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financebench_id_03029
null
financebench
original
What is the FY2018 capital expenditure amount (in USD millions) for 3M? Give a response to the question by relying on the details shown in the cash flow statement.
$1577.00
numeric
{ "db_name": null, "company": "3M", "doc_name": "3M_2018_10K", "evidence": [ "Table of Contents \n3M Company and Subsidiaries\nConsolidated Statement of Cash Flow s\nYears ended December 31\n \n(Millions)\n \n2018\n \n2017\n \n2016\n \nCash Flows from Operating Activities\n \n \n \n \n \n \n \nNet income in...
financebench_id_03029__variant1__1
financebench_id_03029
financebench
paraphrase
What is the FY2018 capital expenditure (in USD millions) for 3M?
$1577.00
numeric
{ "db_name": null, "company": "3M", "doc_name": "3M_2018_10K", "evidence": [ "Table of Contents \n3M Company and Subsidiaries\nConsolidated Statement of Cash Flow s\nYears ended December 31\n \n(Millions)\n \n2018\n \n2017\n \n2016\n \nCash Flows from Operating Activities\n \n \n \n \n \n \n \nNet income in...
financebench_id_03029__variant2__4
financebench_id_03029
financebench
entity_replacement
In FY2021, what is the capital expenditure (in USD millions) for Costco?
$1577.00
numeric
{ "db_name": null, "company": "Costco", "doc_name": "Costco_2021_10K", "evidence": [ "Table of Contents \nCostco Company and Subsidiaries\nConsolidated Statement of Cash Flow s\nYears ended December 31\n \n(Millions)\n \n2021\n \n2020\n \n2019\n \nCash Flows from Operating Activities\n \n \n \n \n \n \n \nN...
financebench_id_03029__variant3__numeric_prime_check
financebench_id_03029
financebench
condition_augmentation
Is the FY2018 capital expenditure amount (in USD millions) for 3M a prime number (rounded to the closest integer value)? Answer only Yes or No.
No
text
{ "db_name": null, "company": "3M", "doc_name": "3M_2018_10K", "evidence": [ "Table of Contents \n3M Company and Subsidiaries\nConsolidated Statement of Cash Flow s\nYears ended December 31\n \n(Millions)\n \n2018\n \n2017\n \n2016\n \nCash Flows from Operating Activities\n \n \n \n \n \n \n \nNet income in...
financebench_id_04672
null
financebench
original
Assume that you are a public equities analyst. Answer the following question by primarily using information that is shown in the balance sheet: what is the year end FY2018 net PPNE for 3M? Answer in USD billions.
$8.70
numeric
{ "db_name": null, "company": "3M", "doc_name": "3M_2018_10K", "evidence": [ "Table of Contents \n3M Company and Subsidiaries\nConsolidated Balance Shee t\nAt December 31\n \n \n \nDecember 31,\n \nDecember 31,\n \n(Dollars in millions, except per share amount)\n \n2018\n \n2017\n \nAssets\n \n \n \n \n \nC...
financebench_id_04672__variant1__1
financebench_id_04672
financebench
paraphrase
What is the year end FY2018 net PPNE for 3M? Answer in USD billions.
$8.70
numeric
{ "db_name": null, "company": "3M", "doc_name": "3M_2018_10K", "evidence": [ "Table of Contents \n3M Company and Subsidiaries\nConsolidated Balance Shee t\nAt December 31\n \n \n \nDecember 31,\n \nDecember 31,\n \n(Dollars in millions, except per share amount)\n \n2018\n \n2017\n \nAssets\n \n \n \n \n \nC...
financebench_id_04672__variant2__4
financebench_id_04672
financebench
entity_replacement
What is the reported year end net PPNE for Costco for FY2022? Answer in USD billions.
$8.70
numeric
{ "db_name": null, "company": "Costco", "doc_name": "Costco_2022_10K", "evidence": [ "Table of Contents \nCostco Company and Subsidiaries\nConsolidated Balance Shee t\nAt December 31\n \n \n \nDecember 31,\n \nDecember 31,\n \n(Dollars in millions, except per share amount)\n \n2022\n \n2021\n \nAssets\n \n ...
financebench_id_04672__variant3__numeric_prime_check
financebench_id_04672
financebench
condition_augmentation
Is the year end FY2018 net PPNE for 3M a prime number (rounded to the closest integer value)? Answer only Yes or No.
No
text
{ "db_name": null, "company": "3M", "doc_name": "3M_2018_10K", "evidence": [ "Table of Contents \n3M Company and Subsidiaries\nConsolidated Balance Shee t\nAt December 31\n \n \n \nDecember 31,\n \nDecember 31,\n \n(Dollars in millions, except per share amount)\n \n2018\n \n2017\n \nAssets\n \n \n \n \n \nC...
financebench_id_00499
null
financebench
original
Is 3M a capital-intensive business based on FY2022 data?
No, the company is managing its CAPEX and Fixed Assets pretty efficiently, which is evident from below key metrics: CAPEX/Revenue Ratio: 5.1% Fixed assets/Total Assets: 20% Return on Assets= 12.4%
text
{ "db_name": null, "company": "3M", "doc_name": "3M_2022_10K", "evidence": [ "3M Company and Subsidiaries\nConsolidated Statement of Income\nYears ended December 31\n(Millions, except per share amounts)\n2022\n2021\n2020\nNet sales\n$\n34,229 $\n35,355 $\n32,184", "3M Company and Subsidiaries\nConsolida...
financebench_id_00499__variant1__1
financebench_id_00499
financebench
paraphrase
Is 3M a capital-intensive business based on FY2022 data? Please answer.
No, the company is managing its CAPEX and Fixed Assets pretty efficiently, which is evident from below key metrics: CAPEX/Revenue Ratio: 5.1% Fixed assets/Total Assets: 20% Return on Assets= 12.4%
