FangyuLei/tatqa huggingface dataset:
30 June 2019
30 June 2018
$'000
$'000
Total segment profit before tax
62,583
61,449
Employee benefits expense (non-facility staff)
(23,036)
(20,752)
Interest revenue
8,220
5,778
Distributions from investments
1,344
3,191
Other income
3,034
284
Finance costs
(45,612)
(25,452)
Head office depreciation
(2,079)
(1,909)
Overheads and other expenses
(20,527)
(11,698)
Profit/(loss) before tax
(16,073)
10,891
1 segment performance -continued .
-c other segment information .
-i profit / -loss before tax .
management assesses the performance of the operating segments based on a measure of ebitda .
interest income and expenditure are not allocated to segments as this type of activity is driven by the central treasury function which manages the cash position of the group .
on adoption of aasb 16 from 1 july 2018 associated lease interest is allocated to the respective segments as a finance charge .

Question: How do NextDC Management assess performance of the operating segments?
Answer: based on a measure of EBITDA.
June 30,
2019
June 30,
2018
Deferred maintenance
$192,955
$164,986
Other deferred revenue  
10,287
9,539
Total deferred revenue, net  
203,242
174,525
Less: current portion  
144,230
130,865
Non-current deferred revenue, net
$59,012
$43,660
deferred revenue .
the following table summarizes contract liabilities which are shown as deferred revenue -in thousands : .
total deferred revenue increased primarily due to the extended duration period of new maintenance contracts during fiscal year 2019 .

Question: What was the percentage change in the net Non-current deferred revenue between 2018 and 2019?
Answer: 35.16
Years Ended December 31,
Years Ended December 31,
2019
2018
Interest expense
$(2,648)
$(2,085)
Interest income
1,737
1,826
Other (expense) income
(2,638)
(2,676)
Total other (expense) income, net
$(3,549)
$(2,935)
results of operations : year ended december 31 2019 versus year ended december 31 2018 -amounts in thousands except percentages and per share amounts : .
other income and expense items are summarized in the following table : .
interest expense increased mainly as a result of an increase in debt related to the qti acquisition .
other expense in 2019 was principally driven by foreign currency translation losses mainly due to the appreciation of the u .
s .
dollar compared to the chinese renminbi and euro as well as an increase in pension expense .

Question: What was Other expense in 2019 principally driven by?
Answer: foreign currency translation losses, mainly due to the appreciation of the U.S. Dollar compared to the Chinese Renminbi and Euro, as well as an increase in pension expense.
NUMBER OF RSUs/PSUs
2019
2018
Outstanding, January 1
2,812,697
2,740,392
Granted (1)
975,348
1,006,586
Dividends credited
149,648
149,258
Settled
(932,133)
(1,027,321)
Forfeited
(90,442)
(56,218)
Outstanding, December 31
2,915,118
2,812,697
Vested, December 31 (2)
904,266
880,903
rsus / psus .
rsus / psus are granted to executives and other eligible employees .
the value of an rsu / psu at the grant date is equal to the value of one bce common share .
dividends in the form of additional rsus / psus are credited to the participant ’ s account on each dividend payment date and are equivalent in value to the dividend paid on bce common shares .
executives and other eligible employees are granted a specific number of rsus / psus for a given performance period based on their position and level of contribution .
rsus / psus vest fully after three years of continuous employment from the date of grant and in certain cases if performance objectives are met as determined by the board of directors .
the following table summarizes outstanding rsus / psus at december 31 2019 and 2018 .
-1 the weighted average fair value of the rsus / psus granted was $ 58 in 2019 and $ 57 in 2018 .
-2 the rsus / psus vested on december 31 2019 were fully settled in february 2020 with bce common shares and / or dsus .

