aveni-ai/aveni-bench-tat-hqa huggingface dataset:
Common Stock Outstanding The following represents the common stock outstanding for the fiscal year ended: (1) During fiscal years 2018, 2017 and 2016, the Company’s Board of Directors authorized the repurchase of $350.0 million, $450.0 million and $400.0 million, respectively, of the Company’s common stock under share repurchase programs, which were repurchased during fiscal years 2019, 2018 and 2017, respectively. <table> <tbody> <tr><td></td><td></td><td>Fiscal Year Ended August 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Common stock outstanding:</td><td></td><td></td><td></td></tr> <tr><td>Beginning balances</td><td>164,588,172</td><td>177,727,653</td><td>186,998,472</td></tr> <tr><td>Shares issued upon exercise of stock options</td><td>11,348</td><td>30,832</td><td>172,620</td></tr> <tr><td>Shares issued under employee stock purchase plan</td><td>1,282,042</td><td>1,105,400</td><td>1,228,316</td></tr> <tr><td>Vesting of restricted stock</td><td>1,983,261</td><td>2,727,229</td><td>2,102,049</td></tr> <tr><td>Purchases of treasury stock under employee stock plans</td><td>(489,836)</td><td>(793,052)</td><td>(550,096)</td></tr> <tr><td>Treasury shares purchased(1)</td><td>(13,854,607)</td><td>(16,209,890)</td><td>(12,223,708)</td></tr> <tr><td>Ending balances</td><td>153,520,380</td><td>164,588,172</td><td>177,727,653</td></tr> </tbody> </table>

Question: What would be the change in the Vesting of restricted stock between 2018 and 2019 if the vesting of restricted stock in 2019 was 3,000,000 instead?
Answer: 272771

Question: How many years would the Shares issued upon exercise of stock options exceed 100,000 if the shares issued upon exercise of stock options in 2018 was 110,000 instead?
Answer: 2

Question: What would be the percentage change in the ending balance between 2018 and 2019 if the ending balance in 2019 was 200,000,000 instead?
Answer: 21.52
Net Cash Provided By Operating Activities and Free Cash Flow The following table presents a reconciliation of net cash provided by operating activities to free cash flow (in thousands, except for percentages): Net cash provided by operating activities for the twelve months ended December 31, 2019 was $115.5 million as compared to $90.3 million during the same period in 2018. The increase was primarily due to improved profitability, improved collections, and other working capital changes in 2019 when compared to the same period in 2018. Free cash flow for the twelve months ended December 31, 2019 was $72.8 million, resulting in a free cash flow margin of 12.6%, as compared to free cash flow of $49.8 million and a free cash flow margin of 9.3% for the same period in 2018. The increase was primarily due to both improved profitability and collections, and is partially offset by cash paid for interest on our convertible notes of $17.4 million in the twelve months ended December 31, 2019. Refer to the section titled “Liquidity and Capital Resources” for additional information on the convertible notes. <table> <tbody> <tr><td></td><td></td><td>Year Ended December 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Reconciliation of free cash flow:</td><td></td><td></td><td></td></tr> <tr><td>Net cash provided by operating activities</td><td>$115,549</td><td>$90,253</td><td>$67,510</td></tr> <tr><td>Capital expenditures</td><td>(18,034)</td><td>(14,895)</td><td>(7,100)</td></tr> <tr><td>Capitalized software costs</td><td>(24,668)</td><td>(25,515)</td><td>(20,571)</td></tr> <tr><td>Free cash flow</td><td>$72,847</td><td>$49,843</td><td>$39,839</td></tr> <tr><td>Free cash flow margin</td><td>12.6%</td><td>9.3%</td><td>8.3%</td></tr> </tbody> </table>

Question: What would the average net cash provided by operating activities from 2017-2019 be if net cash provided by operating activities was $200,000 in 2019 instead?
Answer: 119254.33

Question: What would the change in free flow cash margin between 2017 and 2018 be if free flow cash margin was 10.0% in 2018 instead?
Answer: 1.7