text
{ "db_name": null, "company": "3M", "doc_name": "3M_2022_10K", "evidence": [ "3M Company and Subsidiaries\nConsolidated Statement of Income\nYears ended December 31\n(Millions, except per share amounts)\n2022\n2021\n2020\nNet sales\n$\n34,229 $\n35,355 $\n32,184", "3M Company and Subsidiaries\nConsolida...
financebench_id_00499__variant2__4
financebench_id_00499
financebench
entity_replacement
Is Costco a capital-intensive business based on FY2020 data?
No, the company is managing its CAPEX and Fixed Assets pretty efficiently, which is evident from below key metrics: CAPEX/Revenue Ratio: 5.1% Fixed assets/Total Assets: 20% Return on Assets= 12.4%
text
{ "db_name": null, "company": "Costco", "doc_name": "Costco_2020_10K", "evidence": [ "Costco Company and Subsidiaries\nConsolidated Statement of Income\nYears ended December 31\n(Millions, except per share amounts)\n2020\n2019\n2018\nNet sales\n$\n34,229 $\n35,355 $\n32,184", "Costco Company and Subsidi...
financebench_id_01226
null
financebench
original
What drove operating margin change as of FY2022 for 3M? If operating margin is not a useful metric for a company like this, then please state that and explain why.
Operating Margin for 3M in FY2022 has decreased by 1.7% primarily due to: -Decrease in gross Margin -mostly one-off charges including Combat Arms Earplugs litigation, impairment related to exiting PFAS manufacturing, costs related to exiting Russia and divestiture-related restructuring charges
text
{ "db_name": null, "company": "3M", "doc_name": "3M_2022_10K", "evidence": [ "SG&A, measured as a percent of sales, increased in 2022 when compared to the same period last year. SG&A was impacted by increased special item costs for significant\nlitigation primarily related to steps toward resolving Combat A...
financebench_id_01226__variant1__1
financebench_id_01226
financebench
paraphrase
What drove operating margin change as of FY2022 for 3M? If operating margin is not a useful metric for a company like this, then please state that and explain why?
Operating Margin for 3M in FY2022 has decreased by 1.7% primarily due to: -Decrease in gross Margin -mostly one-off charges including Combat Arms Earplugs litigation, impairment related to exiting PFAS manufacturing, costs related to exiting Russia and divestiture-related restructuring charges
text
{ "db_name": null, "company": "3M", "doc_name": "3M_2022_10K", "evidence": [ "SG&A, measured as a percent of sales, increased in 2022 when compared to the same period last year. SG&A was impacted by increased special item costs for significant\nlitigation primarily related to steps toward resolving Combat A...
financebench_id_01226__variant2__4
financebench_id_01226
financebench
entity_replacement
What caused operating margin change for Costco as of FY2023, If operating margin is not a useful metric for a company like this, then please state that and explain why?
Operating Margin for Costco in FY2023 has decreased by 1.7% primarily due to: -Decrease in gross Margin -mostly one-off charges including Combat Arms Earplugs litigation, impairment related to exiting PFAS manufacturing, costs related to exiting Russia and divestiture-related restructuring charges
text
{ "db_name": null, "company": "Costco", "doc_name": "Costco_2023_10K", "evidence": [ "SG&A, measured as a percent of sales, increased in 2023 when compared to the same period last year. SG&A was impacted by increased special item costs for significant\nlitigation primarily related to steps toward resolving ...
financebench_id_01865
null
financebench
original
If we exclude the impact of M&A, which segment has dragged down 3M's overall growth in 2022?
The consumer segment shrunk by 0.9% organically.
text
{ "db_name": null, "company": "3M", "doc_name": "3M_2022_10K", "evidence": [ "Worldwide Sales Change \nBy Business Segment\nOrganic sales\nAcquisitions\nDivestitures\nTranslation\nTotal sales change\nSafety and Industrial\n1.0 %\n \n %\n %\n(4.2) %\n(3.2) %\nTransportation and Electronics\n1.2 \n \n(0.5)\n(...
financebench_id_01865__variant1__1
financebench_id_01865
financebench
paraphrase
If we exclude the impact of M&A, which segment has dragged down 3M's overall growth in 2022? Please answer.
The consumer segment shrunk by 0.9% organically.
text
{ "db_name": null, "company": "3M", "doc_name": "3M_2022_10K", "evidence": [ "Worldwide Sales Change \nBy Business Segment\nOrganic sales\nAcquisitions\nDivestitures\nTranslation\nTotal sales change\nSafety and Industrial\n1.0 %\n \n %\n %\n(4.2) %\n(3.2) %\nTransportation and Electronics\n1.2 \n \n(0.5)\n(...
financebench_id_01865__variant2__4
financebench_id_01865
financebench
entity_replacement
If we exclude the impact of M&A, which business unit has dragged down Costco's overall growth in 2024?
The consumer segment shrunk by 0.9% organically.
text
{ "db_name": null, "company": "Costco", "doc_name": "Costco_2024_10K", "evidence": [ "Worldwide Sales Change \nBy Business Segment\nOrganic sales\nAcquisitions\nDivestitures\nTranslation\nTotal sales change\nSafety and Industrial\n1.0 %\n \n %\n %\n(4.2) %\n(3.2) %\nTransportation and Electronics\n1.2 \n \n...
