hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
The following table provides reconciliation from U.S. GAAP Net income to non-GAAP Adjusted EBITDA (amounts in thousands):
(1) Fiscal years ending March 31, 2018 and 2017 adjusted due to the adoption of ASC 606.
(2) $0.9 million in costs incurred during fiscal year 2018 related to the relocation of the Company's tantalum powder facility equipment from Carson City, Nevada to its existing Matamoros, Mexico plant were reclassified from “Plant start-up costs” to “Restructuring charges” during fiscal year 2019.
Table:
 |  | Fiscal Years Ended March 31, | 
 | 2019 | 2018 | 2017
Net income (U.S. GAAP) (1) | $206,587 | $254,127 | $47,157
Non-GAAP adjustments: |  |  | 
Income tax expense (benefit) | (39,460) | 9,132 | 4,294
Interest expense, net | 19,204 | 32,073 | 39,731
Depreciation and amortization | 52,628 | 50,661 | 38,151
EBITDA (non-GAAP) (1) | 238,959 | 345,993 | 129,333
Excluding the following items: |  |  | 
Equity (income) loss from equity method investments | 3,304 | (76,192) | (41,643)
Acquisition (gain) loss | — | (130,880) | —
Change in value of TOKIN options | — | — | (10,700)
(Gain) loss on write down and disposal of long-lived assets | 1,660 | (992) | 10,671
ERP integration costs/IT transition costs | 8,813 | 80 | 7,045
Stock-based compensation | 12,866 | 7,657 | 4,720
Restructuring charges (2) | 8,779 | 14,843 | 5,404
R&D grant reimbursements and grant income | (4,559) | — | —
Legal expenses/fines related to antitrust class actions | 11,896 | 16,636 | 2,640
Net foreign exchange (gain) loss | (7,230) | 13,145 | (3,758)
TOKIN investment-related expenses | — | — | 1,101
Plant start-up costs (2) | (927) | 929 | 427
Loss on early extinguishment of debt | 15,946 | 486 | —
Adjusted EBITDA (non-GAAP) (1) | $289,507 | $191,705 | $105,240


Question: Which years does the table provide information for the reconciliation from U.S. GAAP Net income to non-GAAP Adjusted EBITDA?
Answer: 2019, 2018, 2017
Note 3 – Inventories, net
Inventories consisted of the following:
Table:
 |  | December 31,
 | 2019 | 2018
Ingredients | $ 1,942 | $ 1,580
Packaging | 2,230 | 2,072
Finished goods | 2,220 | 2,165
Total inventories, net | $ 6,392 | $ 5,817


Question: What is the average value of packaging for years 2018 and 2019?
Answer: 2151
Calculation: (2,230+2,072)/2
performance graph the graph below compares the cumulative total shareholder return on pmi's common stock with the cumulative total return for the same period of pmi's peer group and the s&p 500 index . the graph assumes the investment of $ 100 as of december 31 , 2012 , in pmi common stock ( at prices quoted on the new york stock exchange ) and each of the indices as of the market close and reinvestment of dividends on a quarterly basis . date pmi pmi peer group ( 1 ) s&p 500 index .

Table:
date | pmi | pmi peer group ( 1 ) | s&p 500 index
december 31 2012 | $ 100.00 | $ 100.00 | $ 100.00
december 31 2013 | $ 108.50 | $ 122.80 | $ 132.40
december 31 2014 | $ 106.20 | $ 132.50 | $ 150.50
december 31 2015 | $ 120.40 | $ 143.50 | $ 152.60
december 31 2016 | $ 130.80 | $ 145.60 | $ 170.80
december 31 2017 | $ 156.80 | $ 172.70 | $ 208.10
( 1 ) the pmi peer group presented in this graph is the same as that used in the prior year , except reynolds american inc .
was removed following the completion of its acquisition by british american tobacco p.l.c .
on july 25 , 2017 .
the pmi peer group was established based on a review of four characteristics : global presence ; a focus on consumer products ; and net revenues and a market capitalization of a similar size to those of pmi .
the review also considered the primary international tobacco companies .
as a result of this review , the following companies constitute the pmi peer group : altria group , inc. , anheuser-busch inbev sa/nv , british american tobacco p.l.c. , the coca-cola company , colgate-palmolive co. , diageo plc , heineken n.v. , imperial brands plc , japan tobacco inc. , johnson & johnson , kimberly-clark corporation , the kraft-heinz company , mcdonald's corp. , mondel z international , inc. , nestl e9 s.a. , pepsico , inc. , the procter & gamble company , roche holding ag , and unilever nv and plc .
note : figures are rounded to the nearest $ 0.10. .

