hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
The following table summarizes stock-based compensation expense in the Company’s consolidated statements of operations:
For the year ended September 30, 2019, the Company granted 33,000 nonvested shares to certain key employees, 55,000 nonvested shares to certain officers including 35,000 shares granted to the Chief Executive Officer, and 20,000 nonvested shares
to its non-employee directors. For the year ended September 30, 2018, the Company granted 12,000 nonvested shares to certain key employees, 40,000 nonvested shares to certain officers including 30,000 to its Chief Executive Officer and 20,000 nonvested
shares to its non-employee directors.
The Company measures the fair value of nonvested stock awards based upon the market price of its common stock as of the date of grant. The Company used the Black-Scholes option-pricing model to value stock options. The Black-Scholes model requires the use of a number of assumptions including volatility of the Company’s stock price, the weighted average risk-free interest rate and the weighted average expected life of the options, at the time of grant. The expected dividend yield is equal to the divided per share declared, divided by the closing share price on the date the options were granted. All equity compensation awards granted for the years ended September 30, 2019 and September 30, 2018 were nonvested stock awards.
Table:
 | Years Ended | 
 | September 30, 2019 | September 30, 2018
 | (Amounts in thousands) | 
Cost of sales | $7 | $5
Engineering and development | 49 | 32
Selling, general and administrative | 736 | 654
Total | $792 | $691


Question: What is the percentage increase in the stock based compensation expense on cost of sales?
Answer: 40
Calculation: (7-5)/5
table of contents the following table discloses purchases of shares of our common stock made by us or on our behalf during the fourth quarter of 2017 . period total number of shares purchased average price paid per share total number of shares not purchased as part of publicly announced plans or programs ( a ) total number of shares purchased as part of publicly announced plans or programs approximate dollar value of shares that may yet be purchased under the plans or programs ( b ) .

Table:
period | total numberof sharespurchased | averageprice paidper share | total number ofshares notpurchased as part ofpublicly announcedplans or programs ( a ) | total number ofshares purchased aspart of publiclyannounced plans orprograms | approximate dollarvalue of shares thatmay yet be purchasedunder the plans orprograms ( b )
october 2017 | 515762 | $ 77.15 | 292145 | 223617 | $ 1.6 billion
november 2017 | 2186889 | $ 81.21 | 216415 | 1970474 | $ 1.4 billion
december 2017 | 2330263 | $ 87.76 | 798 | 2329465 | $ 1.2 billion
total | 5032914 | $ 83.83 | 509358 | 4523556 | $ 1.2 billion
( a ) the shares reported in this column represent purchases settled in the fourth quarter of 2017 relating to ( i ) our purchases of shares in open-market transactions to meet our obligations under stock-based compensation plans , and ( ii ) our purchases of shares from our employees and non-employee directors in connection with the exercise of stock options , the vesting of restricted stock , and other stock compensation transactions in accordance with the terms of our stock-based compensation plans .
( b ) on september 21 , 2016 , we announced that our board of directors authorized our purchase of up to $ 2.5 billion of our outstanding common stock ( the 2016 program ) with no expiration date .
as of december 31 , 2017 , we had $ 1.2 billion remaining available for purchase under the 2016 program .
on january 23 , 2018 , we announced that our board of directors authorized our purchase of up to an additional $ 2.5 billion of our outstanding common stock with no expiration date. .

Question: as of december 31 , 2017 , what was the percent of the 2016 program remaining available for purchase
Answer: 48%
Calculation: divide(1.2, 2.5)
30. EMPLOYEE BENEFIT PLANS (cont.)
The above sensitivities are hypothetical and should be used with caution. Changes in amounts based on a one percent variation in assumptions generally cannot be extrapolated because the relationship of the change in assumption to the change in amounts may not be linear. The sensitivities have been calculated independently of changes in other key variables. Changes in one factor may result in changes in another, which could amplify or reduce certain sensitivities.
The Company expects to make contributions of $5.1 million to the defined benefit plans and $0.6 million to the defined contribution plan of Telesat Canada during the next fiscal year.
Table:
 | Pension |  | Other | 
As at December 31, 2018 | 1% increase | 1% decrease | 1% increase | 1% decrease
Discount rate | $(39,145) | $49,361 | $(2,471) | $3,224
Future salary growth | $7,572 | $(6,919) | N/A | N/A
Medical and dental trend rates | N/A | N/A | $1,703 | $(1,280)


