aveni-ai/aveni-bench-tat-qa huggingface dataset:
Medical Segment Results Below is a table summarizing results for the fiscal years ended: Net Sales. The Medical segment had minimal net sales in both periods from newly launched products. Gross Profit. Medical segment gross profit was a loss of $3.5 million in fiscal 2018 compared to a loss of $3.1 million in fiscal 2017. The increased loss primarily relates to the vertical manufacturing integration of some key components and research efforts to expand the product offerings. Loss from Operations. Medical segment loss from operations increased $2.9 million to $11.4 million in fiscal 2018 compared to $8.5 million in fiscal 2017. The increased loss relates to higher outside professional fees, research and development and marketing expenses in fiscal 2018. Financial Condition, Liquidity and Capital Resources

(Dollars in Millions)	April 28, 2018	April 29, 2017	Net Change ($)	Net Change (%)

Net Sales	$ 0.3	$ 0.2	$ 0.1	50.0 %

Gross Profit	$ (3.5)	$ (3.1)	$ (0.4)	(12.9)%

Loss from Operations	$ (11.4)	$ (8.5)	$ (2.9)	(34.1)%

Question: How much did Medical segment loss from operations increased in fiscal 2018 compared to fiscal 2017?
Answer: $2.9 million
Medical Segment Results Below is a table summarizing results for the fiscal years ended: Net Sales. The Medical segment had minimal net sales in both periods from newly launched products. Gross Profit. Medical segment gross profit was a loss of $3.5 million in fiscal 2018 compared to a loss of $3.1 million in fiscal 2017. The increased loss primarily relates to the vertical manufacturing integration of some key components and research efforts to expand the product offerings. Loss from Operations. Medical segment loss from operations increased $2.9 million to $11.4 million in fiscal 2018 compared to $8.5 million in fiscal 2017. The increased loss relates to higher outside professional fees, research and development and marketing expenses in fiscal 2018. Financial Condition, Liquidity and Capital Resources

(Dollars in Millions)	April 28, 2018	April 29, 2017	Net Change ($)	Net Change (%)

Net Sales	$ 0.3	$ 0.2	$ 0.1	50.0 %

Gross Profit	$ (3.5)	$ (3.1)	$ (0.4)	(12.9)%

Loss from Operations	$ (11.4)	$ (8.5)	$ (2.9)	(34.1)%

Question: What is the average Net Sales for Fiscal Year Ended April 28, 2018 to April 29, 2017?
Answer: 0.25
Medical Segment Results Below is a table summarizing results for the fiscal years ended: Net Sales. The Medical segment had minimal net sales in both periods from newly launched products. Gross Profit. Medical segment gross profit was a loss of $3.5 million in fiscal 2018 compared to a loss of $3.1 million in fiscal 2017. The increased loss primarily relates to the vertical manufacturing integration of some key components and research efforts to expand the product offerings. Loss from Operations. Medical segment loss from operations increased $2.9 million to $11.4 million in fiscal 2018 compared to $8.5 million in fiscal 2017. The increased loss relates to higher outside professional fees, research and development and marketing expenses in fiscal 2018. Financial Condition, Liquidity and Capital Resources

(Dollars in Millions)	April 28, 2018	April 29, 2017	Net Change ($)	Net Change (%)

Net Sales	$ 0.3	$ 0.2	$ 0.1	50.0 %

Gross Profit	$ (3.5)	$ (3.1)	$ (0.4)	(12.9)%

Loss from Operations	$ (11.4)	$ (8.5)	$ (2.9)	(34.1)%

Question: What is the average Gross Profit for Fiscal Year Ended April 28, 2018 to April 29, 2017?
Answer: -3.3
Medical Segment Results Below is a table summarizing results for the fiscal years ended: Net Sales. The Medical segment had minimal net sales in both periods from newly launched products. Gross Profit. Medical segment gross profit was a loss of $3.5 million in fiscal 2018 compared to a loss of $3.1 million in fiscal 2017. The increased loss primarily relates to the vertical manufacturing integration of some key components and research efforts to expand the product offerings. Loss from Operations. Medical segment loss from operations increased $2.9 million to $11.4 million in fiscal 2018 compared to $8.5 million in fiscal 2017. The increased loss relates to higher outside professional fees, research and development and marketing expenses in fiscal 2018. Financial Condition, Liquidity and Capital Resources

