FangyuLei/tatqa huggingface dataset:
€ million 2019
€ million 2018
(Restated)(a)
Underlying operating profit before tax(b)
9,947
9,463
Tax on underlying operating profit(c)
(2,536)
(2,432)
Operating profit after tax
7,411
7,031
Goodwill
18,067
17,341
Intangible assets
12,962
12,152
Property, plant and equipment
12,062
12,088
Net assets held for sale
81
108
Inventories
4,164
4,301
Trade and other current receivables
6,695
6,482
Trade payables and other current liabilities
(14,768)
(14,457)
Period-end invested capital
39,263
38,015
Average invested capital for the period
38,639
38,749
Return on average invested capital
19.2%
18.1%
return on invested capital .
return on invested capital -roic is a measure of the return generated on capital invested by the group .
the measure provides a guide rail for longterm value creation and encourages compounding reinvestment within the business and discipline around acquisitions with low returns and long payback .
roic is calculated as underlying operating profit after tax divided by the annual average of : goodwill intangible assets property plant and equipment net assets held for sale inventories trade and other current receivables and trade payables and other current liabilities .
-a restated following adoption of ifrs 16 .
see note 1 and note 24 for further details .
-b see reconciliation of operating profit to underlying operating profit on page 30 .
-c tax on underlying operating profit is calculated as underlying operating profit before tax multiplied by underlying effective tax rate of 25 .
5 % -2018 : 25 .
7 % which is shown on page 30 .

Question: What does Return on Invested Capital (ROIC) represent? 
Answer: provides a guide rail for longterm value creation and encourages compounding reinvestment within the business and discipline around acquisitions with low returns and long payback
Year Ended
Year Ended
Year Ended
January 3, 2020
December 28, 2018
December 29, 2017
(in millions)
(in millions)
(in millions)
Basic weighted average number of shares outstanding
143
151
152
Dilutive common share equivalents—stock options and other stock awards
2
2
2
Diluted weighted average number of shares outstanding
145
153
154
note 19 — earnings per share - " eps " .
basic eps is computed by dividing net income attributable to leidos common stockholders by the basic weighted average number of shares outstanding .
diluted eps is calculated to give effect to all potentially dilutive common shares that were outstanding during the reporting period .
the dilutive effect of outstanding equity-based compensation awards is reflected in diluted eps by application of the treasury stock method only in periods in which such effect would have been dilutive for the period .
the company issues unvested stock awards that have forfeitable rights to dividends or dividend equivalents .
these stock awards are dilutive common share equivalents subject to the treasury stock method .
the weighted average number of shares used to compute basic and diluted eps attributable to leidos stockholders were : .
anti-dilutive stock-based awards are excluded from the weighted average number of shares outstanding used to compute diluted eps .
for fiscal 2019 and 2017 there were no significant anti-diluted equity awards .
for fiscal 2018 there was 1 million of outstanding stock options and vesting stock awards that were anti-dilutive .

Question: What was the outstanding stock options and vested stock awards in 2018?
Answer: 1 million
2019
2018
2017
Statements of Operations:
Revenue
$10,310
$12,629
$12,149
Cost of revenue
4,405
6,295
6,627
Gross profit
5,905
6,334
5,522
Operating expenses:
Research and development
12,350
9,948
9,572
Selling, general and administrative
8,918
9,982
9,900
Loss from operations
(15,363)
(13,596)
(13,950)
Interest expense
(350)
(108)
(115)
Interest income and other expense, net
189
77
21
Loss before income taxes
(15,524)
(13,627)
(14,044)
(Benefit from) Provision for income taxes
(80)
152
87
Net loss
$(15,444)
$(13,779)
$(14,131)
Net loss per share: (1)
Basic and diluted
$(2.02)
$(2.16)
$(2.56)
Weighted average shares:
Basic and diluted
7,663
6,365
5,521
note : net loss equals to comprehensive loss for all years presented .
-1 net loss per share and weighted average shares basic and diluted are adjusted to reflect 1-for-14 reverse stock split effected on december 23 2019 .
the accompanying notes form an integral part of these consolidated financial statements .
consolidated statements of operations -in thousands except per share amounts .