Question: What is the average vested amount in 2018 and 2019?
Answer: 892584.5
December 31,
December 31,
December 31,
(In millions)
2019
2018
Accruals not yet deductible for tax purposes
$ 17.4
$ 17.5
Net operating loss carryforwards
245.9
265.5
Foreign, federal and state credits
8.4
10.4
Employee benefit items
79.5
77.0
Capitalized expenses
32.2
8.9
Intangibles
21.8
—
Derivatives and other
47.7
38.0
Sub-total deferred tax assets
452.9
417.3
Valuation allowance
(197.6)
(218.4)
Total deferred tax assets
$ 255.3
$ 198.9
Depreciation and amortization
$ (37.0)
$ (26.8)
Unremitted foreign earnings
(10.0)
—
Intangible assets
—
(21.7)
Other
(0.4)
(0.4)
Total deferred tax liabilities
(47.4)
(48.9)
Net deferred tax assets
$ 207.9
$ 150.0
deferred tax assets -liabilities consist of the following : .
a valuation allowance has been provided based on the uncertainty of utilizing the tax benefits mainly related to the following deferred tax assets : • $ 183 .
4 million of foreign items primarily net operating losses ; and • $ 7 .
7 million of state tax credits .
for the year ended december 31 2019 the valuation allowance decreased by $ 20 .
8 million .
this is primarily driven by our reinvent see initiatives and decreases in foreign tax rates .
as of december 31 2019 we have foreign net operating loss carryforwards of $ 899 .
4 million expiring in years beginning in 2020 with the majority of losses having an unlimited carryover .
the state net operating loss carryforwards totaling $ 569 .
3 million expire in various amounts over 1 to 19 years .

Question: How much did the valuation allowance decrease by in 2019?
Answer: $20.8 million
A$ Million
FY19
FY18
Variance %
Operating revenue
231.3
230.8
0.2%
Underlying EBITDA 1, 3
55.8
60.0
(7.0%)
Underlying NPAT 3
24.0
29.5
(18.7%)
Underlying NPATA 2, 3
33.7
38.7
(12.9%)
Basic EPS based on underlying NPATA (cents) 2
17.1
19.8
(13.6%)
financials .
1 .
ebitda is a non-ifrs term defined as earnings before interest tax depreciation and amortisation and excluding net foreign exchange gains -losses .
2 .
npata is a non-ifrs term defined as net profit after tax excluding tax-effected amortisation of acquired intangibles .
this is used to determine epsa as disclosed here and in the audited remuneration report .
3 .
underlying ebitda underlying npat and underlying npata exclude separately disclosed items which represent the transaction and other restructuring costs associated with the sigma acquisition -2018 : enoro acquisition and the exiting of a premises lease in the americas .
further details of the separately disclosed items are outlined in note 4 to the financial report .
operating revenue for fy19 was $ 231 .
3 million $ 0 .
5 million up on fy18 .
with sigma contributing $ 5 .
0 million of revenue in june -the first month since acquisition revenues for the remainder of hansen excluding sigma were $ 4 .
5 million lower .
this decline was a result of lower non-recurring revenues due primarily to both lower one-off licence fees and reduced project work following the large body of work completed in the first half of fy18 associated with implementing power of choice in australia .
conversely recurring revenues grew to represent 63 % of total operating revenue .
underlying ebitda for the year was $ 55 .
8 million 7 .
0 % down on the $ 60 .
0 million in fy18 .
this resulted in an underlying ebitda margin decline to 24 .
1 % from 26 .
0 % in fy18 .
sigma only contributed a modest $ 0 .
1 million of ebitda in june which we do not see as representative of the business going forward .
excluding sigma the underlying ebitda margin was 24 .
6 % .
this reduced margin was the direct result of the lower non-recurring revenue as we were able to maintain operating expenses at the same level as fy18 even after the investment in the vietnam development centre .

