hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Medical Segment Results
Below is a table summarizing results for the fiscal years ended:
Net Sales. The Medical segment had $1.1 million of net sales in fiscal 2019, compared to $0.3 million of net sales in fiscal 2018. The increase was due to new business gained in fiscal 2019.
Gross Profit. Medical segment gross profit was a loss of $2.8 million in fiscal 2019, compared to a loss of $3.5 million in fiscal 2018. The improvement primarily relates to an increase in sales volumes during fiscal 2019.
Loss from Operations. Medical segment loss from operations decreased $2.8 million to $8.6 million in fiscal 2019, compared to $11.4 million in fiscal 2018. The decrease was due to an improvement in gross profit and lower selling and administrative expenses. Selling and administrative expenses were reduced by lower marketing and professional fee expenses, partially offset by initiatives to reduce overall costs and improve operational profitability of $0.9 million.
Table:
(Dollars in Millions) | April 27, 2019 | April 28, 2018 | Net Change ($) | Net Change (%)
Net Sales | $1.1 | $0.3 | $0.8 | 266.7 %
Gross Profit | $(2.8) | $(3.5) | $0.7 | 20.0 %
Loss from Operations | $(8.6) | $(11.4) | $2.8 | 24.6 %


Question: What is the average Loss from Operations for Fiscal Year Ended April 28, 2018 to Fiscal Year Ended April 27, 2019?
Answer: -10
Calculation: -(8.6+11.4) / 2
The following is a reconciliation of the beginning and ending amounts of unrecognized income tax benefits (in thousands):
The amount of unrecognized tax benefits that, if recognized, would impact the effective tax rate is $ 1.5 million and $4.6 million for the fiscal years ended September 28, 2019 and September 29, 2018, respectively.
The Company recognizes accrued interest and penalties related to unrecognized tax benefits in income tax expense. The total accrued penalties and net accrued interest with respect to income taxes was approximately $0.2 million for each of the fiscal years ended September 28, 2019, September 29, 2018 and September 30, 2017. The Company recognized less than $0.1 million of expense for accrued penalties and net accrued interest in the Consolidated Statements of Comprehensive Income for each of the fiscal years ended September 28, 2019, September 29, 2018 and September 30, 2017.
Table:
 | 2019 | 2018 | 2017
Balance at beginning of fiscal year  | $5,841 | $3,115 | $2,799
Gross increases for tax positions of prior years | 62 | 21 | 184
Gross increases for tax positions of the current year | 39 | 2,893 | 163
Gross decreases for tax positions of prior years  | (3,672) | (188) | (31)
Balance at end of fiscal year | 2,270 | 5,841 | 3,115


Question: What was the percentage change in the balance at end of fiscal year between 2018 and 2019?
Answer: -61.14
Calculation: (2,270-5,841)/5,841
6. Operating profit
The Group has identified a number of items which are material due to the significance of their nature and/or amount. These are listed separately here to provide a better understanding of the financial performance of the Group:
Following the application of IFRS 16, depreciation of property, plant and equipment has been restated for the year ended 31 March 2018 (note 2).
Table:
 |  | 2019 | (Restated) 2018
 | Note | £m | £m
Staff costs | 7 | (56.0) | (54.5)
Contractor costs |  | (0.4) | (0.4)
Depreciation of property, plant and equipment | 14 | (4.9) | (4.9)
Amortisation of intangible assets | 13 | (4.0) | (4.1)
Profit on sale of property, plant and equipment |  | 0.1 | –


Question: In which year were staff costs larger?
Answer: 2019
Calculation: |-56.0|>|-54.5|
Note 21. Earnings Per Share
Basic earnings per share are based on the weighted average number of common shares outstanding during the periods. Diluted earnings per share includes the weighted average number of common shares outstanding during the respective periods and the further dilutive effect, if any, from stock appreciation rights, restricted stock, restricted stock units and shares held in rabbi trust using the treasury stock method.
The number of shares used in the earnings per share computation were as follows (in thousands):
Table:
 |  | Years Ended December 31, | 
 | 2019 | 2018 | 2017
Basic: |  |  | 
Weighted average common shares outstanding | 41,649 | 42,090 | 41,822
Diluted: |  |  | 
Dilutive effect of stock appreciation rights, restricted stock, restricted stock units and shares held in rabbi trust | 153 | 156 | 319
Total weighted average diluted shares outstanding | 41,802 | 42,246 | 42,141
Anti-dilutive shares excluded from the diluted earnings per share calculation | 69 | 44 | 46