Question: What would the change in free cash flow between 2018 and 2019 be if free cash flow was $60,000 in 2018 instead?
Answer: 12847
OPERATING COSTS AND ADJUSTED EBITDA Bell Wireline operating costs were essentially stable year over year, decreasing by 0.1% in 2019, compared to 2018, resulting from: • The favourable impact from the adoption of IFRS 16 in 2019 • Continued effective cost containment • Lower pension expenses reflecting reduced DB costs These factors were partly offset by: • Higher cost of goods sold related to the growth in product sales • Increased costs from the acquisition of Axia • Greater payments to other carriers from increased sales of international wholesale long distance minutes Bell Wireline adjusted EBITDA grew by 1.7% in 2019, compared to last year, reflecting the growth in revenues as operating expenses were relatively stable year over year. Adjusted EBITDA margin increased to 43.8% in 2019, compared to the 43.4% achieved last year, resulting from the favourable impact of the adoption of IFRS 16 in 2019 and the flow-through of the service revenue growth, offset in part by higher low-margin product sales in our total revenue base. <table> <tbody> <tr><td></td><td>2019</td><td>2018</td><td>$ CHANGE</td><td>% CHANGE</td></tr> <tr><td>Operating costs</td><td>(6,942)</td><td>(6,946)</td><td>4</td><td>0.1%</td></tr> <tr><td>Adjusted EBITDA</td><td>5,414</td><td>5,321</td><td>93</td><td>1.7%</td></tr> <tr><td>Adjusted EBITDA margin</td><td>43.8%</td><td>43.4%</td><td></td><td>0.4 pts</td></tr> </tbody> </table>

Question: What would the sum of the adjusted EBITDA in 2018 and 2019 be if the amount for 2019 is 5,400?
Answer: 10721

Question: What would the sum of the operating costs in 2018 and 2019 be if the amount for 2019 was -7,000?
Answer: -13946

Question: What would the percentage of the 2019 adjusted EBITDA over the sum of the adjusted EBITDA in 2018 and 2019 be if the amount for 2019 is 5,400? 
Answer: 50.37
The following tables summarize the activity related to deferred revenue and financed unearned services revenue (in millions): During the years ended April 26, 2019 and April 27, 2018, we recognized $1,722 million and $1,806 million, respectively, that was included in the deferred revenue and financed unearned services revenue balance at the beginning of the respective periods. As of April 26, 2019, the aggregate amount of the transaction price allocated to the remaining performance obligations related to customer contracts that are unsatisfied or partially unsatisfied was $3,668 million, which is equivalent to our deferred revenue and unearned services revenue balance. Because customer orders are typically placed on an as-needed basis, and cancellable without penalty prior to shipment, orders in backlog may not be a meaningful indicator of future revenue and have not been included in this amount. We expect to recognize as revenue approximately 50% of our deferred revenue and financed unearned services revenue balance in the next 12 months, approximately 25% in the next 13 to 24 months, and the remainder thereafter. <table> <tbody> <tr><td></td><td>Year Ended</td><td></td></tr> <tr><td></td><td>April 26, 2019</td><td>April 27, 2018</td></tr> <tr><td>Balance at beginning of period</td><td>$ 3,363</td><td>$ 3,213</td></tr> <tr><td>Additions</td><td>2,763</td><td>2,566</td></tr> <tr><td>Revenue recognized during the period</td><td>(2,458 )</td><td>(2,416 )</td></tr> <tr><td>Balance at end of period</td><td>$ 3,668</td><td>$ 3,363</td></tr> </tbody> </table>

Question: What would be the change in the balance at beginning of period between 2018 and 2019 if the balance at beginning of period in 2019 was $4,000 million instead?
Answer: 787

Question: How many years would balance at end of period exceed $3,500 million if balance at end of period in 2018 was $4,000 million instead?
Answer: 2

Question: What would be the percentage change in additions between 2018 and 2019 if additions in 2019 were $3,000 million instead?
Answer: 16.91
Selling, general and administrative Selling, general and administrative expense consists primarily of salaries and other personnel-related costs, professional fees, insurance costs, and other business development and selling expenses. The following table shows selling, general and administrative expense for the years ended December 31, 2019, 2018, and 2017: Selling, general and administrative expense in 2019 increased compared to 2018 primarily due to higher employee compensation expense, lower accretion expense in 2018 associated with the reduction in our module collection and recycling liability described above, and higher professional fees. <table> <tbody> <tr><td></td><td></td><td>Year Ended</td><td></td><td>Change</td><td></td><td></td><td></td></tr> <tr><td>(Dollars in thousands)</td><td>2019</td><td>2018</td><td>2017</td><td>2019 over 2018</td><td></td><td>2018 over 2017</td><td></td></tr> <tr><td>Selling, general and administrative</td><td>$205,471</td><td>$176,857</td><td>$202,699</td><td>$28,614</td><td>16%</td><td>$(25,842)</td><td>(13)%</td></tr> <tr><td>% of net sales .</td><td>6.7%</td><td>7.9%</td><td>6.9%</td><td></td><td></td><td></td><td></td></tr> </tbody> </table>