(Dollars in Millions)	April 28, 2018	April 29, 2017	Net Change ($)	Net Change (%)

Net Sales	$ 0.3	$ 0.2	$ 0.1	50.0 %

Gross Profit	$ (3.5)	$ (3.1)	$ (0.4)	(12.9)%

Loss from Operations	$ (11.4)	$ (8.5)	$ (2.9)	(34.1)%

Question: What is the average Loss from Operations for Fiscal Year Ended April 28, 2018 to April 29, 2017?
Answer: -9.95
Financing and cash flow The Group delivered very strong cash generation in 2019, driven by higher operating profit and effective working capital management. Changes in working capital, reflected within cash flow from operations, benefited from: • our continued focus on improving trade receivables collection; • a reduction in inventory levels due to a high level of shipments at the end of 2019; and • growth in payables, resulting from the increase in activity levels and emphasis on extending supplier payment terms. Free cash flow for 2019 almost doubled year-on-year coming in at $100.1 million, compared to $50.9 million in 2018, resulting in a free cash flow conversion which represented 123 per cent of adjusted earnings (2018 77 per cent). Free cash flow is set out below: Note 1. Spirent adopted IFRS 16 on 1 January 2019; in prior periods operating lease payments were included within cash flow from operations. Free cash flow includes a net cash outflow in respect of exceptional items in 2018 and 2019 of $5.5 million (2018 $3.6 million in respect of exceptional items charged in 2017 and 2018). Tax payments of $5.6 million made in 2019 were consistent with the prior year (2018 $5.7 million). Net capital expenditure of $11.9 million was also broadly consistent with the prior year (2018 $10.6 million), with the incremental spend of $1.3 million primarily related to investment in 5G. We continue to exercise careful management of capital investment to ensure efficient use of capital and maximise return on investment. Following the adoption of IFRS 16 on 1 January 2019, the payment of lease liabilities, both the principal and interest elements, are shown separately from net cash flow from operating activities. In previous periods they would have been reflected in that number. There is no overall impact in comparing free cash flow year-on-year. In 2019, the final dividend for 2018 and an interim dividend for 2019 totalling $28.6 million were paid. This compared to total dividends of $54.8 million paid in 2018, including a special dividend of $29.9 million. In addition, 4.0 million shares were purchased and placed into the Employee Share Ownership Trust at a cost of $8.6 million (2018 1.5 million shares at a net cost of $2.5 million) and $1.9 million of cash consideration was paid to acquire the business of a navigation systems company based in the United Kingdom. Following these payments, cash and cash equivalents closed at $183.2 million at 31 December 2019, compared with $121.6 million at 31 December 2018. There continues to be no bank debt.

$ million	2019	2018

Cash flow from operations	124.9	65.9

Tax paid	(5.6)	(5.7)

Net cash inflow from operating activities	119.3	60.2

Interest received	2.6	1.3

Net capital expenditure	(11.9)	(10.6)