Question: What is the number of Basic Weighted average common shares outstanding in 2019?
Answer: 41,649
BENEFIT OBLIGATION AND PLAN ASSETS FOR PENSION BENEFIT PLANS
The vested benefit obligation for a defined-benefit pension plan is the actuarial present value of the vested benefits to which the employee is currently entitled based on the employee’s expected date of separation or retirement.
1 The projected benefit obligation was approximately 35% in the U.S. and 65% outside of the U.S. as of December 28, 2019 and December 29, 2018.
2 The fair value of plan assets was approximately 55% in the U.S. and 45% outside of the U.S. as of December 28, 2019 and December 29, 2018.
3 The accumulated other comprehensive loss (income), before tax, was approximately 35% in the U.S. and 65% outside of the U.S. as of December 28, 2019 and December 29, 2018.
Changes in actuarial gains and losses in the projected benefit obligation are generally driven by discount rate movement. We use the corridor approach to amortize actuarial gains and losses. Under this approach, net actuarial gains or losses in excess of 10% of the larger of the projected benefit obligation or the fair value of plan assets are amortized on a straight-line basis.
Table:
(In Millions) | Dec 28, 2019 | Dec 29, 2018
Changes in projected benefit obligation: |  | 
Beginning projected benefit obligation | $3,433 | $3,842
Service cost | 54 | 65
Interest cost | 113 | 113
Actuarial (gain) loss | 829 | (204)
Currency exchange rate changes | (2) | (121)
Plan curtailments | — | (150)
Plan settlements | (57) | (74)
Other | (86) | (38)
Ending projected benefit obligation 1 | 4,284 | 3,433
Changes in fair value of plan assets: |  | 
Beginning fair value of plan assets | 2,551 | 2,287
Actual return on plan assets | 193 | (38)
Employer contributions | 30 | 480
Currency exchange rate changes | 3 | (62)
Plan settlements | (57) | (74)
Other | (66) | (42)
Ending fair value of plan assets 2 | 2,654 | 2,551
Net funded status | $1,630 | $882
Amounts recognized in the Consolidated Balance Sheets |  | 
Other long-term assets | $— | $244
Other long-term liabilities | $1,630 | $1,126
Accumulated other comprehensive loss (income), before tax 3 | $1,730 | $1,038


Question: How much is the ending fair value of plan assets in the US in 2019?
Answer: 1459.7
Calculation: 55% * 2,654
6feb201418202649 performance graph the table below compares the cumulative total shareholder return on our common stock with the cumulative total return of ( i ) the standard & poor 2019s 500 composite stock index ( 2018 2018s&p 500 index 2019 2019 ) , ( ii ) the standard & poor 2019s industrials index ( 2018 2018s&p industrials index 2019 2019 ) and ( iii ) the standard & poor 2019s consumer durables & apparel index ( 2018 2018s&p consumer durables & apparel index 2019 2019 ) , from december 31 , 2008 through december 31 , 2013 , when the closing price of our common stock was $ 22.77 . the graph assumes investments of $ 100 on december 31 , 2008 in our common stock and in each of the three indices and the reinvestment of dividends . $ 350.00 $ 300.00 $ 250.00 $ 200.00 $ 150.00 $ 100.00 $ 50.00 performance graph .

Table:
 | 2009 | 2010 | 2011 | 2012 | 2013
masco | $ 128.21 | $ 120.32 | $ 102.45 | $ 165.80 | $ 229.59
s&p 500 index | $ 125.92 | $ 144.58 | $ 147.60 | $ 171.04 | $ 225.85
s&p industrials index | $ 120.19 | $ 151.89 | $ 150.97 | $ 173.87 | $ 243.73
s&p consumer durables & apparel index | $ 136.29 | $ 177.91 | $ 191.64 | $ 232.84 | $ 316.28
in july 2007 , our board of directors authorized the purchase of up to 50 million shares of our common stock in open-market transactions or otherwise .
at december 31 , 2013 , we had remaining authorization to repurchase up to 22.6 million shares .
during the first quarter of 2013 , we repurchased and retired 1.7 million shares of our common stock , for cash aggregating $ 35 million to offset the dilutive impact of the 2013 grant of 1.7 million shares of long-term stock awards .
we have not purchased any shares since march 2013. .