Question: Suppose the percentage of net sales in 2019 decreased by 1%, what is the new amount of net sales derived in 2019?
Answer: 3604754.39

Question: If the selling, general and administrative expense in 2019 increased by 5,000 thousands, what is the new net difference in selling, general and administrative expense between 2019 and 2017?
Answer: 7772

Question: Suppose the percentage of net sales in 2018 is 7%, what is the new difference in net sales amount in 2019 and 2018?
Answer: 540202.77
Liquidity and Capital Resources As of December 31, 2019, we had approximately $36.1 million of cash and cash equivalents and short term investments, a decrease of approximately $7.2 million from $43.3 million in 2018. During 2018, our board of directors authorized the repurchase of issued and outstanding shares of our common stock having an aggregate value of up to $10.0 million pursuant to a share repurchase program. No shares were repurchased under this program in 2019, As of December 31, 2019, we have a remaining authorization of $8.0 million for future share repurchases. In 2013, we made a $5 million commitment to invest in an innovation fund through JVP to invest in early-stage cyber technology companies. We sold our interest in JVP in December 2019. There is no further commitment remaining. <table> <tbody> <tr><td></td><td>December 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td></td><td></td><td>(in thousands)</td></tr> <tr><td>Cash &amp; cash equivalents</td><td>$18,304</td><td>$32,011</td></tr> <tr><td>Short term investments</td><td>17,779</td><td>11,303</td></tr> <tr><td></td><td>$36,083</td><td>$43,314</td></tr> </tbody> </table>

Question: What would be the percentage change in the cash & cash equivalents between 2018 and 2019 if the cash and cash equivalents in 2019 is increased by $50,000,000?
Answer: 113.38

Question: What would be the percentage change in the short term investments between 2018 and 2019 if the short term investments in 2019 is increased by 10%?
Answer: 73.02

Question: What would be the percentage change in the total liquidity and capital resources between 2018 and 2019 if the amount in 2019 is instead $45,000,000?
Answer: 3.89
Our revenues and operating results are significantly affected by the timing, number and breadth of our theatrical releases and their budgets, the timing of television syndication agreements, and our amortization policy for the first 12 months of commercial exploitation for a film. The timing of releases is determined based on several factors. A significant portion of the films we distribute are delivered to Indian theaters at times when theater attendance has traditionally been highest, including school holidays, national holidays and the festivals. This timing of releases also takes into account competitor film release dates, major cricket events in India and film production schedules. Significant holidays and festivals, such as Diwali, Eid and Christmas, occur during July to December each year, and the Indian Premier League cricket season generally occurs during April and May of each year. The Tamil New Year, called Pongal, falls in January each year making the quarter ending March an important one for Tamil releases. Our quarterly results can vary from one period to the next, and the results of one quarter are not necessarily indicative of results for the next or any future quarter. Our revenue and operating results are therefore seasonal in nature due to the impact on income of the timing of new releases as well as timing and quantum of catalogue revenues. <table> <tbody> <tr><td></td><td></td><td>Three Months Ended</td><td></td><td></td></tr> <tr><td></td><td>June 30, 2018</td><td>September 30, 2018</td><td>December 31, 2018</td><td>March 31, 2019</td></tr> <tr><td></td><td></td><td>(in thousands)</td><td></td><td></td></tr> <tr><td>Revenue</td><td>60,212</td><td>63,425</td><td>76,744</td><td>69,745</td></tr> <tr><td>Adjustment towards significant financing component</td><td>6,410</td><td>8,837</td><td>9,917</td><td>9,303</td></tr> <tr><td>Gross Revenue</td><td>66,622</td><td>72,262</td><td>86,661</td><td>79,048</td></tr> </tbody> </table>

Question: If Gross revenue for Three Months Ended June 30, 2018 was $80,000 thousand, what would be the Three months ended periods that have gross revenue exceeding $70,000 thousand?
Answer: June 30, 2018, September 30, 2018, December 31, 2018, March 31, 2019

Question: If Adjustment towards significant financing component in December 2018 was 10,000 thousands, what would be the average quarterly Adjustment towards significant financing component for 2018?
Answer: 8637.5

