aveni-ai/aveni-bench-tat-qa huggingface dataset:
2. CONCENTRATIONS OF CREDIT RISK The Company’s principal financial instrument subject to potential concentration of credit risk is accounts receivable, which is unsecured. The Company provides an allowance for doubtful accounts equal to estimated losses expected to be incurred in the collection of accounts receivable. The Company has adopted credit policies and standards intended to accommodate industry growth and inherent risk and it believes that credit risks are moderated by the financial stability of its major customers, conservative payment terms and the Company’s strict credit policies. Revenue from significant customers, those representing 10% or more of revenue for the respective periods, are summarized as follows: The Company provided its products to Apple through sales to multiple contract manufacturers. These customers primarily purchase RF and Wi-Fi solutions for cellular base stations and a variety of mobile devices, including smartphones, wearables, laptops, tablets and cellular-based applications for the IoT. Accounts receivable related to these customers (which includes multiple contract manufacturers) accounted for 49%, 26%, and 40% of the Company’s total net accounts receivable balance as of March 30, 2019, March 31, 2018 and April 1, 2017, respectively. On May 16, 2019, the Bureau of Industry and Security (BIS) of the U.S. Department of Commerce placed Huawei and 68 of its non-U.S. affiliates on the “entity list” under Export Administration Regulations (EAR), which had the effect of prohibiting all future sales by the Company of any product to Huawei or its affiliates, absent obtaining a license from BIS. While BIS has broad authority to issue licenses, the rulemaking imposes a presumption that licenses will be denied. Although Huawei is not prohibited from paying (and the Company is not restricted from collecting) accounts receivable for products sold to Huawei prior to the BIS action, the credit risks associated with these accounts may have increased as a result of this development. As of the date of this report, the Company is unable to predict the scope or duration of the new EAR restrictions on Huawei or the impact to the Company’s business or future results of operations.

Fiscal Year

2019	2018	2017

Apple Inc. (“Apple”)	32%	36%	34%

Huawei Technologies Co., Ltd. (“Huawei”)	13%	8%	11%

Question: What is the average percentage of revenue from Apple and Huawei in 2018?
Answer: 22
Trade Accounts Receivable Sale Programs In connection with the trade accounts receivable sale programs, the Company recognized the following (in millions): (1) Recorded to other expense within the Consolidated Statements of Operations.

Fiscal Year Ended August 31,

2019	2018	2017

Trade accounts receivable sold	$6,751	$5,480	$2,968

Cash proceeds received	$6,723	$5,463	$2,962

Pre-tax losses on sale of receivables (1)	$28	$17	$6

Question: Which years does the table provide information for Cash proceeds received that the company recognizes?
Answer: 2019; 2018; 2017
Trade Accounts Receivable Sale Programs In connection with the trade accounts receivable sale programs, the Company recognized the following (in millions): (1) Recorded to other expense within the Consolidated Statements of Operations.

Fiscal Year Ended August 31,

2019	2018	2017

Trade accounts receivable sold	$6,751	$5,480	$2,968

Cash proceeds received	$6,723	$5,463	$2,962

Pre-tax losses on sale of receivables (1)	$28	$17	$6

Question: What were the trade accounts receivables sold in 2019?
Answer: $6,751
Trade Accounts Receivable Sale Programs In connection with the trade accounts receivable sale programs, the Company recognized the following (in millions): (1) Recorded to other expense within the Consolidated Statements of Operations.

Fiscal Year Ended August 31,

2019	2018	2017

Trade accounts receivable sold	$6,751	$5,480	$2,968

Cash proceeds received	$6,723	$5,463	$2,962

Pre-tax losses on sale of receivables (1)	$28	$17	$6

Question: What was the Pre-tax losses on sale of receivables in 2018?
Answer: $17
Trade Accounts Receivable Sale Programs In connection with the trade accounts receivable sale programs, the Company recognized the following (in millions): (1) Recorded to other expense within the Consolidated Statements of Operations.

Fiscal Year Ended August 31,

2019	2018	2017

Trade accounts receivable sold	$6,751	$5,480	$2,968

Cash proceeds received	$6,723	$5,463	$2,962

Pre-tax losses on sale of receivables (1)	$28	$17	$6

Question: How many years did the company have cash proceeds received that exceeded $5,000 million?
Answer: 2
Trade Accounts Receivable Sale Programs In connection with the trade accounts receivable sale programs, the Company recognized the following (in millions): (1) Recorded to other expense within the Consolidated Statements of Operations.

