aveni-ai/aveni-bench-tat-hqa huggingface dataset:
OTHER INCOME (EXPENSE), NET The components of other income (expense), net were as follows: We use derivative instruments to: manage risks related to foreign currencies, equity prices, interest rates, and credit; enhance investment returns; and facilitate portfolio diversification. Gains and losses from changes in fair values of derivatives that are not designated as hedging instruments are primarily recognized in other income (expense), net. Fiscal Year 2019 Compared with Fiscal Year 2018 Interest and dividends income increased primarily due to higher yields on fixed-income securities. Interest expense decreased primarily driven by a decrease in outstanding long-term debt due to debt maturities, offset in part by higher finance lease expense. Net recognized gains on investments decreased primarily due to lower gains on sales of equity investments. Net gains on derivatives includes gains on foreign exchange and interest rate derivatives in the current period as compared to losses in the prior period. Fiscal Year 2018 Compared with Fiscal Year 2017 Dividends and interest income increased primarily due to higher average portfolio balances and yields on fixed-income securities. Interest expense increased primarily due to higher average outstanding long-term debt and higher finance lease expense. Net recognized gains on investments decreased primarily due to higher losses on sales of fixed-income securities, offset in part by higher gains on sales of equity securities. Net losses on derivatives decreased primarily due to lower losses on equity, foreign exchange, and commodity derivatives, offset in part by losses on interest rate derivatives in the current period as compared to gains in the prior period. <table> <tbody> <tr><td>(In millions)</td><td></td><td></td><td></td></tr> <tr><td>Year Ended June 30,</td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Interest and dividends income</td><td>$ 2,762</td><td>$ 2,214</td><td>$ 1,387</td></tr> <tr><td>Interest expense</td><td>(2,686)</td><td>(2,733)</td><td>(2,222)</td></tr> <tr><td>Net recognized gains on investments</td><td>648</td><td>2,399</td><td>2,583</td></tr> <tr><td>Net gains (losses) on derivatives</td><td>144</td><td>(187)</td><td>(510)</td></tr> <tr><td>Net losses on foreign currency remeasurements</td><td>(82)</td><td>(218)</td><td>(111)</td></tr> <tr><td>Other, net</td><td>(57)</td><td>(59)</td><td>(251)</td></tr> <tr><td>Total</td><td>$ 729</td><td>$ 1,416</td><td>$ 876</td></tr> </tbody> </table>

Question: What is the average interest and dividend income for the 3 year period from 2017 to 2019, if the interest and dividend income in 2017 was $2,100 million?
Answer: 2358.67

Question: What is the average total income for the 3 year period from 2017 to 2019, if the total income for 2017 was $1,200 million??
Answer: 1115

Question: What was the % change in interest and dividends income from 2018 to 2019, if the total interest and dividend income was $3,000 million in 2019?
Answer: 35.5
Provision for income taxes We are a U.S.-based multinational company subject to tax in multiple U.S. and international tax jurisdictions. A substantial portion of our international earnings were generated from subsidiaries organized in Ireland and Singapore. Our results of operations would be adversely affected to the extent that our geographical mix of income becomes more weighted toward jurisdictions with higher tax rates and would be favorably affected to the extent the relative geographic mix shifts to lower tax jurisdictions. Any change in our mix of earnings is dependent upon many factors and is therefore difficult to predict. The increase in our effective tax rate in fiscal 2019 compared to fiscal 2018 was primarily due to one-time benefits from the 2017 Tax Act in fiscal 2018. In addition, increases in tax expense in fiscal 2019 are attributable to the valuation allowance on capital losses for which we cannot yet recognize a tax benefit. <table> <tbody> <tr><td></td><td>Fiscal Year</td><td></td></tr> <tr><td>(In millions, except for percentages)</td><td>2019</td><td>2018</td></tr> <tr><td>Income from continuing operations before income taxes</td><td>$108</td><td>$437</td></tr> <tr><td>Provision for (benefit from) income taxes</td><td>$92</td><td>$(690)</td></tr> <tr><td>Effective tax rate on income from continuing operations</td><td>85%</td><td>(158)%</td></tr> </tbody> </table>

