hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Market and Market Prices of Common Stock
During 2016 fiscal year and through February 22, 2017, our common stock was traded on the Nasdaq Capital Market under the symbol “ACUR”. On February 23, 2017, our common stock was delisted from the Nasdaq Capital Market due to our failure to comply with Nasdaq’s Listing Rule 5550(b)(1), which requires that we maintain $2.5 million in stockholders’ equity for continued listing (or meet the alternatives of market value of listed securities of $35 million or net income from continuing operations). NASDAQ had granted us a grace period through February 10, 2017, to regain compliance with Listing Rule 5550(b)(1), but we were unable to regain compliance within such period.
Commencing on February 23, 2017, our common stock was quoted on the OTCQB under the symbol “ACUR”, however commencing June 4, 2018 and lasting until July 2, 2018 it was quoted on the OTC Markets OTC Pink tier. The downgrade was a result of the late filing of our 2017 Annual Report on Form 10-K beyond any applicable grace periods. The Company regained compliance with the OTCQB and effective July 3, 2018 it was quoted on the OTCQB. However, commencing May 20, 2019 as a result of late filing of our 2018 Annual Report on Form 10-K our common stock was again relegated to the OTC Markets OTC Pink tier. The Company regained compliance with the OTCQB in March, 2020 and effective March 23, 2020 it was quoted on the OTCQB.
Set forth below for the period indicated are the high and low sales prices for our common stock in the OTC Market of OTCQB and Pink tier.
On March 27, 2020 the closing sales price of our common stock was $0.22.
Table:
Period |  | Sales Prices
 | High | Low
2019 Fiscal Year |  | 
First Quarter | $0.29 | $0.11
Second Quarter | 0.28 | 0.13
Third Quarter | 0.45 | 0.14
Fourth Quarter | 0.63 | 0.20
2020 Fiscal Year |  | 
First Quarter thru March 27, 2020 | 0.47 | $0.12


Question: What is the percentage difference between the first and fourth quarter high in fiscal year 2019?
Answer: 117.24
Calculation: ((0.63 - 0.29) / 0.29 ) * 100
Income Tax Provision (Benefit)
The income tax benefit for the year ended December 31, 2019 was $12.6 million or approximately 39% of pre-tax loss compared to an income tax benefit of $6.7 million or approximately 20% of pre-tax loss for the year ended December 31, 2018.
The income tax benefit for the year ended December 31, 2019 primarily related to the mix of pre-tax income among jurisdictions, discrete tax benefits related to stockbased compensation, and release of certain reserves for uncertain tax positions under ASC 740-10.
The income tax benefit for the year ended December 31, 2018 primarily related to a partial release of our valuation allowance and the mix of pre-tax income among jurisdictions, excess tax benefits related to stock-based compensation, and release of uncertain tax positions under ASC 740-10.
Table:
 | Year Ended December 31, |  | % Change
 | 2019 | 2018 | 2019
 |  | (dollars in thousands) | 
Income tax benefit | $(12,586) | $(6,653) | 89%
% of pre-tax loss | 39% | 20% | 


Question: What is the change in the % of pre-tax loss from 2018 to 2019?
Answer: 19
Calculation: 39 - 20
The following is a summary of our contractual obligations and commercial commitments as ofSeptember 29, 2019 (in thousands):
(1) Includes mandatory principal and interest payments on our Class A-2 Notes. Amounts are reflected through the anticipated repayment dates as described further above in “Liquidity and capital resources.”
(2)  Includes purchase commitments for food, beverage, and packaging items to support system-wide restaurant operations.
(3)  Includes expected payments associated with our non-qualified defined benefit plan, postretirement healthcare plans and our non-qualified deferred compensation plan through fiscal 2029.
(4)  Consists primarily of letters of credit for interest reserves required under the Indenture and insurance.
We maintain a noncontributory defined benefit pension plan (“Qualified Plan”) covering substantially all full-time employees hired before January 1, 2011.  Our policy is to fund our Qualified Plan at amounts necessary to satisfy the minimum amount required by law, plus additional amounts as determined by management to improve the plan’s funded status. Contributions beyond fiscal 2019 will depend on pension asset performance, future interest rates, future tax law changes, and future changes in regulatory funding requirements. Based on the funding status of our Qualified Plan as of our last measurement date, there was no minimum contribution required in 2019. For additional information related to our pension plans, refer to Note 12,Retirement Plans, of the notes to the consolidated financial statements.
Table:
 |  |  | Payments Due by Fiscal Year |  | 
 |  | Less than |  |  | 
 | Total | 1 year | 1-3 years | 3-5 years | After 5 years
Contractual Obligations: |  |  |  |  | 
Long-term debt obligations (1) | 1,708,916 | 65,087 | 115,141 | 667,245 | 861,443
Capital lease obligations | 3,937 | 879 | 1,758 | 1,260 | 40
Operating lease obligations | 1,094,011 | 193,313 | 332,020 | 205,173 | 363,505
Purchase commitments (2) | 1,906,900 | 854,100 | 722,900 | 308,400 | 21,500
Benefit obligations (3) | 74,714 | 15,068 | 13,499 | 13,533 | 32,614
Total contractual obligations | $4,788,478 | $1,128,447 | $1,185,318 | $1,195,611 | $1,279,102
Other Commercial Commitments: |  |  |  |  | 
Stand-by letters of credit (4) | $45,600 | $45,600 | $— | $— | $—


