aveni-ai/aveni-bench-tat-hqa huggingface dataset:
Pro Forma Information The following unaudited pro forma information gives effect to the acquisition of AutoGuide as if the acquisition occurred on January 1, 2018 and the acquisition of MiR as if the acquisition occurred on January 1, 2017. The unaudited pro forma results are not necessarily indicative of what actually would have occurred had the acquisition been in effect for the periods presented: Pro forma results for the year ended December 31, 2019 were adjusted to exclude $1.2 million of AutoGuide acquisition related costs and $0.1 million of AutoGuide non-recurring expense related to fair value adjustment to acquisition-date inventory. Pro forma results for the year ended December 31, 2018 were adjusted to include $1.2 million of AutoGuide acquisition related costs and $0.4 million of AutoGuide non-recurring expense related to fair value adjustment to acquisition-date inventory. Pro forma results for the year ended December 31, 2018 were adjusted to exclude $2.9 million of MiR acquisition related costs and $0.4 million of MiR non-recurring expense related to fair value adjustment to acquisition-date inventory. <table> <tbody> <tr><td></td><td>For the Year Ended</td><td></td></tr> <tr><td></td><td>December 31, 2019</td><td>December 31, 2018</td></tr> <tr><td></td><td>(in thousands, except per share amounts)</td><td></td></tr> <tr><td>Revenues</td><td>$2,303,737</td><td>$2,111,373</td></tr> <tr><td>Net income</td><td>$464,602</td><td>$442,082</td></tr> <tr><td>Net income per common share:</td><td></td><td></td></tr> <tr><td>Basic</td><td>$2.73</td><td>$2.36</td></tr> <tr><td>Diluted</td><td>$2.59</td><td>$2.30</td></tr> </tbody> </table>

Question: In which year would diluted net income per common share be larger if the amount in 2018 was $2.60 instead?
Answer: 2018

Question: What would the change in diluted net income per common share from 2018 to 2019 be if the amount in 2019 was $2.60 instead?
Answer: 0.3

Question: What would the percentage change in diluted net income per common share from 2018 to 2019 be if the amount in 2019 was $2.60 instead?
Answer: 13.04
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) 29. Earnings/(losses) per share (‘‘EPS’’) Basic earnings/(losses) per share was calculated by dividing the profit/(loss) for the year attributable to the owners of the common shares after deducting the dividend on Preference Shares by the weighted average number of common shares issued and outstanding during the year. Diluted EPS is calculated by dividing the profit/(loss) for the year attributable to the owners of the Group adjusted for the effects of all dilutive potential ordinary shares by the weighted average number of all potential ordinary shares assumed to have been converted into common shares, unless such potential ordinary shares have an antidilutive effect. The following reflects the earnings/(losses) and share data used in the basic and diluted earnings/ (losses) per share computations: The Group excluded the effect of 2,630,173 SARs and 367,162 RSUs in calculating diluted EPS for the year ended December 31, 2019, as they were anti-dilutive (December 31, 2018: 555,453 SARs and 0 RSUs, December 31, 2017: 998,502 SARs and 0 RSUs). <table> <tbody> <tr><td></td><td></td><td>For the year ended December 31,</td><td></td></tr> <tr><td></td><td>2017</td><td>2018</td><td>2019</td></tr> <tr><td>Basic earnings/(loss) per share</td><td></td><td></td><td></td></tr> <tr><td>Profit/(loss) for the year attributable to owners of the Group</td><td>15,506</td><td>47,683</td><td>(100,661)</td></tr> <tr><td>Less: Dividends on Preference Shares</td><td>(10,064)</td><td>(10,063)</td><td>(10,063)</td></tr> <tr><td>Profit/(loss) for the year available to owners of the Group</td><td>5,442</td><td>37,620</td><td>(110,724)</td></tr> <tr><td>Weighted average number of shares outstanding, basic</td><td>80,622,788</td><td>80,792,837</td><td>80,849,818</td></tr> <tr><td>Basic earnings/(loss) per share</td><td>0.07</td><td>0.47</td><td>(1.37)</td></tr> <tr><td>Diluted earnings/(loss) per share</td><td></td><td></td><td></td></tr> <tr><td>Profit/(loss) for the year available to owners of the Group used in the calculation of diluted EPS</td><td>5,442</td><td>37,620</td><td>(110,724)</td></tr> <tr><td>Weighted average number of shares outstanding, basic</td><td>80,622,788</td><td>80,792,837</td><td>80,849,818</td></tr> <tr><td>Dilutive potential ordinary shares</td><td>643,342</td><td>844,185</td><td>—</td></tr> <tr><td>Weighted average number of shares used in the calculation of diluted EPS</td><td>81,266,130</td><td>81,637,022</td><td>80,849,818</td></tr> <tr><td>Diluted earnings/(loss) per share</td><td>0.07</td><td>0.46</td><td>(1.37)</td></tr> </tbody> </table>