financebench_id_00807
null
financebench
original
Does 3M have a reasonably healthy liquidity profile based on its quick ratio for Q2 of FY2023? If the quick ratio is not relevant to measure liquidity, please state that and explain why.
No. The quick ratio for 3M was 0.96 by Jun'23 close, which needs a bit of an improvement to touch the 1x mark
text
{ "db_name": null, "company": "3M", "doc_name": "3M_2023Q2_10Q", "evidence": [ "3M Company and Subsidiaries\nConsolidated Balance Sheet\n(Unaudited)\n(Dollars in millions, except per share amount)\nJune 30, 2023\nDecember 31, 2022\nAssets\nCurrent assets\nCash and cash equivalents\n$\n4,258 \n$\n3,655 \nMar...
financebench_id_00807__variant1__1
financebench_id_00807
financebench
paraphrase
Does 3M have a reasonably healthy liquidity profile based on its quick ratio for Q2 of FY2023?
No. The quick ratio for 3M was 0.96 by Jun'23 close, which needs a bit of an improvement to touch the 1x mark
text
{ "db_name": null, "company": "3M", "doc_name": "3M_2023Q2_10Q", "evidence": [ "3M Company and Subsidiaries\nConsolidated Balance Sheet\n(Unaudited)\n(Dollars in millions, except per share amount)\nJune 30, 2023\nDecember 31, 2022\nAssets\nCurrent assets\nCash and cash equivalents\n$\n4,258 \n$\n3,655 \nMar...
financebench_id_00807__variant2__4
financebench_id_00807
financebench
entity_replacement
Would you say that Costco has a reasonably healthy liquidity profile based on its quick ratio for Q2 of FY2020?
No. The quick ratio for Costco was 0.96 by Jun'20 close, which needs a bit of an improvement to touch the 1x mark
text
{ "db_name": null, "company": "Costco", "doc_name": "Costco_2020Q2_10Q", "evidence": [ "Costco Company and Subsidiaries\nConsolidated Balance Sheet\n(Unaudited)\n(Dollars in millions, except per share amount)\nJune 30, 2020\nDecember 31, 2019\nAssets\nCurrent assets\nCash and cash equivalents\n$\n4,258 \n$\...
financebench_id_00941
null
financebench
original
Which debt securities are registered to trade on a national securities exchange under 3M's name as of Q2 of 2023?
Following debt securities registered under 3M's name are listed to trade on the New York Stock Exchange: -1.500% Notes due 2026 (Trading Symbol: MMM26) -1.750% Notes due 2030 (Trading Symbol: MMM30) -1.500% Notes due 2031 (Trading Symbol: MMM31)
text
{ "db_name": null, "company": "3M", "doc_name": "3M_2023Q2_10Q", "evidence": [ "Title of each class\nTrading Symbol(s)\nName of each exchange on which registered\nCommon Stock, Par Value $.01 Per Share\nMMM\nNew York Stock Exchange\nMMM\nChicago Stock Exchange, Inc.\n1.500% Notes due 2026\nMMM26\nNew York S...
financebench_id_00941__variant1__1
financebench_id_00941
financebench
paraphrase
Which debt securities are registered to trade on a national securities exchange under 3M's name as of Q2 2023?
Following debt securities registered under 3M's name are listed to trade on the New York Stock Exchange: -1.500% Notes due 2026 (Trading Symbol: MMM26) -1.750% Notes due 2030 (Trading Symbol: MMM30) -1.500% Notes due 2031 (Trading Symbol: MMM31)
text
{ "db_name": null, "company": "3M", "doc_name": "3M_2023Q2_10Q", "evidence": [ "Title of each class\nTrading Symbol(s)\nName of each exchange on which registered\nCommon Stock, Par Value $.01 Per Share\nMMM\nNew York Stock Exchange\nMMM\nChicago Stock Exchange, Inc.\n1.500% Notes due 2026\nMMM26\nNew York S...
financebench_id_00941__variant2__4
financebench_id_00941
financebench
entity_replacement
Can you specify which debt securities are registered to trade on a national securities exchange under Costco's name as of Q2 2016?
Following debt securities registered under Costco's name are listed to trade on the New York Stock Exchange: -1.500% Notes due 2019 (Trading Symbol: COST26) -1.750% Notes due 2023 (Trading Symbol: COST30) -1.500% Notes due 2024 (Trading Symbol: COST31)
text
{ "db_name": null, "company": "Costco", "doc_name": "Costco_2016Q2_10Q", "evidence": [ "Title of each class\nTrading Symbol(s)\nName of each exchange on which registered\nCommon Stock, Par Value $.01 Per Share\nCOST\nNew York Stock Exchange\nCOST\nChicago Stock Exchange, Inc.\n1.500% Notes due 2019\nCOST26\...
financebench_id_01858
null
financebench
original
Does 3M maintain a stable trend of dividend distribution?
Yes, not only they distribute the dividends on a routine basis, 3M has also been increasing the per share dividend for consecutive 65 years
text
{ "db_name": null, "company": "3M", "doc_name": "3M_2023Q2_10Q", "evidence": [ "This marked the 65th consecutive\nyear of dividend increases for 3M." ], "constraint_type": null, "file_name": null, "file_path": null, "level": null }
financebench_id_01858__variant1__1
financebench_id_01858
financebench
paraphrase
Does 3M maintain a stable trend of dividend distribution? Please answer.
Yes, not only they distribute the dividends on a routine basis, 3M has also been increasing the per share dividend for consecutive 65 years
text
