hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
Liquidity and Capital Resources
Our principal sources of liquidity are cash and cash equivalents, investments and accounts receivable. The following table shows net cash provided by operating activities, net cash used in investing activities, and net cash provided by (used in) financing activities for the years ended March 31, 2019, 2018 and 2017:
In November 2015, we raised net proceeds of $68.3 million in our initial public offering after deducting underwriting discounts and commissions and offering expenses paid by us. In the years ended March 31, 2019, 2018 and 2017, we incurred operating losses of $1.2 million, $7.0 million and $10.4 million, respectively. While we expect to generate an operating loss in the year ending March 31, 2020, we expect to continue to generate positive cash flows from operating activities.
In the year ending March 31, 2020, we plan to continue to invest in the development and expansion of our Mime | OS™ platform to improve on our existing solutions in order to provide more capabilities to our customers. Investments in capital expenditures in the year ended March 31, 2019 were $28.8 million of which $25.8 million related to the expansion of our grid architecture.
We expect fiscal year 2020 capital expenditures to increase significantly as we expect to incur one-time costs related to the build out and expansion of facilities in the U.K. and other locations and additional data center expansion primarily in the U.S.
As of March 31, 2019 and 2018, we had cash, cash equivalents and investments of $173.5 million and $137.2 million, respectively. Based on our current operating plan, we believe that our current cash and cash equivalents, investments and operating cash flows will be sufficient to fund our operations for at least the next twelve months. Our future capital requirements may vary materially from those planned and will depend on certain factors, such as our growth and our operating results.
If we require additional capital resources to grow our business or to acquire complementary technologies and businesses in the future, we may seek to sell additional equity or raise funds through debt financing or other sources. We may also seek to invest in or acquire complement ary businesses, applications or technologies, any of which could also require us to seek additional equity or debt financing.
We cannot provide assurance that additional financing will be available at all or on terms favorable to us. We had no material commitments for capital expenditures as of March 31, 2019 or 2018.
Table:
 |  | Year ended March 31,  | 
 | 2019 | 2018 | 2017
 |  | (in thousands) | 
Net cash provided by operating activities | $66,235 | $46,412 | $32,514
Net cash used in investing activities | (121,324) | (35,019) | (84,615)
Net cash provided by (used in) financing activities | 116,985 | 13,156 | (332)


Question: What was the average Net cash used in investing activities between 2017 to 2019?
Answer: -80319.33
Calculation: -(121,324 + 35,019 + 84,615) / 3
celanese purchases of its equity securities information regarding repurchases of our common stock during the three months ended december 31 , 2014 is as follows : period number of shares purchased ( 1 ) average price paid per share total number of shares purchased as part of publicly announced program approximate dollar value of shares remaining that may be purchased under the program ( 2 ) .

Table:
period | totalnumberof sharespurchased ( 1 ) | averageprice paidper share | total numberof sharespurchased aspart of publiclyannounced program | approximatedollarvalue of sharesremaining thatmay bepurchased underthe program ( 2 )
october 1 - 31 2014 | 192580 | $ 58.02 | 164800 | $ 490000000
november 1 - 30 2014 | 468128 | $ 59.25 | 468128 | $ 463000000
december 1 - 31 2014 | 199796 | $ 60.78 | 190259 | $ 451000000
total | 860504 |  | 823187 | 
___________________________ ( 1 ) includes 27780 and 9537 for october and december 2014 , respectively , related to shares withheld from employees to cover their statutory minimum withholding requirements for personal income taxes related to the vesting of restricted stock units .
( 2 ) our board of directors has authorized the aggregate repurchase of $ 1.4 billion of our common stock since february 2008 .
see note 17 - stockholders' equity in the accompanying consolidated financial statements for further information .
performance graph the following performance graph and related information shall not be deemed "soliciting material" or to be "filed" with the securities and exchange commission , nor shall such information be incorporated by reference into any future filing under the securities act of 1933 or securities exchange act of 1934 , each as amended , except to the extent that we specifically incorporate it by reference into such filing .
comparison of cumulative total return .