Question: Which year would the basic earnings per share be the highest if the amount was 0.06 in 2019?
Answer: 2018

Question: What would be the change in basic EPS from 2018 to 2019 if the amount was 0.59 in 2019?
Answer: 0.12

Question: What would be the percentage change in diluted EPS from 2017 to 2018 if the amount was 0.32 in 2018?
Answer: 357.14
Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities ADTRAN’s common stock is traded on the NASDAQ Global Select Market under the symbol ADTN. As of February 19, 2020, ADTRAN had 163 stockholders of record and approximately 6,972 beneficial owners of shares held in street name. The following table shows the high and low closing prices per share for our common stock as reported by NASDAQ for the periods indicated. <table> <tbody> <tr><td>COMMON STOCK PRICES</td><td></td><td></td><td></td><td></td></tr> <tr><td>2019</td><td>First Quarter</td><td>Second Quarter</td><td>Third Quarter</td><td>Fourth Quarter</td></tr> <tr><td>High</td><td>$15.40</td><td>$17.81</td><td>$16.40</td><td>$11.59</td></tr> <tr><td>Low</td><td>$10.49</td><td>$13.76</td><td>$ 9.92</td><td>$ 8.09</td></tr> </tbody> </table>

Question: What would be the difference between the high and low closing prices per share for common stock in the second quarter of 2019 if the low closing price was $15.00 instead?
Answer: 2.81

Question: What would be the average low closing price for 2019 if low closing price for first quarter 2019 was $9.90 instead?
Answer: 10.42

Question: What would be the percentage change in the high closing price between the third and fourth quarter in 2019 if the high closing price in the third quarter was $12.00 instead?
Answer: -3.42
The following is a reconciliation of the beginning and ending amounts of unrecognized income tax benefits (in thousands): The amount of unrecognized tax benefits that, if recognized, would impact the effective tax rate is $ 1.5 million and $4.6 million for the fiscal years ended September 28, 2019 and September 29, 2018, respectively. The Company recognizes accrued interest and penalties related to unrecognized tax benefits in income tax expense. The total accrued penalties and net accrued interest with respect to income taxes was approximately $0.2 million for each of the fiscal years ended September 28, 2019, September 29, 2018 and September 30, 2017. The Company recognized less than $0.1 million of expense for accrued penalties and net accrued interest in the Consolidated Statements of Comprehensive Income for each of the fiscal years ended September 28, 2019, September 29, 2018 and September 30, 2017. <table> <tbody> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Balance at beginning of fiscal year</td><td>$5,841</td><td>$3,115</td><td>$2,799</td></tr> <tr><td>Gross increases for tax positions of prior years</td><td>62</td><td>21</td><td>184</td></tr> <tr><td>Gross increases for tax positions of the current year</td><td>39</td><td>2,893</td><td>163</td></tr> <tr><td>Gross decreases for tax positions of prior years</td><td>(3,672)</td><td>(188)</td><td>(31)</td></tr> <tr><td>Balance at end of fiscal year</td><td>2,270</td><td>5,841</td><td>3,115</td></tr> </tbody> </table>

Question: How many years did Gross increases for tax positions of the current year exceed $1,000 thousand if Gross increases for tax positions of the current year in 2019 was $1,2000 thousand instead?
Answer: 2

Question: What would be the change in the Gross increases for tax positions of prior years between 2018 and 2019 if the Gross increases for tax positions of prior years in 2018 was $50 thousand instead?
Answer: 12

