FangyuLei/tatqa huggingface dataset:
Years Ended September 30,
Years Ended September 30,
Years Ended September 30,
2019
2018
2017
Cost of sales
$  1,766
$  1,096
$  338
Selling, general and administrative
13,722
6,419
4,674
$15,488
$7,515
$5,012
we recorded non-cash compensation expense related to stock-based awards as follows -in thousands : .
as of september 30 2019 there was $ 39 .
7 million of unrecognized compensation expense related to unvested rsus .
based upon the expected forfeitures and the expected vesting of performance-based rsus the aggregate fair value of rsus expected to ultimately vest is $ 40 .
0 million which is expected to be recognized over a weighted-average period of 1 .
7 years and includes the rsus that vested on october 1 2019 .
we estimate forfeitures at the time of grant and revise those estimates in subsequent periods on a cumulative basis in the period the estimated forfeiture rate changes for all stock-based awards when significant events occur .
we consider our historical experience with employee turnover as the basis to arrive at our estimated forfeiture rate .
the forfeiture rate was estimated to be 12 .
5 % per year as of september 30 2019 .
to the extent the actual forfeiture rate is different from what we have estimated compensation expense related to these awards will be different from our expectations .

Question: What is the percentage change in cost of sales in 2019 from 2018?
Answer: 61.13
Years Ended December 31,
Years Ended December 31,
2019
2018
Network advertising
$22.7
$28.2
Broadcast station
11.9
10.8
Network distribution
4.9
4.8
Other
2.3
1.6
Total revenue from contracts with customers
41.8
45.4
Other revenue
-
-
Total Broadcasting segment revenue
$ 41.8
$ 45.4
broadcasting segment .
network advertising revenue is generated primarily from the sale of television airtime for programs or advertisements .
network advertising revenue is recognized when the program or advertisement is broadcast .
revenues are reported net of agency commissions which are calculated as a stated percentage applied to gross billings .
the network advertising contracts are generally short-term in nature .
network distribution revenue consists of payments received from cable satellite and other multiple video program distribution systems for their retransmission of our network content .
network distribution revenue is recognized as earned over the life of the retransmission consent contract and varies from month to month .
variable fees are usage / sales based calculated on the average number of subscribers and recognized as revenue when the usage occurs .
transaction prices are based on the contract terms with no material judgments or estimates .
broadcast station revenue is generated primarily from the sale of television airtime in return for a fixed fee or a portion of the related ad sales recognized by the third party .
in a typical broadcast station revenue agreement the licensee of a station makes available for a fee airtime on its station to a party which supplies content to be broadcast during that airtime and collects revenue from advertising aired during such content .
broadcast station revenue is recognized over the life of the contract when the program is broadcast .
the fees that we charge can be fixed or variable and the contracts that the company enters into are generally short-term in nature .
variable fees are usage / salesbased and recognized as revenue when the subsequent usage occurs .
transaction prices are based on the contract terms with no material judgments or estimates .
disaggregation of revenues the following table disaggregates the broadcasting segment ' s revenue by type -in millions : .

Question: What does the network distribution revenue consist of?
Answer: payments received from cable, satellite and other multiple video program distribution systems for their retransmission of our network content.
December 31,
December 31,
December 31,
2019
2019
2018
Computer equipment and purchased software
$3,011
$3,167
Machinery and equipment
699
821
Furniture and fixtures
1,115
1,113
Leasehold improvements (1)
3,897
3,897
Total
8,722
8,998
Less accumulated depreciation and amortization (1)
(7,496)
(6,655)
Property and equipment, net
$1,226
$2,343
property and equipment .
property and equipment are as follows -in thousands : .
-1 in the fourth quarter 2019 the company announced its decision to exit the san jose california facility - “ sj facility ” by march 31 2020 .
the company accelerated the amortization of its sj facility leasehold improvements over the remaining estimated life which is estimated to be through march 31 2020 .
as of december 31 2019 the net book value of the sj facility leasehold improvements was $ 0 .
9 million and will be fully amortized by march 31 2020 .