Question: What was the average basic EPS for the 2 FYs?
Answer: 18.45
Year Ended December 31,
Year Ended December 31,
Year Ended December 31,
(In thousands, unaudited)
2019
2018
2017
Net income (loss)
$ (19,931)
$ (50,571)
$ 65,299
Add (subtract):
Interest expense, net of interest income
136,660
134,578
129,786
Income tax benefit
(3,714)
(24,127)
(124,927)
Depreciation and amortization
381,237
432,668
291,873
EBITDA
494,252
492,548
362,031
Adjustments to EBITDA:
Other, net (1)
(8,847)
549
19,314
Investment distributions (2)
35,809
39,078
29,993
Gain on extinguishment of debt
(4,510)
—
—
Non-cash, stock-based compensation
6,836
5,119
2,766
Adjusted EBITDA
$ 523,540
$ 537,294
$ 414,104
non-gaap measures .
in addition to the results reported in accordance with us gaap we also use certain non-gaap measures such as ebitda and adjusted ebitda to evaluate operating performance and to facilitate the comparison of our historical results and trends .
these financial measures are not a measure of financial performance under us gaap and should not be considered in isolation or as a substitute for net income as a measure of performance and net cash provided by operating activities as a measure of liquidity .
they are not on their own necessarily indicative of cash available to fund cash needs as determined in accordance with gaap .
the calculation of these non-gaap measures may not be comparable to similarly titled measures used by other companies .
reconciliations of these non-gaap measures to the most directly comparable financial measures presented in accordance with gaap are provided below .
ebitda is defined as net earnings before interest expense income taxes and depreciation and amortization .
adjusted ebitda is comprised of ebitda adjusted for certain items as permitted or required under our credit facility as described in the reconciliations below .
these measures are a common measure of operating performance in the telecommunications industry and are useful with other data as a means to evaluate our ability to fund our estimated uses of cash .
the following tables are a reconciliation of net income -loss to adjusted ebitda for the years ended december 31 2019 2018 and 2017 : .
-1 other net includes the equity earnings from our investments dividend income income attributable to noncontrolling interests in subsidiaries acquisition and transaction related costs including integration and severance non-cash pension and post-retirement benefits and certain other miscellaneous items .
-2 includes all cash dividends and other cash distributions received from our investments .

Question: Which Industry commonly uses EBITDA and adjusted EBITDA for measuring operating performance?
Answer: telecommunications industry
Authorized Shares
Issued and Out- standing Shares
Common Stock
Balance as of January 1, 2017  
180,000,000
101,969,666
1,020
Common Shares Issued in Follow-on Offering
-
40,000,000
400
Balance as of December 31, 2017  
180,000,000
141,969,666
1,420
Authorization of additional authorized shares  
180,000,000
-
-
Balance as of December 31, 2018  
360,000,000
141,969,666
1,420
At-the-Market Offering  
-
5,260,968
52
Balance as of December 31, 2019  
360,000,000
147,230,634
1,472
14 .
shareholders ’ equity .
authorized issued and outstanding common shares roll-forward is as follows : .
in december 2017 the company completed an underwritten public offering of 40000000 common shares which increased its equity by $ 103 .
7 million .
in december 2018 the annual general meeting of the company approved to increase the company ’ s authorized share capital from $ 1 .
8 million to $ 3 .
6 million .
during 2019 the company has issued 5260968 shares through the atm program and raised net proceeds of $ 17 .
9 million .

Question: How many shares did the company issue in 2019 through the ATM program?
Answer: 5,260,968 shares
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Number of restricted shares/ RSUs granted
508
492
480
Weighted average grant-date fair value per restricted share/RSU
$28.43
$28.16
$29.42
Fair value of restricted shares/RSUs vested
$3,647
$8,342
$6,868
the following table summarizes information regarding restricted shares / rsus granted and vested -in thousands except per restricted share / rsu amounts : .
as of december 31 2019 based on the probability of achieving the performance goals there was $ 6 .
1 million of total unrecognized compensation cost net of actual forfeitures related to nonvested restricted shares / rsus .
of the unrecognized compensation cost 33 % related to performance-based nonvested restricted shares / rsus and 67 % related to employment-based nonvested restricted shares / rsus .
this cost is expected to be recognized over a weighted average period of 2 .
0 years .

Question: What is the Number of restricted shares/ RSUs granted in 2019?
Answer: 508
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019
2018
2017
Net loss
$(17,819)
$(27,617)
$(10,751)
Other comprehensive loss, net of tax:
Unrealized gain (loss) on marketable securities
395
(21)
(78)
Comprehensive loss
$(17,424)
$(27,638)
$(10,829)
a10 networks inc .
consolidated statements of comprehensive loss .
-in thousands .

