aveni-ai/aveni-bench-tat-hqa huggingface dataset:
a. For the years ended December 31, 2017, 2018 and 2019, the Company recognized NT$118,252 million, NT$123,795 million and NT$122,999 million, respectively, in operating costs, of which NT$2,256 million, NT$1,698 million and NT$820 million in 2017, 2018 and 2019, respectively, were related to write-down of inventories. b. None of the aforementioned inventories were pledged. <table> <tbody> <tr><td>As of December 31,</td><td></td><td></td></tr> <tr><td></td><td>2018</td><td>2019</td></tr> <tr><td></td><td>NT$</td><td>NT$</td></tr> <tr><td></td><td>(In Thousands)</td><td>(In Thousands)</td></tr> <tr><td>Raw materials</td><td>$3,766,056</td><td>$5,102,571</td></tr> <tr><td>Supplies and spare parts</td><td>3,133,737</td><td>3,548,376</td></tr> <tr><td>Work in process</td><td>10,034,488</td><td>11,309,718</td></tr> <tr><td>Finished goods</td><td>1,268,838</td><td>1,754,137</td></tr> <tr><td>Total</td><td>$18,203,119</td><td>$21,714,802</td></tr> </tbody> </table>

Question: If raw materials in 2018 increased to 4,000,000 thousands, what was the increase / (decrease) from 2018 to 2019?
Answer: 1102571

Question: If the Supplies and spare parts in 2018 increased to 3,500,000 thousands, what was the average?
Answer: 3524188

Question: If Finished goods in 2019 increased to 1,800,000, what is the percentage increase / (decrease) from 2018 to 2019?
Answer: 41.86
Concentrations The Company may be subject to concentration of credit risk as a result of certain financial instruments consisting of accounts receivable and short term investments. The Company performs ongoing credit evaluations of its customers and generally does not require collateral in exchange for credit. The following table sets forth major customers accounting for 10% or more of the Company’s net revenue: <table> <tbody> <tr><td></td><td>Year Ended</td><td></td><td></td></tr> <tr><td></td><td>June 30, 2019</td><td>June 30, 2018</td><td>June 30, 2017</td></tr> <tr><td>Tech Data Corporation</td><td>18%</td><td>14%</td><td>16%</td></tr> <tr><td>Jenne Corporation</td><td>17%</td><td>13%</td><td>15%</td></tr> <tr><td>Westcon Group Inc.</td><td>12%</td><td>13%</td><td>12%</td></tr> </tbody> </table>

Question: How many companies accounted for more than 15% of the company's net revenue in 2019 if Westcon Group Inc. accounted for 16% of the company's net revenue instead?
Answer: 3

Question: What would be the change in the percentage that Tech Data Corporation accounted for between 2018 and 2019 if they occupied 15% in 2018 instead?
Answer: 3

Question: How much would all three companies account for in the company's net revenue in 2017 if Westcon Group Inc. accounted for 15% instead?
Answer: 46
Contract balances The following table provides information about receivables, contract assets and contract liabilities from contracts with customers. Accrued income relates to the Group’s rights to consideration for services provided but not invoiced at the reporting date. Accrued income is transferred to receivables when invoiced. Deferred income relates to advanced consideration received for which revenue is recognised as or when services are provided. Included within deferred income is £11.2m (2018: £nil) relating to consideration received from Auto Trader Auto Stock Limited (which forms part of the Group’s joint venture) for the provision of data services (note 16). Revenue relating to this service is recognised on a straight-line basis over a period of 20 years. <table> <tbody> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td></td><td>£m</td><td>£m</td></tr> <tr><td>Receivables, which are included in trade and other receivables</td><td>27.0</td><td>28.8</td></tr> <tr><td>Accrued income</td><td>28.0</td><td>26.7</td></tr> <tr><td>Deferred income</td><td>(13.2)</td><td>(1.8)</td></tr> </tbody> </table>

Question: In which year would accrued income be larger if the amount in 2018 was 28.7 million instead?
Answer: 2018