Question: What is the value of Machinery and equipment in 2019 and 2018 respectively?
Answer: 699 821
As of June 30, 2019
As of June 30, 2018
Deposits and restricted cash
$13,671
$9,479
Deferred implementation costs
—
13,740
Capitalized costs to obtain a contract
35,593
13,027
Investments
67,002
49,635
Long-term prepaid expenses and other long-term assets
32,711
25,386
Total
$148,977
$111,267
note 8 — other assets .
deposits and restricted cash primarily relate to security deposits provided to landlords in accordance with facility lease agreements and cash restricted per the terms of certain contractual-based agreements .
deferred implementation costs relate to direct and relevant costs on implementation of long-term contracts to the extent such costs can be recovered through guaranteed contract revenues .
as a result of the adoption of topic 606 deferred implementation costs are no longer capitalized but rather expensed as incurred as these costs do not relate to future performance obligations .
accordingly these costs were adjusted through opening retained earnings as of july 1 2018 -see note 3 " revenues " .
capitalized costs to obtain a contract relate to incremental costs of obtaining a contract such as sales commissions which are eligible for capitalization on contracts to the extent that such costs are expected to be recovered -see note 3 " revenues " .
investments relate to certain non-marketable equity securities in which we are a limited partner .
our interests in each of these investees range from 4 % to below 20 % .
these investments are accounted for using the equity method .
our share of net income or losses based on our interest in these investments is recorded as a component of other income -expense net in our consolidated statements of income .
during the year ended june 30 2019 our share of income -loss from these investments was $ 13 .
7 million -year ended june 30 2018 and 2017 — $ 6 .
0 million and $ 6 .
0 million respectively .
long-term prepaid expenses and other long-term assets includes advance payments on long-term licenses that are being amortized over the applicable terms of the licenses and other miscellaneous assets .

Question: What is the result of the adoption of Topic 606?
Answer: deferred implementation costs are no longer capitalized, but rather expensed as incurred
(Amounts in thousands, except per share data and percentages)
2019
2018
2017
Bookings
$1,002,320
$2,779,782
$1,234,013
Backlog
$3,400,952
$4,064,451
$2,536,499
Sales
$1,496,475
$1,202,898
$1,107,709
Sales growth %
24%
9%
Research & development
$50,132
$52,398
$52,652
Operating income
$86,237
$24,382
$2,628
Net income (loss) per share, continuing operations attributable to Cubic
$1.67
$0.29
$(0.95)
Adjusted EBITDA (1)
$146,594
$104,561
$87,470
Adjusted EBITDA growth %
40%
20%
Adjusted earnings per share (1)
$3.13
$2.19
$1.62
Adjusted earnings per share growth %
43%
35%
Cash dividend per share
$0.27
$0.27
$0.27
Long-term debt, inclusive of current portion
$199,824
$199,793
$199,761
financial and operating highlights .
continuing operations .
-1 see reconciliation of gaap to non-gaap financial measures tables in management ’ s discussion and analysis of financial condition and results of operations in the form 10-k .

Question: What is the percentage change in adjusted EBITDA in 2019 from 2018?
Answer: 40.2
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 percentage change in Beginning balance, as of January 1 in 2019 from 2018?
Answer: 19.67
Years Ended December 31,
Years Ended December 31,
2019
2018
Increase / (Decrease)
Net revenue
$696.1
$793.6
$(97.5)
Cost of revenue
684.9
779.1
(94.2)
Selling, general and administrative
8.2
9.4
(1.2)
Depreciation and amortization
0.3
0.3
—
Other operating expense
4.5
—
4.5
Income (loss) from operations
(1.8)
$4.8
$(6.6)
segment results of operations in the company ' s consolidated financial statements other operating -income expense includes -i -gain loss on sale or disposal of assets -ii lease termination costs -iii asset impairment expense -iv accretion of asset retirement obligations and -v fcc reimbursements .
each table summarizes the results of operations of our operating segments and compares the amount of the change between the periods presented -in millions .
telecommunications segment .
net revenue : net revenue from our telecommunications segment for the year ended december 31 2019 decreased $ 97 .
5 million to $ 696 .
1 million from $ 793 .
6 million for the year ended december 31 2018 .
the decrease can be attributed to changes in our customer mix fluctuations in wholesale voice termination volumes and market pressures which resulted in a decline in revenue contribution .
cost of revenue : cost of revenue from our telecommunications segment for the year ended december 31 2019 decreased $ 94 .
2 million to $ 684 .
9 million from $ 779 .
1 million for the year ended december 31 2018 .
the decrease was directly correlated to the fluctuations in wholesale voice termination volumes in addition to a slight reduction in margin mix attributed to market pressures on call termination rates .
selling general and administrative : selling general and administrative expenses from our telecommunications segment for the year ended december 31 2019 decreased $ 1 .
2 million to $ 8 .
2 million from $ 9 .
4 million for the year ended december 31 2018 .
the decrease was primarily due to a decrease in compensation expense due to headcount decreases and reductions in bad debt expense .
other operating expense : $ 4 .
5 million of other operating expense for the year ended december 31 2019 was driven by impairment of goodwill as a result of declining performance at the segment .