Question: How much would the pension change if there is a 1% increase and a 1% decrease respectively in the discount rate?
Answer: $(39,145), $49,361
Return on invested capital
Return on invested capital (ROIC) is a measure of the return generated on capital invested by the Group. The measure provides a guide rail for longterm value creation and encourages compounding reinvestment within the business and discipline around acquisitions with low returns and long payback. ROIC is calculated as underlying operating profit after tax divided by the annual average of: goodwill, intangible assets, property, plant and equipment, net assets held for sale, inventories, trade and other current receivables, and trade payables and other current liabilities.
(a) Restated following adoption of IFRS 16. See note 1 and note 24 for further details.
(b) See reconciliation of operating profit to underlying operating profit on page 30.
(c) Tax on underlying operating profit is calculated as underlying operating profit before tax multiplied by underlying effective tax rate of 25.5% (2018: 25.7%) which is shown on page 30.
Table:
 | € million 2019 | € million 2018
 |  | (Restated)(a)
Underlying operating profit before tax(b) | 9,947 | 9,463
Tax on underlying operating profit(c) | (2,536) | (2,432)
Operating profit after tax | 7,411 | 7,031
Goodwill | 18,067 | 17,341
Intangible assets | 12,962 | 12,152
Property, plant and equipment | 12,062 | 12,088
Net assets held for sale | 81 | 108
Inventories | 4,164 | 4,301
Trade and other current receivables | 6,695 | 6,482
Trade payables and other current liabilities | (14,768) | (14,457)
Period-end invested capital | 39,263 | 38,015
Average invested capital for the period | 38,639 | 38,749
Return on average invested capital | 19.2% | 18.1%


Question: What is the increase / (decrease) in inventories?
Answer: -137
Calculation: 4,164 - 4,301
Summarized financial information concerning our segments is shown in the tables below (in millions):
(1) Revenues for Corporate and Other represent deferred revenue purchase accounting adjustments recorded in accordance with GAAP
(2) Operating expenses for Corporate and Other includes equity-based compensation, including certain related payroll taxes, of $51.7 million, $51.4 million and $19.2 million for the years ended December 31, 2019, 2018 and 2017, respectively.
(4) Depreciation and amortization for Corporate and Other primarily represents net incremental depreciation and amortization adjustments associated with the application of purchase accounting recorded in accordance with GAAP.
(6) Receivables from related parties are included in Corporate and Other.
(7) Transition and integration costs primarily consists of legal and professional fees related to the Distribution and transition-related costs following the Distribution.
Table:
 |  |  | Year ended December 31, 2017 |  | 
 | Software Solutions | Data and Analytics | Corporate and Other |  | Total
Revenues | $904.5 | $151.6 | $(4.5) | (1) | $1,051.6
Expenses: |  |  |  |  | 
Operating expenses | 388.0 | 113.2 | 68.3 | (2) | 569.5
Transition and integration costs | — | — | 13.1 | (7) | 13.1
EBITDA | 516.5 | 38.4 | (85.9) |  | 469.0
Depreciation and amortization | 101.2 | 12.8 | 92.5 | (4) | 206.5
Operating income (loss) | 415.3 | 25.6 | (178.4) |  | 262.5
Interest expense, net |  |  |  |  | (57.5)
Other expense, net |  |  |  |  | (12.6)
Earnings before income taxes |  |  |  |  | 192.4
Income tax benefit |  |  |  |  | (61.8)
Net earnings |  |  |  |  | $254.2
Balance sheet data: |  |  |  |  | 
Total assets | $3,223.5 | $304.7 | $127.7 | (6) | $3,655.9
Goodwill | $2,134.7 | $172.1 | $— |  | $2,306.8