Question: What is the difference in the total benefit obligations and total capital lease obligations?
Answer: 70777
Calculation: 74,714-3,937
Equity in net earnings of affiliates:
As of December 31, 2019, we held a 32.0% (2018: 32.0%) ownership interest in Golar Partners (including our 2% general partner interest) and 100% of the incentive distribution rights ("IDRs"). The decrease in the share of net earnings in Golar Partners is due to a decrease in underlying performance of Golar Partners and fair value adjustment for the year ended December 31, 2019. The decrease in the share of net earnings in Golar Partners is offset by the movement of the impairment charge of $149.4 million recognized for the year ended December 31, 2018.
The share of net earnings in other affiliates represents our share of equity in Egyptian Company for Gas Services S.A.E ("ECGS") and Avenir LNG Limited ("Avenir"). During the year ended December 31, 2018 we recognized negative goodwill of $3.8 million in equity in net earnings of affiliates to reflect our bargain purchase of Avenir. Refer to note 14 "Investment in Affiliates" of our consolidated financial statements included herein for further details.
Table:
 |  | December 31, |  | 
(in thousands of $) | 2019 | 2018 | Change | % Change
Share in net (loss)/earnings in Golar Partners | (20,050) | 7,001 | (27,051) | (386)%
Impairment of investment in Golar Partners | — | (149,389) | 149,389 | 100%
Share of net (losses)/earnings in other affiliates | (2,515) | 3,711 | (6,226) | (168)%
 | (22,565) | (138,677) | 116,112 | (84)%


Question: What accounted for the decrease in the share of net earnings in Golar Partners?
Answer: Due to a decrease in underlying performance of Golar Partners and fair value adjustment for the year ended December 31, 2019.
Quarterly Results (Unaudited)
The following table sets forth certain unaudited quarterly financial information for the 2019 and 2018 fiscal years. In the opinion of management, this information has been presented on the same basis as the audited consolidated financial statements appearing elsewhere, and all necessary adjustments (consisting primarily of normal recurring accruals) have been included in the amounts stated below to present fairly the unaudited quarterly results when read in conjunction with the audited consolidated financial statements and related notes thereto. The operating results for any quarter are not necessarily indicative of results for any future period.
(1) Includes acquisition and integration charges related to our strategic collaboration with JJMD of $17.6 million, $13.4 million, $12.8 million, $8.9 million and $8.1 million for the three months ended August 31, 2019, May 31, 2019, February 28, 2019, November 30, 2018 and August 31, 2018, respectively.
(2) Includes ($13.3 million), $111.4 million and $30.9 million of income tax (benefit) expense for the three months ended November 30, 2018, August 31, 2018 and February 28, 2018, respectively, related to the Tax Act.
(3) Includes a restructuring of securities loss of $29.6 million for the three months ended August 31, 2019.
(4) Includes a distressed customer charge of $6.2 million, $18.0 million and $14.7 million during the three months ended August 31, 2019, August 31, 2018 and February 28, 2018, respectively.
Table:
Fiscal Year 2019 |  |  |  | 
 |  |  | Three Months Ended | 
(in thousands, except for per share data) | August 31,2019 | May 31,2019 | February 28,2019 | November 30,2018
Net revenue | $6,573,453 | $6,135,602 | $6,066,990 | $6,506,275
Gross profit(4) | 495,078 | 443,799 | 454,874 | 519,650
Operating income(1)(4) | 189,745 | 140,918 | 153,983 | 216,710
Net income(2)(3)(4) | 53,761 | 44,032 | 67,607 | 124,074
Net income attributable to Jabil Inc.(2)(3)(4) | $52,675 | $43,482 | $67,354 | $123,600
Earnings per share attributable to the stockholders of Jabil Inc. |  |  |  | 
Basic | $0.34 | $0.28 | $0.44 | $0.77
Diluted | $0.34 | $0.28 | $0.43 | $0.76


