9,399

Question: What is the value of Kyocera resale products as a percentage of AVX's total sales in 2019? 
Answer: 181.59

Question: What is the value of Kyocera resale products as a percentage of AVX's total sales in 2018? 
Answer: 1136.66

Question: What is the difference between the sales of Kyocera's resale products and sales in 2017? 
Answer: 288625
Years Ended March 31,
Years Ended March 31,
Years Ended March 31,
2019
2018
2017
Swiss
$212,986
$177,935
$161,544
Non-Swiss
58,147
54,330
53,445
Income before taxes
$271,133
$232,265
$214,989
note 7 — income taxes .
the company is incorporated in switzerland but operates in various countries with differing tax laws and rates .
further a portion of the company ' s income -loss before taxes and the provision for -benefit from income taxes is generated outside of switzerland .
income from continuing operations before income taxes for fiscal years 2019 2018 and 2017 is summarized as follows -in thousands : .

Question: What is the income from Non-Swiss in 2017?
Answer: 53,445

Question: What is the percentage increase in Swiss income from 2017 to 2018?
Answer: 10.15

Question: What percentage of the total income before taxes does Swiss income form a part of in 2019?
Answer: 78.55

Question: What is the average of the Non-Swiss income from 2017 to 2019
Answer: 55307.33

Question: What is the income from Swiss in 2017?
Answer: $161,544

Question: What is the Non-Swiss income for 2018?
Answer: 54,330
Fiscal 2017 Restructuring Plan
Workforce reduction
Facility costs
Total
Balance payable as at June 30, 2017
$10,045
$1,369
$11,414
Accruals and adjustments
3,432
3,775
7,207
Cash payments
(12,342)
(1,627)
(13,969)
Foreign exchange and other non-cash adjustments
455
(86)
369
Balance payable as at June 30, 2018
$1,590
$3,431
$5,021
Accruals and adjustments
(254)
1,152
898
Cash payments
(213)
(1,290)
(1,503)
Foreign exchange and other non-cash adjustments
(77)
(344)
(421)
Balance payable as at June 30, 2019
$1,046
$2,949
$3,995
fiscal 2017 restructuring plan .
during fiscal 2017 and in the context of acquisitions made in fiscal 2017 we began to implement restructuring activities to streamline our operations -collectively referred to as the fiscal 2017 restructuring plan .
the fiscal 2017 restructuring plan charges relate to workforce reductions and facility consolidations .
these charges require management to make certain judgments and estimates regarding the amount and timing of restructuring charges or recoveries .
our estimated liability could change subsequent to its recognition requiring adjustments to the expense and the liability recorded .
on a quarterly basis we conduct an evaluation of the related liabilities and expenses and revise our assumptions and estimates as appropriate .
since the inception of the plan $ 41 .
9 million has been recorded within " special charges -recoveries " .
we do not expect to incur any further significant charges relating to this plan .
a reconciliation of the beginning and ending liability for the year ended june 30 2019 and 2018 is shown below .

Question: What does the table show?
Answer: reconciliation of the beginning and ending liability for the year ended June 30, 2019 and 2018

Question: What does the Fiscal 2017 Restructuring Plan charges relate to?
Answer: workforce reductions and facility consolidations

Question: How much has been recorded within "Special charges (recoveries)" since the inception of the plan?
Answer: $41.9 million

Question: For Balance payable as at June 30, 2019, What is the difference between Workforce reduction and Facility costs?
Answer: -1903

Question: For Balance payable as at June 30, 2019, what is Workforce reduction expressed as a percentage of Facility costs?
Answer: 35.47

Question: What is the difference between total Balance payable as at June 30, 2019 as compared to total Balance payable as at June 30, 2017?
Answer: -7419
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
(As percentage of net revenues)
(As percentage of net revenues)
(As percentage of net revenues)
OEM
70%
65%
66%
Distribution
30
35
34
Total
100%
100%
100%
original equipment manufacturers - “ oem ” are the end-customers to which we provide direct marketing application engineering support while distribution customers refers to the distributors and representatives that we engage to distribute our products around the world .
our revenues weight in distribution registered a decrease of 5 percentage point compared to 2018 reaching a 30 % share of total revenues in 2019 .
in 2018 as compared to 2017 our revenues weight in distribution registered an increase of 1 percentage point .

