hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
NOTE 14. INCOME (LOSS) PER SHARE (EPS)
Basic EPS is calculated under the two-class method under which all earnings (distributed and undistributed) are allocated to each class of common stock and participating securities based on their respective rights to receive dividends. Our outstanding convertible preferred stocks are considered participating securities as the holders may participate in undistributed earnings with holders of common shares and are not obligated to share in our net losses.
Diluted EPS is computed by dividing the net income attributable to RiceBran Technologies common shareholders by the weighted average number of common shares outstanding during the period increased by the number of additional common shares that would have been outstanding if the impact of assumed exercises and conversions is dilutive. The dilutive effects of outstanding options, warrants, nonvested shares and restricted stock units that vest solely on the basis of a service condition are calculated using the treasury stock method. The dilutive effects of the outstanding preferred stock are calculated using the if-converted method.
Below are reconciliations of the numerators and denominators in the EPS computations, and information on potentially dilutive securities.
The impacts of potentially dilutive securities outstanding at December 31, 2019 and 2018, were not included in the calculation of diluted EPS in 2019 and 2018 because to do so would be anti-dilutive. Those securities listed in the table above which were anti-dilutive in 2019 and 2018, which remain outstanding, could potentially dilute EPS in the future.
Table:
Year Ended December 31 |  | 
 | 2019 | 2018
NUMERATOR: Basic and diluted - loss from continuing operations (in thousands) | $ (13,735) | $ (8,101)
DENOMINATOR: Basic and diluted - weighted average number of common shares outstanding (in thousands) | 32,359,316 | 22,099,149
Number of shares of common stock which could be purchased with weighted average outstanding securities not included in diluted EPS because effect would be antidilutive: |  | 
Stock options | 1,024,811 | 911,264
Warrants | 8,443,547 | 16,383,944
Convertible preferred stock | 224,848 | 581,680
Restricted stock units | 1,235,287 | 623,603
Weighted average number of nonvested shares of common stock not included in diluted EPS because effect would be antidilutive | 659,581 | 1,169,986


Question: What are the respective basic and diluted - loss from continuing operations in 2018 and 2019?
Answer: 8,101, 13,735
Research and Development
Research and development expenses increased $24.2 million, or 31%, in 2019 as compared to 2018. The increase was principally due to the 2018 Reallocation of headcount from sales and marketing to research and development, as well as investments to maintain and improve the functionality of our products. As a result, we incurred increased employee-related costs of $16.3 million and increased overhead costs of $3.4 million.
Research and development expenses increased $15.0 million, or 24%, in 2018 as compared to 2017. The increase was principally due to the 2018 Reallocation of headcount from sales and marketing to research and development, as well as investments to maintain and improve the functionality of our products. As a result, we incurred increased employee-related costs of $12.1 million.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
 |  | (dollars in thousands) | 
Research and development | $101,151 | $76,981 | $61,975
Percent of revenue | 17.5% | 14.3% | 12.9%


Question: What was the average research and development from 2017-2019?
Answer: 80035.67
Calculation: ($101,151+$76,981+$61,975)/(2019-2017+1)
11. Reportable Segments, Geographic Information and Major Customers
Reportable segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief
operating decision maker, or group, in assessing performance and allocating resources. The Company uses an internal management reporting system, which
provides important financial data to evaluate performance and allocate the Company’s resources on a regional basis. Net sales for the segments are attributed to the
region in which the product is manufactured or the service is performed. The services provided, manufacturing processes used, class of customers serviced and
order fulfillment processes used are similar and generally interchangeable across the segments. A segment’s performance is evaluated based upon its operating
income (loss). A segment’s operating income (loss) includes its net sales less cost of sales and selling and administrative expenses, but excludes corporate and
other expenses. Corporate and other expenses primarily represent corporate selling and administrative expenses, and restructuring costs and other charges, if any, such as the $1.7 million of restructuring costs in
fiscal 2019 and the $13.5 million one-time employee bonus paid to full-time, non-executive employees during fiscal 2018 due to the Company's ability to access
overseas cash as a result of Tax Reform (the "one-time employee bonus"). These costs are not allocated to the segments, as management excludes such costs when
assessing the performance of the segments. Inter-segment transactions are generally recorded at amounts that approximate arm’s length transactions. The
accounting policies for the segments are the same as for the Company taken as a whole.
The following information is provided in accordance with the required segment disclosures for fiscal 2019, 2018 and 2017. Net sales were based on the Company’s location providing the product or service (in thousands):
As the Company operates flexible manufacturing facilities and processes designed to accommodate customers with multiple product lines and configurations, it is impracticable to report net sales for individual products or services or groups of similar products and services.
Long-lived assets as of September 28, 2019 and September 29, 2018 exclude other long-term assets, deferred income tax assets and intangible assets, which totaled $78.4 million and $74.2 million, respectively.
Table:
 | September 28,
2019 | September 29,
2018
Long-lived assets: |  | 
United States  | $106,757 | $108,694
Malaysia  | 101,636 | 89,938
Mexico  | 73,864 | 43,078
Romania  | 31,033 | 34,316
China  | 22,378 | 21,878
United Kingdom  | 7,344 | 6,171
Other Foreign  | 6,751 | 5,646
Corporate  | 34,461 | 31,585
 | 384,224 | 341,306


