FangyuLei/tatqa huggingface dataset:
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 difference between EBITDA and NPAT for FY18?
Answer: 30.5
2019
2018
Increase/ (decrease)
% Change
Net revenues by geographic region:
Americas
$3,341
$3,880
$(539)
(14)%
EMEA (1)
2,239
2,618
(379)
(14)
Asia Pacific
909
1,002
(93)
(9)
Consolidated net revenues
$6,489
$7,500
$(1,011)
(13)
net revenues by geographic region .
the following table details our consolidated net revenues by geographic region -amounts in millions : .
-1 “ emea ” consists of the europe middle east and africa geographic regions .
americas .
the decrease in net revenues in the americas region for 2019 as compared to 2018 was primarily due to lower revenues recognized from the destiny franchise -reflecting our sale of the publishing rights for destiny to bungie in december 2018 .
emea .
the decrease in net revenues in the emea region for 2019 as compared to 2018 was primarily due to : .
lower revenues recognized from the destiny franchise ; and lower revenues recognized from call of duty : black ops 4 which was released in october 2018 as compared to call of duty : wwii which was released in november 2017 .
asia pacific .
the decrease in net revenues in the asia pacific region for 2019 as compared to 2018 was primarily due to : .
lower revenues recognized from hearthstone primarily due to the prior year including additional digital content delivered in connection with the renewal of our contract with netease inc .
in december 2018 with no equivalent transaction for the franchise in 2019 ; and lower revenues recognized from the destiny franchise .
the decrease was partially offset by : • revenues recognized from crash team racing nitro-fueled which was released in june 2019 ; • revenues from sekiro : shadows die twice which was released in march 2019 ; and • higher revenues recognized from call of duty : modern warfare which was released in october 2019 as compared to call of duty : black ops 4 .

Question: What does 'EMEA' consist of?
Answer: the Europe, Middle East, and Africa geographic regions
2019
2018
Computer equipment
$137,763
$94,384
Furniture and fixtures
187,167
159,648
Subtotal
324,930
254,032
Less accumulated depreciation
148,916
104,702
Property and equipment, net
$176,014
$149,330
note 5 – property and equipment .
the company owned equipment recorded at cost which consisted of the following as of december 31 2019 and 2018 : .
depreciation expense was $ 80206 and $ 58423 for the years ended december 31 2019 and 2018 respectively .

Question: What is the ratio of depreciation expense to accumulated depreciation of property and equipment in 2019?
Answer: 0.54
Year Ended
Year Ended
Year Ended
Year Ended
Year Ended
Change
Change
Change
(Dollars in thousands)
2019
2018
2017
2019 over 2018
2019 over 2018
2018 over 2017
2018 over 2017
Research and development
$96,611
$84,472
$88,573
$12,139
14%
$(4,101)
(5)%
% of net sales .
3.2%
3.8%
3.0%
research and development .
research and development expense consists primarily of salaries and other personnel-related costs ; the cost of products materials and outside services used in our r & d activities ; and depreciation and amortization expense associated with r & d specific facilities and equipment .
we maintain a number of programs and activities to improve our technology and processes in order to enhance the performance and reduce the costs of our solar modules .
the following table shows research and development expense for the years ended december 31 2019 2018 and 2017 : .
research and development expense in 2019 increased compared to 2018 primarily due to increased material and module testing costs and higher employee compensation expense .

Question: What is the amount of net sales derived in 2017?
Answer: 2952433.33
Grant Date
Vesting Date
Expiry Date
Exercise Price $
No. of Options at Beg. of Year
Options Exercised or Lapsed
No. of Options at End of Year
2 Jul 2013
2 Jul 2016
30 Sept 2018 1
0.92
75,000
(75,000)
-
2 Jul 2014
2 Jul 2017
2 Jul 2019
1.30
470,000
(205,000)
265,000
2 Jul 2015
2 Jul 2018
2 Jul 2020
2.67
1,000,000
(75,000)
925,000
22 Dec 2016
31 Aug 2019 2
22 Dec 2021
3.59
1,323,730
-
1,323,730
Total
2,868,730
(355,000)
2,513,730
Weighted average exercise price
$1.51
$3.01
16 .
share-based payments continued .
c .
employee share option plan .
the employee share option plan -the option plan was approved by shareholders at the company ’ s agm on 9 november 2001 and reaffirmed at the agm on 24 november 2011 .
the employee share option plan -the option plan was approved by shareholders at the company ’ s agm on 9 november 2001 and reaffirmed at the agm on 24 november 2011 .
under the option plan awards are made to eligible executives and other management personnel who have an impact on the group ’ s performance .
option plan awards are delivered in the form of options over shares which vest over a period of three years subject to meeting performance measures and continuous employment with the company .
each option is to subscribe for one ordinary share when the option is exercised and when issued the shares will rank equally with other shares .
unless the terms on which an option was offered specified otherwise an option may be exercised at any time after the vesting date on satisfaction of the relevant performance criteria .
options issued under the employee share option plan are valued on the same basis as those issued to kmp which is described in note 16-d .
there were no new options issued under the option plan during the 30 june 2019 and 30 june 2018 financial years as the option plan was replaced with the rights plan as described in note 16-b .
movement of options during the year ended 30 june 2019 : .
1 .
the original expiry date for this tranche of options was 2 july 2018 .
however due to extraordinary circumstances the remaining 75000 options could not be exercised during the prior financial year .
therefore the board had exercised its discretion during the year to extend the expiry date for the remaining options to 30 september 2018 .
2 .
options associated with an eps hurdle are not expected to vest on 31 august 2019 as the minimum performance target will not be met .
options associated with a tsr hurdle will vest on 31 august 2019 in accordance with accounting standards .
however because the minimum target was not met these options will be restricted and unexercisable .
refer to section 3b of the audited remuneration report for further details .

