hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Cash Flows
The following table sets forth selected consolidated cash flow information (in thousands):
Operating Activities Net cash provided by operating activities during the fiscal year ended August 31, 2019 was primarily due to increased accounts payable, accrued expenses and other liabilities, decreased inventories and non-cash expenses, partially offset by increased contract assets and accounts receivable. The increase in accounts payable, accrued expenses and other liabilities is primarily due to the timing of collections on accounts receivable sold under the securitization programs and the timing of purchases and cash payments. The decrease in inventories is primarily due to the adoption of ASU 2014-09 and the reclassification to contract assets for revenue recognized for over time customers, partially offset by an increase in inventories to support expected sales levels in the first quarter of fiscal year 2020. The increase in contract assets is due to the adoption of ASU 2014-09 and the timing of revenue recognition for over time customers. The increase in accounts receivable is primarily driven by the amended and new securitization programs and higher sales and timing of collections.
Investing Activities Net cash used in investing activities during the fiscal year ended August 31, 2019 consisted primarily of capital expenditures principally to support ongoing business in the DMS and EMS segments and expenditures for assets acquired in connection with the initial and second closings of the acquisition of certain assets of JJMD, partially offset by proceeds and advances from the sale of property, plant and equipment and cash receipts on sold receivables under the asset-backed securitization programs.
Financing Activities Net cash used in financing activities during the fiscal year ended August 31, 2019 was primarily due to: (i) payments for debt agreements, (ii) the repurchase of our common stock, (iii) dividend payments and (iv) treasury stock minimum tax withholding related to vesting of restricted stock. Net cash used in financing activities was partially offset by: (i) borrowings under debt agreements and (ii) net proceeds from the exercise of stock options and issuance of common stock under the employee stock purchase plan.
Table:
 |  | Fiscal Year Ended August 31, | 
 | 2019 | 2018 | 2017
Net cash provided by (used in) operating activities | $1,193,066 | $(1,105,448) | $(1,464,085)
Net cash (used in) provided by investing activities | (872,454) | 1,240,914 | 2,141,263
Net cash used in financing activities | (415,772) | (47,044) | (404,546)
Effect of exchange rate changes on cash and cash equivalents | 554 | (20,392) | 5,228
Net (decrease) increase in cash and cash equivalents | $(94,606) | $68,030 | $277,860


Question: What was the Net cash (used in) provided by investing activities in 2018?
Answer: 1,240,914
ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED SHAREHOLDER MATTERS
Securities Authorized for Issuance under Equity Compensation Plans
The following table sets forth, as of August 31, 2019, certain information related to our compensation plans under which Accenture plc Class A ordinary shares may be issued
(1) Consists of 68,253 restricted share units
(2) Consists of 19,464,437 restricted share units, with performance-based awards assuming maximum performance, and 3,751 stock options
(3) Does not reflect restricted stock units because these awards have no exercise price.
The remaining information called for by Item 12 will be included in the section captioned “Beneficial Ownership” included in the definitive proxy statement relating to the 2020 Annual General Meeting of Shareholders of Accenture plc to be held on January 30, 2020 and is incorporated herein by reference. Accenture plc will file such definitive proxy statement with the SEC pursuant to Regulation 14A not later than 120 days after the end of our 2019 fiscal year covered by this Form 10-K.
Table:
Plan Category | Number of Shares to be Issued Upon Exercise of Outstanding Options, Warrants and Rights | Weighted-Average Exercise Price of Outstanding Options, Warrants and Rights (3) | Number of shares Remaining Available for Future Issuance Under Equity Compensation Plans (Excluding Securities Reflected in 1st Column)
Equity compensation plans approved by shareholders |  |  | 
2001 Share Incentive Plan | 68,253 | --- | ---
Amended and Restated 2010 Share Incentive Plan | 19,468,186 | 48.105 | 16,684,906
Amended and Restated 2010 Employee Share Purchase Plan | --- | N/A | 30,454,275
Equity compensation plans not approved by shareholders | --- | N/A | ---
Total | 19,536,441 |  | 47,139,181