Question: what is the growth rate in pmi's share price from 2012 to 2013?
Answer: 8.5%
Calculation: subtract(108.50, const_100), divide(#0, const_100)
7. Earnings Per Share
The following is a reconciliation of the amounts utilized in the computation of basic and diluted earnings per share for fiscal2 019, 2018 and 2017 (in thousands, except per share amounts):
In each of the fiscal years 2019, 2018 and 2017, share-based awards for approximately 0.1 million shares were not included in the computation of diluted earnings per share as they were antidilutive.
Table:
 | 2019 | 2018 | 2017
Net income | 108,616 | 13,040 | 112,062
Basic weighted average common shares outstanding | 30,271 | 33,003 | 33,612
Dilutive effect of share-based awards and options outstanding  | 803 | 916 | 941
Diluted weighted average shares outstanding | 31,074 | 33,919 | 34,553
Earnings per share: |  |  | 
Basic | 3.59 | 0.40 | 3.33
Diluted | 3.50 | 0.38 | 3.24


Question: What was the amount of net income in 2017?
Answer: 112,062
The following highlights net sales by geographic location (amounts in thousands):
(1) Revenues are attributed to countries or regions based on the location of the customer. Net Sales to one customer, TTI, Inc., exceeded 10% of total net sales as follows: $184.3 million, $133.5 million and $104.4 million in fiscal years 2019, 2018 and 2017, respectively.
(2) No country included in this caption exceeded 3% of consolidated net sales for fiscal years 2019, 2018 and 2017.
(3) Fiscal years ended March 31, 2018 and 2017 adjusted due to the adoption of ASC 606.
Table:
 |  | Fiscal Years Ended March 31,(1) | 
 | 2019 | 2018 | 2017
United States | $292,980 | $233,133 | $198,250
Hong Kong | 188,102 | 169,073 | 121,813
Germany | 124,805 | 105,548 | 104,755
Europe (2) (3) | 76,149 | 64,248 | 63,863
China | 173,148 | 163,016 | 71,223
Taiwan | 88,853 | 78,728 | 9,147
Asia Pacific (2) | 47,233 | 36,647 | 26,878
Japan | 178,502 | 170,282 | 3,565
United Kingdom | 42,472 | 37,038 | 33,837
Netherlands | 44,065 | 39,684 | 32,478
Malaysia | 33,748 | 28,165 | 15,177
Singapore | 19,417 | 17,267 | 15,565
Italy | 15,551 | 17,905 | 15,376
Hungary | 12,245 | 13,254 | 18,856
Mexico | 44,267 | 23,915 | 22,424
Other Countries (2) | 1,281 | 2,278 | 4,131
Total Non-United States (3) | 1,089,838 | 967,048 | 559,088
 | $1,382,818 | $1,200,181 | $757,338


Question: What was the net sales in Singapore in 2017?
Answer: 15,565
Geographic Information
The following table is a summary of our long-lived assets which include property and equipment, net and right of use assets based on the physical location of the assets (in thousands):
Table:
 | December 31, | December 31,
 | 2019 | 2018
United States | $35,964 | $5,525
Japan | 2,689 | 1,108
Other | 2,017 | 629
Total | $40,670 | $7,262


Question: What is the units used to describe the data in the table?
Answer: thousands
Summarized financial information of Hilli LLC
The assets and liabilities of Hilli LLC(1) that most significantly impacted our consolidated balance sheet as of December 31, 2019 and 2018, are as follows:
(1) As Hilli LLC is the primary beneficiary of the Hilli Lessor VIE (see above) the Hilli LLC balances include the Hilli Lessor VIE.
Table:
(in thousands of $) | 2019 | 2018
Balance sheet |  | 
Current assets | 64,507 | 172,554
Non-current assets | 1,300,065 | 1,392,710
Current liabilities | (496,029) | (278,728)
Non-current liabilities | (418,578) | (842,786)


Question: In which years was the assets and liabilities recorded for?
Answer: 2019, 2018
NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars — except share data)
NOTE 6: PREPAID EXPENSES AND OTHER CURRENT ASSETS
Prepaid expenses and other current assets consisted of the following:
Claims receivable mainly represents claims against vessels’ insurance underwriters in respect of damages arising from accidents or other insured risks, as well as claims under charter contracts including off-hires. While it is anticipated that claims receivable will be recovered within one year, such claims may not all be recovered within one year due to the attendant process of settlement. Nonetheless, amounts are classified as current as they represent amounts currently due to the Company. All amounts are shown net of applicable deductibles.
As of December 31, 2018, claims receivable include $11,571 related to insurance claim at the iron ore port terminal in Nueva Palmira, Uruguay.
Table:
 | December 31, 2019 | December 31, 2018
Prepaid voyage and operating costs | $5,726 | $9,261
Claims receivable | 3,826 | 22,224
Prepaid other taxes | 1,012 | 2,682
Advances for working capital purposes | — | 18
Other | 1,675 | 6,005
Total prepaid expenses and other current assets | $12,239 | $40,190