Question: What was the percentage change in the total long-lived assets across all countries between 2018 and 2019?
Answer: 12.57
Calculation: (384,224-341,306)/341,306
2mar201707015999 ( c ) in october 2016 , our accelerated share repurchase ( 2018 2018asr 2019 2019 ) agreement concluded and we received an additional 44 thousand shares of our common stock . shares purchased pursuant to the asr agreement are presented in the table above in the periods in which they were received . performance graph the following graph compares the performance of our common stock with that of the s&p 500 index and the s&p 500 healthcare equipment index . the cumulative total return listed below assumes an initial investment of $ 100 at the market close on december 30 , 2011 and reinvestment of dividends . comparison of 5 year cumulative total return 2011 2012 2016201520142013 edwards lifesciences corporation s&p 500 s&p 500 healthcare equipment index december 31 .

Table:
total cumulative return | 2012 | 2013 | 2014 | 2015 | 2016
edwards lifesciences | $ 127.54 | $ 93.01 | $ 180.17 | $ 223.42 | $ 265.06
s&p 500 | 116.00 | 153.58 | 174.60 | 177.01 | 198.18
s&p 500 healthcare equipment index | 117.42 | 150.28 | 181.96 | 194.37 | 207.46
.

Question: what was the percentage cumulative total return for edwards lifesciences for the five years ended 2016?
Answer: 165%
Calculation: subtract(265.06, const_100), divide(#0, const_100)
DERIVATIVE LIABILITIES
In connection with the issuance of Series A-1 Preferred Stock in June 2017, the Company issued a warrant with variable consideration through September 2018. The Company determined that this instrument is an embedded derivative pursuant to ASC 815, “Derivatives and Hedging.” The accounting treatment of derivative financial instruments requires that the Company record the warrant, at its fair value as of the inception date of the agreement and at fair value as of each subsequent balance sheet date through the expiration of the variable consideration. Any change in fair value is recorded as a change in the fair value of derivative liabilities for each reporting period at each balance sheet date. The Company reassesses the classification at each balance sheet date. If the classification changes as a result of events during the period, the contract is reclassified as of the date of the event that caused the reclassification. On September 19, 2018, upon expiration of the variable consideration, the warrant liability of $4.5 million was reclassified to equity.
The Monte Carlo Valuation model is used to estimate the fair value of the warrant. The model was developed for use in estimating the fair value of traded options or warrants. The expected volatility is estimated based on the most recent historical period of time equal to the weighted average life of the instrument granted.
The risk-free interest rate used is the United States Treasury rate for the day of the grant having a term equal to the life of the equity instrument. The volatility is a measure of the amount by which the Company’s share price has fluctuated or is expected to fluctuate. The dividend yield is zero as the Company has not made any dividend payment and has no plans to pay dividends in the foreseeable future. The Company determines the expected term of its warrant awards by using the contractual term.
The principal assumptions used in applying the model were as follows:
Table:
 | Upon 2018 Expiration | December 31, 2017
Assumptions: |  | 
Risk-free interest rate | 2.3% - 2.5% | 1.5% - 2.0%
Expected life | 1.8 - 2.2 Years | 2.5 - 3 Years
Expected volatility | 65% - 70% | 50% - 60%
Dividends | 0% | 0%