Question: What did operating expenses for Corporate and Other include?
Answer: equity-based compensation, including certain related payroll taxes
Factors affecting the tax expense for the year
The table below explains the differences between the expected tax expense, being the aggregate of the Group’s geographical split of profits multiplied by the relevant local tax rates and the Group’s total tax expense for each year.
Notes: 1 See note below regarding deferred tax asset recognition in Luxembourg and Spain on pages 140 and 141
2 2018 includes the impact of closing tax audits across the Group during the year, including in Germany and Romania
3 Includes a €42 million credit (2018: €15 million charge, 2017 €95 million charge) relating to the combination of Vodafone India with Idea Cellular
Table:
 | 2019 €m | 2018 €m | 2017 €m
Continuing (loss)/profit before tax as shown in the consolidated income statement | (2,613) | 3,878 | 2,792
Aggregated expected income tax (credit)/expense | (457) | 985 | 795
Impairment losses with no tax effect | 807 | – | –
Disposal of Group investments | – | 55 | (271)
Effect of taxation of associates and joint ventures, reported within profit before tax | 262 | 90 | 23
(Recognition)/derecognition of deferred tax assets for losses in Luxembourg and Spain1 | 1,186 | (1,583) | 1,603
Deferred tax following revaluation of investments in Luxembourg1 | (488) | (330) | (329)
Previously unrecognised temporary differences we expect to use in the future | – | – | (15)
Previously unrecognised temporary differences utilised in the year | – | (29) | (11)
Current year temporary differences (including losses) that we currently do not expect to use | 78 | 20 | 139
Adjustments in respect of prior year tax liabilities2 | (94) | (244) | (107)
Revaluation of assets for tax purposes | – | – | (39)
Impact of tax credits and irrecoverable taxes | 79 | 93 | 98
Deferred tax on overseas earnings3 | (39) | 24 | 26
Effect of current year changes in statutory tax rates on deferred tax balances | (2) | (44) | 2,755
Financing costs not deductible for tax purposes | 67 | 23 | 25
Expenses not deductible (income not taxable) for tax purposes | 97 | 61 | 72
Income tax expense/(credit) | 1,496 | (879) | 4,764


Question: What is the change between 2017-2018 and 2018-2019 average income tax expense?
Answer: -1634
Calculation: [1,496 +(-879)]/ 2 - [(-879)+ 4,764]/ 2
Due To/From Related Parties, Net
Amounts due to and from related parties, net as of the periods presented consisted of the following (table in millions):
(1) Includes an immaterial amount related to the Company’s current operating lease liabilities due to related parties as of January 31, 2020.
The Company also recognized an immaterial amount related to non-current operating lease liabilities due to related parties. This amount has been included in operating lease liabilities on the consolidated balance sheet as of January 31, 2020.
Table:
 | January 31, 2020 | February 1, 2019
Due from related parties, current | $1,618 | $1,248
Due to related parties, current(1) | 161 | 158
Due from related parties, net, current | $1,457 | $1,090


Question: Which years does the table provide information for net Amounts due to and from related parties?
Answer: 2020, 2019
Opening Equity Balance Sheet Adjustments from Accounting Standards Adopted in 2018
On January 1, 2018, we adopted Topic 606, ASU 2018-02, Income Statement-Reporting Comprehensive Income and other ASUs. We adopted Topic 606 using the modified retrospective method. We early adopted ASU 2018-02, which allows a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from Tax Cuts and Jobs Act (TCJA).
The cumulative after-tax effect of the changes made to our consolidated balance sheet for the adoption of Topic 606, ASU 2018-02 and other ASUs was as follows:
Table:
 |  | Adjustments due to | Adjustments due to | Adjustments due to | 
(dollars in millions) | At December 31, 2017 | Topic 606 | ASU 2018-02 | Other ASUs | At January 1, 2018
Retained earnings | 35,635 | 2,890 | (652) | (6) | 37,867
Accumulated other comprehensive income | 2,659 | — | 652 | (22) | 3,289
Noncontrolling interests | 1,591 | 44 | — | — | 1,635


Question: What is the change in Accumulated other comprehensive income from December 31, 2017 to January 1, 2018?
Answer: 630
Calculation: 3,289-2,659
humana inc . notes to consolidated financial statements 2014 ( continued ) the total intrinsic value of stock options exercised during 2007 was $ 133.9 million , compared with $ 133.7 million during 2006 and $ 57.8 million during 2005 . cash received from stock option exercises for the years ended december 31 , 2007 , 2006 , and 2005 totaled $ 62.7 million , $ 49.2 million , and $ 36.4 million , respectively . total compensation expense related to nonvested options not yet recognized was $ 23.6 million at december 31 , 2007 . we expect to recognize this compensation expense over a weighted average period of approximately 1.6 years . restricted stock awards restricted stock awards are granted with a fair value equal to the market price of our common stock on the date of grant . compensation expense is recorded straight-line over the vesting period , generally three years from the date of grant . the weighted average grant date fair value of our restricted stock awards was $ 63.59 , $ 54.36 , and $ 32.81 for the years ended december 31 , 2007 , 2006 , and 2005 , respectively . activity for our restricted stock awards was as follows for the year ended december 31 , 2007 : shares weighted average grant-date fair value .