Question: What were the prepaid other taxes in 2019?
Answer: 1,012
Relative importance of the spend on pay
The following table shows the total expenditure on pay for all of the Company’s employees compared to distributions to shareholders by way of dividend. In order to provide context for these figures, adjusted operating profit is also shown.
Notes
1. Remuneration, social security costs, pension and other related costs and expense of share-based payment (see Note 8 to the Consolidated Financial Statements).
2. Dividends declared and paid in the year include a special dividend paid in 2018 (see Note 12 of the Consolidated Financial Statements). Removing the Special Dividend would give a figure for 2018 of $24.9 million with an increase of 14.86 per cent to the 2019 figure of $28.6 million.
3. Before exceptional items, acquisition related costs, acquired tangible asset amortisation and share-based payment amounting to $4.3 million in total (2018 $19.6 million) (see Note 3 of the Consolidated Financial Statements).
Table:
 | 2019 | 2018 | Per cent
 | $ million | $ million | change
Employee remuneration costs1 | 220.5 | 208.9 | 5.6
Distributions to shareholders2 | 28.6 | 54.8 | (47.8)
Adjusted operating profit3 | 92.9 | 77.1 | 20.5


Question: In which year was the amount of adjusted operating profit larger?
Answer: 2019
Calculation: 92.9>77.1
item 2 : properties information concerning applied 2019s properties at october 30 , 2016 is set forth below: .

Table:
( square feet in thousands ) | united states | other countries | total
owned | 3745 | 1629 | 5374
leased | 564 | 1103 | 1667
total | 4309 | 2732 | 7041
because of the interrelation of applied 2019s operations , properties within a country may be shared by the segments operating within that country .
the company 2019s headquarters offices are in santa clara , california .
products in semiconductor systems are manufactured in austin , texas ; gloucester , massachusetts ; kalispell , montana ; rehovot , israel ; and singapore .
remanufactured equipment products in the applied global services segment are produced primarily in austin , texas .
products in the display and adjacent markets segment are manufactured in alzenau , germany ; tainan , taiwan ; and santa clara , california .
other products are manufactured in treviso , italy .
applied also owns and leases offices , plants and warehouse locations in many locations throughout the world , including in europe , japan , north america ( principally the united states ) , israel , china , india , korea , southeast asia and taiwan .
these facilities are principally used for manufacturing ; research , development and engineering ; and marketing , sales and customer support .
applied also owns a total of approximately 280 acres of buildable land in montana , texas , california , massachusetts , israel and italy that could accommodate additional building space .
applied considers the properties that it owns or leases as adequate to meet its current and future requirements .
applied regularly assesses the size , capability and location of its global infrastructure and periodically makes adjustments based on these assessments. .

Question: what percentage of company's properties are located in united states?
Answer: 61.2%
Calculation: divide(4309, 7041)
Director Compensation
In 2019, we compensated each non-management director of our Company by granting to each such outside director 15,000 RSUs. The RSUs vested in equal amounts of 3,750 RSUs on each of March 15, 2019, June 15, 2019, September 15, 2019 and December 15, 2019. In addition, we pay our non-management directors cash director fees of $40,000 per annum ($10,000 per quarter). Non-management directors also receive additional cash compensation on an annual basis for serving on the following Board committees: The Audit Committee Chairperson receives $7,500 and members receive $5,000; the Chairperson and members of each of the Compensation Committee and Nominating and Corporate Governance Committee receive annual fees of $3,750 and $2,500, respectively.
In consideration for serving as the sole member of our Strategic Development Committee, in June 2013 we issued to Niv Harizman a five-year stock option to purchase 300,000 shares of our common stock, at an exercise price of $1.88 per share, which option vested 100,000 shares on the date of grant, 100,000 shares on the first anniversary of the date of grant and vested 100,000 shares on the second anniversary from the grant date. On June 17, 2018, Mr. Harizman exercised the aforementioned stock option on a net (cashless) exercise basis by delivering to us 181,936 shares of our common stock and he received 118,064 shares of our common stock.
The following table sets forth the compensation awarded to, earned by or paid to all persons who served as members of our board of directors (other than our Named Executive Officers) during the year ended December 31, 2019. No director who is also a Named Executive Officer received any compensation for services as a director in 2019.
(1) Represents directors’ fees payable in cash to each non-management director of $10,000 per quarter ($40,000 per annum) for 2019 plus additional cash fees for serving on Board committees as disclosed in the text above.
(2) The amounts included in this column represent the grant date fair value of restricted stock unit awards (RSUs) granted to directors, computed in accordance with FASB ASC Topic 718. For a discussion of valuation assumptions see Note B[11] to our consolidated financial statements included in this Annual Report. The 15,000 RSUs granted to each non-management director vested on a quarterly basis beginning March 15, 2019. Each restricted stock unit represents the contingent right to receive one share of common stock.
(3) As of December 31, 2019, each of the above listed directors held outstanding stock options to purchase 35,000 shares of our common stock at an exercise price of $2.34 per share.
(4) Includes payment of dividends (dividend equivalent rights) on RSUs for 2019.
Table:
Name | Fees earned or paid in cash ($) (1) | Stock Awards ($) (2) (3) | All other compensation ($) (4) | Total ($)
Emanuel Pearlman | $ 50,000 | $ 39,000 | $ 750 | $  89,750
Niv Harizman | $ 46,250 | $ 39,000 | $ 750 | $  86,000
Alison Hoffman | $ 48,890 | $ 39,000 | $ 750 | $ 88,640


