FangyuLei/tatqa huggingface dataset:
Quarter Ended
December 31, 2019
September 30, 2019
June 30, 2019
March 31, 2019
Sales, net
$  338,268
$  175,127
$ 134,810
$ 140,743
Gross Profit
$112,295
$73,491
$64,126
$65,740
Restructuring Expense
$1,418
$152
$1,795
$1,673
Operating income
$22,202
$9,390
$11,005
$11,791
Income from continuing operations, net of income taxes
$  10,479
$  7,256
$ 23,373
$ 15,387
Loss (income) from discontinued operations, net of income taxes
$  (210)
$  375
$ 8,324
$ (9)
Net Income
$  10,269
$  7,631
$ 31,697
$ 15,378
Income from continuing operations attributable to noncontrolling interest
$  5
$  10
$ 11
$ 8
Net income attributable to Advanced Energy Industries, Inc.
$  10,264
$  7,621
$ 31,686
$ 15,370
Earnings (Loss) Per Share:
Continuing Operations:
Basic earnings per share
$  0.27
$  0.19
$ 0.61
$ 0.40
Diluted earnings per share
$  0.27
$  0.19
$ 0.61
$ 0.40
Discontinued Operations:
Basic loss per share
$  (0.01)
$  0.01
$ 0.22
$ —
Diluted loss per share
$  (0.01)
$  0.01
$ 0.22
$ —
Net Income:
Basic earnings per share
$  0.27
$  0.20
$ 0.83
$ 0.40
Diluted earnings per share
$  0.27
$  0.20
$ 0.82
$ 0.40
advanced energy industries inc .
notes to consolidated financial statements – -continued -in thousands except per share amounts .
note 23 .
supplemental quarterly financial data -unaudited .
the following tables present unaudited quarterly results for each of the eight quarters in the periods ended december 31 2019 and 2018 in thousands .
we believe that all necessary adjustments have been included in the amounts stated below to present fairly such quarterly information .
due to the volatility of the industries in which our customers operate the operating results for any quarter are not necessarily indicative of results for any subsequent period .

Question: What was the change in restructuring expense between Quarter Ended  September and December?
Answer: 1266
Pension
2019
2018
2017
Service cost
$1,437
$1,063
$1,068
Interest cost
3,715
3,807
2,942
Expected long-term return on plan assets
(5,291)
(5,954)
(4,206)
Recognized actuarial loss
741
1,127
1,929
Amortization of prior service credit
(44)
(88)
(138)
Net settlement loss
634
116
1,472
Net periodic benefit cost
$1,192
$71
$3,067
net periodic benefit cost .
the following table provides information about the net periodic benefit cost for the plans for fiscal years 2019 2018 and 2017 -in thousands : .
on september 1 2018 the company adopted a new accounting standard which changes the presentation of net periodic benefit cost in the consolidated statements of operation .
the company adopted the standard on a retrospective basis which results in reclassifications for the service cost component of net periodic benefit cost from selling general and administrative expense to cost of revenue and for the other components from selling general and administrative expense to other expense .
prior periods have not been reclassified due to immateriality .

Question: What was the total percentage change in the Net periodic benefit cost between 2017 and 2019?
Answer: -61.13
Year-ended 31 March 2019
Year-ended 31 March 2018 Restated See note 2
$M
$M
Depreciation of property, plant and equipment
11.8
11.6
Amortisation of intangible assets
16.9
25.2
Research and development expenditure
(143.9)
(140.3)
Operating lease rentals:
Property
14.0
12.5
Other
1.6
1.6
Pension scheme contributions
8.9
8.4
Impairment of trade receivables
0.6
0.6
Net foreign currency differences
(1.5)
6.9
9 profit / -loss on ordinary activities .
the profit -2018 : loss on ordinary activities before taxation is stated after charging : .