Question: What was the average cost of revenue for 2018 and 2019?
Answer: 732
Top Ten Shareholders*
Shareholding at the beginning of the year April 1, 2018
Shareholding at the beginning of the year April 1, 2018
Cumulative shareholding at end of the year March 31, 2019
Cumulative shareholding at end of the year March 31, 2019
No. of shares
% of total shares of the Company
No. of shares
% of total shares of the Company
1. Life Insurance Corporation of India
75,384,947
3.9
152,493,927
4.1
2. SBI Mutual Fund
7,056,720
0.4
21,680,561
0.6
3. First State Investments Icvc- Stewart Investors Asia Pacific Leaders Fund
15,054,489
0.8
19,248,438
0.5
4. Government of Singapore
6,497,754
0.3
18,028,475
0.5
5.Oppenheimer Developing Markets Fund
7,996,009
0.4
16,731,906
0.5
6.ICICI Prudential Life Insurance Company Ltd
3,886,141
0.2
16,139,316
0.4
7.Axis Mutual Fund Trustee Limited
4,055,256
0.2
15,244,614
0.4
8.Abu Dhabi Investment Authority
6,296,384
0.3
15,036,984
0.4
9. Vanguard Emerging Markets Stock Index Fund, A Series of Vanguard International Equity Index Funds
7,595,080
0.4
14,112,213
0.4
10. Vanguard Total International Stock Index Fund
6,179,273
0.3
13,978,944
0.4
iv shareholding pattern of top ten shareholders -other than directors promoters and holder of gdrs and adrs : .
* the shares of the company are traded on daily basis and hence the datewise increase / decrease in shareholding is not indicated .
shareholding is consolidated based on permanent account number -pan of the shareholder .

Question: At end of the year March 31 2019, what is the total cumulative percentage shareholding of all the top ten shareholders?
Answer: 8.2
Payments Due by Period
Payments Due by Period
Payments Due by Period
Payments Due by Period
Total
Less than 1 year
1-3 Years
4-5 Years
More than 5 Years
Contractual cash obligations:
Operating leases
$2,040
$611
$902
$527
$—
Finance software lease obligations
514
214
300
—
—
Wafer purchases (1)
57
57
—
—
—
Other purchase commitments
413
386
27
—
—
Total contractual cash obligations
3,024
1,268
1,229
527
—
Other commercial commitments (2):
Revolving line of credit
15,000
15,000
—
—
—
Total commercial commitments
15,000
15,000
—
—
—
Total contractual obligations and commercial commitments (3)
$18,024
$16,268
$1,229
$527
—
contractual obligations and commercial commitments .
the following table summarizes our non-cancelable contractual obligations and commercial commitments as of the end of 2019 and the effect such obligations and commitments are expected to have on our liquidity and cash flows in future fiscal periods -in thousands : .
-1 certain of our wafer manufacturers require us to forecast wafer starts several months in advance .
we are committed to take delivery of and pay for a portion of forecasted wafer volume .
-2 other commercial commitments are included as liabilities on our consolidated balance sheets as of the end of 2019 .
-3 does not include unrecognized tax benefits of $ 2 .
1 million as of the end of 2019 .
see note 10 of the consolidated financial statements .

Question: What are the respective values of finance software lease obligations due in less than 1 year and between 1 to 3 years?
Answer: 214 300
(In millions)
(In millions)
(In millions)
June 30,
2019
2018
Land
$ 1,540
$ 1,254
Buildings and improvements
26,288
20,604
Leasehold improvements
5,316
4,735
Computer equipment and software
33,823
27,633
Furniture and equipment
4,840
4,457
Total, at cost
71,807
58,683
Accumulated depreciation
(35,330)
(29,223)
Total, net
$  36,477
$  29,460
note 7 — property and equipment .
the components of property and equipment were as follows : .
during fiscal years 2019 2018 and 2017 depreciation expense was $ 9 .
7 billion $ 7 .
7 billion and $ 6 .
1 billion respectively .
we have committed $ 4 .
0 billion for the construction of new buildings building improvements and leasehold improvements as of june 30 2019 .

