hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Note 15. NET INCOME (LOSS) PER SHARE
We calculate basic net income (loss) per share by dividing earnings allocated to common stockholders by the basic weighted-average number of common shares outstanding for the period.
Diluted weighted-average shares is computed using basic weighted-average number of common shares outstanding plus any potentially dilutive securities outstanding during the period using the treasury-stock-type method and the if-converted method, except when their effect is anti-dilutive. Potentially dilutive securities include stock options, restricted stock units, and the outstanding senior convertible debentures.
The following table presents the calculation of basic and diluted net income (loss) per share attributable to stockholders:
1 As a result of our net loss attributable to stockholders for fiscal 2019, 2018, and 2017, the inclusion of all potentially dilutive stock options, restricted stock units, and common shares under noted warrants and convertible debt would be anti-dilutive. Therefore, those stock options, restricted stock units and shares were excluded from the computation of the weighted-average shares for diluted net loss per share for such periods.
Table:
 |  | Fiscal Year Ended | 
(In thousands, except per share amounts) | December 29, 2019 | December 30, 2018 | December 31, 2017
Basic net income (loss) per share: |  |  | 
Numerator: |  |  | 
Net income (loss) attributable to stockholders | $22,159 | $(811,091) | $(929,121)
Denominator: |  |  | 
Basic weighted-average common shares | 144,796 | 140,825 | 139,370
Basic net income (loss) per share | $0.15 | $(5.76) | $(6.67)
Diluted net income (loss) per share 1 |  |  | 
Numerator: |  |  | 
Net income (loss) attributable to stockholders | $22,159 | $(811,091) | $(929,121)
Net income (loss) available to common stockholders | $22,159 | $(811,091) | $(929,121)
Denominator: |  |  | 
Basic weighted-average common shares | 144,796 | 140,825 | 139,370
Effect of dilutive securities: |  |  | 
Restricted stock units | 2,729 | - | -
Dilutive weighted-average common shares: | 147,525 | 140,825 | 139,370
Dilutive net income (loss) per share | $ 0.15 | $ (5.76) | $ (6.67)


Question: What does potentially dilutive securities consist of?
Answer: Stock options, restricted stock units, and the outstanding senior convertible debentures.
Note A: Beginning from June 2015, the Company accounts for its investment in FARADAY as an associate given the fact that the Company obtained the ability to exercise significant influence over FARADAY through representation on its Board of Directors.
Note B: WINAICO SOLAR PROJEKT 1 GMBH and WINAICO IMMOBILIEN GMBH are joint ventures to the Company.
Note C: The Company follows international accounting practices in equity accounting for limited partnerships and uses the equity method to account for these investees.
The carrying amount of investments accounted for using the equity method for which there are published price quotations amounted to NT$1,733 million and NT$1,750 million, as of December 31, 2018 and 2019, respectively. The fair value of these investments were NT$1,621 million and NT$2,244 million, as of December 31, 2018 and 2019, respectively.
Table:
As of December 31, |  |  |  | 
 | 2018 |  | 2019 | 
Investee companies | Amount | Percentage of ownership or voting rights | Amount | Percentage of ownership or voting rights
 | NT$ (In Thousands) |  | NT$ (In Thousands) | 
Listed companies |  |  |  | 
CLIENTRON CORP. | $249,663 | 22.39 | $276,515 | 21.90
FARADAY TECHNOLOGY CORP. (FARADAY) (Note A) | 1,483,111 | 13.78 | 1,473,028 | 13.78
Unlisted companies |  |  |  | 
MTIC HOLDINGS PTE. LTD. | 3,026 | 45.44 | 18,157 | 45.44
WINAICO IMMOBILIEN GMBH (Note B) | — | 44.78 | — | 44.78
PURIUMFIL INC. | — | — | 7,164 | 44.45
UNITECH CAPITAL INC. | 568,005 | 42.00 | 642,660 | 42.00
TRIKNIGHT CAPITAL CORPORATION | 1,520,575 | 40.00 | 2,281,631 | 40.00
HSUN CHIEH INVESTMENT CO., LTD. | 1,608,551 | 36.49 | 1,686,502 | 36.49
YANN YUAN INVESTMENT CO., LTD. | 2,032,013 | 30.87 | 2,761,821 | 30.87
HSUN CHIEH CAPITAL CORP. | 161,319 | 30.00 | 122,060 | 30.00
VSENSE CO., LTD. | 31,544 | 26.89 | 592 | 25.90
UNITED LED CORPORATION HONG KONG LIMITED | 167,953 | 25.14 | 121,973 | 25.14
TRANSLINK CAPITAL PARTNERS I, L.P. (Note C) | 120,440 | 10.38 | 172,414 | 10.38
WINAICO SOLAR PROJEKT 1 GMBH (Note B) | — | 50.00 | — | —
YUNG LI INVESTMENTS, INC. | 2,213 | 45.16 | — | —
Total | $7,948,413 |  | $9,564,517 | 