Fiscal Year Ended August 31,

2019	2018	2017

Trade accounts receivable sold	$6,751	$5,480	$2,968

Cash proceeds received	$6,723	$5,463	$2,962

Pre-tax losses on sale of receivables (1)	$28	$17	$6

Question: What was the percentage change in Trade accounts receivable sold between 2017 and 2018?
Answer: 84.64
Trade Accounts Receivable Sale Programs In connection with the trade accounts receivable sale programs, the Company recognized the following (in millions): (1) Recorded to other expense within the Consolidated Statements of Operations.

Fiscal Year Ended August 31,

2019	2018	2017

Trade accounts receivable sold	$6,751	$5,480	$2,968

Cash proceeds received	$6,723	$5,463	$2,962

Pre-tax losses on sale of receivables (1)	$28	$17	$6

Question: What was the percentage change in Pre-tax losses on sale of receivables between 2018 and 2019?
Answer: 64.71
Earnings per share ("EPS") is calculated using the two-class method, which allocates earnings among common stock and participating securities to calculate EPS when an entity's capital structure includes either two or more classes of common stock or common stock and participating securities. Unvested share-based payment awards that contain non-forfeitable rights to dividends or dividend equivalents (whether paid or unpaid) are participating securities. As such, shares of any unvested restricted stock of the Company are considered participating securities. The dilutive effect of options and their equivalents (including non-vested stock issued under stock-based compensation plans), is computed using the "treasury" method as this measurement was determined to be more dilutive between the two available methods in each period. The Company had no dilutive common share equivalents during the year ended December 31, 2019, due to the results of operations being a loss from continuing operations, net of tax. The following potential weighted common shares were excluded from diluted EPS for the year ended December 31, 2018 as the shares were antidilutive: 2,168,454 for outstanding warrants to purchase the Company's stock, 353,960 for unvested restricted stock awards, and 4,919,760 for convertible preferred stock. The following table presents a reconciliation of net income (loss) used in basic and diluted EPS calculations (in millions, except per share amounts):

Years Ended December 31,	Years Ended December 31,

2019	2018

Net (loss) income attributable to common stock and participating preferred stockholders	$(31.5)	$155.6

Earnings allocable to common shares:

Numerator for basic and diluted earnings per share

Participating shares at end of period:

Weighted-average common stock outstanding	44.8	44.3

Unvested restricted stock	0.6	0.4

Preferred stock (as-converted basis)	2.1	4.9

Total	47.5	49.6

Percentage of loss allocated to:

Common stock	94.3 %	89.3 %

Unvested restricted stock	1.3 %	0.8 %

Preferred stock	4.4 %	9.9 %

Net (loss) income attributable to common stock, basic	$(29.7)	$139.0

Distributed and Undistributed earnings to Common Shareholders:

Effect of assumed shares under treasury stock method for stock options and restricted shares and if-converted method for convertible instruments	—	(3.3)

Income from the dilutive impact of subsidiary securities	—	—

Net (loss) income attributable to common stock, diluted	$ (29.7)	$ 135.7

Denominator for basic and dilutive earnings per share

Weighted average common shares outstanding - basic	44.8	44.3

Effect of assumed shares under treasury stock method for stock options and restricted shares and if-converted method for convertible instruments	—	2.5

Weighted average common shares outstanding - diluted	44.8	46.8

Net (loss) income attributable to participating security holders - Basic	$ (0.66)	$ 3.14

Net (loss) income attributable to participating security holders - Diluted	$ (0.66)	$ 2.90

Question: What was the Net (loss) income attributable to common stock and participating preferred stockholders in 2019?
Answer: $(31.5)
Earnings per share ("EPS") is calculated using the two-class method, which allocates earnings among common stock and participating securities to calculate EPS when an entity's capital structure includes either two or more classes of common stock or common stock and participating securities. Unvested share-based payment awards that contain non-forfeitable rights to dividends or dividend equivalents (whether paid or unpaid) are participating securities. As such, shares of any unvested restricted stock of the Company are considered participating securities. The dilutive effect of options and their equivalents (including non-vested stock issued under stock-based compensation plans), is computed using the "treasury" method as this measurement was determined to be more dilutive between the two available methods in each period. The Company had no dilutive common share equivalents during the year ended December 31, 2019, due to the results of operations being a loss from continuing operations, net of tax. The following potential weighted common shares were excluded from diluted EPS for the year ended December 31, 2018 as the shares were antidilutive: 2,168,454 for outstanding warrants to purchase the Company's stock, 353,960 for unvested restricted stock awards, and 4,919,760 for convertible preferred stock. The following table presents a reconciliation of net income (loss) used in basic and diluted EPS calculations (in millions, except per share amounts):