Question: What would be the percentage change in the balance at end of fiscal year between 2018 and 2019 if the balance at end of fiscal year in 2019 was $6,000 thousand instead?
Answer: 2.72
Adjusted cash flow A reconciliation showing the items that bridge between net cash from operating activities as reported under IFRS to an adjusted basis is given below. Adjusted cash from operations is used by the Board to monitor the performance of the Group, with a focus on elements of cashflow, such as Net capital expenditure, which are subject to day to day control by the business. Adjusted cash conversion in 2019 is 84% (2018: 91%). Cash conversion is calculated as adjusted cash from operations divided by adjusted operating profit. The adjusted cash flow is included in the Financial Review on page 58. <table> <tbody> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td></td><td>£m</td><td>£m</td></tr> <tr><td>Net cash from operating activities as reported under IFRS</td><td>227.4</td><td>212.6</td></tr> <tr><td>Acquisition and disposal costs</td><td>2.5</td><td>0.2</td></tr> <tr><td>Net capital expenditure excluding acquired intangibles from acquisitions</td><td>(59.0)</td><td>(31.5)</td></tr> <tr><td>Tax paid</td><td>78.4</td><td>61.6</td></tr> <tr><td>Repayments of principal under lease liabilities</td><td>(11.2)</td><td>–</td></tr> <tr><td>Adjusted cash from operations</td><td>238.1</td><td>242.9</td></tr> </tbody> </table>

Question: In which year would the adjusted cash from operations be larger if the amount in 2019 was 248.1 million instead?
Answer: 2019

Question: What would the percentage change in the adjusted cash conversion in 2019 from 2018 be if the amount in 2019 was 94% instead?
Answer: 10

Question: What would the percentage change in the amount of tax paid in 2019 from 2018 be if the amount in 2019 was 80.0 million instead?
Answer: 29.87
Single figure table for total remuneration (audited) Single figure for the total remuneration received by each executive director for the 52 weeks ended 30 March 2019 (2018/19) and 31 March 2018 (2017/18). Gavin Darby Mr Darby received a basic salary of £700,000 per annum and a salary supplement in lieu of pension of 20% of base salary on a pro rata basis for the period up to 31 January 2019. Mr Darby received a pro rata bonus of £525,500 for the financial period to 31 January 2019. Benefits were provided for the period up to 31 January 2019 relating to the provision of an executive driver service, private health insurance and annual medical assessment. Alastair Murray Mr Murray received a basic salary for the period of £416,201 per annum and an annualised supplement in lieu of pension of 7.5% of the Earnings Cap (£160,800 for the 2018/19 tax year) which equates to £12,060 for the period together with an additional RPI adjusted pensions supplement of £24,348. He was appointed Acting CEO on 1 February 2019, in addition to his current role of Chief Financial Officer, on a temporary basis whilst the Board conducts a search process for a new CEO. In recognition of this significant additional responsibility, it was agreed that Mr Murray would receive a monthly salary supplement of £20,000 (which does not count towards pension, annual bonus or long-term incentives) whilst he carries out this role. Mr Murray received a bonus of £231,615 for the financial period. Benefits related to the provision of a company car, use of an executive driver service (following his appointment as Acting CEO) and private health insurance. In line with the current Remuneration Policy, one-third of his annual bonus award will be in the form of shares deferred for three years. Full details of the annual bonus performance assessments for Mr Darby and Mr Murray are set out on pages 53 to 55. <table> <tbody> <tr><td></td><td>Gavin Darby</td><td></td><td>Alastair Murray</td><td></td></tr> <tr><td></td><td>2018/19</td><td>2017/18</td><td>2018/19</td><td>2017/18</td></tr> <tr><td></td><td>£’000</td><td>£’000</td><td>£’000</td><td>£’000</td></tr> <tr><td>Salary</td><td>583</td><td>700</td><td>416</td><td>408</td></tr> <tr><td>Salary supplement</td><td>–</td><td>–</td><td>40</td><td>–</td></tr> <tr><td>Taxable benefits</td><td>17</td><td>22</td><td>27</td><td>24</td></tr> <tr><td>Pension</td><td>117</td><td>140</td><td>36</td><td>35</td></tr> <tr><td>Annual Bonus</td><td>525</td><td>368</td><td>232</td><td>153</td></tr> <tr><td>Share based awards</td><td>–</td><td>–</td><td>–</td><td>–</td></tr> <tr><td>Total</td><td>1,242</td><td>1,230</td><td>751</td><td>620</td></tr> </tbody> </table>

