aveni-ai/aveni-bench-tat-hqa huggingface dataset:
Gross Profit Gross profit in fiscal year 2018 increased to $382.3 million, or 17.7 percent of net sales from $300.8 million, or 16.7 percent of net sales for fiscal year 2017. Excluding the impact of the surcharge revenue, our gross margin in fiscal year 2018 was 21.3 percent compared to 19.3 percent in fiscal year 2017. The results reflect the impact of stronger demand and improved product mix coupled with operating cost improvements compared to fiscal year 2017. Our surcharge mechanism is structured to recover increases in raw material costs, although in certain cases with a lag effect as discussed above. While the surcharge generally protects the absolute gross profit dollars, it does have a dilutive effect on gross margin as a percent of sales. The following represents a summary of the dilutive impact of the surcharge on gross margin. We present and discuss these financial measures because management believes removing the impact of surcharge provides a more consistent and meaningful basis for comparing results of operations from period to period. See the section “Non-GAAP Financial Measures” below for further discussion of these financial measures. <table> <tbody> <tr><td></td><td>Fiscal Year</td><td></td></tr> <tr><td>($ in millions)</td><td>2018</td><td>2017</td></tr> <tr><td>Net sales</td><td>$2,157.7</td><td>$1,797.6</td></tr> <tr><td>Less: surcharge revenue</td><td>365.4</td><td>239.2</td></tr> <tr><td>Net sales excluding surcharge revenue</td><td>$1,792.3</td><td>$1,558.4</td></tr> <tr><td>Gross profit</td><td>$382.3</td><td>$300.8</td></tr> <tr><td>Gross margin</td><td>17.7%</td><td>16.7%</td></tr> <tr><td>Gross margin excluding surcharge revenue</td><td>21.3%</td><td>19.3%</td></tr> </tbody> </table>

Question: In which year would the Gross margin excluding surcharge revenue be larger if the amount in 2018 was 18.3% instead?
Answer: 2017

Question: What would the change in gross profit in 2018 from 2017 be if the amount in 2018 was $380.8 million instead?
Answer: 80

Question: What would the percentage change in gross profit in 2018 from 2017 be if the amount in 2018 was $380.8 million instead?
Answer: 26.6
Balance Sheet and Cash Flows Cash and Cash Equivalents and Investments The following table summarizes our cash and cash equivalents and investments (in millions): The net decrease in cash and cash equivalents and investments from fiscal 2018 to fiscal 2019 was primarily driven by cash returned to shareholders in the form of repurchases of common stock of $20.7 billion under the stock repurchase program and cash dividends of $6.0 billion, net cash paid for acquisitions and divestitures of $2.2 billion, a net decrease in debt of $1.1 billion, and capital expenditures of $0.9 billion. These uses of cash were partially offset by cash provided by operating activities of $15.8 billion and the timing of settlements of investments and other of $2.0 billion. In addition to cash requirements in the normal course of business, on July 9, 2019 we announced our intent to acquire Acacia Communications, Inc. (“Acacia”) for a purchase consideration of approximately $2.6 billion in cash. Additionally, $0.7 billion of the U.S. transition tax on accumulated earnings for foreign subsidiaries, $6.0 billion of long-term debt and $4.2 billion of commercial paper notes outstanding at July 27, 2019, are payable within the next 12 months from the balance sheet date. See further discussion of liquidity and future payments under “Contractual Obligations” and “Liquidity and Capital Resource Requirements” below. We maintain an investment portfolio of various holdings, types, and maturities. We classify our investments as short-term investments based on their nature and their availability for use in current operations. We believe the overall credit quality of our portfolio is strong, with our cash equivalents and our available-for-sale debt investment portfolio consisting primarily of high quality investment-grade securities. We believe that our strong cash and cash equivalents and investments position allows us to use our cash resources for strategic investments to gain access to new technologies, for acquisitions, for customer financing activities, for working capital needs, and for the repurchase of shares of common stock and payment of dividends as discussed below. <table> <tbody> <tr><td></td><td>July 27, 2019</td><td>July 28, 2018</td><td>Increase (Decrease)</td></tr> <tr><td>Cash and cash equivalents .</td><td>$11,750</td><td>$8,934</td><td>$2,816</td></tr> <tr><td>Available-for-sale debt investments</td><td>21,660</td><td>37,009</td><td>(15,349)</td></tr> <tr><td>Marketable equity securities</td><td>3</td><td>605</td><td>(602)</td></tr> <tr><td>Total</td><td>$33,413</td><td>$46,548</td><td>$(13,135)</td></tr> </tbody> </table>