Question: What is the percentage change in cost of revenue between 2018 and 2019?
Answer: -30.02
2019
2018
$’000
$’000
Dividends paid during the year (net of dividend re-investment)
4 cent per share final dividend paid 27 September 2018 – fully franked1
7,319
3 cent per share final dividend paid 30 September 2017 – fully franked
5,175
3 cent per share interim dividend paid 29 March 2019 – fully franked
5,318
3 cent per share interim dividend paid 29 March 2018 – fully franked
5,217
12,637
10,392
Proposed dividend not recognised at the end of the year
5,922
7,865
Dividends franking account
30% franking credits, on a tax paid basis, are available to shareholders of Hansen Technologies Ltd for subsequent financial years
1,586
3,125
20 .
dividends .
a regular dividend of 3 cents per share has been declared .
this final dividend of 3 cents per share partially franked to 2 .
6 cents per share was announced to the market on 23 august 2019 .
the amount declared has not been recognised as a liability in the accounts of hansen technologies ltd as at 30 june 2019 .
1 .
the final dividend paid of 4 cents per share franked to 4 cents comprised of an ordinary dividend of 3 cents per share together with a special dividend of 1 cent per share .
the above available amounts are based on the balance of the dividend franking account at year end adjusted for : • franking credits that will arise from the payment of any current tax liability ; • franking debits that will arise from the payment of any dividends recognised as a liability at year end ; • franking credits that will arise from the receipt of any dividends recognised as receivables at year end ; and • franking credits that the entity may be prevented from distributing in subsequent years .

Question: How much was the regular dividend per share?
Answer: 3 cents per share
December 31,
December 31,
December 31,
December 31,
Selected Consolidated Balance Sheet Data:
2019
2018
2017
2016
Cash and cash equivalents
$195,760
$303,390
$224,614
$185,243
Restricted cash
250,081
155,109
129,224
42,871
Loan receivables held for sale, net
51,926
2,876
73,606
41,268
Deferred tax assets, net
364,841
306,979
—
—
Total assets
951,048
802,905
462,889
302,205
Finance charge reversal liability
206,035
138,589
94,148
68,064
Term loan
384,497
386,822
338,263
—
Tax receivable agreement liability
311,670
260,901
—
—
Total liabilities
1,005,991
837,670
488,928
89,995
Total temporary equity
—
—
430,348
335,720
Noncontrolling interest
(80,758)
(60,349)
—
—
Total permanent equity (deficit)
(54,943)
(34,765)
(456,387)
(123,510)
Total liabilities, temporary equity and permanent equity (deficit)
951,048
802,905
462,889
302,205
item 6 .
selected financial data -dollars in thousands except per share data and unless otherwise indicated .
the selected consolidated statements of operations data for the years ended december 31 2019 2018 and 2017 and the selected consolidated balance sheet data as of december 31 2019 and 2018 were derived from our consolidated financial statements included in item 8 of this form 10-k .
the selected consolidated statements of operations data for the years ended december 31 2016 and 2015 and the selected consolidated balance sheet data as of december 31 2017 and 2016 were derived from our audited consolidated financial statements not included in this form 10-k .
our historical results are not necessarily indicative of the results to be expected in the future .
you should read the following financial information together with the information under item 7 " management ' s discussion and analysis of financial condition and results of operations " and the consolidated financial statements and related notes included in item 8 .
gs holdings and gsllc are our predecessors for accounting purposes and accordingly amounts prior to the reorganization transactions and ipo represent the historical consolidated operations of either gs holdings or gsllc and its subsidiaries .
the amounts as of december 31 2019 and 2018 and during the period from may 24 2018 through december 31 2019 represent those of consolidated greensky inc .
and its subsidiaries .
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 to the notes to consolidated financial statements in item 8 for further information on our organization .

Question: What was the percentage change in total assets between 2018 and 2019?
Answer: 18.45
As of December 31,
As of December 31,
As of December 31,
2019
2019
2018
Computers, software, furniture and fixtures
$1,406
$1,407
Equipment under capital lease  3,348
3,348
3,525
Less accumulated depreciation and amortization
(3,171)
(2,448)
Property and equipment, net
$1,583
$2,484
4 .
property and equipment .
property and equipment consist of the following -in thousands : .
depreciation and amortization expense was $ 0 .
9 million and $ 1 .
0 million for the years ended december 31 2019 and 2018 respectively .