Table:
 | shares | weighted average grant-date fair value
nonvested restricted stock at december 31 2006 | 1107455 | $ 45.86
granted | 852353 | 63.59
vested | -51206 ( 51206 ) | 56.93
forfeited | -63624 ( 63624 ) | 49.65
nonvested restricted stock at december 31 2007 | 1844978 | $ 53.61
the fair value of shares vested during the years ended december 31 , 2007 , 2006 , and 2005 was $ 3.4 million , $ 2.3 million , and $ 0.6 million , respectively .
total compensation expense related to nonvested restricted stock awards not yet recognized was $ 44.7 million at december 31 , 2007 .
we expect to recognize this compensation expense over a weighted average period of approximately 1.4 years .
there are no other contractual terms covering restricted stock awards once vested. .

Question: what was the percent of the change in the weighted average grant date fair value of our restricted stock awards from 2006 to 2007
Answer: 16.97%
Calculation: subtract(63.59, 54.36), divide(#0, 54.36)
Interest Expense
Interest expense includes interest on total long-term debt. The following table presents the amount of gross interest expense, net of capitalized interest:
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
 |  | (Dollars in millions) | 
Interest expense: |  |  | 
Gross interest expense | $2,093 | 2,230 | 1,559
Capitalized interest | (72) | (53) | (78)
Total interest expense | $2,021 | 2,177 | 1,481


Question: What segments of interest expense are presented in the table?
Answer: Gross interest expense, capitalized interest
10. Income Taxes:
For financial reporting purposes, income before income taxes included the following components:
Table:
 |  | Fiscal Year Ended March 31 | 
 | 2017 | 2018 | 2019
Domestic | $75,659 | $85,263 | $215,573
Foreign | 99,290 | 107,050 | 117,670
Total | $174,949 | $192,313 | $333,243


Question: What is the company's total income before income taxes for the fiscal year ended March 31, 2018?
Answer: 192,313
Net debt including IFRS 16 lease liabilities
A reconciliation between net debt and net debt including IFRS 16 lease liabilities is given below. A breakdown of the balances that are included within net debt is given within Note 24. Net debt excludes IFRS 16 lease liabilities to enable comparability with prior years.
Table:
 | 2019 | 2018
 | £m | £m
Net debt | 295.2 | 235.8
IFRS 16 lease liabilities | 38.9 | –
Net debt and IFRS 16 lease liabilities | 334.1 | 235.8


Question: What was the percentage change in the amount of Net debt and IFRS 16 lease liabilities from 2018 to 2019?
Answer: 41.69
Calculation: (334.1-235.8)/235.8
OPERATING COSTS AND ADJUSTED EBITDA
Bell Wireline operating costs were essentially stable year over year, decreasing by 0.1% in 2019, compared to 2018, resulting from: • The favourable impact from the adoption of IFRS 16 in 2019 • Continued effective cost containment • Lower pension expenses reflecting reduced DB costs
These factors were partly offset by: • Higher cost of goods sold related to the growth in product sales • Increased costs from the acquisition of Axia • Greater payments to other carriers from increased sales of international wholesale long distance minutes
Bell Wireline adjusted EBITDA grew by 1.7% in 2019, compared to last year, reflecting the growth in revenues as operating expenses were relatively stable year over year. Adjusted EBITDA margin increased to 43.8% in 2019, compared to the 43.4% achieved last year, resulting from the favourable impact of the adoption of IFRS 16 in 2019 and the flow-through of the service revenue growth, offset in part by higher low-margin product sales in our total revenue base.
Table:
 | 2019 | 2018 | $ CHANGE | % CHANGE
Operating costs | (6,942) | (6,946) | 4 | 0.1%
Adjusted EBITDA | 5,414 | 5,321 | 93 | 1.7%
Adjusted EBITDA margin | 43.8% | 43.4% |  | 0.4 pts


Question: What is the percentage of the 2019 adjusted EBITDA over the sum of the adjusted EBITDA in 2018 and 2019? 
Answer: 50.43
Calculation: 5,414/(5,414+5,321)
Stock-Based Compensation
The Company recognized total stock-based compensation cost related to equity incentive awards as follows (in thousands):
A small portion of stock-based compensation cost above is capitalized in accordance with the accounting guidance for internal-use software. The Company uses the straight-line attribution method for recognizing stock-based compensation expense.
Table:
 |  | For the Year Ended December 31, | 
 | 2019 | 2018 | 2017
Stock-based compensation cost: |  |  | 
Common stock warrants | $— | $512 | $484
Stock options | 16,489 | 13,279 | 11,295
Restricted stock units | 14,585 | 90 | —
Employee stock purchase plan | 3,326 | 2,069 | —
Total stock-based compensation cost | $34,400 | $15,950 | $11,779