Question: What is the number of stock options included in the calculation of the Weighted-Average Exercise Price of Outstanding Options, Warrants and Rights?
Answer: 3,751
Property and equipment, net by geographic location consists of the following:
(1) Includes amounts capitalized related to the Company’s U.S. build-to-suit facility of $41.8 million and $39.4 million as of March 31, 2019 and 2018, respectively.
(2) Includes amounts capitalized related to the Company’s U.K. build-to-suit facility of $31.2 million as of March 31, 2018. In March 2019, the Company derecognized the U.K. build-to-suit facility upon substantial completion of construction. See Note 12 for further details.
Table:
 | As of March 31, | 
 | 2019 | 2018
United States (1)  | $62,455 | $62,064
United Kingdom (2)   | 17,402 | 46,664
South Africa   | 6,170 | 6,512
Australia   | 3,481 | 3,953
Other   | 4,694 | 4,629
Total  | $94,202 | $123,822


Question: What is the change in Property and equipment, net in United Kingdom from Year Ending March 31, 2018 to 2019?
Answer: -29262
Calculation: 17,402-46,664
New Zealand Food’s sales for the year were NZ$6.7 billion, an increase of 4.3% on the prior year (6.0% increase in AUD) or 2.4% on a normalised basis.
Comparable sales increased 3.4% for the year, driven by positive core offer momentum with Countdown’s customer satisfaction and brand advocacy measures continuing to steadily improve. Highlights include increased Fruit & Vegetables VOC (H2: +6 pts) driven by a focus on direct‐to‐grower fresh quality, and improved community perceptions aided by the removal of single‐use plastic bags in the first half.
Digital momentum remained strong throughout the year, with F19 sales growth of 40% (normalised) driven by Pick up, Same day delivery, and capacity expansion. Customer advocacy for Online also remains strong with VOC NPS of 66 in Q4.
Sales growth improved in the second half (H1: 1.9%, normalised H2: 3.0%) driven by positive comparable transaction growth and aided by a recovery in market growth post Christmas. Sales per square metre increased by 6.4%(normalised 4.5%) due to strong sales growth and a 2.0% reduction in trading space following store closures. During the year, three stores were closed and two stores were opened with 180 Countdown supermarkets at the end of the year.
Stockloss improvements were maintained in the second half, contributing to an 18 bps increase in gross margin while remaining price competitive. Average prices declined 0.8% for the year, but with a lower rate of deflation for the second half.
CODB as a percentage of sales increased 25 bps (normalised) driven primarily by strategic investment into digital, IT and data capabilities.
EBIT increased 3.9% for the year (1.0% normalised), with H2 EBIT growth of 4.4% (normalised) aided by sales momentum and improved cost management.
On a normalised basis, ROFE increased by 5 bps.
(3) During the period, the management of the New Zealand Wine Cellars business transferred from Endeavour Drinks to New Zealand Food. The prior period has been re‑presented toconform with the current period presentation.
Table:
 | F19 | F18 (3) |  | CHANGE
NZ$ MILLION | 53 WEEKS | 52 WEEKS | CHANGE | NORMALISED
Sales | 6,712 | 6,433 | 4.3% | 2.4%
EBITDA | 425 | 411 | 3.0% | 1.0%
Depreciation and amortisation | (129) | (127) | 1.0% | 1.0%
EBIT | 296 | 284 | 3.9% | 1.0%
Gross margin (%) | 24.4 | 24.2 | 18 bps | 18 bps
Cost of doing business (%) | 20.0 | 19.8 | 20 bps | 25 bps
EBIT to sales (%) | 4.4 | 4.4 | (2) bps | (6) bps
Sales per square metre ($)$) | 16,626 | 15,621 | 6.4% | 4.5%
Funds employed | 3,210 | 2,998 | 7.1% | 
ROFE (%) | 9.6 | 9.5 | 15 bps | 5 bps