Question: If salary of Gavin Darby in 2018/19 was 650 thousands, what would be the change from 2017/18 to 2018/19?
Answer: -50

Question: If salary of Alastair Murray in 2018/19 was 402 thousands, what would be the average in 2017/18 and 2018/19?
Answer: 405

Question: If taxable benefit for Gavin Darby 2018/19 was 28 thousands, what would be the average for 2017/18 and 2018/19?
Answer: 25
Gross Profit Gross profit increased $269.4 million, or 45.2%, for the year ended December 31, 2019 compared to the same period in 2018. As a percentage of total revenues, gross profit decreased from 55.6% in the year ended December 31, 2018 to 54.9% in the year ended December 31, 2019, due to Shopify Payments representing a larger percentage of total revenue and an increase in amortization of technology related to the 6RS acquisition as well as other platform enhancements. This was partly offset by lower third-party infrastructure and hosting costs and employee-related costs as a percentage of revenues as well as the relative growth of higher-margin merchant solutions products, namely Shopify Capital and referral fees from partners. Gross profit increased $216.0 million, or 56.8%, for the year ended December 31, 2018 compared to the same period in 2017. As a percentage of total revenues, gross profit decreased from 56.5% in the year ended December 31, 2017 to 55.6% in the year ended December 31, 2018, due to Shopify Payments representing a larger percentage of total revenue, increasing the functionality and flexibility of our hosting infrastructure, and higher product costs associated with expanding our product offerings. This was partly offset by the relative growth of higher-margin merchant solutions products, namely referral fees from partners, Shopify Capital, and Shopify Shipping. <table> <tbody> <tr><td></td><td>Years ended December 31</td><td></td><td></td><td>2019 vs 2018</td><td>2018 vs 2017</td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td><td>% Change</td><td>% Change</td></tr> <tr><td></td><td>(in thousands, except percentages)</td><td></td><td></td><td></td><td></td></tr> <tr><td>Gross profit</td><td>$ 865,643</td><td>$ 596,267</td><td>$ 380,253</td><td>45.2 %</td><td>56.8 %</td></tr> <tr><td>Percentage of total revenues</td><td>54.9 %</td><td>55.6 %</td><td>56.5 %</td><td></td><td></td></tr> </tbody> </table>

Question: Between year ended 2018 and 2019, which year would have higher gross profit if year ended December 31, 2018's gross profit was $870,000 (in thousands)?
Answer: 2018

Question: Between year ended 2017 and 2018, which year would have higher gross profit if year ended December 31, 2017's gross profit was $600,000 (in thousands)?
Answer: 2017

Question: What would be the average gross profit for 2018 and 2019 if 2018 gross profit was $550,000 (in thousands)?
Answer: 707821.5
3. EARNINGS PER SHARE: Basic earnings per share available to common shareholders is calculated by dividing net income less preferred stock dividend requirements by the weighted average common shares outstanding for each period. Diluted earnings per share available to common shareholders is calculated by dividing income from operations less preferred stock dividend requirements (when anti-dilutive) by the sum of the weighted average common shares outstanding and the weighted average dilutive equity awards. <table> <tbody> <tr><td></td><td>For Fiscal Years</td><td></td></tr> <tr><td></td><td>2019 Basic</td><td>2018 Basic</td></tr> <tr><td>Weighted average common shares outstanding</td><td>597,961</td><td>660,925</td></tr> <tr><td>Net income available to common shareholders</td><td>$3,202,943</td><td>$3,614,610</td></tr> <tr><td>Net earnings per share available to common shareholders</td><td>$5.36</td><td>$5.47</td></tr> </tbody> </table>

Question: What would be the percentage change in the weighted average basic common shares outstanding between 2018 and 2019 if the weighted average common shares outstanding in 2019 is increased by 5,000?
Answer: -8.77

Question: What would be the percentage change in the net income available to common shareholders between 2018 and 2019 if the net income available in 2019 is increased by 5%?
Answer: -6.96