Question: In which year was the amount of Property larger?
Answer: 2019
Fiscal Year Ended April 27, 2019
(Dollars in Millions)
As Reported
Adjustments
Balance Under ASC 605
Net Sales
$1,000.3
$(24.2)
$1,024.5
Cost of Products Sold
$734.5
$(24.2)
$758.7
Total Inventories
$116.7
$(0.5)
$117.2
Contract Assets
$0.8
$0.8
$—
Contract Liabilities
$0.3
$0.3
$—
Retained Earnings
$545.2
$0.1
$545.1
2 .
revenue .
the company is a global manufacturer of component and subsystem devices whose components are found in the primary end-markets of the aerospace appliance automotive commercial vehicle construction consumer and industrial equipment communications -including information processing and storage networking equipment and wireless and terrestrial voice / data systems medical rail and other transportation industries .
on april 29 2018 the company adopted asc 606 along with the related amendments using a modified retrospective approach to all contracts open as of that date .
upon adoption the company recognized a $ 0 .
1 million increase to opening retained earnings .
this adjustment was a result of modifying the methode electronics inc .
and subsidiaries notes to consolidated financial statements f-14 company ' s revenue recognition pattern for highly customized goods with no alternative use to over time recognition instead of point in time and for deferring revenue related to material rights that we provide to our customers .
the overall impact to the company ' s financial statements was immaterial .
the company has modified its controls to address the risks present under asc 606 .
as the company has adopted asc 606 using the modified retrospective approach prior periods have not been restated and as such they are presented under asc 605 .
the impact of the changes in accounting policy on fiscal 2019 is provided below .

Question: What was the increase in opening retained earnings post adoption?
Answer: $0.1 million
Year Ended December 31, 2018
First
Quarter
Second
Quarter
Third Quarter
Fourth
Quarter
Total
Total revenue
$85,326
$105,704
$113,912
$109,731
$414,673
Cost of revenue (exclusive of depreciation
and amortization)
36,130
33,765
35,374
55,170
160,439
Total costs and expenses
61,749
58,896
59,655
81,583
261,883
Operating profit
23,577
46,808
54,257
28,148
152,790
Total other income (expense), net
(4,973)
(4,398)
(5,170)
(4,735)
(19,276)
Income before income tax expense (benefit)
18,604
42,410
49,087
23,413
133,514
Net income
18,604
40,816
45,712
22,848
127,980
Less: Net income attributable to
noncontrolling interests
18,604
35,266
33,711
16,143
103,724
Net income attributable to GreenSky, Inc.
N/A
5,550
12,001
6,705
24,256
Earnings per share of Class A common stock:
Basic
N/A
$0.10
$0.21
$0.12
$0.43
Diluted(1)
N/A
$0.09
$0.20
$0.11
$0.41
greensky inc .
notes to consolidated financial statements — -continued -united states dollars in thousands except per share data unless otherwise stated .
note 18 .
quarterly consolidated results of operations data -unaudited .
the following table sets forth our quarterly consolidated results of operations data for each of the eight quarters in the period ended december 31 2019 .
gs holdings is our predecessor for accounting purposes and accordingly amounts prior to the reorganization transactions and ipo represent the historical consolidated operations of gs holdings and its subsidiaries .
the amounts during the period from may 24 2018 through december 31 2018 represent those of consolidated greensky inc .
and its subsidiaries .
basic and diluted earnings per share of class a common stock is applicable only for the period from may 24 2018 through december 31 2018 which is the period following the reorganization transactions and ipo .
prior to the reorganization transactions and ipo greensky inc .
did not engage in any business or other activities except in connection with its formation and initial capitalization .
see note 1 for further information on our organization and see note 2 for further information on our earnings per share .
-1 year-to-date results may not agree to the sum of individual quarterly results due to rounding .

Question: What was the percentage change in the net income between the third and fourth quarter?
Answer: -50.02
2019
2018
£m
£m
Property, plant and equipment
251.2
230.8
Right-of-use assets (IFRS 16)
40.8
–
Prepayments
0.9
6.2
Inventories
185.9
160.6
Trade receivables
240.7
245.1
Other current assets
35.3
32.9
Tax recoverable
8.4
4.6
Trade, other payables and current provisions
(178.3)
(172.0)
Current tax payable
(26.7)
(23.7)
Capital employed
558.2
484.5
Average capital employed
521.4
482.2
Average capital employed (excluding IFRS 16)
501.0
482.2
Operating profit
245.0
299.1
Adjustments (see adjusted operating profit on page 160)
37.7
(34.2)
Adjusted operating profit
282.7
264.9
Adjusted operating profit (excluding IFRS 16)
281.4
264.9
Return on capital employed
54.2%
54.9%
Return on capital employed (excluding IFRS 16)
56.2%
54.9%
2 alternative performance measures continued .
return on capital employed -roce .
roce measures effective management of fixed assets and working capital relative to the profitability of the business .
it is calculated as adjusted operating profit divided by average capital employed .
more information on roce can be found in the capital employed and roce sections of the financial review on page 57 .
an analysis of the components is as follows : .

