FangyuLei/tatqa huggingface dataset:
CONSOLIDATED
2019 $’000
2018 $’000
Current
Annual leave
2,349
2,233
Long service leave
830
781
Clawback
2,715
2,463
Rebates
241
224
6,135
5,701
Non-Current
Long service leave
418
343
418
343
3 .
6 provisions .
recognition measurement and classification .
employee benefits – annual and long service leave .
the group recognises a liability for long service leave and annual leave measured as the present value of expected future payments to be made in respect of services provided by employees up to the reporting date using the projected unit credit method .
consideration is given to expected future wage and salary levels experience of employee departures and periods of service .
expected future payments are discounted using market yields at the reporting date on corporate bond rates with terms to maturity and currencies that match as closely as possible the estimated future cash outflows .
the group does not expect its long service leave or annual leave benefits to be settled wholly within 12 months of the reporting date .
annual and long service leave are classified as current where there is a current obligation to pay the employee shall they leave the group .
clawback provisions .
upfront fees received from certain insurance funds broadband providers and mortgage brokers can be clawed back in the event of early termination of membership .
they vary across the industries and are usually triggered where a referred member terminates their policy .
each relevant product provider has an individual agreement and the clawback period ranges between 0 and 24 months depending on the agreement .
key estimates - employee benefits .
provisions are measured at the present value of management ’ s best estimate of the expenditure required to settle the present obligation at the reporting date using the discounted cash flow methodology .
the risks specific to the provision are factored into the cash flows and as such a corporate bond rate relative to the expected life of the provision is used as a discount rate .
if the effect of the time value of money is material provisions are discounted using a current pre-tax rate that reflects the time value of money and the risks specific to the liability .
the increase in the provision resulting from the passage of time is recognised as interest expense .
key estimates - clawback provisions .
the group provides for this liability based upon historic average rates of attrition and recognises revenue net of these clawback amounts .

Question: How are provisions measured?
Answer: at the present value of management’s best estimate of the expenditure required to settle the present obligation at the reporting date using the discounted cash flow methodology
For the Years Ended December 31,
For the Years Ended December 31,
For the Years Ended December 31,
For the Years Ended December 31,
For the Years Ended December 31,
For the Years Ended December 31,
2019
2019
2018
2018
2017
2017
Amount
% of Revenue
Amount
% of Revenue
Amount
% of Revenue
(In millions, except percentages)
(In millions, except percentages)
(In millions, except percentages)
Revenues
$13.2
100%
$82.3
100%
$50.5
100%
Cost of revenues
1.9
14%
15.3
19%
6.0
12%
Gross profit
11.3
86%
67.0
81%
44.5
88%
Operating expenses:
Selling, general and administrative (1)
31.7
240%
32.2
39%
28.6
57%
Research and development
2.0
15%
2.1
2%
1.5
3%
Total operating expenses
33.7
225%
34.3
41%
30.1
60%
Other income (expense)
(0.3)
(2)%
(4.0)
(5)%
2.2
4%
Income (loss) before income taxes
(22.7)
(172%)
28.7
35%
16.6
33%
Income tax provision (benefit)
(6.2)
(47%)
8.0
10%
(6.2)
(12)%
Net income (loss)
$(16.5)
(125)%
$20.7
25%
$22.8
45%
(1) Includes stock based compensation
$1.0
8%
$1.6
2%
$0.8
2%
results of operations .
we operate a cybersecurity business focused on licensing and enforcement providing advisory services developing mobile security applications and investing in emerging cybersecurity technologies and intellectual property .
the following table summarizes our results of operations for the periods presented and as a percentage of our total revenue for those periods based on our consolidated statement of operations data .
the year to year comparison of results of operations is not necessarily indicative of results of operations for future periods .