Question: What would be the average net earnings per share available to common basic shareholders in 2018 and 2019 if the net earnings per share in 2018 is decreased by $0.47?
Answer: 5.18
We engaged with Dell in the following ongoing related party transactions, which resulted in costs to us: • We purchase and lease products and purchase services from Dell. • From time to time, we and Dell enter into agreements to collaborate on technology projects, and we pay Dell for services provided to us by Dell related to such projects. • In certain geographic regions where we do not have an established legal entity, we contract with Dell subsidiaries for support services and support from Dell personnel who are managed by us. The costs incurred by Dell on our behalf related to these employees are charged to us with a mark-up intended to approximate costs that would have been incurred had we contracted for such services with an unrelated third party. These costs are included as expenses on our consolidated statements of income and primarily include salaries, benefits, travel and occupancy expenses. Dell also incurs certain administrative costs on our behalf in the U.S. that are recorded as expenses on our consolidated statements of income. • In certain geographic regions, Dell files a consolidated indirect tax return, which includes value added taxes and other indirect taxes collected by us from our customers. We remit the indirect taxes to Dell and Dell remits the tax payment to the foreign governments on our behalf. • From time to time, we invoice end users on behalf of Dell for certain services rendered by Dell. Cash related to these services is collected from the end user by us and remitted to Dell. • From time to time, we also enter into agency arrangements with Dell that enable us to sell our subscriptions and services, leveraging the Dell enterprise relationships and end customer contracts. Information about our payments for such arrangements during the periods presented consisted of the following (table in millions): 1) Amount includes indirect taxes that were remitted to Dell during the periods presented. We also purchase Dell products through Dell’s channel partners. Purchases of Dell products through Dell’s channel partners were not significant during the periods presented. <table> <tbody> <tr><td></td><td></td><td>For the Year Ended</td><td></td></tr> <tr><td></td><td>January 31, 2020</td><td>February 1, 2019</td><td>February 2, 2018</td></tr> <tr><td>Purchases and leases of products and purchases of services(1)</td><td>$242</td><td>$200</td><td>$142</td></tr> <tr><td>Dell subsidiary support and administrative costs</td><td>119</td><td>145</td><td>212</td></tr> </tbody> </table>

Question: What would be the change in Purchases and leases of products and purchases of services between 2018 and 2019 if Purchases and leases of products and purchases of services in 2018 was $100 million instead?
Answer: 100

Question: How many years would Dell subsidiary support and administrative costs exceed $200 million if Dell subsidiary support and administrative costs in 2019 was $210 million instead?
Answer: 2

Question: What would be the percentage change in the Dell subsidiary support and administrative costs between 2019 and 2020 if Dell subsidiary support and administrative costs in 2019 was $200 million instead?
Answer: 37.93
Capital management The Group considers capital to be net debt plus total equity. Net debt is calculated as total bank debt and lease financing, less unamortised debt fees and cash and cash equivalents as shown in note 32. Total equity is as shown in the Consolidated balance sheet. The calculation of total capital is shown in the table below: Following the application of IFRS 16, total capital for the year ended 31 March 2018 has been restated (note 2). The objectives for managing capital are to safeguard the Group’s ability to continue as a going concern, in order to provide returns for shareholders and benefits for other stakeholders and to maintain an efficient capital structure to optimise the cost of capital. In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares or take other steps to increase share capital and reduce or increase debt facilities. As at 31 March 2019, the Group had borrowings of £313.0m (2018: £343.0m) through its Syndicated revolving credit facility (2018: Syndicated Term Loan). Interest is payable on this facility at a rate of LIBOR plus a margin of between 1.2% and 2.1% depending on the consolidated leverage ratio of Auto Trader Group plc and its subsidiaries, which is calculated and reviewed on a biannual basis. The Group remains in compliance with its banking covenants. <table> <tbody> <tr><td></td><td>2019</td><td>(Restated) 2018</td></tr> <tr><td></td><td>£m</td><td>£m</td></tr> <tr><td>Total net debt</td><td>321.0</td><td>355.2</td></tr> <tr><td>Total equity</td><td>59.0</td><td>5.6</td></tr> <tr><td>Total capital</td><td>380.0</td><td>360.8</td></tr> </tbody> </table>

Question: In which year would total capital be larger if the amount in 2018 was 380.8 million instead?
Answer: 2018

Question: What would the change in total capital in 2019 from 2018 be if the amount in 2019 was 380.8 million instead?
Answer: 20

Question: What would the percentage change in total capital in 2019 from 2018 be if the amount in 2019 was 380.8 million instead?
Answer: 5.54