Question: What would the change in accrued income in 2019 from 2018 be if the amount in 2019 was 28.7 million instead?
Answer: 2

Question: What would the percentage change in accrued income in 2019 from 2018 be if the amount in 2019 was 28.7 million instead?
Answer: 7.49
7. INVESTMENTS IN JOINT VENTURES The total carrying value of our equity method investments at the end of fiscal 2019 and 2018 was $796.3 million and $776.2 million, respectively. These amounts are included in other assets and reflect our 44% ownership interest in Ardent Mills and 50% ownership interests in other joint ventures. Due to differences in fiscal reporting periods, we recognized the equity method investment earnings on a lag of approximately one month. In fiscal 2019, we had purchases from our equity method investees of $39.4 million. Total dividends received from equity method investments in fiscal 2019 were $55.0 million. In fiscal 2018, we had purchases from our equity method investees of $34.9 million. Total dividends received from equity method investments in fiscal 2018 were $62.5 million. In fiscal 2017, we had purchases from our equity method investees of $41.8 million. Total dividends received from equity method investments in fiscal 2017 were $68.2 million. Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts) Summarized combined financial information for our equity method investments on a 100% basis is as follows: <table> <tbody> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Net Sales:</td><td></td><td></td><td></td></tr> <tr><td>Ardent Mills .</td><td>$3,476.0</td><td>$3,344.1</td><td>$3,180.0</td></tr> <tr><td>Others</td><td>195.4</td><td>198.8</td><td>177.7</td></tr> <tr><td>Total net sales .</td><td>$3,671.4</td><td>$3,542.9</td><td>$3,357.7</td></tr> <tr><td>Gross margin:</td><td></td><td></td><td></td></tr> <tr><td>Ardent Mills .</td><td>$281.9</td><td>$386.5</td><td>$340.3</td></tr> <tr><td>Others</td><td>45.5</td><td>34.8</td><td>34.6</td></tr> <tr><td>Total gross margin</td><td>$327.4</td><td>$421.3</td><td>$374.9</td></tr> <tr><td>Earnings after income taxes:</td><td></td><td></td><td></td></tr> <tr><td>Ardent Mills .</td><td>$151.9</td><td>$197.0</td><td>$152.0</td></tr> <tr><td>Others</td><td>18.1</td><td>10.1</td><td>10.1</td></tr> <tr><td>Total earnings after income taxes</td><td>$170.0</td><td>$207.1</td><td>$162.1</td></tr> </tbody> </table>

Question: What would be the ratio of dividends that the company received from equity method investments to total earning after income taxes in fiscal 2019 if the total earning after income taxes was $200 million?
Answer: 0.28

Question: What would be the average of Ardent Mills’ net sales from 2017 to 2019 if the net sales in 2018 were $3,500 million? 
Answer: 3385.33

Question: What would be Ardent Mills’ gross profit margin ratio for the fiscal year 2017 if the net sales were $2,750 million?
Answer: 0.12
Property and Equipment Property and equipment is recorded at cost and consists of furniture, computers, other office equipment, and leasehold improvements. We depreciate the cost of furniture, computers, and other office equipment on a straight-line basis over their estimated useful lives (five years for office equipment, seven years for furniture and fixtures). Leasehold improvements are depreciated over the lesser of their useful lives or the term of the lease. Depreciation and amortization expense for 2019, 2018, and 2017 was approximately $8.0 million, $8.6 million, and $9.1 million, respectively, and was included in “Depreciation and amortization” in the Consolidated Statements of Income. Amortization expense on intangible assets in 2019, 2018 and 2017 was immaterial. Property and equipment, at cost, consist of the following (in thousands): <table> <tbody> <tr><td></td><td>December 31</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Office equipment</td><td>$ 38,373</td><td>$ 39,633</td></tr> <tr><td>Furniture and fixtures</td><td>5,017</td><td>4,610</td></tr> <tr><td>Leasehold improvement</td><td>23,534</td><td>19,430</td></tr> <tr><td>Property and equipment, gross</td><td>66,924</td><td>63,673</td></tr> <tr><td>Less accumulated depreciation</td><td>(44,199 )</td><td>(49,355 )</td></tr> <tr><td>Property and equipment, net</td><td>$ 22,725</td><td>$ 14,318</td></tr> </tbody> </table>