Question: what was the percent of the remaining authorization to repurchase of the 2007 authorized the purchase at december 2013
Answer: 45.2%
Calculation: divide(22.6, 50)
22 Trade and Other Payables
Trade payables are non interest-bearing and are normally settled on 30-day terms or as otherwise agreed with suppliers.
Table:
 | 31 March 2019 | 31 March 2018
 | $M | $M
Current |  | 
Trade payables | 35.8 | 39.6
Accruals | 46.6 | 68.4
Social security and other taxes | 12.7 | 14.9
Other payables | 7.1 | 11.2
Total current trade and other payables | 102.2 | 134.1
Non-Current |  | 
Other payables | 10.1 | 8.2
Total non-current trade and other payables | 10.1 | 8.2


Question: What was the percentage change in the Total non-current trade and other payables in 2019 from 2018?
Answer: 23.17
Calculation: (10.1-8.2)/8.2
Notes to Consolidated Financial Statements - (Continued) Fiscal Years Ended May 26, 2019, May 27, 2018, and May 28, 2017 (columnar dollars in millions except per share amounts) Lamb Weston Spinoff
On November 9, 2016, we completed the Spinoff of our Lamb Weston business. As of such date, we did not beneficially own any equity interest in Lamb Weston and no longer consolidated Lamb Weston into our financial results. The business results were previously reported in the Commercial segment. We reflected the results of this business as discontinued operations for all periods presented.
The summary comparative financial results of the Lamb Weston business through the date of the Spinoff, included within discontinued operations, were as follows:
During fiscal 2017, we incurred $74.8 million of expenses in connection with the Spinoff primarily related to professional fees and contract services associated with preparation of regulatory filings and separation activities. These expenses are reflected in income from discontinued operations. During fiscal 2019 and 2018, we recognized income tax expense of $2.8 million and an income tax benefit of $14.5 million, respectively, due to adjustments of the estimated deductibility of these costs.
In connection with the Spinoff, total assets of $2.28 billion and total liabilities of $2.98 billion (including debt of $2.46 billion) were transferred to Lamb Weston. As part of the consideration for the Spinoff, the Company received a cash payment from Lamb Weston in the amount of $823.5 million. See Note 4 for discussion of the debt-for-debt exchange related to the Spinoff.
We entered into a transition services agreement in connection with the Lamb Weston Spinoff and recognized $2.2 million and $4.2 million of income for the performance of services during fiscal 2018 and 2017, respectively, classified within SG&A expenses.
Table:
 | 2019 | 2018 | 2017
Net sales | $— | $— | $1,407.9
Income (loss) from discontinued operations before income taxes and equity method investment earnings | $— | $(0.3) | $172.3
Income (loss) before income taxes and equity method investment earnings | — | (0.3) | 172.3
Income tax expense (benefit) | 2.8 | (14.6) | 87.5
Equity method investment earnings | — | — | 15.9
Income (loss) from discontinued operations, net of tax . | (2.8) | 14.3 | 100.7
Less: Net income attributable to noncontrolling interests . | — | — | 6.8
Net income (loss) from discontinued operations attributable to Conagra Brands, Inc | $(2.8) | $14.3 | $93.9


Question: What is the percentage change in net income (loss) from discontinued operations attributable to Conagra Brands, Inc. from 2017 to 2018?
Answer: -84.77
Calculation: (14.3-93.9)/93.9
ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
NOTE 13. INTANGIBLE ASSETS
Intangible assets consisted of the following as of December 31, 2019 and 2018:
At December 31, 2019, the weighted average remaining useful life of intangibles subject to amortization was approximately 11.2 years.
Table:
December 31, 2019 | Gross Carrying Amount | Accumulated Amortization | Net Carrying Amount
Technology | $83,368 | $(14,250) | $69,118
Customer relationships | 108,995 | (18,197) | 90,798
Trademarks and other | 26,888 | (2,793) | 24,095
Total | $219,251 | $(35,240) | $184,011
December 31, 2018 | Gross Carrying Amount | Accumulated Amortization | Net Carrying Amount
Technology | $39,879 | $(7,927) | $31,952
Customer relationships | 35,509 | (13,484) | 22,025
Trademarks and other | 2,501 | (1,568) | 933
Total | $77,889 | $(22,979) | $  54,910


Question: What is the sum of the two highest gross carrying amounts in 2019?
Answer: 192363
Calculation: 83,368+108,995
notes to consolidated financial statements 4 . the sum of the quarters 2019 earnings per common share may not equal the annual amounts due to the averaging effect of the number of shares and share equivalents throughout the year . 5 . during the fourth quarter of 2016 , net revenues included losses of approximately $ 60 million on sales and markdowns of legacy limited partnership investments in third-party-sponsored funds within the invest- ment management business segment . the fourth quarter of 2016 also included a $ 70 million provision within the wealth management busi- ness segment related to certain brokerage service reporting activities . employee share-based awards .