Question: What are the company's respective total stock-based compensation cost in 2017 and 2018?
Answer: $11,779, $15,950
Foreign Sales
Revenues in each of the Company’s segments include sales to foreign governments or to companies located in foreign countries. For the years ended April 30, 2019 and 2018, revenues, based on the location of the procurement entity and excluding intersegment sales, were derived from the following countries (in thousands):
Table:
 | 2019 | 2018
Belgium | $49 | $64
France | 40 | 154
China | 359 | 512
Russia | 2 | 302
Germany | 36 | 143
Italy | 159 | 110
South Korea | - | 314
Singapore | 215 | 376
Other | 525 | 469
 | $1,361 | $ 2,444


Question: What is the revenue from France in 2019 and 2018 respectively?
Answer: 40, 154
Note 20. Net Income Per Common Share From Continuing Operations
The following table sets forth the computation of basic and diluted net income per common share from continuing operations (in millions, except per share amounts):
The Company computed basic net income per common share from continuing operations based on the weighted average number of common shares outstanding during the period. The Company computed diluted net income per common share from continuing operations based on the weighted average number of common shares outstanding plus potentially dilutive common shares outstanding during the period.
Potentially dilutive common shares from employee equity incentive plans are determined by applying the treasury stock method to the assumed exercise of outstanding stock options and the assumed vesting of outstanding RSUs. Weighted average common shares exclude the effect of option shares which are not dilutive. There were no anti-dilutive option shares for the years ended March 31, 2019, 2018, and 2017.
Table:
 |  | Year Ended March 31, | 
 | 2019 | 2018 | 2017
Net income from continuing operations | $355.9 | $255.4 | $170.6
Basic weighted average common shares outstanding | 236.2 | 232.9 | 217.2
Dilutive effect of stock options and RSUs | 3.8 | 4.4 | 4.4
Dilutive effect of 2007 Junior Convertible Debt | — | 1.3 | 12.7
Dilutive effect of 2015 Senior Convertible Debt | 9.9 | 10.3 | 0.5
Dilutive effect of 2017 Senior Convertible Debt | — | — | —
Dilutive effect of 2017 Junior Convertible Debt | — | — | —
Diluted weighted average common shares outstanding | 249.9 | 248.9 | 234.8
Basic net income per common share from continuing operations | $1.51 | $1.10 | $0.79
Diluted net income per common share from continuing operations | $1.42 | $1.03 | $0.73


Question: What was the Net income from continuing operations in 2017?
Answer: 170.6
Investing Activities. Cash flows (used in) provided by investing activities changed from a source of$65.7 million in 2018 to a use of $13.8 million in 2019. This change of$79.5 million primarily resulted from a decrease of$62.9 million in cash proceeds from the sale of company-operated restaurants, including repayments of notes issued in connection with 2018 refranchising transactions, and an increase of $9.8 million in capital expenditures.
Capital Expenditures — The composition of capital expenditures in each fiscal year is summarized in the table below (in thousands):
Our capital expenditure program includes, among other things, restaurant remodeling, information technology enhancements, and investments in new locations and equipment. In 2019, capital expenditures increased by $9.8 million primarily due to an increase of $16.2 million in purchases of assets intended for sale or sale and leaseback, partially offset by a $8.7 million decrease in restaurant capital maintenance and facility improvement spending mainly from a decrease in the average number of company-operated restaurants compared to the prior year. The increase in purchases of assets intended for sale or sale and leaseback was primarily due to the Company’s purchase of a commercial property in Los Angeles, California, on which an existing company restaurant and another retail tenant are located. The purchase price was $17.3 million, and we currently intend to sell the entire property and lease back the parcel on which our company operated restaurant is located within the next 12 months.
Table:
 | 2019 | 2018
Restaurants: |  | 
Restaurant facility expenditures | $9,202 | $17,949
Purchases of assets intended for sale or sale and leaseback | 21,660 | 5,497
New restaurants | 1,381 | 2,088
Other, including information technology | 3,597 | 7,572
 | 35,840 | 33,106
Corporate Services: |  | 
Information technology | 9,405 | 4,584
Other, including facility improvements | 2,404 | 152
 | 11,809 | 4,736
Total capital expenditures | $47,649 | $37,842


Question: What is the total capital expenditure in 2019?
Answer: $47,649