Question: What are OEM?
Answer: Original Equipment Manufacturers (“OEM”) are the end-customers to which we provide direct marketing application engineering support

Question: What are distribution customers?
Answer: Distribution customers refers to the distributors and representatives that we engage to distribute our products around the world.

Question: What was the revenues weight in Distribution in 2019?
Answer: Our revenues weight in Distribution registered a decrease of 5 percentage point compared to 2018, reaching a 30% share of total revenues in 2019.

Question: What is the average percentage of net revenues of OEM?
Answer: 67

Question: What is the average percentage of net revenues of Distribution?
Answer: 33

Question: What is the increase/ (decrease) in percentage of net revenues of OEM from 2017 to 2019?
Answer: 4
2019
2018
2017
Restaurants sold to franchisees
—
135
178
New restaurants opened by franchisees
19
11
18
Proceeds from the sale of company-operated restaurants:
Cash (1)
$1,280
$26,486
$99,591
Notes receivable
—
70,461
—
$1,280
$96,947
$99,591
Net assets sold (primarily property and equipment)
$—
$(21,329)
$(30,597)
Lease commitment charges (2)
—
—
(11,737)
Goodwill related to the sale of company-operated restaurants
(2)
(4,663)
(10,062)
Other (3)
88
(24,791)
(9,161)
Gains on the sale of company-operated restaurants
$1,366
$46,164
$38,034
refranchisings and franchisee development — the following table summarizes the number of restaurants sold to franchisees the number of restaurants developed by franchisees and gains recognized in each fiscal year -dollars in thousands : .
-1 amounts in 2019 2018 and 2017 include additional proceeds of $ 1 .
3 million $ 1 .
4 million and $ 0 .
2 million related to the extension of the underlying franchise and lease agreements from the sale of restaurants in prior years .
-2 charges are for operating restaurant leases with lease commitments in excess of our sublease rental income .
-3 amounts in 2018 primarily represent $ 9 .
2 million of costs related to franchise remodel incentives $ 8 .
7 million reduction of gains related to the modification of certain 2017 refranchising transactions $ 2 .
3 million of maintenance and repair expenses and $ 3 .
7 million of other miscellaneous non-capital charges .
amounts in 2017 represent impairment of $ 4 .
6 million and equipment write-offs of $ 1 .
4 million related to restaurants closed in connection with the sale of the related markets maintenance and repair charges and other miscellaneous non-capital charges .
franchise acquisitions — in 2019 and 2018 we did not acquire any franchise restaurants .
in 2017 we acquired 50 franchise restaurants .
of the 50 restaurants acquired we took over 31 restaurants as a result of an agreement with an underperforming franchisee who was in violation of franchise and lease agreements with the company .
under this agreement the franchisee voluntarily agreed to turn over the restaurants .
the acquisition of the additional 19 restaurants in 2017 was the result of a legal action filed in september 2013 against a franchisee from which legal action we obtained a judgment in january 2017 granting us possession of the restaurants .
of the 50 restaurants acquired in 2017 we closed eight and sold 42 to franchisees .

Question: How many franchise restaurants were acquired in 2017?
Answer: 50

Question: Of the 50 restaurants acquired in 2017, how many were sold to franchisees?
Answer: 42

Question: What is the gains on the sale of company-operated restaurants in 2019?
Answer: $1,366

Question: What is the difference in gains on the sale of company-operated restaurants between 2018 and 2019?
Answer: 44798

Question: What is the average number of new restaurants opened by franchisees for 2017, 2018 and 2019?
Answer: 16