Question: What were the acquisition and integration charges related to the company's collaboration with JJMD in Q4 Fiscal year 2019?
Answer: $17.6 million
Assumptions
Weighted-average actuarial assumptions used to determine net periodic benefit cost and projected benefit obligation for the plans for the fiscal years 2019, 2018 and 2017 were as follows:
(1) The expected return on plan assets assumption used in calculating net periodic benefit cost is based on historical return experience and estimates of future long-term performance with consideration to the expected investment mix of the plan.
(2) The discount rate is used to state expected cash flows relating to future benefits at a present value on the measurement date. This rate represents the market rate for high-quality fixed income investments whose timing would match the cash outflow of retirement benefits. Other assumptions include demographic factors such as retirement, mortality and turnover.
Table:
 |  | Pension | 
 | 2019 | 2018 | 2017
Net periodic benefit cost: |  |  | 
Expected long-term return on plan assets(1) | 3.6% | 3.8% | 3.3%
Rate of compensation increase | 4.4% | 3.3% | 2.7%
Discount rate | 2.2% | 2.1% | 1.9%
Projected benefit obligation: |  |  | 
Expected long-term return on plan assets | 2.0% | 3.6% | 4.0%
Rate of compensation increase | 4.3% | 4.4% | 4.4%
Discount rate(2) | 1.7% | 2.2% | 2.3%


Question: What was the percentage change in the net periodic benefit cost discount rate between 2018 and 2019?
Answer: 0.1
Calculation: 2.2-2.1
17. OTHER NON-CURRENT ASSETS
(1) Following the adoption of ASC 842, the balance sheet presents right-of-use-assets which mainly comprise of our office leases. This standard has been adopted under a modified retrospective transition approach as of January 1, 2019.
(2) Investment in OLT-O refers to our investment in an Italian incorporated unlisted company which is involved in the construction, development, operation and maintenance of a FSRU terminal to be situated off the Livorno coast of Italy, representing a 2.7% interest in OLT-O’s issued share capital. In May 2019, a major shareholder sold its shareholding which triggered a re-assessment of the carrying value of our investment in OLT-O. This resulted in an impairment charge of $7.3 million for the write down of the carrying value in our investment in OLT-O in the year ended December 31, 2019.
(3) "Other non-current assets" as of December 31, 2019 includes payments made for long lead items ordered in preparation for the conversion of the Viking into an FSRU. As of December 31, 2019 the aggregate carrying value of Viking long lead items was $16.2 million.
"Other non-current assets" as of December 31, 2018 was mainly comprised of payments made relating to long lead items ordered in preparation for the conversion of the Gimi into a FLNG vessel. Subsequent to the receipt of a Limited Notice to Proceed from BP in relation to the Greater Tortue Ahmeyim project in December 31, 2018, initial works of the FLNG conversion commenced in January 2019. Consequently, as of December 31, 2019, the aggregate carrying value of $31.0 million has been reclassified to "Asset under development" (see note 15).
Table:
(in thousands of $) | 2019 | 2018
Oil derivative instrument (see note 24) | 45,640 | 84,730
Operating lease right-of-use-assets (1) | 9,847 | —
Foreign exchange swap (see note 24) | 214 | —
Mark-to-market interest rate swaps valuation (see note 24) | 8 | 6,298
Investment in OLT-O (2) | — | 7,347
Other non-current assets (3) | 24,700 | 40,729
 | 80,409 | 139,104


Question: In which year was the oil derivative instrument higher?
Answer: 2018
Calculation: 84,730>45,640
shareowner return performance graph the following performance graph and related information shall not be deemed 201csoliciting material 201d or to be 201cfiled 201d with the sec , nor shall such information be incorporated by reference into any future filing under the securities act of 1933 or securities exchange act of 1934 , each as amended , except to the extent that the company specifically incorporates such information by reference into such filing . the following graph shows a five year comparison of cumulative total shareowners 2019 returns for our class b common stock , the standard & poor 2019s 500 index , and the dow jones transportation average . the comparison of the total cumulative return on investment , which is the change in the quarterly stock price plus reinvested dividends for each of the quarterly periods , assumes that $ 100 was invested on december 31 , 2007 in the standard & poor 2019s 500 index , the dow jones transportation average , and our class b common stock. .