Question: What accounting practices is used by the company in equity accounting?
Answer: international accounting practices
1 Segment performance (continued)
(c) Other segment information
(i) Profit/(loss) before tax
Management assesses the performance of the operating segments based on a measure of EBITDA. Interest income and expenditure are not allocated to segments, as this type of activity is driven by the central treasury function, which manages the cash position of the Group. On adoption of AASB 16 from 1 July 2018, associated lease interest is allocated to the respective segments as a finance charge.
Table:
 | 30 June 2019 | 30 June 2018
 | $'000 | $'000
Total segment profit before tax | 62,583 | 61,449
Employee benefits expense (non-facility staff) | (23,036) | (20,752)
Interest revenue | 8,220 | 5,778
Distributions from investments | 1,344 | 3,191
Other income | 3,034 | 284
Finance costs | (45,612) | (25,452)
Head office depreciation | (2,079) | (1,909)
Overheads and other expenses | (20,527) | (11,698)
Profit/(loss) before tax | (16,073) | 10,891


Question: What was the total expenses in FY2019?
Answer: 91254
Calculation: 23,036 + 45,612 + 2,079 + 20,527
Operating Expenses
The following table highlights our operating expenses and operating loss as a percentage of net revenues:
Table:
 |  | Year Ended  | 
 | June 30,
2019 | June 30,2018 | June 30,
2017
Research and development   | 21.1% | 18.7% | 15.4%
Sales and marketing   | 28.7% | 27.2% | 26.8%
General and administrative   | 5.6% | 5.2% | 6.2%
Acquisition and integration costs, net of bargain purchase gain   | 0.3% | 5.5% | 2.2%
Restructuring charges, net of reversals   | 0.5% | 0.8% | 1.5%
Amortization of intangibles   | 0.6% | 0.9% | 1.4%
Total operating expenses | 56.8% | 58.3% | 53.5%
Operating (loss) income   | (1.5)% | (3.9)% | 1.0%


Question: How many years did Sales and Marketing as a percentage of net revenues exceed 20%?
Answer: 3
Calculation: 2019##2018##2017
22. JOINT VENTURES (Cont’d)
‘‘NA’’ denotes Not Applicable.
Notes:
(1) Based on the Group’s direct equity interest in AIS.
(2) Others include adjustments to align the respective local accounting standards to SFRS(I).
Table:
 | Airtel | Telkomsel | Globe | AIS
Group - 2017 | S$ Mil | S$ Mil | S$ Mil | S$ Mil
Statement of financial position |  |  |  | 
Current assets | 4,378.4 | 3,546.3 | 1,481.6 | 1,368.4
Non-current assets | 45,611.2 | 6,169.6 | 5,548.1 | 10,027.2
Current liabilities | (13,568.3) | (2,547.9) | (2,344.3) | (2,994.1)
Non-current liabilities | (20,676.7) | (886.5) | (2,909.5) | (6,816.6)
Net assets | 15,744.6 | 6,281.5 | 1,775.9 | 1,584.9
Less: Non-controlling interests | (1,399.0) | - | 0.4 | (5.7)
Net assets attributable to equity holders | 14,345.6 | 6,281.5 | 1,776.3 | 1,579.2
Proportion of the Group’s ownership | 36.5% | 35.0% | 47.1% | 23.3% (1)
Group’s share of net assets | 5,230.4 | 2,198.5 | 837.4 | 368.2
Goodwill capitalised | 1,229.0 | 1,403.6 | 381.7 | 293.3
Others (2) | 387.6 | - | (139.9) | (2.4)
Carrying amount of the investment | 6,847.0 | 3,602.1 | 1,079.2 | 659.1
Other items |  |  |  | 
Cash and cash equivalents | 348.7 | 2,371.9 | 229.1 | 522.0
Non-current financial liabilities excluding trade  Current financial liabilities excluding trade and other payables | (19,774.0) | (570.2) | (2,658.7) | (3,690.1)
Current financial liabilities excluding trade and other payables | (3,884.7) | (76.6) | (353.6) | (187.4)
Group's share of market value | 10,995.3 | NA | 3,544.1 | 5,013.9