Question: How much are the directors’ fees payable in cash to each non-management director, per quarter for 2019?
Answer: $10,000
Cogeco Communications is a subsidiary of Cogeco, which holds 31.8% of the Corporation's equity shares, representing 82.3% of the Corporation's voting shares.
Cogeco provides executive, administrative, financial and strategic planning services and additional services to the Corporation under a Management Services Agreement (the "Agreement"). On May 1, 2019, the Corporation and Cogeco agreed to amend the Agreement in order to replace the methodology used to establish the management fees payable by the Corporation to Cogeco, which was based on a percentage of the consolidated revenue of the Corporation, with a new methodology based on the costs incurred by Cogeco plus a reasonable mark-up. This cost-plus methodology was adopted to avoid future variations of the management fee percentage due to the frequent changes of the Corporation's consolidated revenue pursuant to business acquisitions and divestitures. Prior to this change, management fees represented 0.75% of the consolidated revenue from continuing and discontinued operations of the Corporation (0.85% for the period prior to the MetroCast acquisition on January 4, 2018). Provision is made for future adjustment upon the request of either Cogeco or the Corporation from time to time during the term of the Agreement. For fiscal 2019 management fees paid to Cogeco amounted to $19.9 million, compared to $19.0 million for fiscal 2018.
Provision is made for future adjustment upon the request of either Cogeco or the Corporation from time to time during the term of the Agreement. For fiscal 2019 management fees paid to Cogeco amounted to $19.9 million, compared to $19.0 million for fiscal 2018.
The following table shows the amounts that the Corporation charged Cogeco with regards to the Corporation's stock options, ISUs and PSUs granted to these executive officers, as well as DSUs issued to Board directors of Cogeco:
Table:
Years ended August 31, | 2019 | 2018
(In thousands of Canadian dollars) | $ | $
Stock options | 1,046 | 915
ISUs | 61 | 1
PSUs | 981 | 990
DSUs | 631 | —


Question: What is the increase / (decrease) in the stock options from 2018 to 2019?
Answer: 131
Calculation: 1,046 - 915
The line “Construction in progress” in the table above includes property, plant and equipment under construction and equipment under qualification before operating.
On January 1, 2019, the Company adopted the new guidance on lease accounting and lease right-of-use assets are included in plant, property and equipment. The impact of the adoption of this new guidance is further described in Note 11.
The depreciation charge was $785 million, $727 million and $592 million in 2019, 2018 and 2017, respectively.
As described in Note 7, the acquisition of Norstel resulted in the recognition of property, plant and equipment of $11 million.
Table:
December 31, 2019 | Gross Cost | Accumulated Depreciation | Net Cost
Land | 78 | — | 78
Buildings | 905 | (505) | 400
Facilities & leasehold improvements | 3,193 | (2,762) | 431
Machinery and equipment | 15,336 | (12,790) | 2,546
Computer and R&D equipment | 382 | (335) | 47
Operating lease right-of-use assets | 266 | (60) | 206
Other tangible assets | 110 | (93) | 17
Construction in progress | 282 | — | 282
Total | 20,552 | (16,545) | 4,007
December 31, 2018 | Gross Cost | Accumulated Depreciation | Net Cost
Land | 79 | — | 79
Buildings | 902 | (487) | 415
Facilities & leasehold improvements | 3,170 | (2,748) | 422
Machinery and equipment | 14,882 | (12,582) | 2,300
Computer and R&D equipment | 381 | (334) | 47
Other tangible assets | 123 | (93) | 30
Construction in progress | 202 | — | 202
Total | 19,739 | (16,244) | 3,495