Question: What would be the change in depreciation and amortization cost between 2019 and 2018 if 2019 depreciation cost doubles?
Answer: 7.4

Question: What would be the change in office equipment cost in 2019 and 2018 if the office equipment cost in 2018 decreases by 50%?
Answer: 18556.5

Question: What would be the change in property and equipment, net cost in 2019 and 2018 if 2019 property and equipment, net decreases by 50%?
Answer: 2955.5
The following unaudited pro forma financial information is presented as if the acquisitions had taken place at the beginning of the periods presented and should not be taken as representative of the Company’s future consolidated results of operations. The following unaudited pro forma information includes adjustments for the amortization expense related to the identified intangible assets. The following table summarizes the Company’s unaudited pro forma financial information is presented as if the acquisitions occurred on October 1, 2017 (amounts shown in thousands): For the year ended September 30, 2018, revenue of $9.1 million and a net loss of $5.3 million related to the A2iA and ICAR businesses since the respective acquisition dates are included in the Company's consolidated statements of operations. <table> <tbody> <tr><td></td><td>For the years ended September 30,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Pro forma revenue</td><td>$86,206</td><td>$78,130</td></tr> <tr><td>Pro forma net income (loss)</td><td>$889</td><td>$(12,268)</td></tr> </tbody> </table>

Question: What would be the percentage change in pro forma revenue from 2018 to 2019 if the pro forma revenue in 2018 was $76,500 thousand?
Answer: 12.69

Question: What would be the average pro forma net income (loss) for the last 2 years, i.e. 2018 and 2019, if the pro forma net income in 2019 was $4,000 thousand?
Answer: -4134

Question: Which year would have a higher amount of pro forma revenue if the value in 2018 was $80,000 thousand instead?
Answer: 2019
Dividends The following is a summary of our fiscal 2019, 2018 and 2017 activities related to dividends on our common stock (in millions, except per share amounts). On May 22, 2019, we declared a cash dividend of $0.48 per share of common stock, payable on July 24, 2019 to shareholders of record as of the close of business on July 5, 2019. The timing and amount of future dividends will depend on market conditions, corporate business and financial considerations and regulatory requirements. All dividends declared have been determined by the Company to be legally authorized under the laws of the state in which we are incorporated. <table> <tbody> <tr><td></td><td></td><td>Year Ended</td><td></td></tr> <tr><td></td><td>April 26, 2019</td><td>April 27, 2018</td><td>April 28, 2017</td></tr> <tr><td>Dividends per share declared</td><td>$ 1.60</td><td>$ 0.80</td><td>$ 0.76</td></tr> <tr><td>Dividend payments allocated to additional paid-in capital</td><td>$ 403</td><td>$ 106</td><td>$ 88</td></tr> <tr><td>Dividend payments allocated to retained earnings (accumulated deficit)</td><td>$ —</td><td>$ 108</td><td>$ 120</td></tr> </tbody> </table>

Question: What would be the change in the Dividends per share declared between 2018 and 2019 if the dividends per share declared in 2018 was $1.00 instead?
Answer: 0.6

Question: What would be the change in the Dividend payments allocated to retained earnings (accumulated deficit) between 2017 and 2018 if the amount of dividend payments allocated in 2018 was $150 million instead?
Answer: 30