Question: What does the line item "Others" in the table encompass?
Answer: adjustments to align the respective local accounting standards to SFRS(I)
The Corporation is also exposed to credit risk in relation to its trade accounts receivable. To mitigate such risk, the Corporation continuously monitors the financial condition of its customers and reviews the credit history or worthiness of each new large customer. The Corporation establishes an allowance for lifetime expected credit losses related to doubtful accounts. The doubtful accounts allowance is calculated on a specific-identification basis for larger customer accounts receivable and on a statistically derived basis for the remainder.
Factors such as the current economic conditions, forward-looking macroeconomic data and historical information (number of overdue days of the customer’s balance outstanding as well as the customer’s collection history) are examined. The Corporation believes that its allowance for doubtful accounts is sufficient to cover the related credit risk.
The Corporation has credit policies in place and has established various credit controls, including credit checks, deposits on accounts and advance billing, and has also established procedures to suspend the availability of services when customers have fully utilized approved credit limits or have violated existing payment terms. Since the Corporation has a large and diversified clientele dispersed throughout its market areas in Canada and the United States, there is no significant concentration of credit risk.
The following table provides further details on trade and other receivables, net of allowance for doubtful accounts:
Table:
At August 31, | 2019 | 2018
(In thousands of Canadian dollars) | $ | $
Trade accounts receivable | 74,021 | 95,541
Allowance for doubtful accounts | (6,759) | (6,497)
 | 67,262 | 89,044
Other accounts receivable | 8,390 | 8,250
 | 75,652 | 97,294


Question: What was the other accounts receivable in 2019?
Answer: 8,390
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
NOTE 20 — Geographic Data
Financial information relating to our operations by geographic area were as follows:
Sales are attributed to countries based upon the origin of the sale.
Table:
 |  | Years Ended December 31, | 
Net Sales | 2019 | 2018 | 2017
United States | $279,904 | $313,489 | $287,092
Singapore | 32,957 | 6,724 | 5,596
Taiwan | 19,810 | 20,802 | 18,586
China | 87,342 | 79,380 | 66,510
Czech Republic | 33,214 | 36,528 | 34,476
Other non-U.S. | 15,772 | 13,560 | 10,733
Consolidated net sales | $468,999 | $470,483 | $422,993


Question: What was the percentage change in consolidated net sales between 2018 and 2019?
Answer: -0.32
Calculation: (468,999-470,483)/470,483
NOTE 19—RESTRUCTURING
In 2019, we initiated projects to restructure and modify our supply chain strategy, functional responsibilities, methods, capabilities, processes and rationalize suppliers with the goal of reducing ongoing costs and increasing the efficiencies of our worldwide procurement organization. The majority of the costs associated with these restructuring activities are related to consultants that we have engaged in connection with these efforts, and such costs have been recognized by our corporate entity. The total costs of this restructuring project are expected to exceed amounts incurred to date by $0.9 million and these efforts are expected to be completed early in fiscal 2020. Also, in fiscal 2019 our CTS and CGD segments incurred restructuring charges, consisting primarily of employee severance costs related to headcount reductions initiated to optimize our cost positions. The total costs of each of these restructuring plans initiated thus far are not expected to be significantly greater than the charges incurred to date.
Our fiscal 2018 restructuring activities related primarily to expenses incurred by our corporate entity to establish a North American shared services center. Our fiscal 2017 restructuring activities included corporate efforts to increase the centralization and efficiency of our manufacturing processes, as well as restructuring charges incurred by our CGD businesses related to the elimination of a level of management in the CGD simulator business.
Restructuring charges incurred by our business segments were as follows (in millions):
Table:
 |  | Years Ended September 30, | 
 | 2019 | 2018 | 2017
Restructuring costs: |  |  | 
Cubic Transportation Systems | $  3.2 | $  0.4 | $  0.4
Cubic Mission Solutions | — | 0.2 | —
Cubic Global Defense | 3.3 | 1.3 | 0.9
Unallocated corporate expenses | 8.9 | 3.1 | 1.0
Total restructuring costs | $  15.4 | $  5.0 | $  2.3