Payment of lease liabilities, principal and interest1	(10.3)	—

Lease payments received from finance leases	0.4	—

Free cash flow	100.1	50.9

Question: What is the free cash flow in 2019?
Answer: $100.1 million
Financing and cash flow The Group delivered very strong cash generation in 2019, driven by higher operating profit and effective working capital management. Changes in working capital, reflected within cash flow from operations, benefited from: • our continued focus on improving trade receivables collection; • a reduction in inventory levels due to a high level of shipments at the end of 2019; and • growth in payables, resulting from the increase in activity levels and emphasis on extending supplier payment terms. Free cash flow for 2019 almost doubled year-on-year coming in at $100.1 million, compared to $50.9 million in 2018, resulting in a free cash flow conversion which represented 123 per cent of adjusted earnings (2018 77 per cent). Free cash flow is set out below: Note 1. Spirent adopted IFRS 16 on 1 January 2019; in prior periods operating lease payments were included within cash flow from operations. Free cash flow includes a net cash outflow in respect of exceptional items in 2018 and 2019 of $5.5 million (2018 $3.6 million in respect of exceptional items charged in 2017 and 2018). Tax payments of $5.6 million made in 2019 were consistent with the prior year (2018 $5.7 million). Net capital expenditure of $11.9 million was also broadly consistent with the prior year (2018 $10.6 million), with the incremental spend of $1.3 million primarily related to investment in 5G. We continue to exercise careful management of capital investment to ensure efficient use of capital and maximise return on investment. Following the adoption of IFRS 16 on 1 January 2019, the payment of lease liabilities, both the principal and interest elements, are shown separately from net cash flow from operating activities. In previous periods they would have been reflected in that number. There is no overall impact in comparing free cash flow year-on-year. In 2019, the final dividend for 2018 and an interim dividend for 2019 totalling $28.6 million were paid. This compared to total dividends of $54.8 million paid in 2018, including a special dividend of $29.9 million. In addition, 4.0 million shares were purchased and placed into the Employee Share Ownership Trust at a cost of $8.6 million (2018 1.5 million shares at a net cost of $2.5 million) and $1.9 million of cash consideration was paid to acquire the business of a navigation systems company based in the United Kingdom. Following these payments, cash and cash equivalents closed at $183.2 million at 31 December 2019, compared with $121.6 million at 31 December 2018. There continues to be no bank debt.

$ million	2019	2018

Cash flow from operations	124.9	65.9

Tax paid	(5.6)	(5.7)

Net cash inflow from operating activities	119.3	60.2

Interest received	2.6	1.3

Net capital expenditure	(11.9)	(10.6)

Payment of lease liabilities, principal and interest1	(10.3)	—

Lease payments received from finance leases	0.4	—

Free cash flow	100.1	50.9

Question: What is the amount of tax paid in 2019?
Answer: $5.6 million
Financing and cash flow The Group delivered very strong cash generation in 2019, driven by higher operating profit and effective working capital management. Changes in working capital, reflected within cash flow from operations, benefited from: • our continued focus on improving trade receivables collection; • a reduction in inventory levels due to a high level of shipments at the end of 2019; and • growth in payables, resulting from the increase in activity levels and emphasis on extending supplier payment terms. Free cash flow for 2019 almost doubled year-on-year coming in at $100.1 million, compared to $50.9 million in 2018, resulting in a free cash flow conversion which represented 123 per cent of adjusted earnings (2018 77 per cent). Free cash flow is set out below: Note 1. Spirent adopted IFRS 16 on 1 January 2019; in prior periods operating lease payments were included within cash flow from operations. Free cash flow includes a net cash outflow in respect of exceptional items in 2018 and 2019 of $5.5 million (2018 $3.6 million in respect of exceptional items charged in 2017 and 2018). Tax payments of $5.6 million made in 2019 were consistent with the prior year (2018 $5.7 million). Net capital expenditure of $11.9 million was also broadly consistent with the prior year (2018 $10.6 million), with the incremental spend of $1.3 million primarily related to investment in 5G. We continue to exercise careful management of capital investment to ensure efficient use of capital and maximise return on investment. Following the adoption of IFRS 16 on 1 January 2019, the payment of lease liabilities, both the principal and interest elements, are shown separately from net cash flow from operating activities. In previous periods they would have been reflected in that number. There is no overall impact in comparing free cash flow year-on-year. In 2019, the final dividend for 2018 and an interim dividend for 2019 totalling $28.6 million were paid. This compared to total dividends of $54.8 million paid in 2018, including a special dividend of $29.9 million. In addition, 4.0 million shares were purchased and placed into the Employee Share Ownership Trust at a cost of $8.6 million (2018 1.5 million shares at a net cost of $2.5 million) and $1.9 million of cash consideration was paid to acquire the business of a navigation systems company based in the United Kingdom. Following these payments, cash and cash equivalents closed at $183.2 million at 31 December 2019, compared with $121.6 million at 31 December 2018. There continues to be no bank debt.