Question: What is the percentage constitution of cash in the total gains on the sale of company-operated restaurants in 2019?
Answer: 93.7
Quarters Ended
July 27, 2019 (1)
April 27, 2019
January 26, 2019
October 27, 2018
Revenue .
$13,428
$12,958
$12,446
$13,072
Gross margin
$8,574
$8,173
$7,773
$8,146
Operating income
$3,690
$3,513
$3,211
$3,805
Net income
$2,206
$3,044
$2,822
$3,549
Net income per share - basic
$0.52
$0.70
$0.63
$0.78
Net income per share - diluted
$0.51
$0.69
$0.63
$0.77
Cash dividends declared per common share .
$0.35
$0.35
$0.33
$0.33
Cash and cash equivalents and investments .
$33,413
$34,643
$40,383
$42,593
supplementary financial data -unaudited .
-in millions except per-share amounts .
-1 in the fourth quarter of fiscal 2019 we recorded an $ 872 million charge which was the reversal of the previously recorded benefit associated with the u .
s .
taxation of deemed foreign dividends recorded in fiscal 2018 as a result of a retroactive final u .
s .
treasury regulation issued during the quarter .

Question: How much was the charge due to a reversal of a previously recorded benefit?
Answer: $872 million

Question: What was the revenue for the quarter ended July 27, 2019?
Answer: 13,428

Question: What was the gross margin for the quarter ended July 27, 2019?
Answer: 8,574

Question: What was the change in revenue between the quarters ended July 27 and April 27 in 2019?
Answer: 470

Question: What was the change in net income between quarters ended January 26 and April 27, 2019?
Answer: 222

Question: What was the percentage change in operating income between the quarters ended January 26, 2019 and October 27, 2018?
Answer: -15.61
External valuation %
Internal valuation %
Year ended 30 June 2019
Leasehold
23%
77%
Freehold
38%
62%
Year ended 30 June 2018
Leasehold
60%
40%
Freehold
27%
73%
the table below details the percentage of the number of investment properties subject to internal and external valuations during the current and comparable reporting periods .
the group also obtained external valuations on 31 freehold investment properties acquired during the year ended 30 june 2019 -year ended 30 june 2018 : 19 freehold investment properties .
these external valuations provide the basis of the directors ’ valuations applied to these properties at 30 june 2019 and 30 june 2018 .
including these valuations 51 % of freehold investment properties were subject to external valuations during the year -year ended 30 june 2018 : 43 % of freehold investment properties .

Question: What is the number of freehold investment properties on which the Group has obtained external valuations?
Answer: 31

Question: What was the leasehold external and internal valuation in 2019?
Answer: 60% 40%

Question: What was the leasehold external and internal valuation in 2019?
Answer: 23% 77%

Question: What was the change in the leasehold external valuation % from 2018 to 2019?
Answer: -37

Question: What is the average freehold internal valuation for 2018 and 2019?
Answer: 67.5

Question: In which year was the external valuation % for leasehold less than 50%?
Answer: 2019
2019
2018
Number of Shares
Weighted Average Grant Date Fair Value
Number of Shares
Weighted Average Grant Date Fair Value
Non-vested at beginning of year
315,292
$2.26
438,712
$2.28
Shares granted
253,113
2.17
200,000
3.16
Shares vested
82,270
2.28
323,420
2.84
Non-vested at end of year
486,135
$2.53
315,292
$2.26
restricted stock units .
the following is a summary of rsus award activity for the years ended december 31 2019 and 2018 : .
the company estimates the fair value of the granted shares using the market price of the company ’ s stock price at the grant date .
for the years ended december 31 2019 2018 and 2017 the company recognized $ 0 .
3 million $ 0 .
9 million and $ 0 .
6 million respectively of stock-based compensation expense related to the rsus .
as of december 31 2019 total compensation cost not yet recognized related to unvested rsus was approximately $ 0 .
8 million which is expected to be recognized over a weighted-average period of 2 .
3 years .