Question: If the Income from continuing operations before income taxes for Fiscal 2019 was $100 million, What would be the change in Income from continuing operations before income taxes from fiscal 2018 to fiscal 2019?
Answer: 337

Question: If the Income from continuing operations before income taxes for Fiscal 2019 was $100 million, What would be the average  Income from continuing operations before income taxes for fiscal 2019 and fiscal 2018?
Answer: 268.5

Question: If the Provision for (benefit from) income taxes for fiscal 2019 was $200 million, What would be the average  Provision for (benefit from) income taxes?
Answer: -245
Free cash flow Our non-GAAP financial measures also include free cash flow, which we define as cash provided by (used in) operating activities less the amount of property and equipment purchased. Management believes that information regarding free cash flow provides investors with an important perspective on the cash available to invest in our business and fund ongoing operations. However, our calculation of free cash flow may not be comparable to similar measures used by other companies. We believe these non-GAAP financial measures are helpful in understanding our past financial performance and our future results. Our non-GAAP financial measures are not meant to be considered in isolation or as a substitute for comparable GAAP measures and should be read only in conjunction with our consolidated financial statements prepared in accordance with GAAP. Our management regularly uses our supplemental non-GAAP financial measures internally to understand, manage and evaluate our business, and make operating decisions. These non-GAAP measures are among the primary factors management uses in planning for and forecasting future periods. Compensation of our executives is based in part on the performance of our business based on certain of these non-GAAP measures. We monitor the following non-GAAP financial measures: <table> <tbody> <tr><td></td><td>For the year ended December 31,</td><td></td><td></td></tr> <tr><td>(in thousands, except percentages and per share data)</td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Non-GAAP gross profit</td><td>$168,242</td><td>$163,376</td><td>$153,849</td></tr> <tr><td>Non-GAAP gross margin</td><td>82.0%</td><td>84.6%</td><td>85.6%</td></tr> <tr><td>Non-GAAP operating loss</td><td>$(8,689)</td><td>$(4,325)</td><td>$(16,440)</td></tr> <tr><td>Non-GAAP operating margin</td><td>(4.2)%</td><td>(2.2)%</td><td>(9.1)%</td></tr> <tr><td>Non-GAAP net loss</td><td>$(9,460)</td><td>$(4,548)</td><td>$(16,594)</td></tr> <tr><td>Non-GAAP net loss per share</td><td>$(0.09)</td><td>$(0.04)</td><td>$(0.18)</td></tr> <tr><td>Free cash flow</td><td>$(3,924)</td><td>$12,201</td><td>$(3,418)</td></tr> </tbody> </table>

Question: What would be the average non-GAAP gross profit for the 3 year period from 2017 to 2019, if the non-GAAP gross profit in 2019 was 165,000 thousand instead?
Answer: 160741.67

Question: What would be the % change in the free cash flow from 2017 to 2018, if the free cash flow in 2017 was $3,418 thousand instead?
Answer: 256.96

Question: What would be the change in non-GAAP gross profit between 2017 and 2019, as a % of the total gross profit for 2018 if the value for 2018 was $153,849?
Answer: 9.36
OFF-BALANCE SHEET ARRANGEMENTS AND CONTRACTUAL OBLIGATIONS At June 30, 2019, the Company’s total off-balance sheet contractual obligations were $665,107. This balance consists of $71,633 of long-term operating leases for various facilities and equipment which expire from 2020 to 2030 and $593,474 of purchase commitments. In fiscal 2017, JHA entered a strategic services agreement with First Data® and PSCU® to provide full-service debit and credit card processing on a single platform to all existing core bank and credit union customers, as well as expand its card processing platform to financial institutions outside our core customer base. This agreement includes a purchase commitment of $555,754 over the remaining term of the contract. The remainder of the purchase commitments relate mainly to open purchase orders. The contractual obligations table below excludes $12,009 of liabilities for uncertain tax positions as we are unable to reasonably estimate the ultimate amount or timing of settlement. The operating lease obligations included on this table will be recorded on the balance sheet beginning in fiscal 2020 due to the Company’s adoption of ASU No. 2016-02, issued by the FASB in February 2016 and effective for the Company on July 1, 2019. <table> <tbody> <tr><td>Contractual obligations by period as of June 30, 2019</td><td>Less than 1 year</td><td>1-3 years</td><td>3-5 years</td><td>More than 5 years</td><td>TOTAL</td></tr> <tr><td>Operating lease obligations</td><td>$15,559</td><td>$25,399</td><td>$19,004</td><td>$11,671</td><td>$71,633</td></tr> <tr><td>Purchase obligations</td><td>62,637</td><td>86,875</td><td>107,188</td><td>336,774</td><td>593,474</td></tr> <tr><td>Total</td><td>$78,196</td><td>$112,274</td><td>$126,192</td><td>$348,445</td><td>$665,107</td></tr> </tbody> </table>