Table:
 | 12/31/2007 | 12/31/2008 | 12/31/2009 | 12/31/2010 | 12/31/2011 | 12/31/2012
united parcel service inc . | $ 100.00 | $ 80.20 | $ 86.42 | $ 112.60 | $ 116.97 | $ 121.46
standard & poor 2019s 500 index | $ 100.00 | $ 63.00 | $ 79.67 | $ 91.68 | $ 93.61 | $ 108.59
dow jones transportation average | $ 100.00 | $ 78.58 | $ 93.19 | $ 118.14 | $ 118.15 | $ 127.07
.

Question: what is the roi of an investment in ups from 2008 to 2009?
Answer: 7.8%
Calculation: subtract(86.42, 80.20), divide(#0, 80.20)
Key Business Metrics
In addition to the measures presented in our consolidated financial statements, we use the following key metrics to evaluate our business, measure our performance, develop financial forecasts, and make strategic decisions.
Devices Sold
Devices sold represents the number of wearable devices that are sold during a period, net of expected returns. Devices sold does not include sales of accessories. Growth rates between devices sold and revenue are not necessarily correlated because our revenue is affected by other variables, such as the types of products sold during the period, the introduction of new product offerings with differing U.S. manufacturer’s suggested retail prices, or MSRPs, and sales of accessories and premium services.
Active Users
We grow our community of users through device sales and investment in software to drive engagement. We define an active user as a registered Fitbit user who, within the three months prior to the date of measurement, has (a) an active Fitbit Premium or Fitbit Coach subscription, (b) paired a wearable device or Aria scale with his or her Fitbit account, or (c) logged at least 100 steps with a wearable device or a weight measurement using an Aria scale. Active users can be new users who joined the community during the past 90 days, existing users who have remained active, or previously active users who were inactive for 90 days or greater, if they meet the preceding definition of an active user. The active user number excludes users who have downloaded our mobile apps without purchasing any of our wearable devices and users who have downloaded free versions of Fitbit Coach but are not subscribers to its paid premium offerings.
Table:
 |  | For the Year Ended or As of December 31, | 
 | 2019 | 2018 | 2017
 |  | (in thousands) | 
Devices sold | 15,988 | 13,939 | 15,343
Active users | 29,566 | 27,627 | 25,367
Adjusted EBITDA | $(128,333) | $(31,361) | $(52,158)
Free cash flow | $(193,363) | $60,327 | $(24,919)


Question: What is the percentage change of devices sold from 2018 to 2019?
Answer: 14.7
Calculation: ((15,988-13,939)/13,939) * 100
entergy mississippi , inc . management's financial discussion and analysis other regulatory charges ( credits ) have no material effect on net income due to recovery and/or refund of such expenses . other regulatory credits increased primarily due to the under-recovery through the grand gulf rider of grand gulf capacity charges . 2003 compared to 2002 net revenue , which is entergy mississippi's measure of gross margin , consists of operating revenues net of : 1 ) fuel , fuel-related , and purchased power expenses and 2 ) other regulatory charges ( credits ) . following is an analysis of the change in net revenue comparing 2003 to 2002. .

Table:
 | ( in millions )
2002 net revenue | $ 380.2
base rates | 48.3
other | -1.9 ( 1.9 )
2003 net revenue | $ 426.6
the increase in base rates was effective january 2003 as approved by the mpsc .
gross operating revenue , fuel and purchased power expenses , and other regulatory charges ( credits ) gross operating revenues increased primarily due to an increase in base rates effective january 2003 and an increase of $ 29.7 million in fuel cost recovery revenues due to quarterly changes in the fuel factor resulting from the increases in market prices of natural gas and purchased power .
this increase was partially offset by a decrease of $ 35.9 million in gross wholesale revenue as a result of decreased generation and purchases that resulted in less energy available for resale sales .
fuel and fuel-related expenses decreased primarily due to the decreased recovery of fuel and purchased power costs and decreased generation , partially offset by an increase in the market price of purchased power .
other regulatory charges increased primarily due to over-recovery of capacity charges related to the grand gulf rate rider and the cessation of the grand gulf accelerated recovery tariff that was suspended in july 2003 .
other income statement variances 2004 compared to 2003 other operation and maintenance expenses increased primarily due to : 2022 an increase of $ 6.6 million in customer service support costs ; and 2022 an increase of $ 3.7 million in benefit costs .
the increase was partially offset by the absence of the voluntary severance program accruals of $ 7.1 million that occurred in 2003 .
taxes other than income taxes increased primarily due to a higher assessment of ad valorem and franchise taxes compared to the same period in 2003 .
2003 compared to 2002 other operation and maintenance expenses increased primarily due to : 2022 voluntary severance program accruals of $ 7.1 million ; and 2022 an increase of $ 4.4 million in benefit costs. .