{ "db_name": null, "company": "3M", "doc_name": "3M_2023Q2_10Q", "evidence": [ "This marked the 65th consecutive\nyear of dividend increases for 3M." ], "constraint_type": null, "file_name": null, "file_path": null, "level": null }
financebench_id_02987
null
financebench
original
What is the FY2019 fixed asset turnover ratio for Activision Blizzard? Fixed asset turnover ratio is defined as: FY2019 revenue / (average PP&E between FY2018 and FY2019). Round your answer to two decimal places. Base your judgments on the information provided primarily in the statement of income and the statement of f...
24.26
numeric
{ "db_name": null, "company": "Activision Blizzard", "doc_name": "ACTIVISIONBLIZZARD_2019_10K", "evidence": [ "Table of Contents\nACTIVISION BLIZZARD, INC. AND SUBSIDIARIES\nCONSOLIDATED BALANCE SHEETS\n(Amounts in millions, except share data)\n \nAt December 31, 2019\n \nAt December 31, 2018\nAssets\n \n \...
financebench_id_02987__variant1__1
financebench_id_02987
financebench
paraphrase
What is the FY2019 fixed asset turnover ratio for Activision Blizzard? Fixed asset turnover ratio is defined as: FY2019 revenue / (average PP&E between FY2018 and FY2019). Round your answer to two decimal places. Base your judgments on the information provided primarily in the statement of income and the statement of f...
24.26
numeric
{ "db_name": null, "company": "Activision Blizzard", "doc_name": "ACTIVISIONBLIZZARD_2019_10K", "evidence": [ "Table of Contents\nACTIVISION BLIZZARD, INC. AND SUBSIDIARIES\nCONSOLIDATED BALANCE SHEETS\n(Amounts in millions, except share data)\n \nAt December 31, 2019\n \nAt December 31, 2018\nAssets\n \n \...
financebench_id_02987__variant3__numeric_prime_check
financebench_id_02987
financebench
condition_augmentation
Is the FY2019 fixed asset turnover ratio for Activision Blizzard? Fixed asset turnover ratio is defined as: FY2019 revenue / (average PP&E between FY2018 and FY2019). Round your answer to two decimal places. a prime number (rounded to the closest integer value)? Answer only Yes or No.
No
text
{ "db_name": null, "company": "Activision Blizzard", "doc_name": "ACTIVISIONBLIZZARD_2019_10K", "evidence": [ "Table of Contents\nACTIVISION BLIZZARD, INC. AND SUBSIDIARIES\nCONSOLIDATED BALANCE SHEETS\n(Amounts in millions, except share data)\n \nAt December 31, 2019\n \nAt December 31, 2018\nAssets\n \n \...
financebench_id_07966
null
financebench
original
What is the FY2017 - FY2019 3 year average of capex as a % of revenue for Activision Blizzard? Answer in units of percents and round to one decimal place. Calculate (or extract) the answer from the statement of income and the cash flow statement.
1.9%
numeric
{ "db_name": null, "company": "Activision Blizzard", "doc_name": "ACTIVISIONBLIZZARD_2019_10K", "evidence": [ "Table of Contents\nACTIVISION BLIZZARD, INC. AND SUBSIDIARIES\nCONSOLIDATED STATEMENTS OF OPERATIONS\n(Amounts in millions, except per share data)\n \nFor the Years Ended December 31,\n \n2019\n \n...
financebench_id_07966__variant1__1
financebench_id_07966
financebench
paraphrase
What is the FY2017 - FY2019 3 year average of capex as a % of revenue for Activision Blizzard? Answer in units of percents and round to one decimal place. Calculate (or extract) the answer from the statement of income and the cash flow statement?
1.9%
numeric
{ "db_name": null, "company": "Activision Blizzard", "doc_name": "ACTIVISIONBLIZZARD_2019_10K", "evidence": [ "Table of Contents\nACTIVISION BLIZZARD, INC. AND SUBSIDIARIES\nCONSOLIDATED STATEMENTS OF OPERATIONS\n(Amounts in millions, except per share data)\n \nFor the Years Ended December 31,\n \n2019\n \n...
financebench_id_07966__variant3__numeric_prime_check
financebench_id_07966
financebench
condition_augmentation
Is the FY2017 - FY2019 3 year average of capex as a % of revenue for Activision Blizzard? Answer in units of percents and round to one decimal place. Calculate (or extract) the answer from the statement of income and the cash flow statement. a prime number (rounded to the closest integer value)? Answer only Yes or No.
Yes
text
{ "db_name": null, "company": "Activision Blizzard", "doc_name": "ACTIVISIONBLIZZARD_2019_10K", "evidence": [ "Table of Contents\nACTIVISION BLIZZARD, INC. AND SUBSIDIARIES\nCONSOLIDATED STATEMENTS OF OPERATIONS\n(Amounts in millions, except per share data)\n \nFor the Years Ended December 31,\n \n2019\n \n...
financebench_id_04735
null
financebench
original
You are an investment banker and your only resource(s) to answer the following question is (are): the statement of financial position and the cash flow statement. Here's the question: what is the FY2015 operating cash flow ratio for Adobe? Operating cash flow ratio is defined as: cash from operations / total current li...
0.66
numeric
{ "db_name": null, "company": "Adobe", "doc_name": "ADOBE_2015_10K", "evidence": [ "59\n ADOBE SYSTEMS INCORPORATED\n CONSOLIDATED BALANCE SHEETS\n(In thousands, except par value)\n \nNovember 27,\n2015\nNovember 28,\n2014\nASSETS\nCurrent assets:\n \n \nCash and cash equivalents...............................
financebench_id_04735__variant1__1
financebench_id_04735
financebench
paraphrase