Question: What is the net value of property and equipment as of December 31, 2019, and 2018, respectively? 
Answer: $1,583 $2,484
(` lakh)
Name
Commission
Sitting Fees
N Chandrasekaran, Chairman@
-
3.60
Aman Mehta
315.00
4.80
V Thyagarajan*
100.00
3.00
Prof Clayton M Christensen**
75.00
0.30
Dr Ron Sommer
220.00
5.10
O P Bhatt
215.00
7.50
Aarthi Subramanian@@
-
5.70
Dr Pradeep Kumar Khosla
150.00
2.10
Hanne Sorensen***
50.00
0.60
Keki Mistry***
50.00
0.60
Don Callahan****
35.00
0.30
Total
1,210.00
33.60
iv .
details of the remuneration for the year ended march 31 2019 : .
a .
non-executive directors : .
@ as a policy n chandrasekaran chairman has abstained from receiving commission from the company .
@ @ in line with the internal guidelines of the company no payment is made towards commission to the non-executive directors of the company who are in full time employment with any other tata company .
* relinquished the position of independent director w .
e .
f .
july 10 2018 .
* * relinquished the position of independent director w .
e .
f .
september 28 2018 .
* * * appointed as an additional and independent director w .
e .
f .
december 18 2018 .
* * * * appointed as an additional and independent director w .
e .
f .
january 10 2019 .

Question: What is the sitting fee of O P Bhatt?
Answer: 7.50
Time-Based RSUs
PSUs and MPSUs
MSUs
Total
Number of Shares
Weighted- Average Grant Date Fair Value Per Share
Number of Shares
Weighted- Average Grant Date Fair Value Per Share
Number of Shares
Weighted- Average Grant Date Fair Value Per Share
Number of Shares
Weighted- Average Grant Date Fair Value Per Share
Outstanding at January 1, 2017
366
$51.35
2,284
$43.24
1,620
$23.57
4,270
$36.47
Granted
81
$94.25
585(1)
$62.72
-
$-
666
$66.56
Vested
(175)
$48.35
(597)
$41.94
-
$-
(772)
$43.39
Forfeited
(14)
$61.8
(6)
$49.82
-
$-
(20)
$58.46
Outstanding at December 31, 2017
258
$66.3
2,266
$48.59
1,620
$23.57
4,144
$39.91
Granted
133
$114.36
630(1)
$85.06
600
$68.48
1,363
$80.62
Vested
(136)
$60.23
(717)
$41.08
-
$-
(853)
$44.13
Forfeited
(15)
$82.2
(5)
$63.16
(1)
$68.48
(21)
$76.92
Outstanding at December 31, 2018
240
$95.38
2,174
$61.61
2,219
$35.69
4,633
$50.94
Granted
52
$142.32
512(1)
$99.88
-
$-
564
$103.68
Vested
(103)
$81.53
(656)
$53.72
(324)
$23.57
(1,083)
$47.34
Forfeited
(9)
$117.31
(43)
$42.72
(9)
$68.48
(61)
$57.01
Outstanding at December 31, 2019
180
$115.45
1,987
$74.50
1,886
$37.63
4,053
$59.16
rsus .
the company ’ s rsus include time-based rsus rsus with performance conditions - “ psus ” rsus with market conditions - “ msus ” and rsus with both market and performance conditions - “ mpsus ” .
vesting of awards with performance conditions or market conditions is subject to the achievement of pre-determined performance goals and the approval of such achievement by the compensation committee of the board of directors -the “ compensation committee ” .
all awards include service conditions which require continued employment with the company .
a summary of rsu activity is presented in the table below -in thousands except per-share amounts : .
-1 amount reflects the number of awards that may ultimately be earned based on management ’ s probability assessment of the achievement of performance conditions at each reporting period .
the intrinsic value related to vested rsus was $ 138 .
3 million $ 90 .
0 million and $ 74 .
0 million for the years ended december 31 2019 2018 and 2017 respectively .
as of december 31 2019 the total intrinsic value of all outstanding rsus was $ 679 .
5 million based on the closing stock price of $ 178 .
02 .
as of december 31 2019 unamortized compensation expense related to all outstanding rsus was $ 100 .
1 million with a weighted-average remaining recognition period of approximately three years .
cash proceeds from vested psus with a purchase price totaled $ 16 .
6 million and $ 10 .
6 million for the years ended december 31 2019 and 2018 respectively .
there were no proceeds for the year ended december 31 2017 .