Question: what is the total value paid for purchased shares during november 2014?
Answer: 27.7
Calculation: multiply(468128, 59.25), divide(#0, const_1000000)
BIG W’s Store‐controllable VOC and VOC NPS improved on the prior year with higher customer scores translating into sales, with an increase in F19 of 4.2% on a normalised basis to $3.8 billion. Comparable sales increased by 5.3% in F19 and 7.2% in Q4 (Easter‐adjusted) with growth in all customer universes.
BIG W’s growth continues to be driven by an increase in customer transactions (F19: 4.0%) and customers increasingly putting more items in their baskets with comparable items per basket growth of 4.4%. Together this drove comparable item growth of 8.6%. Excluding reusable bags, comparable items increased by 5.2%.
With BIG W’s turnaround gaining momentum, and to build a sustainable network for the future, a store and DC network review was announced in April. BIG W intends to close approximately 30 stores over the next three years and two distribution centres at the end of their leases. The review of the store network is ongoing, with three stores recently announced to be closed in F20.
BIG W has remained price competitive, improved ranges and built a convenient online and in‐store experience in F19.
Normalised Online sales increased by 128% in F19 with Pick up consistently delivering strong sales growth. Apparel, which has been more challenging, improved steadily through H2 due to a focus on range, stock flow and in‐store execution.
Normalised gross profit declined 49 bps for F19 reflecting continued challenges in stockloss as well as slow sell‐through of seasonal apparel in H1. Category mix improved in H2 with improved apparel sell‐through.
Normalised CODB declined 132 bps resulting from store efficiencies and sales growth fractionalising fixed costs.
The LBIT of $85 million before significant items excludes a $371 million charge identified as part of the network review.
Funds employed declined primarily due to significant items provisions. Inventory quality has improved as a result of solid sales and improved apparel sell‐through in H2.
In F20, BIG W will focus on creating a sustainable business that is simpler to operate, and continue providing customers with low prices and more convenient, connected solutions in‐store and online.
Table:
 | F19 | F18 |  | CHANGE
$ MILLION | 53 WEEKS | 52 WEEKS | CHANGE | NORMALISED
Sales | 3,797 | 3,566 | 6.5% | 4.2%
LBITDA before |  |  |  | 
significant items | (5) | (30) | (82.2)% | (88.7)%
Depreciation and amortisation | (80) | (80) | 0.7% | 0.7%
LBIT before significant items | (85) | (110) | (22.2)% | (24.0)%
Significant items | (371) | – | n.m. | n.m.
LBIT after significant items | (456) | (110) | 315.5% | 313.7%
Gross margin (%) | 31.1 | 31.7 | (59) bps | (49) bps
Cost of doing business (%) | 33.4 | 34.8 | (142) bps | (132) bps
LBIT 2 to sales (%) | (2.3) | (3.1) | 83 bps | 84 bps
Sales per square metre ($)$) | 3,629 | 3,369 | 7.7% | 5.4%
Funds employed | 204 | 502 | (59.4)% | 
ROFE (%) | (23.0) | (23.3) | 24 bps | 77 bps


Question: What is the gross margin in F19?
Answer: 31.1
29 Employee Share Ownership Plan (ESOP)
The cost of shares in intu properties plc held by the Trustee of the ESOP operated by the Company is accounted for as a deduction from equity.
The purpose of the ESOP is to acquire and hold shares which will be transferred to employees in the future under the Group’s employee incentive arrangements as described in note 7 including joint ownership of shares in its role as Trustee of the Joint Share Ownership Plan. During 2019, no dividends in respect of these shares have been waived by agreement (2018: £1.6 million).
Table:
 |  | 2019 |  | 2018
 | Shares million | £m | Shares million | £m
At 1 January | 11.2 | 37.0 | 11.6 | 39.1
Acquisitions | 0.2 | 0.1 | 0.6 | 0.9
Disposals | (1.1) | (3.5) | (1.0) | (3.0)
At 31 December | 10.3 | 33.6 | 11.2 | 37.0