Question: What would be the percentage change in the Dividend payments allocated to additional paid-in capital between 2017 and 2018 if Dividend payments allocated to additional paid-in capital in 2018 was $200 million instead?
Answer: 127.27
NOTE 13 – INCOME TAX The domestic and foreign components of loss before income taxes from operations for the years ended December 31, 2019, 2018 and 2017 are as follows: <table> <tbody> <tr><td></td><td></td><td>For the Years Ended December 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td></td><td></td><td>(in thousands)</td><td></td></tr> <tr><td>Domestic</td><td>$(22,708)</td><td>$29,110</td><td>$17,120</td></tr> <tr><td>Foreign</td><td>—</td><td>(320)</td><td>(469)</td></tr> <tr><td></td><td>$(22,708)</td><td>$28,790</td><td>$16,651</td></tr> </tbody> </table>

Question: What would be the percentage change in total income before tax between 2017 and 2018 if income in 2018 is increased by $50,000?
Answer: 73.2

Question: What would be the average income before tax in 2017 and 2018 if income before tax in 2018 is decreased by 5,000,000?
Answer: 20220.5

Question: What would be the total foreign component of loss before income tax in 2017 and 2018 if the total loss in doubled and then decreased by $1,000,000?
Answer: 578
Our number of employees is as follows: On August 3, 2018, we implemented a plan to restructure our organization, which included a reduction in workforce of approximately 40 employees, representing approximately 30% of the Company’s total pre-restructuring workforce. We recorded a charge of $381,000 in the third quarter of 2018 relating to this reduction in force, consisting primarily of one-time severance payments and termination benefits. The Company’s goal in the restructuring is to better focus our workforce on retaining current clients, gaining incremental business from current clients, and winning new business in the market segments where we can leverage our expertise and long history as an EFT pioneer. Employees <table> <tbody> <tr><td></td><td>March 1,</td><td></td></tr> <tr><td>Department</td><td>2020</td><td>2019</td></tr> <tr><td>Sales and Marketing</td><td>41</td><td>38</td></tr> <tr><td>Engineering</td><td>13</td><td>9</td></tr> <tr><td>Professional Services</td><td>6</td><td>6</td></tr> <tr><td>Customer Support</td><td>22</td><td>22</td></tr> <tr><td>Management and Administration</td><td>18</td><td>17</td></tr> <tr><td>Total</td><td>100</td><td>92</td></tr> </tbody> </table>

Question:  What percentage change is the number of employees in the Sales and Marketing department from 2019 to 2020 if there were 2 times the number of employees originally in 2020?
Answer: 115.79

Question: By what percentage did the number of employees in the Engineering department decrease by from 2019 to 2020 if there were 1.5 times the number of employees originally in 2020?
Answer: 116.67

Question: How much was the company charged approximately for each employee that was dismissed if the cost were to double?
Answer: 19050
GasLog Ltd. and its Subsidiaries Notes to the consolidated financial statements (Continued) For the years ended December 31, 2017, 2018 and 2019 (All amounts expressed in thousands of U.S. Dollars, except share and per share data) 14. Other Payables and Accruals An analysis of other payables and accruals is as follows: The unearned revenue represents charter hires received in advance in December 2019 relating to the hire period of January 2020 for 22 vessels (December 2018: 17 vessels). <table> <tbody> <tr><td></td><td>As of December 31,</td><td></td></tr> <tr><td></td><td>2018</td><td>2019</td></tr> <tr><td>Unearned revenue</td><td>38,680</td><td>48,183</td></tr> <tr><td>Accrued off-hire</td><td>7,376</td><td>6,968</td></tr> <tr><td>Accrued purchases</td><td>18,578</td><td>9,759</td></tr> <tr><td>Accrued interest</td><td>38,107</td><td>36,746</td></tr> <tr><td>Other accruals</td><td>24,709</td><td>34,586</td></tr> <tr><td>Total</td><td>127,450</td><td>136,242</td></tr> </tbody> </table>

Question: In which year would the accrued interest be higher if the accrued interest in 2019 is 37,829 thousand?
Answer: 2018

Question: What would be the change in accrued purchases from 2018 to 2019 if the accrued purchases in 2018 is 7,920 thousand?
Answer: 1839