Table:
$ in millions | 2017 quarter first | 2017 quarter second | 2017 quarter third | 2017 quarter fourth
discrete tax benefit | $ 112 | $ 16 | $ 11 | $ 16
24 .
subsequent events the firm has evaluated subsequent events for adjustment to or disclosure in the financial statements through the date of this report and has not identified any recordable or disclos- able events not otherwise reported in these financial state- ments or the notes thereto .
175 december 2017 form 10-k .

Question: what was the total discrete tax benefit from employee share-based awards in 2017 in millions?
Answer: 155
Calculation: add(112, 16), add(#0, 11), add(#1, 16)
iv. Details of the Remuneration for the year ended March 31, 2019:
a. Non-Executive Directors:
@ As a policy, N Chandrasekaran, Chairman, has abstained from receiving commission from the
Company.
@@ In line with the internal guidelines of the Company, no payment is made towards commission to
the Non-Executive Directors of the Company, who are in full time employment with any other Tata
company.
* Relinquished the position of Independent Director w.e.f. July 10, 2018.
** Relinquished the position of Independent Director w.e.f. September 28, 2018.
*** Appointed as an Additional and Independent Director w.e.f. December 18, 2018.
**** Appointed as an Additional and Independent Director w.e.f. January 10, 2019.
Table:
 |  | (` lakh)
Name | Commission | Sitting Fees
N Chandrasekaran, Chairman@ | - | 3.60
Aman Mehta | 315.00 | 4.80
V Thyagarajan* | 100.00 | 3.00
Prof Clayton M Christensen** | 75.00 | 0.30
Dr Ron Sommer | 220.00 | 5.10
O P Bhatt | 215.00 | 7.50
Aarthi Subramanian@@ | - | 5.70
Dr Pradeep Kumar Khosla | 150.00 | 2.10
Hanne Sorensen*** | 50.00 | 0.60
Keki Mistry*** | 50.00 | 0.60
Don Callahan**** | 35.00 | 0.30
Total | 1,210.00 | 33.60


Question: What is the average commision?
Answer: 110
Calculation: 1,210/11
General and Administrative Expense
General and administrative expense increased by $15.4 million in 2019 compared to 2018. The increase was primarily due to a $9.8 million increase in employee-related costs, which includes stock-based compensation, associated with our increased headcount from 89 employees as of December 31, 2018 to 113 employees as of December 31, 2019. There was an additional increase of $3.7 million in depreciation and amortization, $0.8 million to support compliance as a public company, a $0.6 million increase in office related expenses to support the administrative team, and an increase of $0.2 million in software subscription costs.
Table:
 | Year Ended December 31, |  | Change | 
 | 2019 | 2018 | $ | %
 |  | (dollars in thousands) |  | 
General and administrative | $ 46,820 | $ 31,462 | $ 15,358 | 48.8%
% of revenue | 23% | 21% |  | 


Question: In which year was General and administrative expenses less than 50,000 thousands?
Answer: 2019, 2018
Calculation: locate and analyze General and administrative in row 4
Postretirement Benefit Plans
The Company also provides certain postretirement health care and life insurance benefits to qualifying domestic retirees and their eligible dependents. The health care plan for shore-based employees and their dependents and seagoing licensed deck officers (“Deck Officers”) and their dependents is contributory at retirement, while the life insurance plan for all employees is noncontributory.
In general, postretirement medical coverage is provided to shore-based employees hired prior to January 1, 2005 and all Deck Officers who retire and have met minimum age and service requirements under a formula related to total years of service. The Company no longer provides prescription drug coverage to its retirees or their beneficiaries once they reach age 65.
The Company does not currently fund these benefit arrangements and has the right to amend or terminate the health care and life insurance benefits at any time.
Information with respect to the domestic pension and postretirement benefit plans for which the Company uses a December 31 measurement date, follow:
Table:
 | 2019 | 2018 | 2019 | 2018
At December 31, |  |  | Change in benefit obligation: | Change in benefit obligation:
Benefit obligation at beginning of year | $44,015 | $48,500 | $3,401 | $4,548
Cost of benefits earned (service cost) | — | — | 105 | 119
Interest cost on benefit obligation | 1,802 | 1,673 | 140 | 142
Actuarial losses/(gains) | 3,805 | (3,456) | 84 | (1,206)
Benefits paid | (2,686) | (2,702) | (158) | (202)
Benefit obligation at year end | 46,936 | 44,015 | 3,572 | 3,401
Change in plan assets: |  |  |  | 
Fair value of plan assets at beginning of year | 31,929 | 35,591 | — | —
Actual return on plan assets | 6,790 | (1,882) | — | —
Employer contributions | 721 | 922 | 158 | 202
Benefits paid | (2,686) | (2,702) | (158) | (202)
Fair value of plan assets at year end | 36,754 | 31,929 | — | —
Unfunded status at December 31 | $(10,182) | $(12,086) | $(3,572) | $(3,401)