Question: What was the total weighted exercise cost for all options that were exercised or lapsed?
Answer: 536050
As of December 31,
As of December 31,
2018
2019
Trade receivables
808
9,463
VAT receivable
1,094
637
Accrued income
9,473
8,274
Insurance claims
1,282
1,400
Other receivables
7,587
5,126
Total
20,244
24,900
gaslog ltd .
and its subsidiaries notes to the consolidated financial statements -continued for the years ended december 31 2017 2018 and 2019 -all amounts expressed in thousands of u .
s .
dollars except share and per share data .
9 .
trade and other receivables .
trade and other receivables consist of the following : .
trade and other receivables are amounts due from third parties for services performed in the ordinary course of business .
they are generally due for settlement immediately and therefore are all classified as current .
trade and other receivables are recognized initially at the amount of consideration that is unconditional unless they contain certain significant financing components at which point they are recognized at fair value .
the group holds the trade receivables with the objective to collect the contractual cash flows and therefore measures them subsequently at amortized cost using the effective interest rate method .
accrued income represents net revenues receivable from charterers which have not yet been invoiced ; all other amounts not yet invoiced are included under other receivables .
as of december 31 2018 and 2019 no allowance for expected credit losses was recorded .

Question: What are the components of trade and other receivables?
Answer: Trade receivables VAT receivable Accrued income Insurance claims Other receivables
Fiscal
Fiscal
Fiscal
2019
2018
2017
Beginning balance
$40,220
$36,149
$15,949
Additions related to current period sales
52,271
58,865
41,365
Warranty costs incurred in the current period
(54,538)
(51,935)
(31,825)
Accruals resulting from acquisitions
21
179
14,314
Adjustments to accruals related to foreign exchange and other
(1,514)
(3,038)
(3,654)
Ending balance
$36,460
$40,220
$36,149
warranty reserves .
we provide warranties on the majority of our product sales and reserves for estimated warranty costs are recorded during the period of sale .
the determination of such reserves requires us to make estimates of product return rates and expected costs to repair or replace the products under warranty .
we currently establish warranty reserves based on historical warranty costs for each product line .
the weighted average warranty period covered is approximately 15 to 18 months .
if actual return rates and / or repair and replacement costs differ significantly from our estimates adjustments to cost of sales may be required in future periods .
components of the reserve for warranty costs during fiscal 2019 2018 and 2017 were as follows -in thousands : .

Question: What was the percentage change in Beginning balance in 2019 from 2018?
Answer: 11.26
DECEMBER 31, 2018 AS REPORTED
IFRS 16 IMPACTS
JANUARY 1, 2019 UPON ADOPTION OF IFRS 16
Prepaid expenses
244
(55)
189
Other current assets
329
9
338
Property, plant and equipment
24,844
2,257
27,101
Other non-current assets
847
17
864
Trade payables and other liabilities
3,941
(10)
3,931
Debt due within one year
4,645
293
4,938
Long-term debt
19,760
2,011
21,771
Deferred tax liabilities
3,163
(7)
3,156
Other non-current liabilities
997
(39)
958
Deficit
(4,937)
(19)
(4,956)
Non-controlling interest
326
(1)
325
adoption of ifrs 16 .
upon adoption of ifrs 16 on january 1 2019 we recognized right-of-use assets of $ 2257 million within property plant and equipment and lease liabilities of $ 2304 million within debt with an increase to our deficit of $ 19 million .
these amounts were recognized in addition to assets under finance leases of $ 1947 million and the corresponding finance lease liabilities of $ 2097 million at december 31 2018 under ias 17 .
as a result on january 1 2019 our total right-of-use assets and lease liabilities amounted to $ 4204 million and $ 4401 million respectively .
the table below shows the impacts of adopting ifrs 16 on our january 1 2019 consolidated statement of financial position .
bce ’ s operating lease commitments at december 31 2018 were $ 1612 million .
the difference between operating lease commitments at december 31 2018 and lease liabilities of $ 2304 million upon adoption of ifrs 16 at january 1 2019 is due mainly to an increase of $ 1122 million related to renewal options reasonably certain to be exercised an increase of $ 112 million mainly related to non-monetary transactions and a decrease of - $ 542 million as a result of discounting applied to future lease payments which was determined using a weighted average incremental borrowing rate of 3 .
49 % at january 1 2019 .