Question: What is the purpose of the ESOP?
Answer: to acquire and hold shares which will be transferred to employees in the future under the Group’s employee incentive arrangements
CREDIT RISK
We are exposed to credit risk from operating activities and certain financing activities, the maximum exposure of which is represented by the carrying amounts reported in the statements of financial position.
We are exposed to credit risk if counterparties to our trade receivables and derivative instruments are unable to meet their obligations. The concentration of credit risk from our customers is minimized because we have a large and diverse customer base. There was minimal credit risk relating to derivative instruments at December 31, 2019 and 2018. We deal with institutions that have investment-grade credit ratings, and as such we expect that they will be able to meet their obligations. We regularly monitor our credit risk and credit exposure.
The following table provides the change in allowance for doubtful accounts for trade receivables.
Table:
 | NOTE | 2019 | 2018
Balance, January 1 |  | (51) | (54)
Adoption of IFRS 9 |  | – | (4)
Additions |  | (114) | (84)
Usage |  | 103 | 91
Balance, December 31 | 10 | (62) | (51)


Question: How is the maximum exposure to credit risk represented?
Answer: represented by the carrying amounts reported in the statements of financial position
29. Related party transactions
The Group has a number of related parties including joint arrangements and associates, pension schemes and Directors and Executive Committee members (see note 12 “Investments in associates and joint arrangements”, note 24 “Post employment benefits” and note 22 “Directors and key management compensation”).
Transactions with joint arrangements and associates
Related party transactions with the Group’s joint arrangements and associates primarily comprise fees for the use of products and services including network airtime and access charges, fees for the provision of network infrastructure and cash pooling arrangements.
No related party transactions have been entered into during the year which might reasonably affect any decisions made by the users of these consolidated financial statements except as disclosed below.
Note: 1 Amounts arise primarily through VodafoneZiggo, Vodafone Idea, Vodafone Hutchison Australia and Cornerstone Telecommunications Infrastructure Limited. Interest is paid in line with market rates.
Dividends received from associates and joint ventures are disclosed in the consolidated statement of cash flows.
Table:
 | 2019 | 2018 | 2017
 | €m | €m | €m
Sales of goods and services to associates | 27 | 19 | 37
Purchase of goods and services from associates | 3 | 1 | 90
Sales of goods and services to joint arrangements | 242 | 194 | 19
Purchase of goods and services from joint arrangements | 192 | 199 | 183
Net interest income receivable from joint arrangements1 | 96 | 120 | 87
Trade balances owed: |  |  | 
by associates | 1 | 4 | –
to associates | 3 | 2 | 1
by joint arrangements | 193 | 107 | 158
to joint arrangements | 25 | 28 | 15
Other balances owed by joint arrangements1 | 997 | 1,328 | 1,209
Other balances owed to joint arrangements1 | 169 | 150 | 127


Question: What is the 2018 average sales of goods and services to associates?
Answer: 28
Calculation: (19+37)/2
INTEREST EXPENSE
The components of interest expense are as follows:
Interest expense, including administrative and other fees, was $25,633 for 2019 compared with $30,890 in 2018. The decrease in interest expense was primarily associated with the impact of the refinancing of our term loan at the end of 2018 and interest capitalized during 2019 due to vessels under construction.
Table:
 | Years Ended December 31, | 
 | 2019 | 2018
Interest before impact of interest rate caps | $25,633 | $30,709
Impact of interest rate caps | — | 181
Interest expense | $25,633 | $30,890