Question: What would be the difference between cash and cash equivalents and Available-for-sale debt investments in 2019 if Cash and cash equivalents were $20,000 million instead?
Answer: 1660

Question: How many years would Marketable equity securities exceed $500 million if Marketable equity securities in 2019 was $1,000 million?
Answer: 2

Question: What would be the percentage change in the total between 2018 and 2019 if the total in 2019 was $50,000 million instead?
Answer: 7.42
The following table provides detail of amounts reclassified from AOCL: (1) These accumulated other comprehensive components are included in our derivative and hedging activities. See Note 15, “Derivatives and Hedging Activities,” of the Notes to Consolidated Financial Statements for additional details. <table> <tbody> <tr><td>(In millions)</td><td>2019</td><td>2018</td><td>2017</td><td>Location of Amount Reclassified from AOCL</td></tr> <tr><td>Defined benefit pension plans and other post-employment benefits:</td><td></td><td></td><td></td><td></td></tr> <tr><td>Prior service credits</td><td>$ 0.1</td><td>$0.3</td><td>$ 1.3</td><td></td></tr> <tr><td>Actuarial losses</td><td>(4.9)</td><td>(3.1)</td><td>(10.0)</td><td></td></tr> <tr><td>Total pre-tax amount</td><td>(4.8)</td><td>(2.8)</td><td>(8.7)</td><td>Other (expense) income, net</td></tr> <tr><td>Tax benefit</td><td>1.2</td><td>0.7</td><td>2.5</td><td></td></tr> <tr><td>Net of tax</td><td>(3.6)</td><td>(2.1)</td><td>(6.2)</td><td></td></tr> <tr><td>Net gains (losses) on cash flow hedging derivatives:(1)</td><td></td><td></td><td></td><td></td></tr> <tr><td>Foreign currency forward contracts</td><td>1.6</td><td>0.2</td><td>0.9</td><td>Cost of sales</td></tr> <tr><td>Interest rate and currency swaps</td><td>—</td><td>—</td><td>(3.4)</td><td></td></tr> <tr><td>Treasury locks</td><td>0.1</td><td>0.1</td><td>0.1</td><td>Interest expense, net</td></tr> <tr><td>Total pre-tax amount</td><td>1.7</td><td>0.3</td><td>(2.4)</td><td></td></tr> <tr><td>Tax (expense) benefit</td><td>(0.6)</td><td>(0.1)</td><td>0.8</td><td></td></tr> <tr><td>Net of tax</td><td>1.1</td><td>0.2</td><td>(1.6)</td><td></td></tr> <tr><td>Total reclassifications for the period</td><td>(2.5 )</td><td>(1.9 )</td><td>(7.8 )</td><td></td></tr> </tbody> </table>

Question: If Prior service credits for 2019 was $0.5(in millions) instead, What is the total Prior service credits for the 3 years?
Answer: 2.1

Question: If the total reclassifications for the period for 2019 was (2.1)(in millions) instead, What is the average Total reclassifications for the period for the 3 years?
Answer: -3.93