Question: What would be the percentage change in total payables and  accruals from 2018 to 2019 if the total payables and  accruals in 2019 is 140,321 thousand?
Answer: 10.1
Financial information of associates and joint ventures: There is no individually significant associate or joint venture for the Company. For individually immaterial associates and joint ventures, the following tables summarize the amount recognized by the Company at its share of those associates and joint ventures separately. When an associate or a joint venture is a foreign operation, and the functional currency of the foreign entity is different from the Company, an exchange difference arising from translation of the foreign entity will be recognized in other comprehensive income (loss). Such exchange differences recognized in other comprehensive income (loss) in the financial statements for the years ended December 31, 2017, 2018 and 2019 were NT$45 million, NT$(16) million and NT$(9) million, respectively, which were not included in the following table. The aggregate amount of the Company’s share of all its individually immaterial associates that are accounted for using the equity method was as follows: <table> <tbody> <tr><td></td><td></td><td>For the years ended December 31,</td><td></td></tr> <tr><td></td><td>2017</td><td>2018</td><td>2019</td></tr> <tr><td></td><td>$NT(In Thousands)</td><td>$NT (In Thousands)</td><td>$NT (In Thousands)</td></tr> <tr><td>Profit (loss) from continuing operations</td><td>$77,589</td><td>$(616,665)</td><td>$115,329</td></tr> <tr><td>Post-tax profit from discontinued operations</td><td>80,248</td><td>—</td><td>—</td></tr> <tr><td>Other comprehensive income (loss)</td><td>526,773</td><td>(82,871)</td><td>873,308</td></tr> <tr><td>Total comprehensive income (loss)</td><td>$684,610</td><td>$(699,536)</td><td>$988,637</td></tr> </tbody> </table>

Question: If the Profit (loss) from continuing operations increase to 94,410 in 2017, what is the revised?
Answer: 275468

Question: What would be the increase/ (decrease) in Total comprehensive income (loss) if the value in 2018 is reduced to 572,577?
Answer: -126959

Question: What would be the increase/ (decrease) in Profit (loss) from continuing operations if the value in 2018 is reduced to 562,127?
Answer: -54538
Stock Options The following table summarizes activity involving stock option awards for the year ended December 31, 2019: The aggregate intrinsic value of our options outstanding and exercisable at December 31, 2019 was less than $1 million. The weighted-average remaining contractual term for such options was 0.18 years. During 2019, we received net cash proceeds of less than $1 million in connection with our option exercises. The tax benefit realized from these exercises was less than $1 million. The total intrinsic value of options exercised for the years ended December 31, 2019, 2018 and 2017, was less than $1 million each year. <table> <tbody> <tr><td></td><td>Number of options</td><td>Weighted-Average Exercise Price</td></tr> <tr><td></td><td>(in thousands)</td><td></td></tr> <tr><td>Outstanding and Exercisable at December 31, 2018</td><td>543</td><td>$27.46</td></tr> <tr><td>Exercised</td><td>(6)</td><td>11.38</td></tr> <tr><td>Forfeited/Expired</td><td>(68)</td><td>24.78</td></tr> <tr><td>Outstanding and Exercisable at December 31, 2019</td><td>469</td><td>28.04</td></tr> </tbody> </table>

Question: Which year would have a higher weighted-average exercise price for options outstanding and exercisable if the price in 2019 is $27.04 instead?
Answer: 2018

Question: What would the change in the number of options outstanding and exercisable in 2019 from 2018 be if the amount for 2019 is 500,000 instead?
Answer: -43