Question: What is the percentage change in the amount of total restructuring costs in 2019 from 2018?
Answer: 208
Calculation: (15.4-5.0)/5.0
14. DEFINED BENEFIT PLANS (Continued)
The information for plans with an accumulated benefit obligation in excess of plan assets is as follows (in thousands):
Table:
 | Fiscal year-end | 
 | 2019 | 2018
Projected benefit obligation | $60,437 | $51,499
Accumulated benefit obligation | 55,941 | 47,713
Fair value of plan assets | 12,997 | 12,486


Question: What was the change in Fair value of plan assets from 2018 to 2019?
Answer: 511
Calculation: 12,997-12,486
Item 6. Selected Consolidated Financial Data
The following table presents selected consolidated financial data as of and for the five-year period ended December 31, 2019. Our past results of operations are not necessarily indicative of our future results of operations. The following selected consolidated financial data is qualified in its entirety by, and should be read in conjunction with, “Management's Discussion and Analysis of Financial Condition and Results of Operations” and the consolidated financial statements and the notes thereto included elsewhere herein.
Consolidated Statement of Operations Data:
Table:
 |  |  | Year Ended December 31, |  | 
 | 2019 | 2018 | 2017 | 2016 | 2015
 |  |  | (In thousands, except per share data) |  | 
Revenues | $111,412 | $111,322 | $106,524 | $114,263 | $123,961
Income from operations | 9,464 | 8,238 | 4,545 | 10,186 | 3,820
Income from continuing operations, net of taxes | 4,155 | 4,661 | 1,592 | 6,007 | 8,523
Income from discontinued operations, net of taxes | — | — | 1,938 | 624 | 2,341
Net income | $4,155 | $4,661 | $3,530 | $6,631 | $10,864
Income per share—basic: |  |  |  |  | 
Continuing operations | $0.35 | $0.38 | $0.12 | $0.43 | $0.58
Discontinued operations | — | — | 0.15 | 0.04 | 0.16
Net income per share | $0.35 | $0.38 | $0.27 | $0.47 | $0.74
Income per share—diluted: |  |  |  |  | 
Continuing operations | $0.35 | $0.37 | $0.12 | $0.43 | $0.58
Discontinued operations | — | — | 0.15 | 0.04 | 0.16
Net income per share | $0.35 | $0.37 | $0.27 | $0.47 | $0.74
Shares used in per share calculation from continuing operations —basic | 11,809 | 12,323 | 12,882 | 13,997 | 14,722
Shares used in per share calculation from discontinued operations —basic | 11,809 | 12,323 | 12,882 | 13,997 | 14,722
Shares used in per share calculation from continuing operations—diluted | 12,035 | 12,510 | 12,894 | 13,997 | 14,722
Shares used in per share calculation from discontinuing operations—diluted | 12,035 | 12,510 | 12,894 | 13,997 | 14,722


Question: What is the difference in revenue amount between 2019 and 2018?
Answer: 90
Calculation: 111,412 - 111,322
The valuation allowance activity for the years ended September 30, 2019, 2018, and 2017 is as follows:
The Company completed an Internal Revenue Code Section 382 analysis of the loss carry forwards in 2009 and determined then that all of the Company’s loss carry forwards are utilizable and not restricted under Section 382. The Company has not updated its Section 382 analysis subsequent to 2009 and does not believe there have been any events subsequent to 2009 that would impact the analysis.
The Company is required to recognize the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more likely than not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority. The Company applies the interpretation to all tax positions for which the statute of limitations remained open. The Company had no liability for unrecognized tax benefits and did not recognize any interest or penalties during the years ended September 30, 2019, 2018, or 2017.
The Company is subject to income taxes in the U.S. federal jurisdiction, and various state jurisdictions. Tax regulations within each jurisdiction are subject to the interpretation of the related tax laws and regulations and require significant judgment to apply. With few exceptions, the Company is no longer subject to U.S. federal, state and local, income tax examinations by tax authorities for fiscal years ending prior to 2004. We are generally subject to U.S. federal and state tax examinations for all tax years since 2003 due to our net operating loss carryforwards and the utilization of the carryforwards in years still open under statute. During the year ended September 30, 2018, the Company was examined by the U.S. Internal Revenue Service for fiscal year 2016. This examination resulted in no adjustments. The Company changed its fiscal year end in 2007 from March 31 to September 30.
Table:
Year Ended | Balance at Beginning of Year | Income Tax Expense (Benefit) | Reversal for State NOL Expiration and Utilization | Balance at End of Year
September 30, 2019 | $104,858 | $10,448 | $(68,292) | $47,014
September 30, 2018 | 159,154 | 79,377 | (133,673) | 104,858
September 30, 2017 | 322,404 | (32,154) | (131,096) | 159,154