Question: What is the percentage change in other current assets due to the adoption of IFRS 16?
Answer: 2.74
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 the change in Other (expense) income between 2018 and 2019?
Answer: 38
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
Years Ended December 31,
2019 (1)(2)
2018 (3)
2017 (4)
2016 (5)
2015
Income Statement Data:
Total revenues
$ 1,258,294
$ 1,009,780
$ 1,024,191
$ 1,005,701
$ 1,045,977
Net income
67,062
68,921
5,135
129,535
85,436
Earnings per share:
Basic
$ 0.58
$ 0.59
$ 0.04
$ 1.10
$ 0.73
Diluted
$ 0.57
$ 0.59
$ 0.04
$ 1.09
$ 0.72
Weighted average common shares outstanding:
Basic
116,175
116,057
118,059
117,533
117,465
Diluted
118,571
117,632
119,444
118,847
118,919
item 6 .
selected financial data .
the following selected financial data has been derived from our consolidated financial statements -in thousands except per share data .
this data should be read together with item 7 “ management ’ s discussion and analysis of financial condition and results of operations ” and the consolidated financial statements and related notes included elsewhere in this annual report .
the financial information below is not necessarily indicative of the results of future operations .
future results could differ materially from historical results due to many factors including those discussed in item 1a risk factors .
-1 the consolidated balance sheet and statement of operations for the year ended december 31 2019 includes the acquisition of speedpay as discussed in note 3 acquisition to our notes to consolidated financial statements in part iv item 15 of this form 10-k .
-2 the consolidated balance sheet and statement of operations for the year ended december 31 2019 reflects the application of accounting standards update - “ asu ” 2016-02 leases -codified as “ asc 842 ” as discussed in note 14 leases to our notes to consolidated financial statements .
-3 the consolidated balance sheet and statement of operations for the year ended december 31 2018 reflects the adoption of asu 2014-09 revenue from contracts with customers -codified as “ asc 606 ” as discussed in note 2 revenue to our notes to consolidated financial statements including a cumulative adjustment of $ 244 .
0 million to retained earnings .
-4 the consolidated statement of operations for the year ended december 31 2017 reflects the baldwin hackett & meeks inc .
- “ bhmi ” judgment .
we recorded $ 46 .
7 million in general and administrative expense and $ 1 .
4 million in interest expense as discussed in note 15 commitments and contingencies to our notes to consolidated financial statements .
-5 the consolidated balance sheet and statement of operations for the year ended december 31 2016 reflects the sale of community financial services assets and liabilities .

Question: What was the percentage change in net income between 2018 and 2019?
Answer: -2.7
2019
2018
(in thousands)
(in thousands)
Land
$16,561
$16,561
Buildings
107,282
105,935
Machinery, equipment and software
834,970
752,722
Furniture and fixtures
29,157
27,432
Leasehold improvements
59,378
52,536
Construction in progress
2,537
6,276
1,049,885
961,462
Less: accumulated depreciation
729,669
681,641
$320,216
$279,821
g .
property plant and equipment .
property plant and equipment net consisted of the following at december 31 2019 and 2018 : .
depreciation of property plant and equipment for the years ended december 31 2019 2018 and 2017 was $ 70 .
8 million $ 67 .
4 million and $ 66 .
1 million respectively .
as of december 31 2019 and 2018 the gross book value included in machinery and equipment for internally manufactured test systems being leased by customers was $ 5 .
4 million and $ 5 .
5 million respectively .
as of december 31 2019 and 2018 the accumulated depreciation on these test systems was $ 5 .
1 million and $ 5 .
2 million respectively .