Question: From 2017 to 2019, for how many years was the intrinsic value related to vested RSUs more than $80 million?
Answer: 2
Year Ended December 31, 2019 Revenues
On-net
Off-net
Non-core
Total
North America
$319,330
$131,815
$422
$451,567
Europe
72,320
16,323
53
88,696
Asia Pacific
4,615
778
—
5,393
Latin America
488
15
—
503
Total
$396,753
$148,931
$475
$546,159
Year Ended December 31, 2018 Revenues
On-net
Off-net
Non-core
Total
North America
$299,021
$128,510
$572
$428,103
Europe
72,958
15,918
62
88,938
Asia Pacific
2,562
576
—
3,138
Latin America
14
—
—
14
Total
$374,555
$145,004
$634
$520,193
Year Ended December 31, 2017 Revenues
On-net
Off-net
Non-core
Total
North America
$278,714
$122,683
$797
$402,194
Europe
66,588
14,867
41
81,496
Asia Pacific
1,143
342
—
1,485
Total
$346,445
$137,892
$838
$485,175
10 .
geographic information : .
operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing the company ’ s performance .
the company has one operating segment .
revenues are attributed to regions based on where the services are provided .
below are the company ’ s service revenues and long lived assets by geographic region -in thousands : .

Question: What is the value of the revenue from the non-core segment from North America as a percentage of the total revenue earned in North America in 2019?
Answer: 0.1
Software Solutions
Data and Analytics
Corporate and Other
Total
Balance, December 31, 2017
$2,134.7
$172.1
$—
$2,306.8
HeavyWater and Ernst acquisitions (Note 3)
22.9
—
—
22.9
Balance, December 31, 2018
2,157.6
172.1
—
2,329.7
Compass Analytics acquisition (Note 3)
31.7
—
—
31.7
Balance, December 31, 2019
$2,189.3
$172.1
$—
$2,361.4
-10 goodwill .
goodwill consists of the following -in millions : .
the increase in goodwill related to our compass analytics acquisition is deductible for tax purposes .
for the 2018 increase in goodwill $ 19 .
7 million is deductible for tax purposes and $ 3 .
2 million is not deductible for tax purposes .

Question: For the 2018 increase in Goodwill, how much was deductible for tax purposes?
Answer: 19.7
2019
2018
£m
£m
Net debt
295.2
235.8
IFRS 16 lease liabilities
38.9
–
Net debt and IFRS 16 lease liabilities
334.1
235.8
net debt including ifrs 16 lease liabilities .
a reconciliation between net debt and net debt including ifrs 16 lease liabilities is given below .
a breakdown of the balances that are included within net debt is given within note 24 .
net debt excludes ifrs 16 lease liabilities to enable comparability with prior years .

Question: In which year is the amount of net debt larger?
Answer: 2019
2019
2018
2017
(in thousands)
(in thousands)
(in thousands)
Restricted Stock Units:
Non-vested at January 1
2,454
3,174
3,778
Awarded
1,139
790
939
Vested
(1,237)
(1,382)
(1,434)
Forfeited
(87)
(128)
(109)
Non-vested at December31
2,269
2,454
3,174
Stock Options:
Outstanding at January 1
506
531
926
Granted
102
69
111
Exercised
(280)
(94)
(501)
Forfeited
(7)
—
—
Expired
(2)
—
(5)
Outstanding at December 31
319
506
531
Vested and expected to vest at December 31
319
506
531
Exercisable at December 31
85
256
233
teradyne determined the stock options ’ expected life based upon historical exercise data for executive officers the age of the executive officers and the terms of the stock option grant .
volatility was determined using historical volatility for a period equal to the expected life .
the risk-free interest rate was determined using the u .
s .
treasury yield curve in effect at the time of grant .
dividend yield was based upon an estimated annual dividend amount of $ 0 .
36 per share divided by teradyne ’ s stock price on the grant date of $ 37 .
95 for the 2019 grants $ 47 .
70 for the 2018 grants and $ 28 .
56 for the 2017 grants .
stock compensation plan activity for the years 2019 2018 and 2017 is as follows : .