Question: What was the percentage change in the adjusted operating profit in 2019 from 2018?
Answer: 6.72
As of December 31, 2019
Original
Cost
Accumulated
Amortization
Accumulated
Impairment Losses
Carrying
Value
Customer relationships
$585.2
$(386.8)
$(20.1)
$178.3
Developed technology
779.5
(440.3)
(2.6)
336.6
IPRD
64.7
—
(24.1)
40.6
Licenses
30.0
—
—
30.0
Other intangibles
79.3
(59.1)
(15.2)
5.0
        Total intangible assets
$1,538.7
$(886.2)
$(62.0)
$590.5
As of December 31, 2018
Original
Cost
Accumulated
Amortization
Accumulated
Impairment Losses
Carrying
Value
Customer relationships
$556.7
$(359.1)
$(20.1)
$177.5
Developed technology
698.0
(356.4)
(2.6)
339.0
IPRD
64.1
—
(22.5)
41.6
Other intangibles
82.3
(58.8)
(15.2)
8.3
        Total intangible assets
$1,401.1
$(774.3)
$(60.4)
$566.4
intangible assets .
intangible assets net were as follows -in millions : .
during the year ended december 31 2019 the company abandoned two previously capitalized iprd projects under isg and recorded aggregate impairment losses in the amount of $ 1 .
6 million .
the company also completed certain of its iprd projects resulting in the reclassification of $ 23 .
2 million from iprd to developed technology .
during the year ended december 31 2018 the company determined that the value of one of its iprd projects under isg was impaired and recorded a charge of $ 3 .
5 million .
the company also completed certain of its iprd projects resulting in the reclassification of $ 10 .
4 million from iprd to developed technology .
during the year ended december 31 2017 the company recorded impairment charges of $ 13 .
1 million related to cancellation and impairment of certain of its previously capitalized iprd projects under psg and asg .
the company also completed certain of its iprd projects resulting in the reclassification of $ 99 .
4 million from iprd to developed technology and disposed of $ 8 .
7 million of intangible assets as part of the xsens transaction .

Question: What is resulted in completion of certain of its IPRD projects during the year ended December 31, 2019?
Answer: resulting in the reclassification of $23.2 million from IPRD to developed technology.
Named Executive Officer
Performance Share Units
Restricted Share Units
Stock Options
Total
Mark J. Barrenechea
$2,815,000
$1,407,500
$1,407,500
$5,630,000
Madhu Ranganathan
$500,000
$250,000
$250,000
$1,000,000
Muhi Majzoub
$550,000
$275,000
$275,000
$1,100,000
Gordon A. Davies
$500,000
$250,000
$250,000
$1,000,000
Simon Harrison
$218,750
$109,375
$109,375
$437,500
fiscal 2021 ltip .
grants made in fiscal 2019 under the fiscal 2021 ltip took effect on august 6 2018 with the goal of measuring performance over the three year period starting july 1 2018 .
the table below illustrates the target value of each element under the fiscal 2021 ltip for each named executive officer .
awards granted in fiscal 2019 under the fiscal 2021 ltip were in addition to the awards granted in fiscal 2018 fiscal 2017 and prior years .
for details of our previous ltips see item 11 of our annual report on form 10-k for the appropriate year .

Question: What is Simon Harrison's Total target value expressed as percentage of total target values for all Named Executive Officer?
Answer: 4.77
Year
FY 2016
FY 2017
FY 2018
FY 2019
Total reported cases
116
113
150
205 (Note 1)
Ethics-related cases
16
20
14
26
Cases investigated and verified as ethics violations
2
4
1
2 (Note 2)
Sexual Harassment Investigation Committees Formed
5
7
3
4
Cases investigated and verified as violations
5
3
3
4 (Note 3)
reporting channels and whistleblower protection .
to ensure that our conduct meets relevant legal requirements and the highest ethical standards under the ethics code tsmc provides multiple channels for reporting business conduct concerns .
first of all our audit committee approved and we have implemented the “ complaint policy and procedures for certain accounting and legal matters ” and “ procedures for ombudsman system ” that allow employees or any whistleblowers with relevant evidence to report any financial legal or ethical irregularities anonymously through either the ombudsman or directly to the audit committee .
tsmc maintains additional internal reporting channels for our employees .
to foster an open culture of ethics compliance we encourage our employees and the third parties we do business with to report any suspected noncompliance with law or relevant tsmc policy .
tsmc treats any complaint and the investigation thereof in a confidential and sensitive manner and strictly prohibits any form of retaliation against any individual who in good faith reports or helps with the investigation of any complaint .
due to the open reporting channels tsmc receives reports on various issues from employees and external parties such as our customers and suppliers from time to time .
below is a summary of the number of reported incidents .
note 1 : among the 205 cases 132 were related to employee relationship 47 cases related to other matters -e .
g .
employee ’ s individual interest or private matters and 26 cases related to ethical matters .
note 2 : one case involved an employee who requested a supplier to reserve a hotel and pay advance accommodation fees during his business trip actions which violate tsmc policy and the employee was disciplined .
another case involved an employee who abused his work relationship by requesting a supplier to make a personal loan to the employee a severe violation of our ethics code and the employee was terminated .
note 3 : after the investigation by tsmc ’ s sexual harassment investigation committee four employees involved in confirmed cases of sexual harassment received severe discipline from the company .

