id stringlengths 21 52 | parent_id stringlengths 21 21 ⌀ | dataset stringclasses 1
value | variant_type stringclasses 4
values | question stringlengths 44 592 | answer stringlengths 1 609 | answer_type stringclasses 2
values | context dict |
|---|---|---|---|---|---|---|---|
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 \... |
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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