Question: What is the units used to describe the data in the table?
Answer: in thousands
2019
2018
2017
(in thousands)
(in thousands)
(in thousands)
Beginning balance, as of January 1
$43,395
$36,263
$38,958
Additions:
Tax positions for current year
1,322
4,716
8,208
Tax positions for prior years
8,043
2,626
199
Reductions:
Tax positions for prior years
(31,397)
(153)
(10,573)
Expiration of statutes
(183)
(57)
(325)
Settlements with tax authorities
—
—
(204)
Ending balance, as of December 31
$21,180
$43,395
$36,263
teradyne ’ s gross unrecognized tax benefits for the years ended december 31 2019 2018 and 2017 were as follows : .
current year additions relate to federal and state research credits .
prior year additions primarily relate to stock-based compensation .
prior year reductions are primarily composed of federal and state reserves related to transfer pricing and research credits and resulted from the completion of the 2015 u .
s .
federal audit in the first quarter of 2019 .
of the $ 21 .
2 million of unrecognized tax benefits as of december 31 2019 $ 12 .
7 million would impact the consolidated income tax rate if ultimately recognized .
the remaining $ 8 .
5 million would impact deferred taxes if recognized .
teradyne does not anticipate a material change in the balance of unrecognized tax benefits as of december 31 2019 in the next twelve months .
teradyne records all interest and penalties related to income taxes as a component of income tax expense .
accrued interest and penalties related to income tax items at december 31 2019 and 2018 amounted to $ 1 .
4 million and $ 0 .
3 million respectively .
for the years ended december 31 2019 2018 and 2017 expense of $ 1 .
1 million expense of $ 0 .
1 million and benefit of $ 0 .
1 million respectively was recorded for interest and penalties related to income tax items .
teradyne is subject to u .
s .
federal income tax as well as income tax in multiple state local and foreign jurisdictions .
as of december 31 2019 all material state and local income tax matters have been concluded through 2013 all material federal income tax matters have been concluded through 2015 and all material foreign income tax matters have been concluded through 2011 .
however in some jurisdictions including the united states operating losses and tax credits may be subject to adjustment until such time as they are utilized and the year of utilization is closed to adjustment .
as of december 31 2019 teradyne is not permanently reinvested with respect to the unremitted earnings of non-u .
s .
subsidiaries to the extent that those earnings exceed local statutory and operational requirements .
remittance of those earnings is not expected to result in material income tax .

Question: What was the change in Beginning balance, as of January 1 in 2019 from 2018?
Answer: 7132
Enterprise d
Adjusteda revenue £6,292m
Adjusteda revenue £6,292m
Adjusteda revenue £6,292m
Adjusteda operating profit £1,356m
Adjusteda operating profit £1,356m
2019 (IFRS 15)
2019 (IFRS 15)
2018 (IAS 18)
Change
Change
Year to 31 March
£m
£m
£m
%
Adjusted a revenue
6,292
6,647
(355)
(5)
Adjusted a operating costs
4,302
4,570
(268)
(6)
Adjusted a EBITDA
1,990
2,077
(87)
(4)
Depreciation & amortisation
634
635
(1)
-
Adjusted a operating profit
1,356
1,442
(86)
(6)
Capital expenditure
501
492
9
2
Normalised free cash flow b
1,483
1,587
(104)
(7)
the uk and ireland business-to-business market remains challenging .
the main headwind we face is the decline in traditional calls and lines where we have a relatively high market share .
the ip voice market is significantly more fragmented with a large number of providers and we are focused on expanding our share in this growing market .
the mobile market remains competitive and we continue to see pressure on pricing .
while overall growth in the broadband market is limited we are seeing good demand for our premium products such as fibre and 4g assure .
newer areas such as the internet of things cloud sdwan and security remain good opportunities for us over the longer term .
adjusted a revenue decreased 5 % for the year mainly due to the ongoing decline of fixed voice revenue .
we continue to see a steeper than expected reduction in calls per fixed line as usage moves to mobile and ip .
we continue to sell less low margin equipment and also experienced ongoing declines in some of our other legacy products such as private circuits .
this was partially offset by growth in ip mobile and networking .
we ’ re also continuing to see encouraging growth in messaging volumes in ventures .
adjusted a operating costs reduced 6 % helped by labour cost efficiencies from our cost transformation programmes .
adjusteda ebitda decreased 4 % with our lower cost base more than offset by the reduction in revenue .
capital expenditure increased 2 % and normalised free cash flowb decreased 7 % reflecting the reduction in ebitda and the higher capital expenditure .
the retail order intake decreased 15 % to £ 2 .
9bn for the year due to the signing of a large contract in republic of ireland in the prior year .
the wholesale order intake declined 22 % to £ 1 .
0bn after 2017 / 18 benefitted from a number of large deals including the timing of some contract renewals .
a adjusted measures exclude specific items as explained in the additional information on page 185 .
b free cash flow after net interest paid before pension deficit payments -including the cash tax benefit of pension deficit payments and specific items .
d enterprise comparatives have been re-presented to reflect the bringing together of our business and public sector and wholesale and ventures units into a single enterprise unit as well as the transfer of northern ireland networks from enterprise to openreach .