Years Ended December 31,	Years Ended December 31,

2019	2018

Net (loss) income attributable to common stock and participating preferred stockholders	$(31.5)	$155.6

Earnings allocable to common shares:

Numerator for basic and diluted earnings per share

Participating shares at end of period:

Weighted-average common stock outstanding	44.8	44.3

Unvested restricted stock	0.6	0.4

Preferred stock (as-converted basis)	2.1	4.9

Total	47.5	49.6

Percentage of loss allocated to:

Common stock	94.3 %	89.3 %

Unvested restricted stock	1.3 %	0.8 %

Preferred stock	4.4 %	9.9 %

Net (loss) income attributable to common stock, basic	$(29.7)	$139.0

Distributed and Undistributed earnings to Common Shareholders:

Effect of assumed shares under treasury stock method for stock options and restricted shares and if-converted method for convertible instruments	—	(3.3)

Income from the dilutive impact of subsidiary securities	—	—

Net (loss) income attributable to common stock, diluted	$ (29.7)	$ 135.7

Denominator for basic and dilutive earnings per share

Weighted average common shares outstanding - basic	44.8	44.3

Effect of assumed shares under treasury stock method for stock options and restricted shares and if-converted method for convertible instruments	—	2.5

Weighted average common shares outstanding - diluted	44.8	46.8

Net (loss) income attributable to participating security holders - Basic	$ (0.66)	$ 3.14

Net (loss) income attributable to participating security holders - Diluted	$ (0.66)	$ 2.90

Question: What is the increase / (decrease) in the Weighted-average common stock outstanding from 2018 to 2019?
Answer: 0.5
Earnings per share ("EPS") is calculated using the two-class method, which allocates earnings among common stock and participating securities to calculate EPS when an entity's capital structure includes either two or more classes of common stock or common stock and participating securities. Unvested share-based payment awards that contain non-forfeitable rights to dividends or dividend equivalents (whether paid or unpaid) are participating securities. As such, shares of any unvested restricted stock of the Company are considered participating securities. The dilutive effect of options and their equivalents (including non-vested stock issued under stock-based compensation plans), is computed using the "treasury" method as this measurement was determined to be more dilutive between the two available methods in each period. The Company had no dilutive common share equivalents during the year ended December 31, 2019, due to the results of operations being a loss from continuing operations, net of tax. The following potential weighted common shares were excluded from diluted EPS for the year ended December 31, 2018 as the shares were antidilutive: 2,168,454 for outstanding warrants to purchase the Company's stock, 353,960 for unvested restricted stock awards, and 4,919,760 for convertible preferred stock. The following table presents a reconciliation of net income (loss) used in basic and diluted EPS calculations (in millions, except per share amounts):

Years Ended December 31,	Years Ended December 31,

2019	2018

Net (loss) income attributable to common stock and participating preferred stockholders	$(31.5)	$155.6

Earnings allocable to common shares:

Numerator for basic and diluted earnings per share

Participating shares at end of period:

Weighted-average common stock outstanding	44.8	44.3

Unvested restricted stock	0.6	0.4

Preferred stock (as-converted basis)	2.1	4.9

Total	47.5	49.6

Percentage of loss allocated to:

Common stock	94.3 %	89.3 %

Unvested restricted stock	1.3 %	0.8 %

Preferred stock	4.4 %	9.9 %

Net (loss) income attributable to common stock, basic	$(29.7)	$139.0

Distributed and Undistributed earnings to Common Shareholders:

Effect of assumed shares under treasury stock method for stock options and restricted shares and if-converted method for convertible instruments	—	(3.3)

Income from the dilutive impact of subsidiary securities	—	—

Net (loss) income attributable to common stock, diluted	$ (29.7)	$ 135.7

Denominator for basic and dilutive earnings per share

Weighted average common shares outstanding - basic	44.8	44.3

Effect of assumed shares under treasury stock method for stock options and restricted shares and if-converted method for convertible instruments	—	2.5

Weighted average common shares outstanding - diluted	44.8	46.8

Net (loss) income attributable to participating security holders - Basic	$ (0.66)	$ 3.14