Question: If Gross Revenue in December 2018 was 70,000 thousands, what would be the percentage increase / (decrease) in the Gross Revenue from Three Months Ended  December 2018 to March 2019?
Answer: 12.93
* 2019 results were impacted by Red Hat purchase accounting and acquisition-related activity. Total expense and other (income) increased 13.7 percent in the fourth quarter with an expense-to-revenue ratio of 32.6 percent compared to 28.7 percent in the fourth quarter of 2018. The year-to-year increase was a result of higher spending (15 points) driven by Red Hat (15 points) and higher acquisitionrelated charges and amortization of acquired intangible assets associated with the Red Hat transaction (4 points), partially offset by higher divestiture gains (3 points) and lower non-operating retirement-related costs (3 points). Total operating (non-GAAP) expense and other income increased 14.7 percent year to year primarily driven by the higher spending, partially offset by the divestiture gains, as described above. <table> <tbody> <tr><td>($ in millions)</td><td></td><td></td><td></td></tr> <tr><td>For the fourth quarter:</td><td>2019</td><td>2018</td><td>Yr.-to-Yr. Percent/ Margin Change*</td></tr> <tr><td>Total consolidated expense and other (income)</td><td>$7,107</td><td>$6,253</td><td>13.7%</td></tr> <tr><td>Non-operating adjustments</td><td></td><td></td><td></td></tr> <tr><td>Amortization of acquired intangible assets</td><td>(294)</td><td>(106)</td><td>176.0</td></tr> <tr><td>Acquisition-related charges</td><td>(27)</td><td>(13)</td><td>104.7</td></tr> <tr><td>Non-operating retirement related (costs)/income</td><td>(196)</td><td>(387)</td><td>(49.4)</td></tr> <tr><td>Operating (non-GAAP) expense and other (income)</td><td>$6,591</td><td>$5,746</td><td>14.7%</td></tr> <tr><td>Total consolidated expense-to-revenue ratio</td><td>32.6%</td><td>28.7%</td><td>3.9pts</td></tr> <tr><td>Operating (non-GAAP) expense-to-revenue ratio</td><td>30.3%</td><td>26.4%</td><td>3.9pts</td></tr> </tbody> </table>

Question: If Total consolidated expense and other (income) in 2019 increased to 10,000 million, what is the increase / (decrease) from 2018 to 2019?
Answer: 3747

Question: If Amortization of acquired intangible assets in 2019 increased to (300) million, what is the average?
Answer: -203

Question: If Operating (non-GAAP) expense and other (income) in 2018 increased to 6,000 million, what is the average?
Answer: 6295.5
Employee Share Ownership Plan UK employees are eligible to participate in the Employee Share Ownership Plan (ESOP). The aim of the ESOP is to encourage increased shareholding in the Company by all UK employees and so there are no performance conditions. Employees are invited to join the ESOP when an offer is made each year. Individuals save for 12 months during the accumulation period and subscribe for shares at the lower of the price at the beginning and the end of the accumulation period under HMRC rules. The Company provides a matching share for each share purchased by the individual. Shares issued under the ESOP have been measured using the Present Economic Value (PEV) valuation methodology. The relevant disclosures in respect of the Employee Share Ownership Plans are set out below. The accumulation period for the 2019 ESOP ends in September 2020, therefore some figures are projections. <table> <tbody> <tr><td></td><td>2015 Grant</td><td>2016 Grant</td><td>2017 Grant</td><td>2018 Grant</td><td>2019 Grant</td></tr> <tr><td>Grant date</td><td>1st October</td><td>1st October</td><td>1st October</td><td>1st October</td><td>1st October</td></tr> <tr><td>Exercise price</td><td>2,797.0p</td><td>4,477.3p</td><td>5,496.7p</td><td>7,240.0p</td><td>7,835.0p</td></tr> <tr><td>Number of employees</td><td>1,038</td><td>1,040</td><td>1,229</td><td>1,294</td><td>1,318</td></tr> <tr><td>Shares under scheme</td><td>34,449</td><td>22,173</td><td>22,411</td><td>16,687</td><td>16,820</td></tr> <tr><td>Vesting period</td><td>3 years</td><td>3 years</td><td>3 years</td><td>3 years</td><td>3 years</td></tr> <tr><td>Expected volatility</td><td>21%</td><td>21%</td><td>21%</td><td>19%</td><td>21%</td></tr> <tr><td>Risk free interest rate</td><td>0.4%</td><td>0.1%</td><td>0.4%</td><td>0.8%</td><td>0.5%</td></tr> <tr><td>Expected dividend yield</td><td>2.5%</td><td>2.5%</td><td>2.3%</td><td>2.0%</td><td>1.8%</td></tr> <tr><td>Fair value</td><td>2,931.3p</td><td>4,696.7p</td><td>5,799.0p</td><td>7,623.7p</td><td>8,305.1p</td></tr> </tbody> </table>