Question: What is the percentage change in the income tax expense from 2018 to 2019?
Answer: -86.84
Calculation: (10,448-79,377)/79,377
AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in millions, unless otherwise disclosed)
The domestic and foreign components of income from continuing operations before income taxes are as follows:
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
United States | $1,527.0 | $1,212.7 | $971.2
Foreign | 389.4 | (58.1) | 284.9
Total | $1,916.4 | $1,154.6 | $1,256.1


Question: What was the total income from continuing operations before income taxes in 2018?
Answer: $1,154.6
Net Profit After Tax
Net profit after tax increased by 41.1% to US$52.9 million from US$37.5 million in the previous year.
The effective tax rate for the year was 8% (2018: 6%). This reflects the tax utilisation of the deferred tax asset recognised as a result of both temporary differences arising on relocation of Altium’s core business assets to the USA. Altium will continue to utilize the tax benefits and re-evaluate the valuation of the deferred tax asset on an annual basis.
For more details on revenue, refer to Note 3 of the annual report.
Table:
 |  | Consolidated | 
 | 2019 | 2018 | Change
Product Revenue | US$’000 | US$’000 | %
Altium Designer software licenses | 62,377 | 51,309 | 22%
Altium Designer subscriptions | 58,468 | 51,522 | 13%
Octopart search advertising | 17,940 | 11,968 | 50%
TASKING software licenses | 12,293 | 8,526 | 44%
TASKING maintenance | 5,741 | 4,709 | 22%
Altium Nexus | 6,635 | 4,848 | 37%
Service revenue | 3,655 | 4,833 | (25%)
Other | 4,710 | 2,461 | 91%
Total Product Revenue | 171,819 | 140,176 | 23%


Question: What is the percentage of altium designer software licenses in total product revenue in 2018?
Answer: 36.6
Calculation: 51,309/140,176
a reconciliation of the beginning and ending amount of unrecognized tax benefits , for the periods indicated , is as follows: .

Table:
( dollars in thousands ) | 2010 | 2009 | 2008
balance at january 1 | $ 29010 | $ 34366 | $ 29132
additions based on tax positions related to the current year | 7119 | 6997 | 5234
additions for tax positions of prior years | - | - | -
reductions for tax positions of prior years | - | - | -
settlements with taxing authorities | -12356 ( 12356 ) | -12353 ( 12353 ) | -
lapses of applicable statutes of limitations | - | - | -
balance at december 31 | $ 23773 | $ 29010 | $ 34366
the entire amount of the unrecognized tax benefits would affect the effective tax rate if recognized .
in 2010 , the company favorably settled a 2003 and 2004 irs audit .
the company recorded a net overall tax benefit including accrued interest of $ 25920 thousand .
in addition , the company was also able to take down a $ 12356 thousand fin 48 reserve that had been established regarding the 2003 and 2004 irs audit .
the company is no longer subject to u.s .
federal , state and local or foreign income tax examinations by tax authorities for years before 2007 .
the company recognizes accrued interest related to net unrecognized tax benefits and penalties in income taxes .
during the years ended december 31 , 2010 , 2009 and 2008 , the company accrued and recognized a net expense ( benefit ) of approximately $ ( 9938 ) thousand , $ 1563 thousand and $ 2446 thousand , respectively , in interest and penalties .
included within the 2010 net expense ( benefit ) of $ ( 9938 ) thousand is $ ( 10591 ) thousand of accrued interest related to the 2003 and 2004 irs audit .
the company is not aware of any positions for which it is reasonably possible that the total amounts of unrecognized tax benefits will significantly increase or decrease within twelve months of the reporting date .
for u.s .
income tax purposes the company has foreign tax credit carryforwards of $ 55026 thousand that begin to expire in 2014 .
in addition , for u.s .
income tax purposes the company has $ 41693 thousand of alternative minimum tax credits that do not expire .
management believes that it is more likely than not that the company will realize the benefits of its net deferred tax assets and , accordingly , no valuation allowance has been recorded for the periods presented .
tax benefits of $ 629 thousand and $ 1714 thousand related to share-based compensation deductions for stock options exercised in 2010 and 2009 , respectively , are included within additional paid-in capital of the shareholders 2019 equity section of the consolidated balance sheets. .

Question: what was the total gross amount of money that the company received from their favorable audit?
Answer: $ 32885
Calculation: add(12356, 9938), add(#0, 10591)