Question: If for Treasury locks in 2019, the Total pre-tax amount was 2.3(in millions) instead, What is the Net of tax expressed as a percentage of Total pre-tax amount?
Answer: 73.91
Teradyne determined the stock options’ expected life based upon historical exercise data for executive officers, the age of the executive officers and the terms of the stock option grant. Volatility was determined using historical volatility for a period equal to the expected life. The risk-free interest rate was determined using the U.S. Treasury yield curve in effect at the time of grant. Dividend yield was based upon an estimated annual dividend amount of $0.36 per share divided by Teradyne’s stock price on the grant date of $37.95 for the 2019 grants, $47.70 for the 2018 grants and $28.56 for the 2017 grants. Stock compensation plan activity for the years 2019, 2018, and 2017, is as follows: <table> <tbody> <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>Restricted Stock Units:</td><td></td><td></td><td></td></tr> <tr><td>Non-vested at January 1</td><td>2,454</td><td>3,174</td><td>3,778</td></tr> <tr><td>Awarded</td><td>1,139</td><td>790</td><td>939</td></tr> <tr><td>Vested</td><td>(1,237)</td><td>(1,382)</td><td>(1,434)</td></tr> <tr><td>Forfeited</td><td>(87)</td><td>(128)</td><td>(109)</td></tr> <tr><td>Non-vested at December31</td><td>2,269</td><td>2,454</td><td>3,174</td></tr> <tr><td>Stock Options:</td><td></td><td></td><td></td></tr> <tr><td>Outstanding at January 1</td><td>506</td><td>531</td><td>926</td></tr> <tr><td>Granted</td><td>102</td><td>69</td><td>111</td></tr> <tr><td>Exercised</td><td>(280)</td><td>(94)</td><td>(501)</td></tr> <tr><td>Forfeited</td><td>(7)</td><td>—</td><td>—</td></tr> <tr><td>Expired</td><td>(2)</td><td>—</td><td>(5)</td></tr> <tr><td>Outstanding at December 31</td><td>319</td><td>506</td><td>531</td></tr> <tr><td>Vested and expected to vest at December 31</td><td>319</td><td>506</td><td>531</td></tr> <tr><td>Exercisable at December 31</td><td>85</td><td>256</td><td>233</td></tr> </tbody> </table>

Question: In which year would the amount of Granted stocks be the largest if the amount in 2019 was $112 thousand instead?
Answer: 2019

Question: What would the change in granted stocks in 2019 from 2018 be if the amount in 2019 was $100 thousand instead?
Answer: 31

Question: What would the percentage change in granted stocks in 2019 from 2018 be if the amount in 2019 was $100 thousand instead?
Answer: 44.93
Acquisition Related and Other Expenses: Acquisition related and other expenses consist of personnel related costs and stock-based compensation for transitional and certain other employees, integration related professional services, and certain business combination adjustments including certain adjustments after the measurement period has ended and certain other operating items, net. Stock-based compensation expenses included in acquisition related and other expenses resulted from unvested restricted stock-based awards and stock options assumed from acquisitions whereby vesting was accelerated generally upon termination of the employees pursuant to the original terms of those restricted stock-based awards and stock options. * Not meaningful On a constant currency basis, acquisition related and other expenses decreased in fiscal 2019 compared to fiscal 2018 primarily due to certain favorable business combination related adjustments that were recorded in fiscal 201 9 . <table> <tbody> <tr><td></td><td></td><td></td><td>Year Ended May 31,</td><td></td></tr> <tr><td></td><td></td><td></td><td>Percent Change</td><td></td></tr> <tr><td>(Dollars in millions)</td><td>2019</td><td>Actual</td><td>Constant</td><td>2018</td></tr> <tr><td>Transitional and other employee related costs</td><td>$49</td><td>3%</td><td>4%</td><td>$48</td></tr> <tr><td>Stock-based compensation</td><td>—</td><td>-100%</td><td>-100%</td><td>1</td></tr> <tr><td>Professional fees and other, net</td><td>16</td><td>373%</td><td>426%</td><td>3</td></tr> <tr><td>Business combination adjustments, net</td><td>(21)</td><td>*</td><td>*</td><td>—</td></tr> <tr><td>Total acquisition related and other expenses</td><td>$44</td><td>-15%</td><td>-13%</td><td>$52</td></tr> </tbody> </table>