Question: What are the respective revenues from operations in 2018 and 2019 respectively?
Answer: $82.3 $13.2
Year ended December 31,
Year ended December 31,
Year ended December 31,
Variance
2019
2018
2017
2019 v. 2018
2018 v. 2017
Cash flows provided by operating activities
$378.3
$435.5
$351.1
$(57.2)
$84.4
Cash flows used in investing activities
(551.0)
(144.1)
(84.7)
(406.9)
(59.4)
Cash flows provided by (used in) financing activities
167.8
(287.3)
(384.1)
455.1
96.8
Net (decrease) increase in cash and cash equivalents
$(4.9)
$4.1
$(117.7)
$(9.0)
$121.8
cash flows .
the following table provides a summary of cash flows from operating investing and financing activities -in millions : .
operating activities .
the $ 57 .
2 million decrease in cash provided by operating activities in 2019 compared to 2018 is primarily related to the timing and amount of cash receipts for trade receivables net higher payments primarily related to income taxes and incentive bonus and the timing of payments for trade accounts payable and other accrued liabilities .
the $ 84 .
4 million increase in cash provided by operating activities in 2018 compared to 2017 was primarily related to increased earnings excluding the prior year effect of the tax reform act and the timing and amount of cash receipts for trade receivables net .
investing activities .
the $ 406 .
9 million increase in cash used in investing activities in 2019 compared to 2018 is primarily related to our d & b investment and our acquisition of compass analytics .
the $ 59 .
4 million increase in cash used in investing activities in 2018 compared to 2017 was primarily related to the heavywater and ernst acquisitions and higher capital expenditures in 2018 .
financing activities .
the $ 455 .
1 million increase in cash provided by financing activities in 2019 compared to 2018 is primarily related to an incremental borrowing to fund our d & b investment as well as fewer share repurchases .
the $ 96 .
8 million decrease in cash used in financing activities in 2018 compared to 2017 was primarily related to tax distributions to bkfs llc members and the senior notes redemption fee in 2017 .

Question: What was the cash flows provided by operating activities in 2019 as a percentage of the cash flow in 2018?
Answer: 86.87
Year Ended December 31
Year Ended December 31
Year Ended December 31
2019
2019
2018
NUMERATOR: Basic and diluted - loss from continuing operations (in thousands)
$ (13,735)
$ (8,101)
DENOMINATOR: Basic and diluted - weighted average number of common shares outstanding (in thousands)
32,359,316
22,099,149
Number of shares of common stock which could be purchased with weighted average outstanding securities not included in diluted EPS because effect would be antidilutive:
Stock options
1,024,811
911,264
Warrants
8,443,547
16,383,944
Convertible preferred stock
224,848
581,680
Restricted stock units
1,235,287
623,603
Weighted average number of nonvested shares of common stock not included in diluted EPS because effect would be antidilutive
659,581
1,169,986
note 14 .
income -loss per share -eps .
basic eps is calculated under the two-class method under which all earnings -distributed and undistributed are allocated to each class of common stock and participating securities based on their respective rights to receive dividends .
our outstanding convertible preferred stocks are considered participating securities as the holders may participate in undistributed earnings with holders of common shares and are not obligated to share in our net losses .
diluted eps is computed by dividing the net income attributable to ricebran technologies common shareholders by the weighted average number of common shares outstanding during the period increased by the number of additional common shares that would have been outstanding if the impact of assumed exercises and conversions is dilutive .
the dilutive effects of outstanding options warrants nonvested shares and restricted stock units that vest solely on the basis of a service condition are calculated using the treasury stock method .
the dilutive effects of the outstanding preferred stock are calculated using the if-converted method .
below are reconciliations of the numerators and denominators in the eps computations and information on potentially dilutive securities .
the impacts of potentially dilutive securities outstanding at december 31 2019 and 2018 were not included in the calculation of diluted eps in 2019 and 2018 because to do so would be anti-dilutive .
those securities listed in the table above which were anti-dilutive in 2019 and 2018 which remain outstanding could potentially dilute eps in the future .