Question: What are the respective values of stock-based compensation expense related to the RSUs recognised by the company for the years ended December 31, 2019 and 2018?
Answer: $0.3 million $0.9 million

Question: What are the respective values of stock-based compensation expense related to the RSUs recognised by the company for the years ended December 31, 2018 and 2017?
Answer: $0.9 million $0.6 million

Question: What is the  total compensation cost not yet recognized related to unvested RSUs as of December 31, 2019?
Answer: $0.8 million

Question: What is the change in the number of shares granted between 2018 and 2019?
Answer: 53113

Question: What is the average shares vested between 2018 and 2019?
Answer: 202845

Question: What is the total stock-based compensation expense related to the RSUs recognised by the company between 2017 to 2019?
Answer: 1.8
Years Ended December 31,
Years Ended December 31,
31,
2019
2018
2017
Current provision for income taxes:
State
$49
$44
$48
Foreign
1,716
953
1,023
Total current
1,765
997
1,071
Deferred tax expense (benefit):
Federal
3
(13)
26
Foreign
(361)
98
109
Total deferred
(358)
85
135
Provision for income taxes
$1,407
$1,082
$1,206
the provision for income taxes consisted of the following .
-in thousands .

Question: What is the units used for the data in the table?
Answer: in thousands

Question: What is the total provision for income taxes in 2019?
Answer: $1,407

Question: What is the total provision for income taxes in 2018?
Answer: $1,082

Question: What is the total provision for income taxes between 2017 to 2019?
Answer: 3695

Question: What is the change in the current provision for income taxes at the state level between 2018 and 2019?
Answer: 11.36

Question: What is the total federal tax expense between 2017 to 2019?
Answer: 16
Change between Fiscal increase (decrease)
Change between Fiscal increase (decrease)
Change between Fiscal increase (decrease)
(In thousands)
2019 and 2018
2018 and 2017
Payroll and payroll-related benefits
$4,089
$22,908
Contract labour and consulting
(618)
(1,054)
Share-based compensation
768
(1,709)
Travel and communication
794
80
Facilities
(4,537)
5,777
Other miscellaneous
2,186
8,872
Total change in general and administrative expenses
$2,682
$34,874
general and administrative expenses consist primarily of payroll and payroll related benefits expenses related overhead audit fees other professional fees contract labour and consulting expenses and public company costs .
general and administrative expenses increased by $ 2 .
7 million during the year ended june 30 2019 as compared to the prior fiscal year .
this was primarily due to an increase in payroll and payroll-related benefits of $ 4 .
1 million and an increase in other miscellaneous expenses of $ 2 .
2 million which includes professional fees such as legal audit and tax related expenses .
these were partially offset by a reduction in the use of facility and related expenses of $ 4 .
5 million .
the remainder of the change was attributable to other activities associated with normal growth in our business operations .
overall general and administrative expenses as a percentage of total revenue remained at approximately 7 % .
our general and administrative labour resources increased by 119 employees from 1501 employees at june 30 2018 to 1620 employees at june 30 2019 .

Question: How many employees are in the general and administrative labour at Fiscal year 2019?
Answer: 1,620

Question: What is the general and administrative expenses, as a percentage of total revenue?
Answer: approximately 7%

Question: What does General and administrative expenses consist primarily of?
Answer: payroll and payroll related benefits expenses, related overhead, audit fees, other professional fees, contract labour and consulting expenses and public company costs

Question: What is the Total change in general and administrative expenses from Fiscal year 2017 to 2019?
Answer: 37556

Question: What is the average annual Total change in general and administrative expenses for fiscal year 2017 to 2019? 
Answer: 18778

Question: What is the difference in the increase of Travel and communication expense in fiscal years 2019 and 2018 as compared to 2018 and 2017? 
Answer: 714
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Variation
Variation
2019
2018
2017
2019 vs 2018
2018 vs 2017
(In millions)
(In millions)
(In millions)
(In millions)
(In millions)
Cost of sales
$(5,860)
$(5,803)
$(5,075)
1.0%
(14.3)%
Gross profit
$3,696
$3,861
$3,272
(4.3)%
18.0%
Gross margin (as percentage of net revenues)
38.7%
40.0%
39.2%
-130 bps
+80 bps
in 2019 gross margin decreased by 130 basis points to 38 .
7 % from 40 .
0 % in the full year 2018 mainly due to normal price pressure and increased unsaturation charges partially offset by improved manufacturing efficiencies better product mix and favorable currency effects net of hedging .
unused capacity charges in 2019 were $ 65 million impacting full year gross margin by 70 basis points .
in 2018 gross margin improved by 80 basis points to 40 .
0 % from 39 .
2 % in the full year 2017 benefiting from manufacturing efficiencies and better product mix partially offset by normal price pressure and unfavorable currency effects net of hedging .
in 2018 unused capacity charges were negligible .