You are an investment banker and your only resource(s) to answer the following question is (are): the statement of financial position and the cash flow statement. Here's the question: what is the FY2015 operating cash flow ratio for Adobe? Operating cash flow ratio is defined as: cash from operations / total current li...
0.66
numeric
{ "db_name": null, "company": "Adobe", "doc_name": "ADOBE_2015_10K", "evidence": [ "59\n ADOBE SYSTEMS INCORPORATED\n CONSOLIDATED BALANCE SHEETS\n(In thousands, except par value)\n \nNovember 27,\n2015\nNovember 28,\n2014\nASSETS\nCurrent assets:\n \n \nCash and cash equivalents...............................
financebench_id_04735__variant2__4
financebench_id_04735
financebench
entity_replacement
In FY2024, You are an investment banker and your only resource(s) to answer the following question is (are): the statement of financial position and the cash flow statement. Here's the question: what is the operating cash flow ratio for Costco? Operating cash flow ratio is defined as: cash from operations / total curre...
0.66
numeric
{ "db_name": null, "company": "Costco", "doc_name": "Costco_2024_10K", "evidence": [ "59\n Costco SYSTEMS INCORPORATED\n CONSOLIDATED BALANCE SHEETS\n(In thousands, except par value)\n \nNovember 27,\n2024\nNovember 28,\n2023\nASSETS\nCurrent assets:\n \n \nCash and cash equivalents............................
financebench_id_04735__variant3__numeric_prime_check
financebench_id_04735
financebench
condition_augmentation
Is the The statement of financial position and the cash flow statement. Here's the question: what is the FY2015 operating cash flow ratio for Adobe? Operating cash flow ratio is defined as: cash from operations / total current liabilities. Round your answer to two decimal places. a prime number (rounded to the closest ...
No
text
{ "db_name": null, "company": "Adobe", "doc_name": "ADOBE_2015_10K", "evidence": [ "59\n ADOBE SYSTEMS INCORPORATED\n CONSOLIDATED BALANCE SHEETS\n(In thousands, except par value)\n \nNovember 27,\n2015\nNovember 28,\n2014\nASSETS\nCurrent assets:\n \n \nCash and cash equivalents...............................
financebench_id_07507
null
financebench
original
What is Adobe's year-over-year change in unadjusted operating income from FY2015 to FY2016 (in units of percents and round to one decimal place)? Give a solution to the question by using the income statement.
65.4%
numeric
{ "db_name": null, "company": "Adobe", "doc_name": "ADOBE_2016_10K", "evidence": [ "Table of Contents\n62\nADOBE SYSTEMS INCORPORATED\nCONSOLIDATED STATEMENTS OF INCOME\n(In thousands, except per share data)\n \nYears Ended\n \nDecember 2,\n2016\nNovember 27,\n2015\nNovember 28,\n2014\nRevenue:\n \nSubscrip...
financebench_id_07507__variant1__1
financebench_id_07507
financebench
paraphrase
What is Adobe's year-over-year change in unadjusted operating income from FY2015 to FY2016 (in units of percents and round to one decimal place)? Give a solution to the question by using the income statement?
65.4%
numeric
{ "db_name": null, "company": "Adobe", "doc_name": "ADOBE_2016_10K", "evidence": [ "Table of Contents\n62\nADOBE SYSTEMS INCORPORATED\nCONSOLIDATED STATEMENTS OF INCOME\n(In thousands, except per share data)\n \nYears Ended\n \nDecember 2,\n2016\nNovember 27,\n2015\nNovember 28,\n2014\nRevenue:\n \nSubscrip...
financebench_id_07507__variant3__numeric_prime_check
financebench_id_07507
financebench
condition_augmentation
Is the Adobe's year-over-year change in unadjusted operating income from FY2015 to FY2016 (in units of percents and round to one decimal place)? Give a solution to the question by a prime number (rounded to the closest integer value)? Answer only Yes or No.
No
text
{ "db_name": null, "company": "Adobe", "doc_name": "ADOBE_2016_10K", "evidence": [ "Table of Contents\n62\nADOBE SYSTEMS INCORPORATED\nCONSOLIDATED STATEMENTS OF INCOME\n(In thousands, except per share data)\n \nYears Ended\n \nDecember 2,\n2016\nNovember 27,\n2015\nNovember 28,\n2014\nRevenue:\n \nSubscrip...
financebench_id_03856
null
financebench
original
What is the FY2017 operating cash flow ratio for Adobe? Operating cash flow ratio is defined as: cash from operations / total current liabilities. Round your answer to two decimal places. Please utilize information provided primarily within the balance sheet and the cash flow statement.
0.83
numeric
{ "db_name": null, "company": "Adobe", "doc_name": "ADOBE_2017_10K", "evidence": [ "Table of Contents\n57\n ADOBE SYSTEMS INCORPORATED\n CONSOLIDATED BALANCE SHEETS\n(In thousands, except par value)\n \nDecember 1,\n2017\nDecember 2,\n2016\nASSETS\nCurrent assets:\n \n \nCash and cash equivalents\n$\n2,306,...
financebench_id_03856__variant1__1
financebench_id_03856
financebench
paraphrase
What is the FY2017 operating cash flow ratio for Adobe? Operating cash flow ratio is defined as: cash from operations / total current liabilities. Round your answer to two decimal places. Please utilize information provided primarily within the balance sheet and the cash flow statement?
0.83
numeric