Net (loss) income attributable to participating security holders - Diluted	$ (0.66)	$ 2.90

Question: What is the average unvested restricted stock?
Answer: 0.5
Earnings per share ("EPS") is calculated using the two-class method, which allocates earnings among common stock and participating securities to calculate EPS when an entity's capital structure includes either two or more classes of common stock or common stock and participating securities. Unvested share-based payment awards that contain non-forfeitable rights to dividends or dividend equivalents (whether paid or unpaid) are participating securities. As such, shares of any unvested restricted stock of the Company are considered participating securities. The dilutive effect of options and their equivalents (including non-vested stock issued under stock-based compensation plans), is computed using the "treasury" method as this measurement was determined to be more dilutive between the two available methods in each period. The Company had no dilutive common share equivalents during the year ended December 31, 2019, due to the results of operations being a loss from continuing operations, net of tax. The following potential weighted common shares were excluded from diluted EPS for the year ended December 31, 2018 as the shares were antidilutive: 2,168,454 for outstanding warrants to purchase the Company's stock, 353,960 for unvested restricted stock awards, and 4,919,760 for convertible preferred stock. The following table presents a reconciliation of net income (loss) used in basic and diluted EPS calculations (in millions, except per share amounts):

Years Ended December 31,	Years Ended December 31,

2019	2018

Net (loss) income attributable to common stock and participating preferred stockholders	$(31.5)	$155.6

Earnings allocable to common shares:

Numerator for basic and diluted earnings per share

Participating shares at end of period:

Weighted-average common stock outstanding	44.8	44.3

Unvested restricted stock	0.6	0.4

Preferred stock (as-converted basis)	2.1	4.9

Total	47.5	49.6

Percentage of loss allocated to:

Common stock	94.3 %	89.3 %

Unvested restricted stock	1.3 %	0.8 %

Preferred stock	4.4 %	9.9 %

Net (loss) income attributable to common stock, basic	$(29.7)	$139.0

Distributed and Undistributed earnings to Common Shareholders:

Effect of assumed shares under treasury stock method for stock options and restricted shares and if-converted method for convertible instruments	—	(3.3)

Income from the dilutive impact of subsidiary securities	—	—

Net (loss) income attributable to common stock, diluted	$ (29.7)	$ 135.7

Denominator for basic and dilutive earnings per share

Weighted average common shares outstanding - basic	44.8	44.3

Effect of assumed shares under treasury stock method for stock options and restricted shares and if-converted method for convertible instruments	—	2.5

Weighted average common shares outstanding - diluted	44.8	46.8

Net (loss) income attributable to participating security holders - Basic	$ (0.66)	$ 3.14

Net (loss) income attributable to participating security holders - Diluted	$ (0.66)	$ 2.90

Question: What was the average Preferred stock (as-converted basis)?
Answer: 3.5
Impairment of Goodwill We recorded a goodwill impairment charge of $1.9 million in the fourth quarter of 2019, reducing the goodwill balance to zero at that time. We also recorded a goodwill impairment charge of $14.7 million in the third quarter of 2018. Refer to Note 2 and Note 6 of the accompanying consolidated financial statements for additional information on these goodwill impairment charges.

Years Ended December 31,	Change

2019	2018	$	%

(dollars in thousands)

Impairment of goodwill	$1,910	$14,740	$(12,830)	(87%)

Percent of revenues, net	4%	26%

Question: What is the value of the goodwill impairment charge in the fourth quarter of 2019?
Answer: $1.9 million
Impairment of Goodwill We recorded a goodwill impairment charge of $1.9 million in the fourth quarter of 2019, reducing the goodwill balance to zero at that time. We also recorded a goodwill impairment charge of $14.7 million in the third quarter of 2018. Refer to Note 2 and Note 6 of the accompanying consolidated financial statements for additional information on these goodwill impairment charges.

Years Ended December 31,	Change

2019	2018	$	%

(dollars in thousands)

Impairment of goodwill	$1,910	$14,740	$(12,830)	(87%)

Percent of revenues, net	4%	26%

Question: What is the value of the goodwill impairment charge in the third quarter of 2018?
Answer: $14.7 million
Impairment of Goodwill We recorded a goodwill impairment charge of $1.9 million in the fourth quarter of 2019, reducing the goodwill balance to zero at that time. We also recorded a goodwill impairment charge of $14.7 million in the third quarter of 2018. Refer to Note 2 and Note 6 of the accompanying consolidated financial statements for additional information on these goodwill impairment charges.