Question: In 2019, why did the gross margin decreased?
Answer: due to normal price pressure and increased unsaturation charges, partially offset by improved manufacturing efficiencies, better product mix, and favorable currency effects, net of hedging.

Question: In 2018, why did the gross margin improved from previous year?
Answer: manufacturing efficiencies and better product mix, partially offset by normal price pressure and unfavorable currency effects, net of hedging.

Question: What was the percentage of gross margin in 2018?
Answer: 40.0%

Question: What is the average Cost of sales?
Answer: 5579.33

Question: What is the average Gross profit?
Answer: 3609.67

Question: What is the average Gross margin (as percentage of net revenues)?
Answer: 39.3
March 31,
March 31,
March 31,
(in thousands)
2019
2018
Deferred income tax assets: 
Allowance for doubtful accounts
$26
$24
Foreign tax credit carryforward
810
812
Depreciation
173
227
Deferred revenue
425
675
Accrued compensation
412
358
Inventory reserves
757
948
Accrued warranty
33
77
Net operating loss carryforward
35,024
34,924
Accrued restructuring
—
16
Intangibles and goodwill
272
—
Other
839
660
Gross deferred tax assets
38,771
38,721
Valuation allowance
(38,771)
(37,103)
Net deferred income tax assets
—
1,618
Deferred income tax liabilities:   
Intangibles and goodwill
—
(1,618)
Net deferred income tax liabilities
$—
$—
components of the net deferred income tax assets are as follows : .
in fiscal years 2019 and 2018 the company continued to maintain a full valuation allowance on deferred tax assets .
the valuation allowance increased by $ 1 .
7 million in fiscal year 2019 .
the company recorded an income tax expense from continuing operations of $ 39000 in fiscal year 2019 .
in fiscal year 2018 the company recorded an income tax benefit from continuing operations of $ 597000 .
the fiscal year 2018 income tax benefit was due primarily from the release of the tax valuation allowance associated with previously generated alternative minimum tax -amt credits due to the december 22 2017 tax cuts and jobs act tax reform -the “ tax act ” .
the company has on a tax-effected basis approximately $ 0 .
8 million in tax credit carryforwards and $ 26 .
9 million of federal net operating loss carryforwards that are available to offset taxable income in the future .
the tax credit carryforwards will begin to expire in fiscal year 2021 .
the federal net operating loss carryforwards begin to expire in fiscal year 2022 .
state tax credit carryforwards and net operating loss carryforwards on a tax effected basis and net of federal tax benefits are $ 0 .
1 million and $ 8 .
1 million respectively .
the remaining state tax credit carryforwards and state net operating loss carry forwards begin to expire in fiscal year 2020 .
in fiscal year 2019 $ 1 .
2 million of state net operating loss carryforwards expired .

Question: How much was the income tax expense from continuing operations in 2019?
Answer: $39,000

Question: Why was there an income tax benefit in 2018?
Answer: primarily from the release of the tax valuation allowance associated with previously generated alternative minimum tax (AMT) credits due to the December 22, 2017 Tax Cuts and Jobs Act Tax Reform (the “Tax Act”)

Question: How much were the deferred income tax assets from depreciation in 2018 and 2019, respectively?
Answer: 227 173

Question: What is the percentage change in gross deferred tax assets in 2019 compared to 2018?
Answer: 0.13

Question: What is the proportion, in percentage, of deferred revenue and accrued warranty over gross deferred tax assets in 2019?
Answer: 1.18

Question: What is the ratio of inventory reserves to accrued compensation in 2018?
Answer: 2.65