Question: What were the new guidelines adopted by the company on January 1, 2019?
Answer: On January 1, 2019, the Company adopted the new guidance on lease accounting and lease right-of-use assets are included in plant, property and equipment.
acquired is represented by allied 2019s infrastructure of market-based collection routes and its related integrated waste transfer and disposal channels , whose value has been included in goodwill . all of the goodwill and other intangible assets resulting from the allied acquisition are not deductible for income tax purposes . pro forma information the consolidated financial statements presented for republic include the operating results of allied from december 5 , 2008 , the date of the acquisition . the following pro forma information is presented assuming the acquisition had been completed as of january 1 , 2008 . the unaudited pro forma information presented has been prepared for illustrative purposes and is not intended to be indicative of the results of operations that would have actually occurred had the acquisition been consummated at the beginning of the periods presented or of future results of the combined operations . furthermore , the pro forma results do not give effect to all cost savings or incremental costs that occur as a result of the integration and consolidation of the acquisition ( in millions , except share and per share amounts ) . year ended december 31 , ( unaudited ) .

Table:
 | year ended december 31 2008 ( unaudited )
revenue | $ 9362.2
net income | 285.7
basic earnings per share | 0.76
diluted earnings per share | 0.75
the unaudited pro forma financial information includes adjustments for amortization of identifiable intangible assets , accretion of discounts to fair value associated with debt , environmental , self-insurance and other liabilities , accretion of capping , closure and post-closure obligations and amortization of the related assets , and provision for income taxes .
restructuring charges as a result of the 2008 allied acquisition , we committed to a restructuring plan related to our corporate overhead and other administrative and operating functions .
the plan included closing our corporate office in florida , consolidating administrative functions to arizona , the former headquarters of allied , and reducing staffing levels .
the plan also included closing and consolidating certain operating locations and terminating certain leases .
during the years ended december 31 , 2010 and 2009 , we incurred $ 11.4 million , net of adjustments , and $ 63.2 million , respectively , of restructuring and integration charges related to our integration of allied .
these charges and adjustments primarily related to severance and other employee termination and relocation benefits and consulting and professional fees .
substantially all the charges are recorded in our corporate segment .
we do not expect to incur additional charges to complete our plan .
we expect that the remaining charges will be paid during 2011 .
republic services , inc .
notes to consolidated financial statements , continued .

Question: what was the ratio of the restructuring and integration charges related to our integration of allied for 2009 to 2010
Answer: 23.1
Calculation: divide(63.2, 11.4)
23. Associates (Cont'd)
The summarised financial information of the Group’s significant associate namely Intouch Holdings Public Company Limited (“Intouch”), based on its financial statements and a reconciliation with the carrying amount of the investment in the consolidated financial statements was as follows –
Note: (1) Others include adjustments to align the respective local accounting standards to SFRS(I).
Table:
 | 2019 | 2018 | 2017
 | S$ Mil | S$ Mil | S$ Mil
Statement of comprehensive income |  |  | 
Revenue | 250.1 | 353.9 | 144.1
Profit after tax | 451.7 | 488.2 | 166.1
Other comprehensive (loss)/ income | (0.9) | 10.9 | (1.6)
Total comprehensive income | 450.8 | 499.1 | 164.5
Statement of financial position |  |  | 
Current assets | 743.1 | 720.0 | 701.9
Non-current assets | 1,532.5 | 1,554.3 | 1,629.3
Current liabilities | (305.1) | (444.4) | (483.6)
Non-current liabilities | (205.5) | (313.4) | (395.3)
Net assets | 1,765.0 | 1,516.5 | 1,452.3
Less: Non-controlling interests | (304.6) | (342.2) | (411.6)
Net assets attributable to equity holders | 1,460.4 | 1,174.3 | 1,040.7
Proportion of the Group’s ownership | 21.0% | 21.0% | 21.0%
Group’s share of net assets | 306.7 | 246.6 | 218.5
Goodwill and other identifiable intangible assets | 1,441.7 | 1,417.6 | 1,371.7
Others (1) | (46.8) | (23.0) | (8.4)
Carrying amount of the investment | 1,701.6 | 1,641.2 | 1,581.8
Other items |  |  | 
Group’s share of market value | 1,653.2 | 1,639.6 | 1,525.0
Dividends received during the year | 78.5 | 77.8 | -


Question: Which associate's information does this note contain?
Answer: Intouch Holdings Public Company Limited