$ million	2019	2018

Cash flow from operations	124.9	65.9

Tax paid	(5.6)	(5.7)

Net cash inflow from operating activities	119.3	60.2

Interest received	2.6	1.3

Net capital expenditure	(11.9)	(10.6)

Payment of lease liabilities, principal and interest1	(10.3)	—

Lease payments received from finance leases	0.4	—

Free cash flow	100.1	50.9

Question: What are the components factored in when calculating the net cash inflow from operating activities?
Answer: Cash flow from operations; Tax paid
Financing and cash flow The Group delivered very strong cash generation in 2019, driven by higher operating profit and effective working capital management. Changes in working capital, reflected within cash flow from operations, benefited from: • our continued focus on improving trade receivables collection; • a reduction in inventory levels due to a high level of shipments at the end of 2019; and • growth in payables, resulting from the increase in activity levels and emphasis on extending supplier payment terms. Free cash flow for 2019 almost doubled year-on-year coming in at $100.1 million, compared to $50.9 million in 2018, resulting in a free cash flow conversion which represented 123 per cent of adjusted earnings (2018 77 per cent). Free cash flow is set out below: Note 1. Spirent adopted IFRS 16 on 1 January 2019; in prior periods operating lease payments were included within cash flow from operations. Free cash flow includes a net cash outflow in respect of exceptional items in 2018 and 2019 of $5.5 million (2018 $3.6 million in respect of exceptional items charged in 2017 and 2018). Tax payments of $5.6 million made in 2019 were consistent with the prior year (2018 $5.7 million). Net capital expenditure of $11.9 million was also broadly consistent with the prior year (2018 $10.6 million), with the incremental spend of $1.3 million primarily related to investment in 5G. We continue to exercise careful management of capital investment to ensure efficient use of capital and maximise return on investment. Following the adoption of IFRS 16 on 1 January 2019, the payment of lease liabilities, both the principal and interest elements, are shown separately from net cash flow from operating activities. In previous periods they would have been reflected in that number. There is no overall impact in comparing free cash flow year-on-year. In 2019, the final dividend for 2018 and an interim dividend for 2019 totalling $28.6 million were paid. This compared to total dividends of $54.8 million paid in 2018, including a special dividend of $29.9 million. In addition, 4.0 million shares were purchased and placed into the Employee Share Ownership Trust at a cost of $8.6 million (2018 1.5 million shares at a net cost of $2.5 million) and $1.9 million of cash consideration was paid to acquire the business of a navigation systems company based in the United Kingdom. Following these payments, cash and cash equivalents closed at $183.2 million at 31 December 2019, compared with $121.6 million at 31 December 2018. There continues to be no bank debt.

$ million	2019	2018

Cash flow from operations	124.9	65.9

Tax paid	(5.6)	(5.7)

Net cash inflow from operating activities	119.3	60.2

Interest received	2.6	1.3

Net capital expenditure	(11.9)	(10.6)

Payment of lease liabilities, principal and interest1	(10.3)	—

Lease payments received from finance leases	0.4	—

Free cash flow	100.1	50.9

Question: In which year was the amount of interest received larger?
Answer: 2019
Financing and cash flow The Group delivered very strong cash generation in 2019, driven by higher operating profit and effective working capital management. Changes in working capital, reflected within cash flow from operations, benefited from: • our continued focus on improving trade receivables collection; • a reduction in inventory levels due to a high level of shipments at the end of 2019; and • growth in payables, resulting from the increase in activity levels and emphasis on extending supplier payment terms. Free cash flow for 2019 almost doubled year-on-year coming in at $100.1 million, compared to $50.9 million in 2018, resulting in a free cash flow conversion which represented 123 per cent of adjusted earnings (2018 77 per cent). Free cash flow is set out below: Note 1. Spirent adopted IFRS 16 on 1 January 2019; in prior periods operating lease payments were included within cash flow from operations. Free cash flow includes a net cash outflow in respect of exceptional items in 2018 and 2019 of $5.5 million (2018 $3.6 million in respect of exceptional items charged in 2017 and 2018). Tax payments of $5.6 million made in 2019 were consistent with the prior year (2018 $5.7 million). Net capital expenditure of $11.9 million was also broadly consistent with the prior year (2018 $10.6 million), with the incremental spend of $1.3 million primarily related to investment in 5G. We continue to exercise careful management of capital investment to ensure efficient use of capital and maximise return on investment. Following the adoption of IFRS 16 on 1 January 2019, the payment of lease liabilities, both the principal and interest elements, are shown separately from net cash flow from operating activities. In previous periods they would have been reflected in that number. There is no overall impact in comparing free cash flow year-on-year. In 2019, the final dividend for 2018 and an interim dividend for 2019 totalling $28.6 million were paid. This compared to total dividends of $54.8 million paid in 2018, including a special dividend of $29.9 million. In addition, 4.0 million shares were purchased and placed into the Employee Share Ownership Trust at a cost of $8.6 million (2018 1.5 million shares at a net cost of $2.5 million) and $1.9 million of cash consideration was paid to acquire the business of a navigation systems company based in the United Kingdom. Following these payments, cash and cash equivalents closed at $183.2 million at 31 December 2019, compared with $121.6 million at 31 December 2018. There continues to be no bank debt.