Question: Between total operating lease obligations and total purchase obligations, which would be higher if total purchase obligations was $550,000?
Answer: Purchase obligations

Question: What percentage of total contractual obligations would be the total operating lease obligations if total contractual obligations was $700,000 while operating lease obligations remains the same?
Answer: 10.23

Question: What percentage of total contractual obligations would be the total purchase obligations if the total contractual obligations was $650,000 and the purchase obligations remains the same?
Answer: 91.3
For purposes of reconciling the Company’s provision for income taxes at the statutory rate and the Company’s provision (benefit) for income taxes at the effective tax rate, a notional 26% tax rate was applied as follows (in thousands): The difference between the statutory federal income tax rate and the Company’s effective tax rate in 2019, 2018 and 2017 is primarily attributable to the effect of state income taxes, difference between the U.S. and foreign tax rates, deferred tax state rate adjustment, share-based compensation, true up of deferred taxes, other non-deductible permanent items, and change in valuation allowance. In addition, the Company’s foreign subsidiaries are subject to varied applicable statutory income tax rates for the periods presented. <table> <tbody> <tr><td></td><td></td><td>Year Ended December 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Income tax at federal statutory rate</td><td>$(10,883)</td><td>$(9,811)</td><td>$(6,659)</td></tr> <tr><td>Increase (decrease) in tax resulting from:</td><td></td><td></td><td></td></tr> <tr><td>State income tax expense, net of federal tax effect</td><td>(3,657)</td><td>(2,749)</td><td>(421)</td></tr> <tr><td>Nondeductible permanent items</td><td>3,522</td><td>(1,522)</td><td>1,506</td></tr> <tr><td>Foreign rate differential</td><td>(367)</td><td>552</td><td>599</td></tr> <tr><td>Tax rate change</td><td>—</td><td>134</td><td>7,226</td></tr> <tr><td>Adjustment to deferred taxes</td><td>(1,904)</td><td>307</td><td>37</td></tr> <tr><td>Change in valuation allowance</td><td>22,481</td><td>15,805</td><td>(2,291)</td></tr> <tr><td>Uncertain tax positions</td><td>128</td><td>143</td><td>76</td></tr> <tr><td>Nonqualified stock option and performance award windfall upon exercise</td><td>(9,128)</td><td>(1,983)</td><td>—</td></tr> <tr><td>Other</td><td>233</td><td>(80)</td><td>(26)</td></tr> <tr><td>Total</td><td>$425</td><td>$796</td><td>$47</td></tr> </tbody> </table>

Question: If State income tax expense, net of federal tax effect in 2019 was (600) thousands, in which year would it be less than (1,000) thousands?
Answer: 2019, 2017

Question: If Nondeductible permanent items in 2018 was 2,000 thousands, what would be the average value from 2017-2019?
Answer: 2342.67