Question: Given that the  total acquisition related and other expenses in 2018 was 67 million, how much was the  total acquisition related and other expenses in 2018 and 2019?
Answer: 55.5

Question: If the transitional and other employee related costs in 2017 was 33 million, what was the difference in transitional and other employee related costs in 2019 and 2017?
Answer: 16

Question: If the company spent 22 million on professional fees and other, net, what was the total amount spent on transitional and other employee related costs and professional fees and other, net in 2019?
Answer: 71
31. Financial instruments Financial assets <table> <tbody> <tr><td></td><td></td><td>2019</td><td>2018</td></tr> <tr><td></td><td>Note</td><td>£m</td><td>£m</td></tr> <tr><td>Net trade receivables</td><td>18</td><td>24.9</td><td>25.4</td></tr> <tr><td>Accrued income</td><td>18</td><td>28.0</td><td>26.7</td></tr> <tr><td>Other receivables</td><td>18</td><td>0.3</td><td>0.1</td></tr> <tr><td>Cash and cash equivalents</td><td>19</td><td>5.9</td><td>4.3</td></tr> <tr><td>Total</td><td></td><td>59.1</td><td>56.5</td></tr> </tbody> </table>

Question: In which year would the amount of Other receivables be larger if the amount in 2018 was 0.4 million instead?
Answer: 2018

Question: What would the change in Other receivables in 2019 from 2018 be if the amount in 2019 was 0.2 million instead?
Answer: 0.1

Question: What would the percentage change in Other receivables in 2019 from 2018 be if the amount in 2019 was 0.2 million instead?
Answer: 100
EXPLANATORY INFORMATION For the years ended December 31, 2019 and 2018, accounting for outstanding share-based payments using the equity-settled method for stock-based compensation was determined to be more dilutive than using the cash-settled method. As a result, net income for the year ended December 31, 2019 was reduced by $6 million (2018 – $2 million) in the diluted earnings per share calculation. For the year ended December 31, 2019, there were 1,077,875 options out of the money (2018 – 37,715) for purposes of the calculation of earnings per share. These options were excluded from the calculation of the effect of dilutive securities because they were anti-dilutive. <table> <tbody> <tr><td></td><td>Years ended December 31</td><td></td></tr> <tr><td>(In millions of dollars, except per share amounts)</td><td>2019</td><td>2018</td></tr> <tr><td>Numerator (basic) – Net income for the year</td><td>2,043</td><td>2,059</td></tr> <tr><td>Denominator – Number of shares (in millions): Weighted average number of shares outstanding – basic</td><td>512</td><td>515</td></tr> <tr><td>Effect of dilutive securities (in millions): Employee stock options and restricted share units</td><td>1</td><td>1</td></tr> <tr><td>Weighted average number of shares outstanding – diluted</td><td>513</td><td>516</td></tr> <tr><td>Earnings per share:</td><td></td><td></td></tr> <tr><td>Basic</td><td>$3.99</td><td>$4.00</td></tr> <tr><td>Diluted</td><td>$3.97</td><td>$3.99</td></tr> </tbody> </table>

Question: If the Numerator (basic) – Net income in 2019 increased to 2,938 million, what is the revised increase / (decrease)?
Answer: 879

Question: If the Basic Earnings per share in 2019 increased to $4.11, what is the revised increase / (decrease)?
Answer: 0.11