Question: What is the percentage of depreciation and amortisation in EBITDA during F19?
Answer: 30.35
Calculation: (129/425 ) * 100
Film and Electrolytic
The table below sets forth net sales, operating income (loss) and operating income (loss) as a percentage of net sales for our Film and Electrolytic reportable segment for the fiscal years 2018 and 2017 (amounts in thousands, except percentages):
(1) Fiscal years ending March 31, 2018 and 2017 adjusted due to the adoption of ASC 606
Net Sales
Film and Electrolytic net sales of $202.0 million in fiscal year 2018 increased $19.7 million or 10.8% from $182.2 million in fiscal year 2017. The increase in net sales was primarily driven by an increase in net sales in the distributor channel across all the APAC and EMEA regions of $13.7 million, a $3.3 million increase in net sales in the OEM channel of the EMEA region and a $4.2 million increase in the EMS channel across the Americas, EMEA, and APAC regions. These increases were partially offset by a decrease in net sales of $1.2 million in the OEM channel across the Americas, APAC, and JPKO regions. In addition, there was a favorable impact of $7.6 million from foreign currency exchange primarily due to the change in the value of the Euro compared to the U.S. dollar.
Reportable Segment Operating Income (Loss)
Segment operating income of $3.6 million in fiscal year 2018 improved $12.7 million from $9.0 million of operating loss in fiscal year 2017. The improvement was primarily attributable to a $4.3 million increase in gross margin driven by higher net sales, as well as the benefit of completed restructuring activities. The increase was also attributed to an $11.7 million improvement in (gain) loss on the write down and disposal of long-lived assets. These improvements were partially offset by a $2.1 million increase in restructuring charges, a $0.7 million increase in SG&A expenses, and a $0.6 million increase in R&D expenses.
Table:
 | For the Fiscal Years Ended |  |  | 
 | March 31, 2018 |  | March 31, 2017 | 
 | Amount | % to Net Sales | Amount | % to Net Sales
Net sales (1) | $201,977 |  | $182,228 | 
Segment operating income (loss) (1) | 3,622 | 1.8% | (9,028) | (5.0)%


Question: What was the amount of net sales in 2017?
Answer: 182,228
stock performance graph the following graph sets forth the cumulative total shareholder return on our series a common stock , series b common stock and series c common stock as compared with the cumulative total return of the companies listed in the standard and poor 2019s 500 stock index ( 201cs&p 500 index 201d ) and a peer group of companies comprised of cbs corporation class b common stock , news corporation class a common stock , scripps network interactive , inc. , time warner , inc. , viacom , inc . class b common stock and the walt disney company . the graph assumes $ 100 originally invested on september 18 , 2008 , the date upon which our common stock began trading , in each of our series a common stock , series b common stock and series c common stock , the s&p 500 index , and the stock of our peer group companies , including reinvestment of dividends , for the period september 18 , 2008 through december 31 , 2008 and the years ended december 31 , 2009 , 2010 and 2011 . of cash on hand , cash generated by operations , borrowings under our revolving credit facility and future financing transactions . under the program , management is authorized to purchase shares from time to time through open market purchases or privately negotiated transactions at prevailing prices as permitted by securities laws and other legal requirements , and subject to stock price , business conditions , market conditions and other factors . the repurchase program does not have an expiration date . the above repurchases were funded using cash on hand . there were no repurchases of our series a common stock or series b common stock during the three months ended december 31 , 2011 . december 31 , december 31 , december 31 , december 31 .

Table:
 | december 31 2008 | december 31 2009 | december 31 2010 | december 31 2011
disca | $ 102.53 | $ 222.09 | $ 301.96 | $ 296.67
discb | $ 78.53 | $ 162.82 | $ 225.95 | $ 217.56
disck | $ 83.69 | $ 165.75 | $ 229.31 | $ 235.63
s&p 500 | $ 74.86 | $ 92.42 | $ 104.24 | $ 104.23
peer group | $ 68.79 | $ 100.70 | $ 121.35 | $ 138.19
.