Question: In which grant year would the risk free interest rate be the highest if the rate in 2019 was 0.9% instead?
Answer: 2019

Question: What would the change in the number of employees in 2019 from 2018 be if the number for 2019 was 1,300 employees instead?
Answer: 6

Question: What would the percentage change in the number of employees in 2019 from 2018 be if the number for 2019 was 1,300 employees instead?
Answer: 0.46
Contractual Obligations and Contingent Liabilities and Commitments Our principal commitments consist primarily of obligations under operating and financing leases, which include among others, certain leases of our offices, colocations and servers as well as contractual commitment related network infrastructure and data center operations. The following table summarizes our commitments to settle contractual obligations in cash as of December 31, 2019: (1) Finance leases are related to servers and network infrastructure and our data center operations. As of December 31, 2019, we had severance agreements with certain employees which would require us to pay up to approximately $6.4 million if all such employees were terminated from employment with our Company following a triggering event (e.g., change of control) as defined in the severance agreements. <table> <tbody> <tr><td></td><td>Payments Due by Year Ending December 31, 2020</td><td></td><td></td><td></td><td></td></tr> <tr><td>(In thousands)</td><td>Total</td><td>Year 1 (1)</td><td>Years 2 &amp; 3</td><td>Years 4 &amp; 5</td><td>Beyond 5 Years</td></tr> <tr><td>Operating leases, including imputed interest</td><td>12,807</td><td>3,519</td><td>5,102</td><td>4,186</td><td>—</td></tr> <tr><td>Finance leases, including imputed interest (1)</td><td>2,165</td><td>1,423</td><td>736</td><td>6</td><td>—</td></tr> <tr><td>Total contractual obligations</td><td>$ 14,972</td><td>$ 4,942</td><td>$ 5,838</td><td>$ 4,192</td><td>$ —</td></tr> </tbody> </table>

Question: What would be the payments due for Operating leases, including imputed interest from years 1 to 3 if the amount in year 1 was twice the amount in Years 4 & 5?
Answer: 13474

Question: What would be the percentage constitution of total operating leases among the total contractual obligations if the total contractual obligations was 16,000 thousand instead?
Answer: 80.04

Question: How much more in total contractual obligations would the company expect to spend in Year 1 than Years 4 & 5 if the value in Year 1 was $5,000 thousand instead?
Answer: 808
Contract Balances The following table provides information about contract assets and contract liabilities from contracts with customers (amounts in thousands): Contract assets, reported within current assets and other long-term assets in the consolidated balance sheets, primarily result from revenue being recognized when a license is delivered and payments are made over time. Contract liabilities primarily relate to advance consideration received from customers, deferred revenue, for which transfer of control occurs, and therefore revenue is recognized, as services are provided. Contract balances are reported in a net contract asset or liability position on a contract-by-contract basis at the end of each reporting period. The Company recognized $4.4 million of revenue during the year ended September 30, 2019 that was included in the contract liability balance at the beginning of the period. <table> <tbody> <tr><td></td><td>September 30, 2019</td><td>October 1, 2018</td></tr> <tr><td>Contract assets, current</td><td>$2,350</td><td>$169</td></tr> <tr><td>Contract assets, non-current</td><td>581</td><td>507</td></tr> <tr><td>Contract liabilities, current</td><td>5,612</td><td>4,281</td></tr> <tr><td>Contract liabilities, non-current</td><td>736</td><td>485</td></tr> </tbody> </table>

Question: What would be the percentage change of total balances of contract assets, including current and non-current, from 2018 to 2019, if the balance of current contract assets in 2018 was $500 thousand?
Answer: 191.06

Question: What would be the total balance of contract assets and liabilities in 2019 if the current contract liabilities were $4,500 thousand?
Answer: 8167

Question: What would be the ratio of contract liabilities to contract assets in 2018 if the current contract assets were $650 thousand?
Answer: 4.12