Question: If the Diluted Earnings per share in 2019 increased to $4.81, what is the revised increase / (decrease)?
Answer: 0.82
Earnings per share for the periods indicated were computed as follows (in thousands except per share amounts): Our weighted average shares outstanding has decreased due to the repurchase of our outstanding common stock through a modified Dutch auction tender offer (the “Tender Offer”) and the stock repurchase program announced on October 29, 2018. 11. Earnings Per Share <table> <tbody> <tr><td></td><td>Year ended December 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Numerators</td><td></td><td></td></tr> <tr><td>Numerator for basic and diluted earnings per share:</td><td></td><td></td></tr> <tr><td>Net income</td><td>$13,267</td><td>$3,654</td></tr> <tr><td>Denominators</td><td></td><td></td></tr> <tr><td>Denominators for basic and diluted earnings per share:</td><td></td><td></td></tr> <tr><td>Weighted average shares outstanding - basic</td><td>17,424</td><td>20,721</td></tr> <tr><td>Dilutive potential common shares</td><td></td><td></td></tr> <tr><td>Stock options and awards</td><td>1,101</td><td>296</td></tr> <tr><td>Denominator for diluted earnings per share</td><td>18,525</td><td>21,017</td></tr> <tr><td>Net income per common share - basic</td><td>$0.76</td><td>$0.18</td></tr> <tr><td>Net income per common share – diluted</td><td>$0.72</td><td>$0.17</td></tr> </tbody> </table>

Question: How did the company's basic weighted average shares outstanding change from 2018 to 2019 if the  basic weighted average shares outstanding in 2018 was 20,000? 
Answer: -12.88

Question: How did the company's Denominator for diluted earnings per share change from 2018 to 2019 if the original earnings for 2018 was doubled?
Answer: -55.93

Question: How much more stock options and awards did the company give out in 2019 compared to 2018 if the amount given out in 2018 was tripled?
Answer: 213
IBM Working Capital Working capital decreased $10,200 million from the year-end 2018 position. The key changes are described below: Current assets decreased $10,726 million ($10,477 million adjusted for currency) due to: • A decline in receivables of $6,769 million ($6,695 million adjusted for currency) driven by a decline in financing receivables of $8,197 million primarily due to the wind down of OEM IT commercial financing operations; partially offset by an increase in other receivables of $989 million primarily related to divestitures; and • A decrease of $3,213 million ($3,052 million adjusted for currency) in cash and cash equivalents, restricted cash, and marketable securities primarily due to retirement of debt. Current liabilities decreased $526 million ($449 million adjusted for currency) as a result of: • A decrease in accounts payable of $1,662 million primarily due to the wind down of OEM IT commercial financing operations; and • A decrease in short-term debt of $1,410 million due to maturities of $12,649 million and a decrease in commercial paper of $2,691 million; partially offset by reclassifications of $7,592 million from long-term debt to reflect upcoming maturities and issuances of $6,334 million; offset by • An increase in operating lease liabilities of $1,380 million as a result of the adoption of the new leasing standard on January 1, 2019; and • An increase in deferred income of $861 million ($890 million adjusted for currency). <table> <tbody> <tr><td>($ in millions)</td><td></td><td></td></tr> <tr><td>At December 31:</td><td>2019</td><td>2018</td></tr> <tr><td>Current assets</td><td>$38,420</td><td>$49,146</td></tr> <tr><td>Current liabilities</td><td>37,701</td><td>38,227</td></tr> <tr><td>Working capital</td><td>$ 718</td><td>$10,918</td></tr> <tr><td>Current ratio</td><td>1.02:1</td><td>1.29:1</td></tr> </tbody> </table>

Question: If current assets increased to 40,000 million, what is the increase / (decrease) from 2018 to 2019?
Answer: -9146

Question: If the Current liabilities in 2019 increased to 40,000 million, what is the percentage increase / (decrease) from 2018 to 2019?
Answer: 4.64