{ "db_name": null, "company": "Adobe", "doc_name": "ADOBE_2017_10K", "evidence": [ "Table of Contents\n57\n ADOBE SYSTEMS INCORPORATED\n CONSOLIDATED BALANCE SHEETS\n(In thousands, except par value)\n \nDecember 1,\n2017\nDecember 2,\n2016\nASSETS\nCurrent assets:\n \n \nCash and cash equivalents\n$\n2,306,...
financebench_id_03856__variant2__4
financebench_id_03856
financebench
entity_replacement
What is the reported operating cash flow ratio for Costco? Operating cash flow ratio is defined as: cash from operations / total current liabilities. Round your answer to two decimal places. Please utilize information provided primarily within the balance sheet and the cash flow statement FY2021?
0.83
numeric
{ "db_name": null, "company": "Costco", "doc_name": "Costco_2021_10K", "evidence": [ "Table of Contents\n57\n Costco SYSTEMS INCORPORATED\n CONSOLIDATED BALANCE SHEETS\n(In thousands, except par value)\n \nDecember 1,\n2021\nDecember 2,\n2020\nASSETS\nCurrent assets:\n \n \nCash and cash equivalents\n$\n2,3...
financebench_id_03856__variant3__numeric_prime_check
financebench_id_03856
financebench
condition_augmentation
Is the FY2017 operating cash flow ratio for Adobe? Operating cash flow ratio is defined as: cash from operations / total current liabilities. Round your answer to two decimal places. Please utilize information provided primarily within the balance sheet and the cash flow statement. a prime number (rounded to the closes...
No
text
{ "db_name": null, "company": "Adobe", "doc_name": "ADOBE_2017_10K", "evidence": [ "Table of Contents\n57\n ADOBE SYSTEMS INCORPORATED\n CONSOLIDATED BALANCE SHEETS\n(In thousands, except par value)\n \nDecember 1,\n2017\nDecember 2,\n2016\nASSETS\nCurrent assets:\n \n \nCash and cash equivalents\n$\n2,306,...
financebench_id_00438
null
financebench
original
Does Adobe have an improving operating margin profile as of FY2022? If operating margin is not a useful metric for a company like this, then state that and explain why.
No the operating margins of Adobe have recently declined from 36.8% in FY 2021 to 34.6% in FY2022. A drop by 2.2% in a year.
text
{ "db_name": null, "company": "Adobe", "doc_name": "ADOBE_2022_10K", "evidence": [ "ADOBE INC.\nCONSOLIDATED STATEMENTS OF INCOME\n(In millions, except per share data)\n \nYears Ended\n \nDecember 2,\n2022\nDecember 3,\n2021\nNovember 27,\n2020\nRevenue:\n \nSubscription\n$ \n16,388 $ \n14,573 $ \n11,626 \n...
financebench_id_00438__variant1__1
financebench_id_00438
financebench
paraphrase
Does Adobe have an improving operating margin profile as of FY2022?
No the operating margins of Adobe have recently declined from 36.8% in FY 2021 to 34.6% in FY2022. A drop by 2.2% in a year.
text
{ "db_name": null, "company": "Adobe", "doc_name": "ADOBE_2022_10K", "evidence": [ "ADOBE INC.\nCONSOLIDATED STATEMENTS OF INCOME\n(In millions, except per share data)\n \nYears Ended\n \nDecember 2,\n2022\nDecember 3,\n2021\nNovember 27,\n2020\nRevenue:\n \nSubscription\n$ \n16,388 $ \n14,573 $ \n11,626 \n...
financebench_id_00438__variant2__4
financebench_id_00438
financebench
entity_replacement
Does Costco have an improving operating margin profile as of FY2019?
No the operating margins of Costco have recently declined from 36.8% in FY2018 to 34.6% in FY2019. A drop by 2.2% in a year.
text
{ "db_name": null, "company": "Costco", "doc_name": "Costco_2019_10K", "evidence": [ "Costco INC.\nCONSOLIDATED STATEMENTS OF INCOME\n(In millions, except per share data)\n \nYears Ended\n \nDecember 2,\n2019\nDecember 3,\n2018\nNovember 27,\n2017\nRevenue:\n \nSubscription\n$ \n16,388 $ \n14,573 $ \n11,626...
financebench_id_00591
null
financebench
original
Does Adobe have an improving Free cashflow conversion as of FY2022?
Yes, the FCF conversion (using net income as the denominator) for Adobe has improved by ~13% from 143% in 2021 to 156% in 2022
text
{ "db_name": null, "company": "Adobe", "doc_name": "ADOBE_2022_10K", "evidence": [ "ADOBE INC.\n CONSOLIDATED STATEMENTS OF CASH FLOWS\n(In millions)\n \nYears Ended\n \nDecember 2,\n2022\nDecember 3,\n2021\nNovember 27,\n2020\nCash flows from operating activities:\n \n \nNet income\n$ \n4,756 \n$ \n4,822 \...
financebench_id_00591__variant1__1
financebench_id_00591
financebench
paraphrase
Does Adobe have an improving Free cashflow conversion as of FY2022? Please answer.
Yes, the FCF conversion (using net income as the denominator) for Adobe has improved by ~13% from 143% in 2021 to 156% in 2022
text
{ "db_name": null, "company": "Adobe", "doc_name": "ADOBE_2022_10K", "evidence": [ "ADOBE INC.\n CONSOLIDATED STATEMENTS OF CASH FLOWS\n(In millions)\n \nYears Ended\n \nDecember 2,\n2022\nDecember 3,\n2021\nNovember 27,\n2020\nCash flows from operating activities:\n \n \nNet income\n$ \n4,756 \n$ \n4,822 \...
financebench_id_00591__variant2__4
financebench_id_00591
financebench
entity_replacement
Can it be confirmed that Costco has an improving Free cashflow conversion as of FY2015?
Yes, the FCF conversion (using net income as the denominator) for Costco has improved by ~13% from 143% in 2014 to 156% in 2015
text