Question: What is the average number of restricted stock units in 2018 and 2019?
Answer: 929445
2019
2019
2019
2018
In thousands
$
%
$
%
Drinkable Kefir other than ProBugs
$ 71,822
77%
$ 78,523
76%
Cheese
11,459
12%
11,486
11%
Cream and other
4,228
4%
5,276
5%
ProBugs Kefir
2,780
3%
2,795
3%
Other dairy
1,756
2%
3,836
4%
Frozen Kefir (a)
1,617
2%
1,434
1%
Net Sales
$ 93,662
100%
$ 103,350
100%
our product categories are : .
drinkable kefir sold in a variety of organic and non-organic sizes flavors and types including low fat non-fat whole milk protein and biokefir -a 3 .
5 oz .
kefir with additional probiotic cultures .
european-style soft cheeses including farmer cheese in resealable cups .
cream and other which consists primarily of cream a byproduct of making our kefir .
probugs a line of kefir products designed for children .
other dairy which includes cupped kefir and icelandic skyr a line of strained kefir and yogurt products in resealable cups .
frozen kefir available in soft serve and pint-size containers .
lifeway has determined that it has one reportable segment based on how our chief operating decision maker manages the business and in a manner consistent with the internal reporting provided to the chief operating decision maker .
the chief operating decision maker who is responsible for allocating resources and assessing our performance has been identified collectively as the chief financial officer the chief operating officer the chief executive officer and chairperson of the board of directors .
substantially all of our consolidated revenues relate to the sale of cultured dairy products that we produce using the same processes and materials and are sold to consumers through a common network of distributors and retailers in the united states .
net sales of products by category were as follows for the years ended december 31 : .
-a includes lifeway kefir shop sales .
significant customers – sales are predominately to companies in the retail food industry located within the united states .
two major customers accounted for approximately 22 % and 21 % of net sales for the years ended december 31 2019 and 2018 respectively .
two major customers accounted for approximately 17 % of accounts receivable as of december 31 2019 and 2018 .
our ten largest customers as a group accounted for approximately 57 % and 59 % of net sales for the years ended december 31 2019 and 2018 respectively .

Question: What is the change in the net sales for cheese between 2018 and 2019?
Answer: -27
For the Years Ended December 31,
For the Years Ended December 31,
For the Years Ended December 31,
2019
2018
2017
(in thousands)
(in thousands)
(in thousands)
Domestic
$(22,708)
$29,110
$17,120
Foreign
—
(320)
(469)
$(22,708)
$28,790
$16,651
note 13 – income tax .
the domestic and foreign components of loss before income taxes from operations for the years ended december 31 2019 2018 and 2017 are as follows : .

Question: What are the respective foreign income loss before income taxes in 2017 and 2018?
Answer: 469 320
Restricted Stock-Based Awards Outstanding
(in millions, except fair value)
Number of Shares
Weighted-Average Grant Date Fair Value
Balance, May 31, 2016
52
$39.29
Granted
42
$39.40
Assumed
14
$37.83
Vested and Issued
(18)
$40.39
Canceled
(7)
$39.73
Balance, May 31, 2017
83
$39.18
Granted
44
$47.42
Vested and Issued
(27)
$39.10
Canceled
(11)
$41.97
Balance, May 31, 2018
89
$42.93
Granted
53
$42.47
Vested and Issued
(31)
$41.85
Canceled
(12)
$42.97
Balance, May 31, 2019
99
$43.01
the following table summarizes restricted stock-based award activity including service-based awards and performance-based awards granted pursuant to oracle-based stock plans and stock plans assumed from our acquisitions for our last three fiscal years ended may 31 2019 : .
the total grant date fair value of restricted stock-based awards that were vested and issued in fiscal 2019 2018 and 2017 was $ 1 .
3 billion $ 1 .
0 billion and $ 715 million respectively .
as of may 31 2019 total unrecognized stock-based compensation expense related to non-vested restricted stock-based awards was $ 2 .
8 billion and is expected to be recognized over the remaining weighted-average vesting period of 2 .
68 years .
no psus were granted in each of fiscal 2019 and 2018 .
in fiscal 2017 1 .
7 million psus were granted which vest upon the attainment of certain performance metrics and service-based vesting .
based upon actual attainment relative to the “ target ” performance metric certain participants have the ability to be issued up to 150 % of the target number of psus originally granted or to be issued no psus at all .
in fiscal 2019 2 .
4 million psus vested and 1 .
3 million psus remained outstanding as of may 31 2019 .