Question: What was the Benefit obligation at year end of 2019 for pension benefits?
Answer: 46,936
Net Income (Loss) Per Share: Basic net income (loss) per share (EPS) is computed by dividing the net income (loss) attributable to Cubic for the period by the weighted average number of common shares outstanding during the period, including vested RSUs.
In periods with a net income from continuing operations attributable to Cubic, diluted EPS is computed by dividing the net income for the period by the weighted average number of common and common equivalent shares outstanding during the period. Common equivalent shares consist of dilutive RSUs. Dilutive RSUs are calculated based on the average share price for each fiscal period using the treasury stock method. For RSUs with performance-based vesting, no common equivalent shares are included in the computation of diluted EPS until the related performance criteria have been met. For RSUs with performance and market-based vesting, no common equivalent shares are included in the computation of diluted EPS until the performance criteria have been met, and once the criteria are met the dilutive restricted stock units are calculated using the treasury stock method, modified by the multiplier that is calculated at the end of the accounting period as if the vesting date was at the end of the accounting period. The multiplier on RSUs with performance and market-based vesting is further described in Note 16.
In periods with a net loss from continuing operations attributable to Cubic, common equivalent shares are not included in the computation of diluted EPS, because to do so would be anti-dilutive.
The weighted-average number of shares outstanding used to compute net income (loss) per common share were as follows (in thousands):
Table:
 |  | Years Ended September 30, | 
 | 2019 | 2018 | 2017
Weighted average shares - basic | 30,495 | 27,229 | 27,106
Effect of dilutive securities | 111 | 122 | —
Weighted average shares - diluted | 30,606 | 27,351 | 27,106
Number of anti-dilutive securities | — | — | 967


Question: What is the percentage change in weighted average shares - basic in 2019 from 2018?
Answer: 11.99
Calculation: (30,495-27,229)/27,229
Total assets for the Company decreased $76.4 million as of December 31, 2019 as compared to December 31, 2018.  Entertainment and Communications assets decreased $58.8 million due to a decrease in property, plant and equipment primarily as a result of the increased depreciation in 2019 related to Hawaiian Telcom property, plant and equipment exceeding capital expenditures. IT Services and Hardware assets increased by $32.6 million primarily due to the Company’s recognition of operating lease right-of-use assets in the Consolidated Balance Sheets upon adoption of ASU 2016-02.
Corporate assets decreased $50.2 million primarily due to decreased receivables. Lower receivables is partially due to timing of sales in the fourth quarter as well as additional sales of certain receivables under the factoring arrangement as of December 31, 2019 compared to December 31, 2018. Deferred tax assets and liabilities totaled $59.3 million and $11.7 million as of December 31, 2019, respectively. Deferred tax assets and liabilities totaled $47.5 million and $11.4 million as of December 31, 2018, respectively. The increase in deferred tax assets in 2019, as compared to 2018, is due to increased net operating losses in 2019.
Table:
 |  | As of December 31,
(dollars in millions) | 2019 | 2018
Assets |  | 
Entertainment and Communications | $1,840.0 | $1,898.8
IT Services and Hardware | 500.7 | 468.1
Corporate and eliminations | 313.1 | 363.3
Total assets | $2,653.8 | $2,730.2


Question: What is the company's total assets as at December 31, 2019?
Answer: $2,653.8
Expected Future Pension Benefit Payments
Future benefit payments are expected to be paid as follows:
Table:
 | United States | Foreign
 | (in thousands) | 
2020 | $8,027 | $1,237
2021 | 8,416 | 985
2022 | 9,163 | 982
2023 | 9,785 | 1,258
2024 | 10,558 | 1,098
2025-2029 | 59,665 | 6,129


Question: In which regions would future benefit payments be expected to be paid?
Answer: United States, Foreign