Question: What is the expected life as at December 31, 2017?
Answer: 2.5 - 3 Years
b. Categories of equity shareholding as on March 31, 2019:
c. Top ten equity shareholders of the Company as on March 31, 2019:
* Shareholding is consolidated based on Permanent Account Number (PAN) of the shareholder.
Table:
Category | Number of equity shares held | Percentage of holding
Promoters | 2,702,450,947 | 72.0
Other Entities of the Promoter Group | 1,091,053 | -
Mutual Funds & UTI | 93,357,668 | 2.5
Banks, Financial Institutions, States and Central Government | 2,750,113 | 0.1
Insurance Companies | 196,172,807 | 5.2
Foreign Institutional Investors and Foreign Portfolio Investors - Corporate | 592,842,601 | 15.8
NRI's / OCB's / Foreign Nationals | 4,854,682 | 0.1
Corporate Bodies / Trust | 26,208,151 | 0.7
Indian Public & Others | 130,744,399 | 3.6
Alternate Investment Fund | 1,663,495 | -
IEPF account | 248,790 | -
GRAND TOTAL | 3,752,384,706 | 100.0
 |  | 
Name of the shareholder* | Number of equity shares held | Percentage of holding
1. Tata Sons Private Limited | 2,702,450,947 | 72.0
2. Life Insurance Corporation of India | 152,493,927 | 4.1
3. SBI Mutual Fund | 21,680,561 | 0.6
4. First State Investments Icvc- Stewart Investors Asia Pacific Leaders Fund | 19,248,438 | 0.5
5. Government of Singapore | 18,028,475 | 0.5
6. Oppenheimer Developing Markets Fund | 16,731,906 | 0.5
7. ICICI Prudential Life Insurance Company Ltd | 16,139,316 | 0.4
8. Axis Mutual Fund Trustee Limited | 15,244,614 | 0.4
9. Abu Dhabi Investment Authority | 15,036,984 | 0.4
10. Vanguard Emerging Markets Stock Index Fund, A Series of Vanguard International Equity Index Funds | 14,112,213 | 0.4


Question: What is the difference in number of equity shares held between ICICI Prudential Life Insurance and Axis Mutual Fund Trustee?
Answer: 894702
Calculation: 16,139,316-15,244,614
(D.6) Non-Current Assets by Region
The table below shows non-current assets excluding financial instruments, deferred tax assets, post-employment benefit assets, and rights arising under insurance contracts.
Non-Current Assets by Region
For a breakdown of our employee headcount by region, see Note (B.1) , and for a breakdown of revenue by region, see Note (A.1) .
Table:
€ millions | 2019 | 2018
Germany | 4,486 | 4,184
Rest of EMEA | 5,386 | 4,742
EMEA | 9,872 | 8,926
United States | 29,744 | 22,133
Rest of Americas | 411 | 258
Americas | 30,154 | 22,391
APJ | 1,276 | 922
SAP Group | 41,302 | 32,239


Question: In which years were the Non-Current Assets by Region calculated?
Answer: 2019, 2018
stock performance graph * $ 100 invested on december 31 , 2011 in our stock or in the relevant index , including reinvestment of dividends . fiscal year ended december 31 , 2016 . ( 1 ) delphi automotive plc ( 2 ) s&p 500 2013 standard & poor 2019s 500 total return index ( 3 ) automotive supplier peer group 2013 russell 3000 auto parts index , including american axle & manufacturing , borgwarner inc. , cooper tire & rubber company , dana inc. , delphi automotive plc , dorman products inc. , federal-mogul corp. , ford motor co. , general motors co. , gentex corp. , gentherm inc. , genuine parts co. , goodyear tire & rubber co. , johnson controls international plc , lear corp. , lkq corp. , meritor inc. , standard motor products inc. , stoneridge inc. , superior industries international , tenneco inc. , tesla motors inc. , tower international inc. , visteon corp. , and wabco holdings inc . company index december 31 , december 31 , december 31 , december 31 , december 31 , december 31 .

Table:
company index | december 31 2011 | december 31 2012 | december 31 2013 | december 31 2014 | december 31 2015 | december 31 2016
delphi automotive plc ( 1 ) | $ 100.00 | $ 177.58 | $ 283.02 | $ 347.40 | $ 414.58 | $ 331.43
s&p 500 ( 2 ) | 100.00 | 116.00 | 153.58 | 174.60 | 177.01 | 198.18
automotive supplier peer group ( 3 ) | 100.00 | 127.04 | 188.67 | 203.06 | 198.34 | 202.30
dividends the company has declared and paid cash dividends of $ 0.25 and $ 0.29 per ordinary share in each quarter of 2015 and 2016 , respectively .
in addition , in january 2017 , the board of directors declared a regular quarterly cash dividend of $ 0.29 per ordinary share , payable on february 15 , 2017 to shareholders of record at the close of business on february 6 , 2017. .