Question: what is the growth rate in net revenue for entergy mississippi , inc . in 2003?
Answer: 12.2%
Calculation: subtract(426.6, 380.2), divide(#0, 380.2)
Revenues. Revenues increased by 21% to RMB377.3 billion for the year ended 31 December 2019 on a year-on-year basis. The following table sets forth our revenues by line of business for the years ended 31 December 2019 and 2018:
Revenues from our VAS business increased by 13% year-on-year to RMB200 billion. Online games revenues grew by 10% to RMB114.7 billion. The increase was primarily due to revenue contributions from domestic smart phone games including Honour of Kings and Peacekeeper Elite, as well as increased contributions from our overseas titles such as PUBG Mobile and Supercell titles, partly offset by the revenue decline from PC client games such as DnF. Social networks revenues increased by 17% to RMB85,281 million. The increase mainly reflected revenue growth from digital content services such as live broadcast services and video streaming subscriptions.
Revenues from FinTech and Business Services increased by 39% year-on-year to RMB101.4 billion. The increase was primarily driven by greater revenues from commercial payment due to increased daily active consumers and number of transactions per user. Greater revenues from cloud services also contributed to the annual growth.
Revenues from Online Advertising business increased by 18% year-on-year to RMB68,377 million. Social and others advertising revenues grew by 33% to RMB52,897 million. The increase mainly reflected higher advertising revenues derived from Weixin (primarily Weixin Moments and Mini Programs) as a result of its increased inventories and impressions, as well as contributions from our mobile advertising network due to increased traffic and video inventories. Media advertising revenues decreased by 15% to RMB15,480 million. The decrease was primarily due to lower advertising revenues from our media platforms including Tencent Video and Tencent News resulting from unpredictability in broadcast schedules and the challenging macro-environment, as well as the absence of the FIFA World Cup in year 2019.
Table:
 | Year ended 31 December |  |  | 
 | 2019 |  | 2018 | 
 |  | % of total |  | % of total
 | Amount | revenues | Amount | revenues
 |  |  | (Restated) | (Restated)
 | (RMB in millions, unless specified) |  |  | 
VAS | 199,991 | 53% | 176,646 | 56%
FinTech and Business Services | 101,355 | 27% | 73,138 | 23%
Online Advertising | 68,377 | 18% | 58,079 | 19%
Others | 7,566 | 2% | 4,831 | 2%
Total revenues | 377,289 | 100% | 312,694 | 100%


Question: What is the year-on-year change in Online Advertising Business revenue?
Answer: 10298
Calculation: 68,377-58,079
Stock-based compensation expense is included in general and administrative expense for each period as follows:
As of December 31, 2019, there was $4,801 of unrecognized stock-based compensation expense related to unvested employee stock options and $1,882 of unrecognized stock-based compensation expense related to unvested RSUs. These costs are expected to be recognized over a weighted-average period of 2.13 and 2.33 years, respectively.
Table:
 | Year Ended | Year Ended
Stock-Based Compensation by Type of Award | December 31, 2019 | December 31, 2018
Stock options | $2,756 | $2,926
RSUs | 955 | 1,129
Total stock-based compensation expense | $3,711 | $4,055


Question: How long is it expected to take for the unrecognized stock-based compensation expense related to unvested RSUs to be recognized?
Answer: 2.33 years
Other Income (Expense), Net
Additional information relating to Other income (expense), net is as follows:
nm -not meaningful
The change in Other income (expense), net during the year ended December 31, 2019, compared to the similar period in 2018, was primarily driven by early debt redemption costs of $3.6 billion recorded during 2019, compared to $725 million recorded during 2018 (see “Special Items”) as well as pension and benefit charges of $126 million recorded in 2019, compared with pension and benefit credits of $2.1 billion recorded in 2018 (see “Special Items”).
Table:
 |  |  | (dollars in millions)  Increase/ (Decrease) | Increase/ (Decrease)
Years Ended December 31, | 2019 | 2018 | (dollars in millions) | 2019 vs. 2018
Interest income  | $ 121 | $ 94 | $ 27 | 28.7%
Other components of net periodic benefit cost  | 627 | 3,068 | (2,441) | (79.6)
Early debt extinguishment costs  | (3,604) | (725) | (2,879) | nm 
Other, net  | (44) | (73) | 29 | 39.7
Total  | $ (2,900) | $2,364 | $ (5,264) | nm 


Question: What is the change in Early debt extinguishment costs from 2018 to 2019?
Answer: 2879
Calculation: 3,604-725