Question: What is the change in Interest before impact of interest rate caps from Years Ended December 31, 2018 to 2019?
Answer: -5076
Calculation: 25,633-30,709
8 Auditor’s remuneration
1 Relates to the interim report review of the Group, and interim reviews of certain subsidiary undertakings.
2 2019 other non-audit assurance services relate primarily to reporting accountants’ work associated with the potential equity raise not completed.
The reporting accountants’ work surrounding the potential equity raise not completed includes a working capital report that requires the accountant to have detailed knowledge of the Group. If a firm other than the audit firm were to undertake this work, they would require a significant amount of additional time to become familiar with the Group. Deloitte was therefore chosen to undertake this work as it was considered to be sensible and more efficient both in terms of time and costs.
2018 other non-audit assurance services included £40,000 related to reporting accountants’ work associated with a year end significant change report and £190,000 related to reporting accountants’ work in connection with the Group’s Q3 profit estimate which was required at the time due to Takeover Code rules.
The work surrounding a significant change report and a profit estimate requires the accountant to have detailed knowledge of the Group. If a firm other than the audit firm were to undertake this work, they would require a significant amount of additional time to become familiar with the Group. PwC was therefore chosen to undertake this work as it was considered to be sensible and more efficient both in terms of time and costs.
As for all 2019 and 2018 non-audit work, consideration was given as to whether Deloitte’s (2019) and PwC’s (2018) independence could be affected by undertaking this work. It was concluded by the Audit Committee that this would not be the case.
Fees payable by the Group’s joint ventures in respect of 2019 were £156,000 (Group’s share), all of which relates to audit and audit-related services (2018: £121,000, all of which related to audit and audit-related services).
Table:
 | 2019 | 2018
 | £000 | £000
Fees payable to the Company’s auditor and its associates for: |  | 
The audit of the Company’s annual financial statements | 559 | 382
The audit of the Company’s subsidiaries | 533 | 441
Fees related to the audit of the Company and its subsidiaries | 1,092 | 823
Audit-related assurance services1 | 64 | 51
Total fees for audit and audit-related services | 1,156 | 874
Other non-audit assurance services2 | 534 | 230
Total fees | 1,690 | 1,104


Question: What is the percentage change in the total fees from 2018 to 2019?
Answer: 53.08
Calculation: (1,690-1,104)/1,104
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: How was the basic net income (loss) per share calculated?
Answer: By dividing earnings allocated to common stockholders by the basic weighted-average number of common shares outstanding for the period.
declaration and payment of future quarterly dividends is at the discretion of our board and may be adjusted as business needs or market conditions change . in addition , under the terms of the merger agreement , we have agreed with aetna to coordinate the declaration and payment of dividends so that our stockholders do not fail to receive a quarterly dividend around the time of the closing of the merger . on october 29 , 2015 , the board declared a cash dividend of $ 0.29 per share that was paid on january 29 , 2016 to stockholders of record on december 30 , 2015 , for an aggregate amount of $ 43 million . stock total return performance the following graph compares our total return to stockholders with the returns of the standard & poor 2019s composite 500 index ( 201cs&p 500 201d ) and the dow jones us select health care providers index ( 201cpeer group 201d ) for the five years ended december 31 , 2015 . the graph assumes an investment of $ 100 in each of our common stock , the s&p 500 , and the peer group on december 31 , 2010 , and that dividends were reinvested when paid. .

Table:
 | 12/31/2010 | 12/31/2011 | 12/31/2012 | 12/31/2013 | 12/31/2014 | 12/31/2015
hum | $ 100 | $ 162 | $ 128 | $ 195 | $ 274 | $ 343
s&p 500 | $ 100 | $ 102 | $ 118 | $ 157 | $ 178 | $ 181
peer group | $ 100 | $ 110 | $ 129 | $ 177 | $ 226 | $ 239
the stock price performance included in this graph is not necessarily indicative of future stock price performance. .