Question: what was the percentage increase in cash dividend from 2015 to 2016?
Answer: 16%
Calculation: subtract(0.29, 0.25), divide(#0, 0.25)
Segment Results
General
Reconciliation of segment revenue to total operating revenue is below:
(1) On May 1, 2017 we sold a portion of our data centers and colocation business. See Note 3—Sale of Data Centers and Colocation Business to our consolidated financial statements in Item 8 of Part II of this report, for additional information.
Table:
 |  | Year Ended December 31, | 
 | 2019 | 2018 | 2017
 |  | (Dollars in millions) | 
Operating revenue |  |  | 
International and Global Accounts | $3,596 | 3,653 | 1,382
Enterprise | 6,133 | 6,133 | 4,186
Small and Medium Business | 2,956 | 3,144 | 2,418
Wholesale | 4,074 | 4,397 | 3,026
Consumer | 5,642 | 6,116 | 6,451
Total segment revenue | $22,401 | 23,443 | 17,463
Operations and Other(1) | — | — | 193
Total operating revenue | $22,401 | 23,443 | 17,656


Question: What components are under operating revenue?
Answer: International and Global Accounts, Enterprise, Small and Medium Business, Wholesale, Consumer
stock performance graph this performance graph shall not be deemed 201cfiled 201d for purposes of section 18 of the exchange act , or incorporated by reference into any filing of quintiles ims holdings , inc . under the exchange act or under the securities act , except as shall be expressly set forth by specific reference in such filing . the following graph shows a comparison from may 9 , 2013 ( the date our common stock commenced trading on the nyse ) through december 31 , 2016 of the cumulative total return for our common stock , the standard & poor 2019s 500 stock index ( 201cs&p 500 201d ) and a select peer group . the peer group consists of cerner corporation , charles river laboratories , inc. , dun & bradstreet corporation , equifax inc. , icon plc , ihs markit ltd. , inc research holdings , laboratory corporation of america holdings , nielsen n.v. , parexel international corporation , inc. , pra health sciences , inc. , thomson reuters corporation and verisk analytics , inc . the companies in our peer group are publicly traded information services , information technology or contract research companies , and thus share similar business model characteristics to quintilesims , or provide services to similar customers as quintilesims . many of these companies are also used by our compensation committee for purposes of compensation benchmarking . the graph assumes that $ 100 was invested in quintilesims , the s&p 500 and the peer group as of the close of market on may 9 , 2013 , assumes the reinvestments of dividends , if any . the s&p 500 and our peer group are included for comparative purposes only . they do not necessarily reflect management 2019s opinion that the s&p 500 and our peer group are an appropriate measure of the relative performance of the stock involved , and they are not intended to forecast or be indicative of possible future performance of our common stock . s&p 500 quintilesims peer group .

Table:
 | 5/9/2013 | 12/31/2013 | 12/31/2014 | 12/31/2015 | 12/31/2016
q | $ 100 | $ 110 | $ 140 | $ 163 | $ 181
peer group | $ 100 | $ 116 | $ 143 | $ 151 | $ 143
s&p 500 | $ 100 | $ 114 | $ 127 | $ 126 | $ 138
item 6 .
selected financial data we have derived the following consolidated statements of income data for 2016 , 2015 and 2014 and consolidated balance sheet data as of december 31 , 2016 and 2015 from our audited consolidated financial .