Question: In which years was the stock compensation plan activity recorded?
Answer: 2019 2018 2017
July 27, 2019
July 28, 2018
Available-for-sale debt investments
$21,660
$37,009
Marketable equity securities
3
605
Total investments
21,663
37,614
Non-marketable equity securities included in other assets (1)
1,113
978
Equity method investments included in other assets
87
118
Total
$22,863
$38,710
9 .
available-for-sale debt investments and equity investments .
the following table summarizes our available-for-sale debt investments and equity investments -in millions : .
-1 we held equity interests in certain private equity funds of $ 0 .
6 billion as of july 27 2019 which are accounted for under the nav practical expedient following the adoption of asu 2016-01 financial instruments starting in the first quarter of fiscal 2019 .

Question: What were the total investments in 2019?
Answer: 21,663
June 24, 2018 As Reported
Adjustments
June 25, 2018 As Adjusted
(in thousands)
(in thousands)
(in thousands)
Total assets
$12,479,478
$12,955
$12,492,433
Deferred profit
$720,086
$(160,695)
$559,391
Total liabilities
$5,899,435
$(126,400)
$5,773,035
Stockholder’s equity
$6,501,851
$139,355
$6,641,206
note 3 : recent accounting pronouncements .
recently adopted .
in may 2014 the fasb released asu 2014-09 “ revenue from contracts with customers ” to supersede nearly all existing revenue recognition guidance under gaap .
the fasb issued subsequent amendments to the initial guidance in august 2015 march 2016 april 2016 may 2016 and december 2016 within asu 2015 – 14 asu 2016 – 08 asu 2016 – 10 asu 2016 – 12 and asu 2016 – 20 respectively ; all of which in combination with asu 2014-09 were codified as accounting standard codification topic 606 - “ asc 606 ” .
the core principle of the standard is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration that is expected to be received for those goods or services .
the company adopted asc 606 on the first day of the current fiscal year june 25 2018 under the modified retrospective approach applying the amendments to prospective reporting periods .
results for reporting periods beginning on or after june 25 2018 are presented under asc 606 while prior period amounts are not adjusted and continue to be reported in accordance with the historic accounting under asc 605 .
in connection with the adoption of asc 606 the company ’ s revenue recognition policy has been amended refer to note 2 — summary of significant accounting policies for a description of the policy .
the cumulative effect of the changes made to the company ’ s consolidated balance sheet as of june 25 2018 for the adoption of asc 606 to all contracts with customers that were not completed as of june 24 2018 was recorded as an adjustment to retained earnings as of the adoption date as follows : .

Question: What is the stockholder's equity as reported in June 24, 2018?
Answer: $6,501,851
FOR THE YEAR ENDED DECEMBER 31
2019
2018
Current taxes
Current taxes
(761)
(775)
Uncertain tax positions
6
8
Change in estimate relating to prior periods
22
12
Deferred taxes
Deferred taxes relating to the origination and reversal of temporary differences
(322)
(352)
Change in estimate relating to prior periods
(8)
8
Recognition and utilization of loss carryforwards
(106)
44
Effect of change in provincial corporate tax rate
27
–
Uncertain tax positions
9
60
Total income taxes
(1,133)
(995)
note 8 income taxes .
the following table shows the significant components of income taxes deducted from net earnings .

Question: What does the table show?
Answer: the significant components of income taxes deducted from net earnings
Fiscal Year
Fiscal Year
2019
2018
Audit Fees(1)
$1,925,000
$1,956,000
Audit-Related Fees(2)
—
14,000
Tax Fees(3)
—
—
All Other Fees(4)
222,000
157,000
Total Fees
$2,147,000
$2,127,000
item 14 .
principal accountant fees and services .
fees for professional audit services .
the following is a summary of fees billed by the company ’ s independent registered public accountants pricewaterhousecoopers llp for the years ended december 31 2019 and 2018 : .
-1 represents the aggregate fees billed for the audit of the company ’ s financial statements review of the financial statements included in the company ’ s quarterly reports and services in connection with the statutory and regulatory filings or engagements for those years .
-2 represents the aggregate fees billed for assurance and related services that are reasonably related to the performance of the audit or review of the company ’ s financial statements and are not reported under “ audit fees .
” .
-3 represents the aggregate fees billed for tax compliance advice and planning .
-4 represents the aggregate fees billed for all products and services provided that are not included under “ audit fees ” “ audit-related fees ” or “ tax fees .
” .

Question: What is the ratio of total fees in 2019 to total fees in 2018?
Answer: 1.01