Question: what was the percent of the decline in the stock price performance for hum from 2011 to 2012
Answer: -21%
Calculation: divide(128, 162), divide(#0, 162)
The director compensation policies summarized above resulted in the following total compensation for our non-management directors in fiscal year 2019:
Director Compensation Table
(1) Oleg Khaykin, President and Chief Executive Officer, is not included in this table as he was an employee of the Company and as such received no compensation for his services as a director. His compensation is disclosed in the Summary Compensation Table.
(2) The amounts shown in this column represent the grant date fair values of RSUs issued pursuant to the Company’s 2003 Equity Incentive Plan, computed in accordance with Financial Accounting Standards Board Accounting Standards Codification Topic 718 (“FASB ASC Topic 718”), excluding the effect of estimated forfeitures. There can be no assurance that these grant date fair values will ever be realized by the non-employee directors. For information regarding the number of unvested RSUs held by each non-employee director as of the end of fiscal year 2019, see the column “Unvested Restricted Stock Units Outstanding” in the table below
Table:
DIRECTOR COMPENSATION |  |  | 
Name (1) | Fees Earned or Paid in Cash ($) | Stock Awards ($) (2) | Total ($)
Keith Barnes | 102,500 | 178,317 | 280,817
Richard E. Belluzzo | 160,000 | 178,317 | 338,317
Laura Black | 67,500 | 178,317 | 245,817
Tor Braham | 67,500 | 178,317 | 245,817
Timothy Campos | 77,500 | 178,317 | 255,817
Donald Colvin | 97,500 | 178,317 | 275,817
Masood A. Jabbar | 90,000 | 178,317 | 268,317


Question: How much did Donald Colvin earn in cash?
Answer: 97,500
table of contents the foreign provision for income taxes is based on foreign pre-tax earnings of $ 33.6 billion , $ 30.5 billion and $ 36.8 billion in 2014 , 2013 and 2012 , respectively . the company 2019s consolidated financial statements provide for any related tax liability on undistributed earnings that the company does not intend to be indefinitely reinvested outside the u.s . substantially all of the company 2019s undistributed international earnings intended to be indefinitely reinvested in operations outside the u.s . were generated by subsidiaries organized in ireland , which has a statutory tax rate of 12.5% ( 12.5 % ) . as of september 27 , 2014 , u.s . income taxes have not been provided on a cumulative total of $ 69.7 billion of such earnings . the amount of unrecognized deferred tax liability related to these temporary differences is estimated to be approximately $ 23.3 billion . as of september 27 , 2014 and september 28 , 2013 , $ 137.1 billion and $ 111.3 billion , respectively , of the company 2019s cash , cash equivalents and marketable securities were held by foreign subsidiaries and are generally based in u.s . dollar-denominated holdings . amounts held by foreign subsidiaries are generally subject to u.s . income taxation on repatriation to the u.s . a reconciliation of the provision for income taxes , with the amount computed by applying the statutory federal income tax rate ( 35% ( 35 % ) in 2014 , 2013 and 2012 ) to income before provision for income taxes for 2014 , 2013 and 2012 , is as follows ( dollars in millions ) : the company 2019s income taxes payable have been reduced by the tax benefits from employee stock plan awards . for stock options , the company receives an income tax benefit calculated as the tax effect of the difference between the fair market value of the stock issued at the time of the exercise and the exercise price . for rsus , the company receives an income tax benefit upon the award 2019s vesting equal to the tax effect of the underlying stock 2019s fair market value . the company had net excess tax benefits from equity awards of $ 706 million , $ 643 million and $ 1.4 billion in 2014 , 2013 and 2012 , respectively , which were reflected as increases to common stock . apple inc . | 2014 form 10-k | 64 .

Table:
 | 2014 | 2013 | 2012
computed expected tax | $ 18719 | $ 17554 | $ 19517
state taxes net of federal effect | 469 | 508 | 677
indefinitely invested earnings of foreign subsidiaries | -4744 ( 4744 ) | -4614 ( 4614 ) | -5895 ( 5895 )
research and development credit net | -88 ( 88 ) | -287 ( 287 ) | -103 ( 103 )
domestic production activities deduction | -495 ( 495 ) | -308 ( 308 ) | -328 ( 328 )
other | 112 | 265 | 162
provision for income taxes | $ 13973 | $ 13118 | $ 14030
effective tax rate | 26.1% ( 26.1 % ) | 26.2% ( 26.2 % ) | 25.2% ( 25.2 % )
.

Question: what was the change in millions in the computed expected tax from 2013 to 2014?
Answer: 1165
Calculation: subtract(18719, 17554)