Question: did the b series stock outperform the a series based on 5 year total return?
Answer: no
Calculation: greater(217.56, 296.67)
Cost of revenues. Cost of revenues increased by 20% to RMB59,659 million for the fourth quarter of 2019 on a year-on-year basis. The increase was mainly due to greater costs of FinTech services, channel costs and content costs. As a percentage of revenues, cost of revenues decreased to 56% for the fourth quarter of 2019 from 59% for the fourth quarter of 2018. The following table sets forth our cost of revenues by line of business for the fourth quarter of 2019 and the fourth quarter of 2018:
Cost of revenues for VAS increased by 28% to RMB26,120 million for the fourth quarter of 2019 on a year-on-year basis. The increase mainly reflected greater channel costs for smart phone games due to increased revenues, including the channel costs attributable to Supercell, as well as higher content costs for services and products such as live broadcast services, online games and music streaming.
Cost of revenues for FinTech and Business Services increased by 32% to RMB21,520 million for the fourth quarter of 2019 on a year-on-year basis. The increase was primarily driven by scale expansion of our payment-related services and cloud business.
Cost of revenues for Online Advertising decreased by 14% to RMB9,241 million for the fourth quarter of 2019 on a year-on-year basis. The decrease was mainly due to lower content costs for video advertising as a result of fewer major content releases, and to cost management.
Table:
 | Unaudited |  |  | 
 | Three months ended |  |  | 
 | 31 December 2019 |  | 31 December 2018 | 
 |  | % of |  | % of
 |  | segment |  | segment
 | Amount | revenues | Amount | revenues
 |  |  | (Restated) | (Restated)
 | (RMB in millions, unless specified) |  |  | 
VAS | 26,120 | 50% | 20,330 | 47%
FinTech and Business Services | 21,520 | 72% | 16,310 | 76%
Online Advertising | 9,241 | 46% | 10,800 | 63%
Others | 2,778 | 84% | 2,304 | 88%
Total cost of revenues | 59,659 |  | 49,744 | 


Question: What is the change in costs of VAS revenue between the fourth quarter of 2018 and 2019?
Answer: 5790
Calculation: 26,120-20,330
Non-GAAP Results
Management uses non-GAAP operating income and non-GAAP EPS to evaluate business performance without the impacts of certain non-cash charges and other charges which are not part of our usual operations. We use these non- GAAP measures to assess performance against business objectives, make business decisions, including developing budgets and forecasting future periods. In addition, management’s incentive plans include these non-GAAP measures as criteria for achievements. These non-GAAP measures are not in accordance with U.S. GAAP and may differ from non- GAAP methods of accounting and reporting used by other companies. However, we believe these non-GAAP measures provide additional information that enables readers to evaluate our business from the perspective of management. The presentation of this additional information should not be considered a substitute for results prepared in accordance with U.S. GAAP.
The non-GAAP results presented below exclude the impact of non-cash related charges, such as stock-based compensation and amortization of intangible assets. In addition, they exclude discontinued operations and other nonrecurring items such as acquisition-related costs and restructuring expenses, as they are not indicative of future performance. The tax effect of our non-GAAP adjustments represents the anticipated annual tax rate applied to each non-GAAP adjustment after consideration of their respective book and tax treatments and effect of adoption of the Tax Act.
Table:
Reconciliation of Non-GAAP measure - operating expenses and operating income from continuing operations, excluding certain items (in thousands) | Years Ended December 31, | 
 | 2019 | 2018
Gross profit from continuing operations, as reported | $ 315,652 | $365,607
Adjustments to gross profit: |  | 
Stock-based compensation | 525 | 742
Facility expansion and relocation costs | 3,891 | 1,328
Acquisition-related costs | 8,290 | 569
Non-GAAP gross profit | 328,358 | 368,246
Non-GAAP gross margin | 41.6% | 51.2%
Operating expenses from continuing operations, as reported | 261,264 | 194,054
Adjustments: |  | 
Amortization of intangible assets | (12,168) | (5,774)
Stock-based compensation | (6,803) | (8,961)
Acquisition-related costs | (12,002) | (1,726)
Facility expansion and relocation costs | (948) | (518)
Restructuring charges | (5,038) | (4,239)
Non-GAAP operating expenses | 224,305 | 172,836
Non-GAAP operating income | $  104,053 | $  195,410


Question: What was the Gross profit from continuing operations, as reported in 2019?
Answer: 315,652
ALTERNATIVE PERFORMANCE MEASURES
Net profit/(loss) for the year excluding impairment:
Net profit excluding impairment is net profit less impairment and reversals of impairment generated from impairment testing during the year (Please refer to Note 8). The Company reports Net profit excluding impairment because we believe it provides additional meaningful information to investors regarding the operational performance excluding fluctuations in the valuation of fixed assets.
Table:
USDm | 2019 | 2018 | 2017
Reconciliation to net profit/(loss) for the year |  |  | 
Net profit/(loss) for the year | 166.0 | -34.8 | 2.4
Reversal of impairment losses on tangible assets | -120.0 | - | -
Net profit/(loss) for the year excluding impairment | 46.0 | -34.8 | 2.4