Question: How much were the top 3 components of property and equipment as a % of the total at cost, property and equipment for 2019?
Answer: 91.12
Sep 30,
(in millions of €)
2019
2018
% Change
Short-term debt and current maturities of long-term debt
6,034
5,057
19 %
Trade payables
11,409
10,716
6 %
Other current financial liabilities
1,743
1,485
17 %
Contract liabilities
16,452
14,464
14 %
Current provisions
3,682
3,931
(6) %
Current income tax liabilities
2,378
3,102
(23) %
Other current liabilities
9,023
9,118
(1) %
Liabilities associated with assets classified as held for disposal
2
1
54 %
Total current liabilities
50,723
47,874
6 %
Long-term debt
30,414
27,120
12 %
Provisions for pensions and similar obligations
9,896
7,684
29 %
Deferred tax liabilities
1,305
1,092
19 %
Provisions
3,714
4,216
(12) %
Other financial liabilities
986
685
44 %
Other liabilities
2,226
2,198
1 %
Total non-current liabilities
48,541
42,995
13 %
Total liabilities
99,265
90,869
9 %
Debt ratio
66 %
65 %
Total equity attributable to shareholders of Siemens AG
48,125
45,474
6 %
Equity ratio
34 %
35 %
Non-controlling interests
2,858
2,573
11 %
Total liabilities and equity
150,248
138,915
8 %
a .
6 .
1 capital structure .
the increase in short-term debt and current maturities of long-term debt was due mainly to reclassifications of long-term euro and u .
s .
dollar instruments totaling € 3 .
9 billion from longterm debt .
this was partly offset by € 3 .
3 billion resulting from the repayment of u .
s .
dollar instruments .
the decrease in current income tax liabilities was driven mainly by the reversal of income tax provisions outside germany and tax payments in the context of the carve-out activities related to siemens healthineers .
long-term debt increased due primarily to the issuance of euro instruments totaling € 6 .
5 billion and currency translation effects for bonds issued in the u .
s .
dollar .
this was partly offset by the above-mentioned reclassifications of euro and u .
s .
dollar instruments .
the increase in provisions for pensions and similar obligations was due mainly to a lower discount rate .
this effect was partly offset by a positive return on plan assets among other factors .
the main factors for the increase in total equity attributable to shareholders of siemens ag were € 5 .
2 billion in net income attributable to shareholders of siemens ag ; the re-issuance of treasury shares of € 1 .
6 billion ; and positive other comprehensive income net of income taxes of € 0 .
4 billion resulting mainly from positive currency translation effects of € 1 .
8 billion partly offset by negative effects from remeasurements of defined benefit plans of € 1 .
1 billion .
this increase was partly offset by dividend payments of € 3 .
1 billion -for fiscal 2018 and the repurchase of 13532557 treasury shares at an average cost per share of € 99 .
78 totaling € 1 .
4 billion -including incidental transaction charges .

Question: What caused the increase in short-term debt and current maturities of long-term debt 
Answer: The increase in short-term debt and current maturities of long-term debt was due mainly to reclassifications of long-term euro and U. S. dollar instruments totaling € 3.9 billion from longterm debt. This was partly offset by € 3.3 billion resulting from the repayment of U. S. dollar instruments.
Year Ended March 31,
Year Ended March 31,
Year Ended March 31,
2019
2018
2017
Beginning balance
$436.0
$398.5
$220.7
Increases related to acquisitions
329.7
—
193.3
Decreases related to settlements with tax authorities
(8.3)
(0.1)
(11.7)
Decreases related to statute of limitation expirations
(16.2)
(10.9)
(7.6)
Increases related to current year tax positions
27.8
30.3
26.3
Increases (decreases) related to prior year tax positions
(5.6)
18.2
(22.5)
Ending balance
$763.4
$436.0
$398.5
the following table summarizes the activity related to the company ' s gross unrecognized tax benefits from april 1 2016 to march 31 2019 -amounts in millions : .
as of march 31 2019 and march 31 2018 the company had accrued interest and penalties related to tax contingencies of $ 88 .
1 million and $ 80 .
8 million respectively .
interest and penalties charged to operations for the years ended march 31 2018 and 2017 related to the company ' s uncertain tax positions were $ 5 .
4 million and $ 5 .
8 million respectively .
previously accrued interest and penalties that were released during the year ended march 31 2019 were $ 37 .
5 million .
the total amount of gross unrecognized tax benefits was $ 763 .
4 million and $ 436 .
0 million as of march 31 2019 and march 31 2018 respectively of which $ 664 .
4 million and $ 436 .
0 million is estimated to impact the company ' s effective tax rate if recognized .
the company estimates that it is reasonably possible unrecognized tax benefits as of march 31 2019 could decrease by approximately $ 50 .
0 million in the next 12 months .
positions that may be resolved include various u .
s .
and non-u .
s .
matters .

Question: What was the percentage change in the Ending balance between 2018 and 2019?
Answer: 75.09