Question: in 2013 what was the anticipated percentage growth in the stock performance for the peer group in 2014
Answer: 43%
Calculation: subtract(143, 100), divide(#0, 100)
Systems revenue of $7,604 million decreased 5.3 percent year to year as reported (4 percent adjusted for currency). Systems Hardware revenue of $5,918 million declined 7.0 percent as reported (6 percent adjusted for currency), driven primarily by declines in Power Systems and Storage Systems. Operating Systems Software revenue of $1,686 million grew 0.9 percent as reported (3 percent adjusted for currency) compared to the prior year.
Within Systems Hardware, IBM Z revenue decreased 1.1 percent as reported but was essentially flat adjusted for currency, reflecting the mainframe product cycles. Revenue declined through the first three quarters due to the end of the z14 product cycle, but there was strong growth in the fourth quarter driven by z15 shipments. The z15’s strong performance demonstrates client demand for technology that offers improved data privacy and resiliency in the hybrid cloud environment.
The z15 mainframe’s capabilities extend the platform’s differentiation with encryption everywhere, cloud-native development and instant recovery. In October, we announced OpenShift for IBM Z, bringing together the industry’s most comprehensive enterprise container and Kubernetes platform with the enterprise server
platforms of IBM Z and LinuxONE. IBM Z continues to deliver a high-value, secure and scalable platform for our clients.
Power Systems revenue decreased 13.5 percent as reported (12 percent adjusted for currency) year to year, due to the strong performance during the second half of 2018 driven by Linux and the introduction of the POWER9-based architecture in our mid-range and high-end products.
Storage Systems revenue decreased 8.9 percent as reported (8 percent adjusted for currency) year to year, with improvements in year-to-year performance in the fourth quarter of 2019, driven primarily by the launch of the next generation high-end storage
system DS8900 in November.
Within Systems, cloud revenue of $2.9 billion declined 4 percent as reported and 3 percent adjusted for currency.
Table:
($ in millions) |  |  |  | 
For the year ended December 31: | 2019 | 2018 | Yr.-to-Yr. Percent Change | Yr.-to-Yr. Percent Change Adjusted for Currency
Systems external revenue | $7,604 | $8,034 | (5.3)% | (4.1)%
Systems Hardware | $5,918 | $6,363 | (7.0)% | (5.9)%
IBM Z |  |  | (1.1) | (0.3)
Power Systems |  |  | (13.5) | (12.1)
Storage Systems |  |  | (8.9) | (7.6)
Operating Systems Software | 1,686 | 1,671 | 0.9 | 2.6


Question: What is the average of Systems Hardware from 2018 to 2019?
Answer: 6140.5
Calculation: (5,918 + 6,363) / 2
The following tables summarize information for operating income (loss), depreciation and amortization, restructuring charges, gain (loss) on write down and disposal of long-lived assets, and capital expenditures by reportable segment for the fiscal years ended 2019, 2018 and 2017 and total assets by reportable segment for the fiscal years ended 2019 and 2018 (amounts in thousands): The following tables summarize information for operating income (loss), depreciation and amortization, restructuring charges, gain (loss) on write down and disposal of long-lived assets, and capital expenditures by reportable segment for the fiscal years ended 2019, 2018 and 2017 and total assets by reportable segment for the fiscal years ended 2019 and 2018 (amounts in thousands):
(1) March 31, 2018 adjusted due to the adoption of ASC 606.
Table:
 | March 31, | 
 | 2019 | 2018
Total assets: |  | 
Solid Capacitors | $794,402 | $704,851
Film and Electrolytic (1) | 219,711 | 240,968
MSA | 234,419 | 254,193
Corporate | 69,563 | 22,911
 | $1,318,095 | $1,222,923


Question: What were the total assets in MSA in 2019?
Answer: 234,419
Note 11: Property and Equipment
Property and equipment, net, consist of the following:
Depreciation expense, including amortization of capital leases, during fiscal years 2019, 2018, and 2017, was $182.1 million, $165.2 million, and $152.3 million, respectively.
Table:
 | June 30, 2019 | June 24, 2018
 | (in thousands) | 
Manufacturing and engineering equipment | $1,039,454 | $911,140
Building sand improvements | 664,061 | 530,032
Computer and computer-related equipment | 190,974 | 182,451
Office equipment, furniture and fixtures | 82,115 | 66,378
Land | 46,155 | 46,155
 | 2,022,759 | 1,736,156
Less: accumulated depreciation and amortization | (963,682) | (833,609)
 | $1,059,077 | $902,547


Question: What is the percentage change in the Depreciation expense, including amortization of capital leases, from 2018 to 2019?
Answer: 10.23
Calculation: (182.1-165.2)/165.2
Other Key Financial Measures
The following is a summary of our other key financial measures for fiscal 2019 compared with fiscal 2018 (in millions):
(1) Deferred revenue decreased primarily due to the adoption of ASC 606 in the beginning of our first quarter of fiscal 2019. See Note 2 to the Consolidated Financial Statements for the impact of this adoption.
Table:
 | Fiscal 2019 | Fiscal 2018
Cash and cash equivalents and investments | $33,413 | $46,548
Cash provided by operating activities | $15,831 | $13,666
Deferred revenue (1) | $18,467 | $19,685
Repurchases of common stock—stock repurchase program | $20,577 | $17,661
Dividends | $5,979 | $5,968
Inventories | $1,383 | $1,846


Question: What was the percentage change in deferred revenue between 2018 and 2019?
Answer: -6.19
Calculation: (18,467-19,685)/19,685