Years Ended December 31,	Change

2019	2018	$	%

(dollars in thousands)

Impairment of goodwill	$1,910	$14,740	$(12,830)	(87%)

Percent of revenues, net	4%	26%

Question: What are the respective goodwill impairment values in 2018 and 2019?
Answer: $14,740; $1,910
Impairment of Goodwill We recorded a goodwill impairment charge of $1.9 million in the fourth quarter of 2019, reducing the goodwill balance to zero at that time. We also recorded a goodwill impairment charge of $14.7 million in the third quarter of 2018. Refer to Note 2 and Note 6 of the accompanying consolidated financial statements for additional information on these goodwill impairment charges.

Years Ended December 31,	Change

2019	2018	$	%

(dollars in thousands)

Impairment of goodwill	$1,910	$14,740	$(12,830)	(87%)

Percent of revenues, net	4%	26%

Question: What is the company's average goodwill impairment in 2018 and 2019?
Answer: 8325
Impairment of Goodwill We recorded a goodwill impairment charge of $1.9 million in the fourth quarter of 2019, reducing the goodwill balance to zero at that time. We also recorded a goodwill impairment charge of $14.7 million in the third quarter of 2018. Refer to Note 2 and Note 6 of the accompanying consolidated financial statements for additional information on these goodwill impairment charges.

Years Ended December 31,	Change

2019	2018	$	%

(dollars in thousands)

Impairment of goodwill	$1,910	$14,740	$(12,830)	(87%)

Percent of revenues, net	4%	26%

Question: What is the company's total goodwill impairment in 2018 and 2019?
Answer: 16650
Impairment of Goodwill We recorded a goodwill impairment charge of $1.9 million in the fourth quarter of 2019, reducing the goodwill balance to zero at that time. We also recorded a goodwill impairment charge of $14.7 million in the third quarter of 2018. Refer to Note 2 and Note 6 of the accompanying consolidated financial statements for additional information on these goodwill impairment charges.

Years Ended December 31,	Change

2019	2018	$	%

(dollars in thousands)

Impairment of goodwill	$1,910	$14,740	$(12,830)	(87%)

Percent of revenues, net	4%	26%

Question: What is the value of the change in goodwill impairment between 2018 and 2019 as a percentage of the 2018 goodwill impairment?
Answer: 87.04
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) NOTE 21 — Quarterly Financial Data Quarterly Results of Operations (Unaudited)

First	Second	Third	Fourth

2019

Net sales	$117,625	$120,684	$115,651	$115,040

Gross margin	$40,615	$41,204	$37,057	$38,700

Operating earnings	$14,218	$17,083	$10,124	$12,391

Net earnings	$11,419	$11,943	$2,722	$10,062

Basic earnings per share	$0.35	$0.36	$0.08	$0.31

Diluted earnings per share	$0.34	$0.36	$0.08	$0.31

2018

Net sales	$113,530	$118,021	$118,859	$120,073

Gross margin	$38,433	$41,813	$42,082	$42,645

Operating earnings	$13,359	$14,544	$16,118	$17,017

Net earnings	$ 11,54	$7,209	$10,211	$17,564

Basic earnings per share	$0.35	$0.22	$0.31	$0.53

Diluted earnings per share	$0.34	$0.21	$0.30	$0.52

Question: What was the net sales in the third quarter?
Answer: 115,651
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) NOTE 21 — Quarterly Financial Data Quarterly Results of Operations (Unaudited)

First	Second	Third	Fourth

2019

Net sales	$117,625	$120,684	$115,651	$115,040

Gross margin	$40,615	$41,204	$37,057	$38,700

Operating earnings	$14,218	$17,083	$10,124	$12,391

Net earnings	$11,419	$11,943	$2,722	$10,062

Basic earnings per share	$0.35	$0.36	$0.08	$0.31

Diluted earnings per share	$0.34	$0.36	$0.08	$0.31

2018

Net sales	$113,530	$118,021	$118,859	$120,073

Gross margin	$38,433	$41,813	$42,082	$42,645

Operating earnings	$13,359	$14,544	$16,118	$17,017

Net earnings	$ 11,54	$7,209	$10,211	$17,564

Basic earnings per share	$0.35	$0.22	$0.31	$0.53

Diluted earnings per share	$0.34	$0.21	$0.30	$0.52

Question: What was the gross margin in the first quarter?
Answer: 40,615