Question: If Tax rate change in 2019 was 100 thousands, what would be the average value from 2017-2019?
Answer: 2486.67
Asset Retirement Obligations At December 31, 2019, our asset retirement obligations balance was primarily related to estimated future costs of removing equipment from leased properties and estimated future costs of properly disposing of asbestos and other hazardous materials upon remodeling or demolishing buildings. Asset retirement obligations are included in other long-term liabilities on our consolidated balance sheets. As of the Level 3 acquisition date, we recorded liabilities to reflect our fair values of Level 3’s asset retirement obligations. Our fair value estimates were determined using the discounted cash flow method. The following table provides asset retirement obligation activity: (1) The liabilities assumed during 2018 relate to purchase price adjustments during the year. The 2019, 2018 and 2017 change in estimates are offset against gross property, plant and equipment. <table> <tbody> <tr><td></td><td>Years Ended December 31,</td><td></td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td></td><td>(Dollars in millions)</td><td></td><td></td></tr> <tr><td>Balance at beginning of year</td><td>$190</td><td>115</td><td>95</td></tr> <tr><td>Accretion expense</td><td>11</td><td>10</td><td>6</td></tr> <tr><td>Liabilities assumed in acquisition of Level 3(1)</td><td>—</td><td>58</td><td>45</td></tr> <tr><td>Liabilities settled</td><td>(14)</td><td>(14)</td><td>(3)</td></tr> <tr><td>Liabilities transferred to Cyxtera</td><td>—</td><td>—</td><td>(20)</td></tr> <tr><td>Change in estimate</td><td>10</td><td>21</td><td>(8)</td></tr> <tr><td>Balance at end of year</td><td>$197</td><td>190</td><td>115</td></tr> </tbody> </table>

Question: Which year would have the largest accretion expense if the value in 2018 is $13 million instead?
Answer: 2018

Question: What would the change in balance at end of year in 2019 from 2018 be if the value in 2019 is $200 million?
Answer: 10

Question: What would the average accretion expense across 2017, 2018 and 2019 be if the value for 2018 is $13 million?
Answer: 10
5. Earnings Per Common Share Basic earnings per common share ("EPS") is based upon the weighted-average number of common shares outstanding during the period. Diluted EPS reflects the potential dilution that would occur upon issuance of common shares for awards under stock-based compensation plans, or conversion of preferred stock, but only to the extent that they are considered dilutive. The following table shows the computation of basic and diluted EPS: In conjunction with the acquisition of Hawaiian Telcom in the third quarter of 2018, the Company issued 7.7 million Common Shares as a part of the acquisition consideration. In addition, the Company granted 0.1 million time-based restricted stock units to certain Hawaiian Telcom employees under the Hawaiian Telcom 2010 Equity Incentive Plan For the years ended December 31, 2019 and December 31, 2018, the Company had a net loss available to common shareholders and, as a result, all common stock equivalents were excluded from the computation of diluted EPS as their inclusion would have been anti-dilutive. For the year ended December 31, 2017, awards under the Company’s stock-based compensation plans for common shares of 0.2 million, were excluded from the computation of diluted EPS as their inclusion would have been anti-dilutive. For all periods presented, preferred stock convertible into 0.9 million common shares was excluded as it was anti-dilutive. <table> <tbody> <tr><td>Year Ended December 31,</td><td></td><td></td><td></td></tr> <tr><td>(in millions, except per share amounts)</td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Numerator:</td><td></td><td></td><td></td></tr> <tr><td>Net (loss) income</td><td>$(66.6)</td><td>$(69.8)</td><td>$40.0</td></tr> <tr><td>Preferred stock dividends</td><td>10.4</td><td>10.4</td><td>10.4</td></tr> <tr><td>Net (loss) income applicable to common shareowners - basic and diluted</td><td>$(77.0)</td><td>$(80.2)</td><td>$29.6</td></tr> <tr><td>Denominator:</td><td></td><td></td><td></td></tr> <tr><td>Weighted-average common shares outstanding - basic</td><td>50.4</td><td>46.3</td><td>42.2</td></tr> <tr><td>Stock-based compensation arrangements</td><td>—</td><td>—</td><td>0.2</td></tr> <tr><td>Weighted-average common shares outstanding - diluted</td><td>50.4</td><td>46.3</td><td>42.4</td></tr> <tr><td>Basic and diluted net (loss) earnings per common share</td><td>($1.53)</td><td>($1.73)</td><td>$0.70</td></tr> </tbody> </table>

Question: What is the total Net (loss) income  between 2016 to 2019 if it is thrice that of the 2017 Net (loss) income ?
Answer: 23.6

Question: What is the total basic and diluted net (loss) earnings per common share earned between 2017 to 2019 if the signs for each basic and diluted net (loss) earnings per common share earned is reversed (eg a negative sign becomes positive and vice versa)?
Answer: 2.56