Question: What was the change in the amount of Land from 2018 to 2019?
Answer: 0
December 31
2019
2 0 1 8
U.S. $ in thousands
Research and development
123
175
General and administrative
666
844
Total stock-based compensation expense
789
1,019
note 11 - stock capital -cont .
shares and warrants issued to service providers : .
on august 17 2017 the company issued to anthony fiorino the former ceo of the company for consulting services rendered a grant of 4327 shares of restricted stock under the 2014 u .
s .
plan which vests in eight equal quarterly installments -starting november 17 2017 until fully vested on the second anniversary of the date of grant .
compensation expense recorded by the company in respect of its stock-based service provider compensation awards for the year ended december 31 2019 and 2018 amounted to $ 25 and $ 102 respectively .
on march 26 2019 the company issued to its legal advisor 5908 shares of common stock under the 2014 u .
s .
plan for certain 2018 legal services .
the related compensation expense was recorded as general and administrative expense in 2018 .
on may 23 2019 the company granted to a former director in consideration for services rendered to the company an option under the 2014 global plan to purchase up to 4167 shares of common stock with an exercise price per share of $ 0 .
75 .
the option was fully vested and exercisable as of the date of grant .
total stock-based compensation expense : .
the total stock-based compensation expense related to shares options and warrants granted to employees directors and service providers was comprised at each period as follows : .

Question: What is the change in the general and administrative stock-based compensation expense from 2018 to 2019?
Answer: -178
Alan Jope CEO €'000 p.a.
Alan Jope CEO €'000 p.a.
Graeme Pitkethly CFO €'000 p.a.
Graeme Pitkethly CFO €'000 p.a.
2019
2020
2019
2020
Fixed Pay
1,450
1,508
1,103
1,136
Annual Bonus
2,175
2,262
1,323
1,363
MCIP* Match share award
2,186
2,273
1,330
1,370
Target Total Pay
5,811
6,043
3,756
3,869
Personal MCIP* Investment in
67%
67%
67%
67%
Unilever shares
1,457
1,516
886
913
executive director fixed pay increases .
the committee has approved fixed pay increases of 4 % for the ceo and 3 % for the cfo effective from 1 january 2020 .
this is in line with the average increase awarded to the wider unilever workforce in 2019 of 3 .
6 % .
these increases were awarded to recognise the strong leadership of both individuals in 2019 which was alan jope ’ s first year in the ceo role and a year of transformation for unilever generally .
we also wanted to recognise graeme pitkethly ’ s seniority in his role coming into his 5th year as cfo .
when our ceo alan jope was appointed on 1 january 2019 he was appointed with fixed pay 14 % below that of what the committee proposed for his predecessor and at the lower quartile of our remuneration benchmarking peer group despite unilever being one of the largest companies in this peer group .
this positioning was intentional given alan ’ s internal promotion on appointment .
however subject to alan ’ s continuing good performance the committee will over time continue to review his fixed pay positioning and progress this towards the market median benchmark .
* mcip at maximum -67 % investment of bonus .

Question: What is the difference in the target total pay between CEO and CFO in 2020?
Answer: 2174
Estimated
Useful Life
Fair value
(in years)
Current assets
$534
N/A
Fixed assets
23
N/A
Liabilities
(88)
N/A
Deferred revenue
(700)
N/A
Customer relationships
600
5
Core/developed technology
16,600
5
Deferred tax liability, net
(4,440)
N/A
Goodwill
36,514
Indefinite
$49,043
weblife balance inc .
on november 30 2017 -the “ weblife acquisition date ” pursuant to the terms of a merger agreement the company acquired all shares of weblife balance inc .
- “ weblife ” a browser isolation offerings vendor to extend its advanced threat protection capabilities into personal email while preserving the privacy of its users .
the company has estimated fair values of acquired tangible assets intangible assets and liabilities at the weblife acquisition date .
the results of operations and the fair values of the acquired assets and liabilities assumed have been included in the accompanying consolidated financial statements since the weblife acquisition date .
at the weblife acquisition date the consideration transferred was $ 48765 net of cash acquired of $ 278 .
per the terms of the merger agreement unvested stock options held by weblife employees were canceled and exchanged for the company ’ s unvested awards .
the fair value of $ 333 of these unvested options was attributed to pre-combination service and included in consideration transferred .
the fair value of $ 1468 was allocated to post-combination services .
the unvested awards are subject to the recipient ’ s continued service with the company and $ 1468 is recognized ratably as stock-based compensation expense over the required remaining service period .
also as part of the merger agreement 107 shares of the company ’ s common stock were deferred for certain key employees with the total fair value of $ 9652 -see note 11 “ equity award plans ” which was not included in the purchase price .
the deferred shares are subject to forfeiture if employment terminates prior to the lapse of the restrictions and their fair value is expensed as stock-based compensation expense over the remaining period .
proofpoint inc .
notes to consolidated financial statements -continued -dollars and share amounts in thousands except per share amounts .
the following table summarizes the fair values of tangible assets acquired liabilities assumed intangible assets and goodwill : .

Question: What is the average fair value of Core/developed technology?
Answer: 3320