Question: What would the percentage change in the weighted-average exercise price for options outstanding and exercisable in 2019 from 2018 be if the price in 2019 is $28.46 instead?
Answer: 3.64
Cost of Services Cost of services decreased $204 million, or 1.9%, during 2019 compared to 2018, primarily due to lower access costs resulting from a decline in voice connections, as well as lower employee-related costs associated with the lower headcount resulting from the Voluntary Separation Program, offset by an increase in regulatory fees. Cost of Wireless Equipment Cost of wireless equipment increased $173 million, or 3.8%, during 2019 compared to 2018, primarily driven by a shift to higher priced units in the mix of wireless devices sold and an increase in the number of wireless devices sold. Selling, General and Administrative Expense Selling, general and administrative expense increased $499 million, or 6.5%, during 2019 compared to 2018, due to increases in advertising expenses and sales commission expense, which were partially offset by decreases in employee-related costs resulting from the Voluntary Separation Program. The increase in sales commission expense was primarily due to a lower net deferral of commission costs in 2019 as compared to 2018 as a result of the adoption of Topic 606 on January 1, 2018 using a modified retrospective approach. Depreciation and Amortization Expense Depreciation and amortization expense decreased $153 million, or 3.6%, during 2019 compared to 2018, driven by the change in the mix of total Verizon depreciable assets and Business’s usage of those assets. <table> <tbody> <tr><td></td><td></td><td></td><td>(dollars in millions) Increase/ (Decrease)</td><td></td></tr> <tr><td>Years Ended December 31,</td><td>2019</td><td>2018</td><td>2019 vs. 2018</td><td></td></tr> <tr><td>Cost of services</td><td>$10,655</td><td>$10,859</td><td>$(204)</td><td>(1.9)%</td></tr> <tr><td>Cost of wireless equipment</td><td>4,733</td><td>4,560</td><td>173</td><td>3.8</td></tr> <tr><td>Selling, general and administrative expense</td><td>8,188</td><td>7,689</td><td>499</td><td>6.5</td></tr> <tr><td>Depreciation and amortization expense</td><td>4,105</td><td>4,258</td><td>(153)</td><td>(3.6)</td></tr> <tr><td>Total Operating Expenses</td><td>$ 27,681</td><td>$ 27,366</td><td>$ 315</td><td>1.2</td></tr> </tbody> </table>

Question: If the Cost of services in 2019 reduced to 8,254 million what would be the revised change?
Answer: -2605

Question: If the Cost of wireless equipment in 2019 increased to 5,987 million what would be the revised change?
Answer: 1427

Question: If the Selling, general and administrative expense in 2019 reduced to 6,814 million what would be the revised change?
Answer: -875
Note 17. Other Accrued Expenses and Current Liabilities Other accrued expenses and current liabilities consisted of the following (in thousands): <table> <tbody> <tr><td></td><td>December 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Accrued purchases</td><td>$4,328</td><td>$1,679</td></tr> <tr><td>Accrued legal and professional fees</td><td>3,860</td><td>3,380</td></tr> <tr><td>Accrued customer-acquisition advertising costs (Note 1)</td><td>3,745</td><td>2,831</td></tr> <tr><td>Deferred Symphony acquisition purchase price (Note 4)</td><td>3,517</td><td>3,394</td></tr> <tr><td>Accrued roadside assistance claim costs</td><td>1,709</td><td>1,330</td></tr> <tr><td>Accrued telephone charges</td><td>1,605</td><td>2,000</td></tr> <tr><td>Financial derivatives (Note 12)</td><td>251</td><td>2,859</td></tr> <tr><td>Accrued restructuring (Note 5)</td><td>56</td><td>976</td></tr> <tr><td>Accrued rent (Note 3)</td><td>—</td><td>3,283</td></tr> <tr><td>Other</td><td>10,259</td><td>9,503</td></tr> <tr><td></td><td>$29,330</td><td>$31,235</td></tr> </tbody> </table>

Question: In which year would Accrued roadside assistance claim costs be larger if the amount in 2019 was $1,309 thousand instead?
Answer: 2018

Question: What would the change in Accrued roadside assistance claim costs in 2019 from 2018 be if the amount in 2019 was $1,730 thousand instead?
Answer: 400

Question: What would the percentage change in Accrued roadside assistance claim costs in 2019 from 2018 be if the amount in 2019 was $1,730 thousand instead?
Answer: 30.08