Question: What was the total reported cases in FY 16?
Answer: 116
Balance as of August 31, 2018
Adjustments due to adoption of ASU 2014-09
Balance as of September 1, 2018
Assets
Contract assets(1)
$—
$591,616
$591,616
Inventories, net(1)
$3,457,706
$(461,271)
$2,996,435
Prepaid expenses and other current assets(1)(2)
$1,141,000
$(37,271)
$1,103,729
Deferred income taxes(1)(2)
$218,252
$(8,325)
$209,927
Liabilities
Contract liabilities(2)(3)
$—
$690,142
$690,142
Deferred income(2)(3)(4)
$691,365
$(691,365)
$—
Other accrued expenses(3)(4)
$1,000,979
$40,392
$1,041,371
Deferred income taxes(1)
$114,385
$2,977
$117,362
Equity
Retained earnings(1)(2)
$1,760,097
$42,602
$1,802,699
18 .
revenue .
effective september 1 2018 the company adopted asu 2014-09 revenue recognition -topic 606 .
the new standard is a comprehensive new revenue recognition model that requires the company to recognize revenue in a manner which depicts the transfer of goods or services to its customers at an amount that reflects the consideration the company expects to receive in exchange for those goods or services .
prior to the adoption of the new standard the company recognized substantially all of its revenue from contracts with customers at a point in time which was generally when the goods were shipped to or received by the customer title and risk of ownership had passed the price to the buyer was fixed or determinable and collectability was reasonably assured -net of estimated returns .
under the new standard the company recognizes revenue over time for the majority of its contracts with customers which results in revenue for those customers being recognized earlier than under the previous guidance .
revenue for all other contracts with customers continues to be recognized at a point in time similar to recognition prior to the adoption of the standard .
additionally the new standard impacts the company ’ s accounting for certain fulfillment costs which include upfront costs to prepare for manufacturing activities that are expected to be recovered .
under the new standard such upfront costs are recognized as an asset and amortized on a systematic basis consistent with the pattern of the transfer of control of the products or services to which to the asset relates .
the company adopted asu 2014-09 using the modified retrospective method by applying the guidance to all open contracts upon adoption and recorded a cumulative effect adjustment as of september 1 2018 net of tax effect adjustment -in thousands : .
-1 differences primarily relate to the timing of revenue recognition for over time customers and certain balance sheet reclassifications .
-2 differences primarily relate to the timing of recognition and recovery of fulfillment costs and certain balance sheet reclassifications .
-3 included within accrued expenses on the consolidated balance sheets .
-4 differences included in contract liabilities as of september 1 2018 .

Question: What is the difference between the balance in September 2018 for contract assets and contract liabilities?
Answer: 98526
Service-based RSUs Outstanding
Market-based RSUs Outstanding
Number of Shares
Weighted-Average Grant Date Fair Value
Number of Shares
Weighted-Average Grant Date Fair Value
June 26, 2016
3,256,513
$71.34
1,078,591
$63.12
Granted
1,224,877
$114.13
435,694
$111.75
Vested
(1,677,318)
$69.10
(592,321)
$46.67
Forfeited or canceled
(116,466)
$76.76
(59,509)
$66.81
June 25, 2017
2,687,606
$92.01
862,455
$83.83
Granted
964,391
$183.97
285,866
$170.15
Vested
(1,362,369)
$87.80
(407,024)
$76.88
Forfeited or canceled
(96,540)
$108.67
(47,571)
$91.36
June 24, 2018
2,193,088
$134.34
693,726
$104.59
Granted
893,622
$161.64
163,529
$165.78
Vested
(1,135,284)
$115.23
(301,622)
$70.58
Forfeited or canceled
(154,541)
$141.38
(120,859)
$104.73
June 30, 2019
1,796,885
$159.36
434,774
$144.57
restricted stock units .
during the fiscal years 2019 2018 and 2017 the company issued both service-based rsus and market-based performance rsus - “ prsus ” .
market-based prsus generally vest three years from the grant date if certain performance criteria are achieved and require continued employment .
based upon the terms of such awards the number of shares that can be earned over the performance periods is based on the company ’ s common stock price performance compared to the market price performance of the philadelphia semiconductor sector index - “ sox ” ranging from 0 % to 150 % of target .
the stock price performance or market price performance is measured using the closing price for the 50-trading days prior to the dates the performance period begins and ends .
the target number of shares represented by the market-based prsus is increased by 2 % of target for each 1 % that common stock price performance exceeds the market price performance of the sox index .
the result of the vesting formula is rounded down to the nearest whole number .
total stockholder return is a measure of stock price appreciation in this performance period .
the following table summarizes restricted stock activity : .
the fair value of the company ’ s service-based rsus was calculated based on fair market value of the company ’ s stock at the date of grant discounted for dividends .