Question: How many shares were granted over the 3 year period from 2017 to 2019 ?
Answer: 139
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
2019
2018
2017
2016
2015
Stock-based compensation expense data:
Sales and marketing
$2,075
$1,196
$561
$536
$372
General and administrative
6,474
4,901
2,638
1,430
2,486
Research and development
12,054
7,332
4,214
2,035
1,266
Total stock-based compensation expense
$20,603
$13,429
$7,413
$4,001
$4,124
item 6 .
selected financial data .
the selected consolidated statements of operations data for the years ended december 31 2019 2018 and 2017 and the selected consolidated balance sheet data as of december 31 2019 and 2018 are derived from our audited consolidated financial statements included elsewhere in this annual report .
the selected consolidated statements of operations data for the years ended december 31 2016 and 2015 and the selected consolidated balance sheet data as of december 31 2017 2016 and 2015 are derived from our audited consolidated financial statements not included in this annual report .
our historical results are not necessarily indicative of the results to be expected in the future .
the selected financial data should be read together with item 7 .
" management ’ s discussion and analysis of financial condition and results of operations " and in conjunction with our consolidated financial statements related notes and other financial information included elsewhere in this annual report .
the following tables set forth our selected consolidated financial and other data for the years ended and as of december 31 2019 2018 2017 2016 and 2015 -in thousands except share and per share data .
information about prior period acquisitions that may affect the comparability of the selected financial information presented below is included in item 1 .
business .
information about the $ 28 .
0 million expense recorded in general and administrative expense in 2018 which relates to the agreement reached to settle the legal matter alleging violations of the telephone consumer protection act or tcpa and may affect the comparability of the selected financial information presented below is disclosed in item 3 .
“ legal proceedings .
” information about the $ 1 .
7 million of interest recorded within interest income and the $ 6 .
9 million of gain recorded within other income net in 2019 which relates to promissory note proceeds received from one of our hardware suppliers and proceeds from an acquired promissory note and may affect the comparability of the selected financial information presented below is disclosed in item 7 .
" management ’ s discussion and analysis of financial condition and results of operations .
" .
certain previously reported amounts in the consolidated statements of operations for the years ended december 31 2018 2017 2016 and 2015 have been reclassified to conform to our current presentation to reflect interest income as a separate line item which was previously included in other income net .

Question: How many years did the amount of general and administrative exceed $5,000 thousand?
Answer: 1
December 31, 2019
December 31, 2018
December 31, 2017
Balance at beginning of year
38
333
258
Additions based on tax positions related to the current year
7
43
43
Additions based on acquisitions related to the current year
5
—
—
Additions for tax positions of prior years
1
8
12
Reduction for tax positions of prior years
(1)
(310)
(9)
Settlements
(2)
(18)
(2)
Prepayment Refund
—
—
—
Reductions due to lapse of statute of limitations
—
—
—
Foreign currency translation
—
(18)
31
Balance at end of year
48
38
333
at december 31 2019 and 2018 $ 21 million and $ 20 million respectively of unrecognized tax benefits were classified as a reduction of deferred tax assets .
the finalisation in the fourth quarter of 2018 of pending tax litigations triggered the reversal of uncertain tax positions in major tax jurisdictions for a total amount of $ 310 million .
it is reasonably possible that certain of the uncertain tax positions disclosed in the table above could increase within the next 12 months due to ongoing tax audits .
the company is not able to make an estimate of the range of the reasonably possible change .
additionally the company elected to classify accrued interest and penalties related to uncertain tax positions as components of income tax expense in the consolidated statements of income they were less than $ 1 million in 2019 $ 1 million in 2018 less than $ 1 million in 2017 $ 1 million in 2016 $ 1 million in 2015 $ 27 million in 2014 and not material in the previous years .
accrued interest and penalties amounted to $ 6 million at december 31 2019 and $ 5 million at december 31 2018 .
the tax years that remain open for review in the company ’ s major tax jurisdictions including france italy united states and india are from 1997 to 2019 .