{ "db_name": null, "company": "Costco", "doc_name": "Costco_2015_10K", "evidence": [ "Costco INC.\n CONSOLIDATED STATEMENTS OF CASH FLOWS\n(In millions)\n \nYears Ended\n \nDecember 2,\n2015\nDecember 3,\n2014\nNovember 27,\n2013\nCash flows from operating activities:\n \n \nNet income\n$ \n4,756 \n$ \n4,82...
financebench_id_01319
null
financebench
original
What is the quantity of restructuring costs directly outlined in AES Corporation's income statements for FY2022? If restructuring costs are not explicitly outlined then state 0.
0
numeric
{ "db_name": null, "company": "AES Corporation", "doc_name": "AES_2022_10K", "evidence": [ "Consolidated Statements of Operations\nYears ended December 31, 2022, 2021, and 2020\n2022\n2021\n2020\n(in millions, except per share amounts)\nRevenue:\nRegulated\n$\n3,538 \n$\n2,868 \n$\n2,661 \nNon-Regulated\n9,...
financebench_id_01319__variant1__1
financebench_id_01319
financebench
paraphrase
What is the quantity of restructuring costs directly outlined in AES Corporation's income statements for FY2022? If restructuring costs are not explicitly outlined then state 0?
0
numeric
{ "db_name": null, "company": "AES Corporation", "doc_name": "AES_2022_10K", "evidence": [ "Consolidated Statements of Operations\nYears ended December 31, 2022, 2021, and 2020\n2022\n2021\n2020\n(in millions, except per share amounts)\nRevenue:\nRegulated\n$\n3,538 \n$\n2,868 \n$\n2,661 \nNon-Regulated\n9,...
financebench_id_01319__variant2__4
financebench_id_01319
financebench
entity_replacement
What is the value of the quantity of restructuring costs directly outlined in Costco's income statements for FY2016?
0
numeric
{ "db_name": null, "company": "Costco", "doc_name": "Costco_2016_10K", "evidence": [ "Consolidated Statements of Operations\nYears ended December 31, 2016, 2015, and 2014\n2016\n2015\n2014\n(in millions, except per share amounts)\nRevenue:\nRegulated\n$\n3,538 \n$\n2,868 \n$\n2,661 \nNon-Regulated\n9,079 \n...
financebench_id_01319__variant3__numeric_prime_check
financebench_id_01319
financebench
condition_augmentation
Is the quantity of restructuring costs directly outlined in AES Corporation's income statements for FY2022? If restructuring costs are not explicitly outlined then state 0. a prime number (rounded to the closest integer value)? Answer only Yes or No.
No
text
{ "db_name": null, "company": "AES Corporation", "doc_name": "AES_2022_10K", "evidence": [ "Consolidated Statements of Operations\nYears ended December 31, 2022, 2021, and 2020\n2022\n2021\n2020\n(in millions, except per share amounts)\nRevenue:\nRegulated\n$\n3,538 \n$\n2,868 \n$\n2,661 \nNon-Regulated\n9,...
financebench_id_00540
null
financebench
original
Roughly how many times has AES Corporation sold its inventory in FY2022? Calculate inventory turnover ratio for the FY2022; if conventional inventory management is not meaningful for the company then state that and explain why.
AES has converted inventory 9.5 times in FY 2022.
text
{ "db_name": null, "company": "AES Corporation", "doc_name": "AES_2022_10K", "evidence": [ "Consolidated Balance Sheets\nDecember 31, 2022 and 2021\n2022\n2021\n(in millions, except share and per share data)\nASSETS\nCURRENT ASSETS\nCash and cash equivalents\n$\n1,374 \n$\n943 \nRestricted cash\n536 \n304 \...
financebench_id_00540__variant1__1
financebench_id_00540
financebench
paraphrase
Roughly how many times has AES Corporation sold its inventory in FY2022? Calculate inventory turnover ratio for the FY2022; if conventional inventory management is not meaningful for the company then state that and explain why?
AES has converted inventory 9.5 times in FY 2022.
text
{ "db_name": null, "company": "AES Corporation", "doc_name": "AES_2022_10K", "evidence": [ "Consolidated Balance Sheets\nDecember 31, 2022 and 2021\n2022\n2021\n(in millions, except share and per share data)\nASSETS\nCURRENT ASSETS\nCash and cash equivalents\n$\n1,374 \n$\n943 \nRestricted cash\n536 \n304 \...
financebench_id_00540__variant2__4
financebench_id_00540
financebench
entity_replacement
In FY2019, Roughly how many times has Costco sold its inventory ? Calculate inventory turnover ratio for the FY2019;?
Costco has converted inventory 9.5 times in FY2019.
text
{ "db_name": null, "company": "Costco", "doc_name": "Costco_2019_10K", "evidence": [ "Consolidated Balance Sheets\nDecember 31, 2019 and 2018\n2019\n2018\n(in millions, except share and per share data)\nASSETS\nCURRENT ASSETS\nCash and cash equivalents\n$\n1,374 \n$\n943 \nRestricted cash\n536 \n304 \nShort...
financebench_id_10420
null
financebench
original
Based on the information provided primarily in the statement of financial position and the statement of income, what is AES's FY2022 return on assets (ROA)? ROA is defined as: FY2022 net income / (average total assets between FY2021 and FY2022). Round your answer to two decimal places.
-0.02
numeric
{ "db_name": null, "company": "AES Corporation", "doc_name": "AES_2022_10K", "evidence": [ "128 \nConsolidated Balance Sheets\nDecember 31, 2022 and 2021\n2022\n2021\n(in millions, except share and per share data)\nASSETS\nCURRENT ASSETS\nCash and cash equivalents\n$\n1,374 \n$\n943 \nRestricted cash\n536 \...
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REUSE-QA