Question: How long do market-based PRSUs usually vest from grant date?
Answer: three years
December 31,
December 31,
2019
2018
Software
$114,674
$170,327
Buildings
92,092
64,263
Equipment
60,661
100,421
Furniture and fixtures
34,768
38,200
Lease hold improvements
33,668
26,319
Land
31,374
5,124
367,237
404,654
Accumulated depreciation and amortization
(236,330)
(331,700)
Property and equipment, net
$130,907
$72,954
-4 property and equipment .
property and equipment consist of the following -in thousands : .
depreciation and amortization expense related to property and equipment was $ 22538000 $ 21721000 and $ 25787000 in 2019 2018 and 2017 respectively .
on november 1 2019 we completed the purchase of real estate in chandler arizona for approximately $ 48000000 that we intend to use as our global corporate headquarters .
the property contains a building and some infrastructure in place that we will complete readying for our use over the next year .
we intend to sell our current properties in tempe arizona .
included within the software buildings and land values presented above are assets in the process of being readied for use in the amounts of approximately $ 12138000 $ 27658000 and $ 11700000 respectively .
depreciation on these assets will commence as appropriate when they are ready for use and placed in service .

Question: What is the average Software for 2018 and 2019?
Answer: 142500.5
December 29, 2019
Gross Carrying Amount
Accumulated Amortization
Net Carrying Amount
Developed technology
$959
$(96)
$863
Customer relationships
81
(40)
41
Trade names and trade marks
116
(12)
104
Total acquired identifiable intangible assets
$1,156
$(148)
$1,008
6-intangible assets .
the following table provides the details of the carrying value of intangible assets recorded from the acquisition of sensiml during the year ended december 29 2019 -in thousands : .

Question: What is the value of the net carrying amount of customer relationships as a percentage of the gross carrying amount?
Answer: 50.62
Fair Value
Useful Life
(U.S. $ in thousands)
(years)
Developed technology
$35,600
5
Customer relationships
48,600
10
Trade name
3,700
5
Total intangible assets subject to amortization
$87,900
the following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives as of the date of acquisition .
the amount recorded for developed technology represents the estimated fair value of opsgenie ’ s incident management and alerting technology .
the amount recorded for customer relationships represents the fair value of the underlying relationships with opsgenie customers .
the amount recorded for trade name represents the fair value of opsgenie trade name .

Question: What does the amount recorded for customer relationships represent?
Answer: The fair value of the underlying relationships with OpsGenie customers
($ in millions)
($ in millions)
($ in millions)
($ in millions)
For the year ended December 31:
2018
2017
Yr.-to-Yr. Percent/ Margin Change
Systems
External Systems Hardware gross profit
$2,590
$2,893
(10.5)%
External Systems Hardware gross profit margin
40.7%
44.6%
(3.8)pts
External Operating Systems Software gross profit
$1,412
$1,469
(3.9)%
External Operating Systems Software gross profit margin
84.5%
86.4%
(1.9)pts.
External total gross profit
$4,002
$4,362
(8.2)%
External total gross profit margin
49.8%
53.2%
(3.4)pts.
Pre-tax income
$ 904
$1,128
(19.9)%
Pre-tax margin
10.2%
12.6%
(2.4)pts.
the systems gross profit margin decrease year to year was driven by the mix away from ibm z and margin declines in power systems and storage systems .
the pre-tax income decline was driven by the strong performance in ibm z in the prior year and the continued investment in innovation across the systems portfolio .

Question: What led to decrease in Systems gross profit margin?
Answer: The Systems gross profit margin decrease year to year was driven by the mix away from IBM Z and margin declines in Power Systems and Storage Systems.