$ million	2019	2018

Cash flow from operations	124.9	65.9

Tax paid	(5.6)	(5.7)

Net cash inflow from operating activities	119.3	60.2

Interest received	2.6	1.3

Net capital expenditure	(11.9)	(10.6)

Payment of lease liabilities, principal and interest1	(10.3)	—

Lease payments received from finance leases	0.4	—

Free cash flow	100.1	50.9

Question: What was the change in free cash flow?
Answer: 49.2
Financing and cash flow The Group delivered very strong cash generation in 2019, driven by higher operating profit and effective working capital management. Changes in working capital, reflected within cash flow from operations, benefited from: • our continued focus on improving trade receivables collection; • a reduction in inventory levels due to a high level of shipments at the end of 2019; and • growth in payables, resulting from the increase in activity levels and emphasis on extending supplier payment terms. Free cash flow for 2019 almost doubled year-on-year coming in at $100.1 million, compared to $50.9 million in 2018, resulting in a free cash flow conversion which represented 123 per cent of adjusted earnings (2018 77 per cent). Free cash flow is set out below: Note 1. Spirent adopted IFRS 16 on 1 January 2019; in prior periods operating lease payments were included within cash flow from operations. Free cash flow includes a net cash outflow in respect of exceptional items in 2018 and 2019 of $5.5 million (2018 $3.6 million in respect of exceptional items charged in 2017 and 2018). Tax payments of $5.6 million made in 2019 were consistent with the prior year (2018 $5.7 million). Net capital expenditure of $11.9 million was also broadly consistent with the prior year (2018 $10.6 million), with the incremental spend of $1.3 million primarily related to investment in 5G. We continue to exercise careful management of capital investment to ensure efficient use of capital and maximise return on investment. Following the adoption of IFRS 16 on 1 January 2019, the payment of lease liabilities, both the principal and interest elements, are shown separately from net cash flow from operating activities. In previous periods they would have been reflected in that number. There is no overall impact in comparing free cash flow year-on-year. In 2019, the final dividend for 2018 and an interim dividend for 2019 totalling $28.6 million were paid. This compared to total dividends of $54.8 million paid in 2018, including a special dividend of $29.9 million. In addition, 4.0 million shares were purchased and placed into the Employee Share Ownership Trust at a cost of $8.6 million (2018 1.5 million shares at a net cost of $2.5 million) and $1.9 million of cash consideration was paid to acquire the business of a navigation systems company based in the United Kingdom. Following these payments, cash and cash equivalents closed at $183.2 million at 31 December 2019, compared with $121.6 million at 31 December 2018. There continues to be no bank debt.

$ million	2019	2018

Cash flow from operations	124.9	65.9

Tax paid	(5.6)	(5.7)

Net cash inflow from operating activities	119.3	60.2

Interest received	2.6	1.3

Net capital expenditure	(11.9)	(10.6)

Payment of lease liabilities, principal and interest1	(10.3)	—

Lease payments received from finance leases	0.4	—

Free cash flow	100.1	50.9

Question: What was the percentage change in free cash flow?
Answer: 96.66