Question: How many years was there a positive net profit for the year excluding impairment recorded?
Answer: 2
Calculation: 46.0##2.4
The following table summarizes the components of net periodic pension cost recognized in the consolidated statements of operations for the plans for the years ended December 31, 2019, 2018 and 2017:
The components of net periodic pension cost other than the service cost component are included in other, net within other income (expense) in the consolidated statements of operations.
In 2019, we purchased a group annuity contract to transfer the pension benefit obligations and annuity administration for a select group of retirees or their beneficiaries to an annuity provider. Upon issuance of the group annuity contract, the pension benefit obligation of $24.4 million for approximately 500 participants was irrevocably transferred to the annuity provider. The purchase of the group annuity was funded directly by the assets of the Pension Plans. During the year ended December 31, 2019, we recognized a pension settlement charge of $6.7 million as a result of the transfer of the pension liability to the annuity provider and other lump sum payments made during the year.
In 2018 and 2017, the Retirement Plan was amended to freeze benefit accruals under the cash balance benefit plan for certain participants under collective bargaining agreements. As a result of these amendments, we recognized a pre-tax curtailment gain of $1.2 million and $1.3 million as a component of net periodic pension cost during the years ended December 31, 2018 and 2017, respectively.
Table:
(In thousands) | 2019 | 2018 | 2017
Service cost | $ 50 | $ 5,809 | $ 3,055
Interest cost | 30,327 | 28,870 | 21,882
Expected return on plan assets | (34,627) | (38,640) | (28,459)
Amortization of: |  |  | 
Net actuarial loss | 2,890 | 6,110 | 6,244
Prior service cost (credit) | 123 | (204) | (316)
Plan curtailment | — | (1,156) | (1,337)
Plan settlement | 6,726 | 94 | 17
Net periodic pension cost | $ 5,489 | $ 883 | $ 1,086


Question: What was the pre-tax curtailment gain in 2018?
Answer: $1.2 million
Consolidated Statements of Earnings and Comprehensive Earnings
A detail of related party items included in Revenues is as follows (in millions):
(1) Transactions with FNF are summarized through November 30, 2019, the date after which FNF is no longer considered a related party.
Table:
 |  | Year ended December 31, | 
 | 2019 (1) | 2018 | 2017
Software services | $40.2 | $35.9 | $32.8
Data and analytics services | 19.3 | 21.7 | 24.0
Total related party revenues | $59.5 | $57.6 | $56.8


Question: What were the software services in 2019?
Answer: 40.2
6. Inventories
Inventories consisted of the following components at June 30, 2019 and 2018:
If the FIFO method of inventory had been used instead of the LIFO method, inventories would have been $178.4 million and $210.3 million higher as of June 30, 2019 and 2018, respectively. Current cost of LIFO-valued inventories was $793.0 million at June 30, 2019 and $760.8 million at June 30, 2018. The reductions in LIFO-valued inventories decreased cost of sales by $0.0 million during fiscal year 2019 and $0.6 million during fiscal year 2018 and $0.0 million during fiscal year 2017.
Table:
 | June 30, | 
($ in millions) | 2019 | 2018
Raw materials and supplies | $169.8 | $157.5
Work in process | 425.7 | 372.5
Finished and purchased products | 192.2 | 159.2
Total inventory | $787.7 | $689.2


Question: What was the effect of reductions in LIFO-valued inventories?
Answer: decreased cost of sales by $0.0 million during fiscal year 2019 and $0.6 million during fiscal year 2018 and $0.0 million during fiscal year 2017.
The accumulated benefit obligation for the United States defined benefit pension plans was $198.2 million and $172.8 million at December 31, 2019 and 2018, respectively. The accumulated benefit obligation for foreign defined benefit pension plans was $39.9 million and $35.6 million at December 31, 2019 and 2018, respectively.
Information for pension plans with an accumulated benefit obligation in excess of plan assets as of December 31:
Table:
 | 2019 |  | 2018 | 
 | United States | Foreign | United States | Foreign
 |  | (in millions) |  | 
Projected benefit obligation | $55.3 | $44.0 | $50.8 | $39.1
Accumulated benefit obligation | 53.2 | 39.9 | 48.6 | 35.6
Fair value of plan assets | — | 1.6 | — | 1.4


Question: What was the change in the accumulated benefit obligation for foreign defined benefit pension plans in 2019 from 2018?
Answer: 4.3
Calculation: 39.9-35.6