Question: Which year has the largest weighted-average common shares outstanding - basic, if the shares outstanding in 2019 is 20 million?
Answer: 2018
Non-GAAP Financial Measures To complement our Consolidated Statements of Operations and Cash Flows, we use non-GAAP financial measures of Adjusted gross margin, Adjusted operating income, Adjusted net income, and Adjusted EBITDA. We believe that Adjusted gross margin, Adjusted operating income, Adjusted net income, and Adjusted EBITDA are complements to U.S. GAAP amounts and such measures are useful to investors. The presentation of these non-GAAP measures is not meant to be considered in isolation or as an alternative to net income as an indicator of our performance, or as an alternative to cash flows from operating activities as a measure of liquidity. The following table provides a reconciliation from U.S. GAAP Gross margin to non-GAAP Adjusted gross margin (amounts in thousands): (1) Fiscal years ending March 31, 2018 and 2017 adjusted due to the adoption of ASC 606. (2) $0.9 million in costs incurred during fiscal year 2018 related to the relocation of the Company's tantalum powder facility equipment from Carson City, Nevada to its existing Matamoros, Mexico plant were reclassified from “Plant start-up costs” to “Restructuring charges” during fiscal year 2019. <table> <tbody> <tr><td></td><td></td><td>Fiscal Years Ended March 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Net sales (1)</td><td>$1,382,818</td><td>$1,200,181</td><td>$757,338</td></tr> <tr><td>Cost of sales (1)</td><td>924,276</td><td>860,744</td><td>571,944</td></tr> <tr><td>Gross Margin (GAAP) (1)</td><td>458,542</td><td>339,437</td><td>185,394</td></tr> <tr><td>Gross margin as a % of net sales</td><td>33.2%</td><td>28.3%</td><td>24.5%</td></tr> <tr><td>Non-GAAP adjustments:</td><td></td><td></td><td></td></tr> <tr><td>Plant start-up costs (2)</td><td>(927)</td><td>929</td><td>427</td></tr> <tr><td>Stock-based compensation expense</td><td>2,756</td><td>1,519</td><td>1,384</td></tr> <tr><td>Adjusted gross margin (non-GAAP) (1)</td><td>$460,371</td><td>$341,885</td><td>$187,205</td></tr> <tr><td>Adjusted gross margin as a % of net sales</td><td>33.3%</td><td>28.5%</td><td>24.7%</td></tr> </tbody> </table>

Question: What would be the change in net sales between 2017 and 2019 if the net sales in 2017 was $1,000,000 thousand instead?
Answer: 382818

Question: How many years did cost of sales exceed $800,000 thousand if cost of sales in 2017 was $850,000 thousand instead?
Answer: 3

Question: What would be the percentage change in Stock-based compensation expense between 2018 and 2019 if stock-based compensation expense in 2019 was $2,000 thousand instead?
Answer: 31.67
The following table summarizes information regarding common stock share awards granted and vested (in thousands, except per share award amounts): As of December 31, 2019, there was $0.2 million of total unrecognized compensation costs, net of actual forfeitures, related to nonvested common stock share awards. This cost is expected to be recognized over a weighted average period of 0.8 years. <table> <tbody> <tr><td></td><td></td><td>Years Ended December 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td><td>2017</td></tr> <tr><td>Number of share awards granted</td><td>34</td><td>34</td><td>24</td></tr> <tr><td>Weighted average grant-date fair value per share award</td><td>$25.41</td><td>$27.68</td><td>$32.93</td></tr> <tr><td>Fair value of share awards vested</td><td>$840</td><td>$880</td><td>$850</td></tr> </tbody> </table>

Question: In which year would the Weighted average grant-date fair value per share award be the largest if the amount in 2019 was $35.41 instead?
Answer: 2019

Question: What would the change in Fair value of share awards vested in 2019 from 2018 be if the amount in 2019 was $830 thousand instead?
Answer: -50

Question: What would the percentage change in Fair value of share awards vested in 2019 from 2018 be if the amount in 2019 was $830 thousand instead?
Answer: -5.68