REUSE-QA evaluates how tool-using agents reuse work across related questions. This ungated repository contains 7,479 questions in 2,488 families from FinanceBench and SQL-API-Bench. The full benchmark contains 7,797 questions in 2,627 families, including 318 GAIA questions available in the gaia companion repository. Each family links an original question to variants that change its wording, inputs, or conditions. Researchers can use these streams to compare answer caching, plan reuse, and other reuse policies on answer accuracy and model cost.

Contents

The default configuration contains two source splits, financebench and sql_api_bench, with 7,479 questions: 2,488 originals and 4,991 variants (2,488 P, 604 ER, and 1,899 CA).

The SQL databases are downloaded separately with the preparation script below.

The following table describes the full three-source benchmark. Its GAIA row is distributed in the companion repository; this repository contains the FinanceBench and SQL-API-Bench rows.

Source Questions Originals P ER CA
FinanceBench 453 150 150 101 52
GAIA (Levels 1–2) 318 139 139 17 23
SQL-API-Bench 7,026 2,338 2,338 503 1,847
Total 7,797 2,627 2,627 621 1,922

Variants use these variant_type values:

Paper abbreviation Stored value Change
P paraphrase Rewords the original while retaining its reference answer.
ER entity_replacement Changes a query-specific entity, value, or requested attribute.
CA condition_augmentation Adds or revises a constraint, potentially requiring further filtering or checking.

Originals have variant_type="original". IDs may retain legacy variant1, variant2, or variant3 markers for P, ER, and CA, respectively. Other ID patterns also occur; use variant_type and parent_id rather than parsing an ID to determine a record's role.

Load the questions

Install datasets if needed:

pip install datasets
from datasets import load_dataset

stream = load_dataset(
    "RECAP-data/reuse-qa", "default", split="financebench"
)
print(stream[0]["question"])

The files are UTF-8 JSON Lines. From a downloaded copy of the repository:

import json

with open("data/financebench.jsonl", encoding="utf-8") as handle:
    records = [json.loads(line) for line in handle]

by_id = {record["id"]: record for record in records}
variant = next(record for record in records if record["parent_id"] is not None)
original = by_id[variant["parent_id"]]

Record format

Every record has the same eight top-level fields:

Field Meaning
id Unique record identifier.
parent_id Original question's ID for a variant; null for an original. The parent is in the same split.
dataset Source split name.
variant_type original, paraphrase, entity_replacement, or condition_augmentation.
question Question presented to the agent.
answer Reference answer, stored as a string.
answer_type text, numeric, or json_rows.
context Source-specific task inputs and database references.

In the Hugging Face viewer, each question is one row with these eight columns. Select a source using the split dropdown. context is a structured object within one cell; its individual fields are not separate top-level columns. SQL reference rows remain JSON text in the answer cell.

context retains the benchmark's eight-field structure: db_name, company, doc_name, evidence, constraint_type, file_name, file_path, and level. FinanceBench supplies supporting passages in evidence; SQL questions identify their database through db_name. Unused fields are null, except that unused evidence is an empty list.

Keep the reference answer out of the agent's inputs during evaluation.

For SQL records, parse answer with json.loads(record["answer"]) to obtain the reference result rows. Preserve their column names and values when scoring.

Evaluate reuse across a stream

Each original appears before its variants in the JSONL files. Preserve the file order for online reuse evaluation, begin with an empty cache or plan library, and allow reuse only from earlier questions. Record the dataset revision and stream order with results.

Tools and supporting data

FinanceBench uses an oracle-evidence setting: a document tool returns the supporting passages in context.evidence.

SQL-API-Bench combines SQL with scalar tools such as primality checks and geocoding. The questions identify one of 26 Spider databases through context.db_name. To prepare the databases separately, run:

pip install gdown
python scripts/prepare_sql_api_bench.py --work-dir ./sql_api_bench_data

The script downloads and extracts the upstream Spider archive, retains its notices, and reports the database directory for the bundled questions. The complete upstream download is larger than the 26 databases needed here.

If Spider is already available locally, no download is needed:

python scripts/prepare_sql_api_bench.py --spider-dir /path/to/spider

Resolve a database as <database_dir>/<db_name>/<db_name>.sqlite, using the directory printed by the script. The databases retain Spider's source terms. Scalar tools and the agent execution environment are separate dependencies.

To comply with GAIA’s redistribution requirements, its questions, reference answers, and all 31 referenced attachments are distributed separately in the gated companion repository, which provides its loading and tool instructions.

Sources and terms of use

Source materials retain their upstream terms, as detailed in LICENSE. FinanceBench is licensed under CC BY-NC 4.0; SQL-API-Bench specifies CC BY-NC-SA 4.0. The separately downloaded databases come from Spider, whose data are licensed under CC BY-SA 4.0. This compilation includes transformed questions and counterfactual FinanceBench evidence; it does not replace the source terms or grant additional rights in third-party content.

Citation

Please cite the accompanying manuscript, RECAP: Structured Plan Reuse for Efficient Tool-Using Agents, and the source benchmark:

  • Islam et al. FinanceBench: A New Benchmark for Financial Question Answering (2023). Paper.
  • Mialon et al. GAIA: A Benchmark for General AI Assistants. ICLR (2024). Dataset and citation.
  • Khabiri et al. Declarative Techniques for NL Queries over Heterogeneous Data. EMNLP Industry Track (2025). Paper.
  • Yu et al. Spider: A Large-Scale Human-Labeled Dataset for Complex and Cross-Domain Semantic Parsing and Text-to-SQL Task. EMNLP (2018). Paper.
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