Question: If the working capital in 2019 increased to 5,000 million, what is the revised average?
Answer: 7959
Subsequent to origination, the delinquency and write-off experience is monitored as key credit quality indicators for the portfolio of device payment plan agreement receivables and fixed-term service plans. The extent of collection efforts with respect to a particular customer are based on the results of proprietary custom empirically derived internal behavioral-scoring models that analyze the customer’s past performance to predict the likelihood of the customer falling further delinquent. These customer-scoring models assess a number of variables, including origination characteristics, customer account history and payment patterns. Based on the score derived from these models, accounts are grouped by risk category to determine the collection strategy to be applied to such accounts. Collection performance results and the credit quality of device payment plan agreement receivables are continuously monitored based on a variety of metrics, including aging. An account is considered to be delinquent and in default status if there are unpaid charges remaining on the account on the day after the bill’s due date. At December 31, 2019 and 2018, the balance and aging of the device payment plan agreement receivables on a gross basis was as follows: <table> <tbody> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Unbilled</td><td>$ 22,827</td><td>$ 24,282</td></tr> <tr><td>Billed:</td><td></td><td></td></tr> <tr><td>Current</td><td>1,286</td><td>1,465</td></tr> <tr><td>Past due</td><td>236</td><td>271</td></tr> <tr><td>Device payment plan agreement receivables, gross</td><td>$ 24,349</td><td>$ 26,018</td></tr> </tbody> </table>

Question: If unbilled in 2019 was 25,000, what would be the increase / (decrease) in the unbilled from 2018 to 2019?
Answer: 718

Question: If current billed in 2019 was 1,500, what would be the average current billed for 2018 and 2019?
Answer: 1482.5

Question: If past due in 2019 was 300, what would be the increase / (decrease) in the past due from 2018 to 2019?
Answer: 29
Combined Incentive Plan Information RSU share activity under the 2004 Plan is set forth below: The total intrinsic value of RSUs which vested during the years ended March 31, 2019, 2018 and 2017 was $229.3 million, $146.0 million and $166.1 million, respectively. The aggregate intrinsic value of RSUs outstanding at March 31, 2019 was $522.0 million, calculated based on the closing price of the Company's common stock of $82.96 per share on March 29, 2019. At March 31, 2019, the weighted average remaining expense recognition period was 1.91 years. <table> <tbody> <tr><td></td><td>Number of Shares</td><td>Weighted Average Grant Date Fair Value</td></tr> <tr><td>Nonvested shares at March 31, 2016</td><td>6,307,742</td><td>$36.76</td></tr> <tr><td>Granted</td><td>1,635,655</td><td>51.46</td></tr> <tr><td>Assumed upon acquisition</td><td>2,059,524</td><td>46.57</td></tr> <tr><td>Forfeited</td><td>(722,212)</td><td>43.58</td></tr> <tr><td>Vested</td><td>(2,861,253)</td><td>38.60</td></tr> <tr><td>Nonvested shares at March 31, 2017</td><td>6,419,456</td><td>42.06</td></tr> <tr><td>Granted</td><td>1,267,536</td><td>77.26</td></tr> <tr><td>Forfeited</td><td>(279,051)</td><td>49.65</td></tr> <tr><td>Vested</td><td>(1,735,501)</td><td>38.00</td></tr> <tr><td>Nonvested shares at March 31, 2018</td><td>5,672,440</td><td>50.79</td></tr> <tr><td>Granted</td><td>1,951,408</td><td>77.83</td></tr> <tr><td>Assumed upon acquisition</td><td>1,805,680</td><td>91.70</td></tr> <tr><td>Forfeited</td><td>(408,242)</td><td>73.36</td></tr> <tr><td>Vested</td><td>(2,729,324)</td><td>61.51</td></tr> <tr><td>Nonvested shares at March 31, 2019</td><td>6,291,962</td><td>$64.81</td></tr> </tbody> </table>

Question: What would be the change in the weighted average grant date fair value of nonvested shares between 2016 and 2017 if the Weighted Average Grant Date Fair Value in 2016 was $40.00?
Answer: 2.06

Question: What would be the change in the number of vested shares between 2017 and 2018 if the number of vested shares in 2017 was -2,000,000 instead?
Answer: -729324

Question: What would be the percentage change in the number of nonvested shares between 2018 and 2019 if the number of unvested shares in 2019 was 6,000,000 instead?
Answer: 5.77