Question: What was the percentage change in the Adjusted a revenue from 2018 to 2019?
Answer: -5.34
Fiscal Year Ended
Fiscal Year Ended
Fiscal Year Ended
December 28, 2019
December 29, 2018
December 30, 2017
Weighted-average shares used in computing basic net income per share
74,994
73,482
72,292
Add potentially dilutive securities
2,292
1,700
1,947
Weighted-average shares used in computing basic and diluted net income per share
77,286
75,182
74,239
net income per share .
basic net income per share is computed by dividing net income by the weighted-average number of common shares outstanding for the period .
diluted net income per share is computed giving effect to all potentially dilutive common stock and common stock equivalents including stock options rsus and common stock subject to repurchase .
the following table reconciles the shares used in calculating basic net income per share and diluted net income per share -in thousands : .

Question: What was the Weighted-average shares used in computing basic net income per share in 2019, 2018 and 2017 respectively?
Answer: 74,994 73,482 72,292
Number of Units
Grant Date Fair Value
Outstanding at January 1, 2019   
997,173
$52.22
Granted   
945,159
49.48
Vested   
(386,060)
51.79
Forfeited   
(59,579)
50.56
Outstanding at December 31, 2019   
1,496,693
$50.67
restricted stock awards we present below a summary of changes in unvested units of restricted stock during 2019 : .
the company recorded equity-based compensation expense related to restricted stock and rsus -collectively “ restricted stock awards ” of $ 31 .
8 million $ 19 .
9 million and $ 16 .
2 million in 2019 2018 and 2017 respectively .
the total fair value of restricted stock awards vested in 2019 2018 and 2017 based on market value at the vesting dates was $ 18 .
2 million $ 18 .
1 million and $ 18 .
8 million respectively .
the weighted average grant-date fair value of rsus granted during fiscal year 2019 2018 and 2017 was $ 49 .
48 $ 51 .
72 and $ 49 .
01 respectively .
as of december 31 2019 unrecognized compensation cost related to unvested rsu totaled $ 47 .
5 million and is expected to be recognized over a weighted average period of approximately 2 .
5 years .
in january 2017 we elected to recognize forfeitures of equity-based payments as they occur .
awards ” of $ 31 .
8 million $ 19 .
9 million and $ 16 .
2 million in 2019 2018 and 2017 respectively .
the total fair value of restricted stock awards vested in 2019 2018 and 2017 based on market value at the vesting dates was $ 18 .
2 million $ 18 .
1 million and $ 18 .
8 million respectively .
the weighted average grant-date fair value of rsus granted during fiscal year 2019 2018 and 2017 was $ 49 .
48 $ 51 .
72 and $ 49 .
01 respectively .
as of december 31 2019 unrecognized compensation cost related to unvested rsu totaled $ 47 .
5 million and is expected to be recognized over a weighted average period of approximately 2 .
5 years .
in january 2017 we elected to recognize forfeitures of equity-based payments as they occur .
included in rsu grants for the year ended december 31 2019 are 282327 units that have performance-based vesting criteria .
the performance criteria are tied to our financial performance .
as of december 31 2019 the associated equity-based compensation expense has been recognized for the portion of the award attributable to the 2019 performance criteria .

Question: What is the outstanding number of units at the beginning of 2019?
Answer: 997,173
September 30, 2019:
Weighted Average Amortization Period
Cost
Accumulated Amortization
Net
Completed technologies
6.4 years
$20,341
$7,104
$13,237
Customer relationships
4.8 years
17,628
6,701
10,927
Trade names
4.5 years
618
377
241
Total intangible assets
$38,587
$14,182
$24,405
intangible assets .
intangible assets include the value assigned to completed technologies customer relationships and trade names .
the estimated useful lives for all of these intangible assets range from two to seven years .
intangible assets as of september 30 2019 and 2018 are summarized as follows-amounts shown in thousands except for years : .
amortization expense related to acquired intangible assets was $ 7 .
0 million $ 4 .
0 million and $ 0 .
6 million for fiscal years ended september 30 2019 2018 and 2017 respectively and is recorded in acquisition-related costs and expenses in the consolidated statements of operations .

Question: What is the average net value of the three categories of intangible assets in 2019?
Answer: 8135