Question: How much unrecognized tax benefits were classified as a reduction of deferred tax assets as of December 31, 2019 and 2018?
Answer: $21 million $20 million
For the Year Ended December 31,
For the Year Ended December 31,
For the Year Ended December 31,
For the Year Ended December 31,
2018
2017
Change
% Change
(In millions, except percentages)
(In millions, except percentages)
(In millions, except percentages)
(In millions, except percentages)
Revenues
$82.3
$50.5
$31.8
63%
Cost of revenues
15.3
6.0
9.3
155%
Gross profit
67.0
44.5
22.5
51%
Gross margin
81%
88%
Operating expenses:
Selling, general and administrative
32.2
28.6
3.6
13%
Research and development
2.1
1.5
0.6
40%
Total operating expenses
34.3
30.1
4.2
14%
Other income (expense)
(4.0)
2.2
(6.2)
(282)%
Income before income taxes
28.7
16.6
12.1
73%
Income tax provision (benefit)
8.0
(6.2)
14.2
(229)%
Net income
$20.7
$22.8
$(2.1)
(9)%
year ended december 31 2018 compared with the year ended december 31 2017 : .
revenue in 2018 is derived from multiple license agreements that we entered into with third-parties following negotiations pursuant to our patent licensing and enforcement program .
the revenue increase is primarily due to licensing revenues as further described in " item 1 .
business " - " licensing and enforcement - current activities post 2013 " .
cost of revenues includes contingent legal fees directly associated with our licensing and enforcement programs .
cost of revenues increased largely in proportion to increase in revenues .
selling general and administrative expenses - " sg & a " consisted primarily of legal fees incurred in operations and employee headcount related expenses .
these comprise approximately 74 % of total sg & a expense .
litigation expenses increased $ 4 .
2 million to $ 16 .
5 million in 2018 compared to 2017 and are primarily due to the timing of various outstanding litigation actions .
see " item 3 .
legal proceedings " .
employee headcount related expenses increased $ 1 .
8 million to $ 7 .
2 million in 2018 compared to 2017 and is primarily due to incentive bonuses earned during the year .
the balance of sg & a expenses include consulting other professional services facilities and other administrative fees and expenses .
research and development expenses - " r & d " are primarily from our finjan mobile security business and increased by $ 0 .
6 million to $ 2 .
1 million in 2018 compared to 2017 as we continue to position this business for future growth .
other income -expense is primarily due to changes in the fair value of the warrant liability of $ 3 .
4 million in 2018 versus a benefit of $ 2 .
2 million in 2017 and interest expense of $ 0 .
6 million in 2018 net .
we recognized an income tax expense of $ 8 .
1 million on pre-tax income of $ 28 .
7 million in 2018 as compared to a benefit from the reduction in the valuation allowance of $ 6 .
2 million in 2017 .

Question: What is the value of pre-tax income as a percentage of revenues in 2018?
Answer: 34.87
2019
2018
Belgium
$49
$64
France
40
154
China
359
512
Russia
2
302
Germany
36
143
Italy
159
110
South Korea
-
314
Singapore
215
376
Other
525
469
$1,361
$ 2,444
foreign sales .
revenues in each of the company ’ s segments include sales to foreign governments or to companies located in foreign countries .
for the years ended april 30 2019 and 2018 revenues based on the location of the procurement entity and excluding intersegment sales were derived from the following countries -in thousands : .

Question: What is the revenue from France in 2019 and 2018 respectively?
Answer: 40 154