hellotayssir/FinQA_TAT-QA_financial_finetuning_dataset huggingface dataset:
common stock from time to time through open market purchases or privately negotiated transactions at prevailing prices as permitted by securities laws and other legal requirements , and subject to stock price , business and market conditions and other factors . we have been funding and expect to continue to fund stock repurchases through a combination of cash on hand and cash generated by operations . in the future , we may also choose to fund our stock repurchase program under our revolving credit facility or future financing transactions . there were no repurchases of our series a and b common stock during the three months ended december 31 , 2013 . the company first announced its stock repurchase program on august 3 , 2010 . stock performance graph the following graph sets forth the cumulative total shareholder return on our series a common stock , series b common stock and series c common stock as compared with the cumulative total return of the companies listed in the standard and poor 2019s 500 stock index ( 201cs&p 500 index 201d ) and a peer group of companies comprised of cbs corporation class b common stock , scripps network interactive , inc. , time warner , inc. , twenty-first century fox , inc . class a common stock ( news corporation class a common stock prior to june 2013 ) , viacom , inc . class b common stock and the walt disney company . the graph assumes $ 100 originally invested on december 31 , 2008 in each of our series a common stock , series b common stock and series c common stock , the s&p 500 index , and the stock of our peer group companies , including reinvestment of dividends , for the years ended december 31 , 2009 , 2010 , 2011 , 2012 and 2013 . december 31 , december 31 , december 31 , december 31 , december 31 , december 31 .

Table:
 | december 312008 | december 312009 | december 312010 | december 312011 | december 312012 | december 312013
disca | $ 100.00 | $ 216.60 | $ 294.49 | $ 289.34 | $ 448.31 | $ 638.56
discb | $ 100.00 | $ 207.32 | $ 287.71 | $ 277.03 | $ 416.52 | $ 602.08
disck | $ 100.00 | $ 198.06 | $ 274.01 | $ 281.55 | $ 436.89 | $ 626.29
s&p 500 | $ 100.00 | $ 123.45 | $ 139.23 | $ 139.23 | $ 157.90 | $ 204.63
peer group | $ 100.00 | $ 151.63 | $ 181.00 | $ 208.91 | $ 286.74 | $ 454.87
equity compensation plan information information regarding securities authorized for issuance under equity compensation plans will be set forth in our definitive proxy statement for our 2014 annual meeting of stockholders under the caption 201csecurities authorized for issuance under equity compensation plans , 201d which is incorporated herein by reference. .

Question: what was the percentage cumulative total shareholder return on disca for the five year period ended december 21 , 2013?
Answer: 538.56%
Calculation: subtract(638.56, const_100), divide(#0, const_100)
WebLife Balance, Inc.
On November 30, 2017 (the “WebLife Acquisition Date”), pursuant to the terms of a merger agreement, the Company acquired all shares of WebLife Balance, Inc. (“WebLife”), a browser isolation offerings vendor, to extend its advanced threat protection capabilities into personal email, while preserving the privacy of its users.
The Company has estimated fair values of acquired tangible assets, intangible assets and liabilities at the WebLife Acquisition Date. The results of operations and the fair values of the acquired assets and liabilities assumed have been included in the accompanying consolidated financial statements since the WebLife Acquisition Date.
At the WebLife Acquisition Date, the consideration transferred was $48,765, net of cash acquired of $278.
Per the terms of the merger agreement, unvested stock options held by WebLife employees were canceled and exchanged for the Company’s unvested awards. The fair value of $333 of these unvested options was attributed to pre-combination service and included in consideration transferred. The fair value of $1,468 was allocated to post-combination services. The unvested awards are subject to the recipient’s continued service with the Company, and $1,468 is recognized ratably as stock-based compensation expense over the required remaining service period. Also, as part of the merger agreement, 107 shares of the Company’s common stock were deferred for certain key employees with the total fair value of $9,652 (see Note 11 “Equity Award Plans”), which was not included in the purchase price. The deferred shares are subject to forfeiture if employment terminates prior to the lapse of the restrictions, and their fair value is expensed as stock-based compensation expense over the remaining period.
Proofpoint, Inc. Notes to Consolidated Financial Statements (Continued) (dollars and share amounts in thousands, except per share amounts)
The following table summarizes the fair values of tangible assets acquired, liabilities assumed, intangible assets and goodwill:
Table:
 |  | Estimated
 |  | Useful Life
 | Fair value | (in years)
Current assets | $534 | N/A
Fixed assets | 23 | N/A
Liabilities | (88) | N/A
Deferred revenue | (700) | N/A
Customer relationships | 600 | 5
Core/developed technology | 16,600 | 5
Deferred tax liability, net | (4,440) | N/A
Goodwill | 36,514 | Indefinite
 | $49,043 | 


Question: What is the difference in fair value between current assets and fixed assets?
Answer: 511
Calculation: $534 - 23
Purchases of Equity Securities by the Issuer and Affiliated Purchasers
The following table contains information with respect to purchases made by or on behalf of CalAmp or any “affiliated purchaser” (as defined in Rule 10b-18(a)(3) under the Exchange Act), of our common stock during the following months of our fourth quarter ended February 28, 2019:
(1) Average price paid per share for shares purchased as part of our share repurchase program (includes brokerage commissions).
(2) On December 10, 2018, we announced that our Board of Directors authorized a new share repurchase program under which we may repurchase up to $20.0 million of our outstanding common stock over the next 12 months. As of February 28, 2019, $10.0 million of the $20.0 million had been utilized. Our share repurchase program does not obligate us to acquire any specific number of shares. Under the program, shares may be repurchased in privately negotiated and/or open market transactions, including under plans complying with Rule 10b5-1 under the Exchange Act.
Table:
 | Total Number of Shares Purchased | Average Price Paid per Share (1) | Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs | Approximate Dollar Value of Shares that may be Purchased Under the Plans or Programs (2)
December 1 - December 31, 2018 | 75,000 | $12.96 | 75,000 | $19,028,173
January 1 - January 31, 2019 | 524,577 | $14.00 | 524,577 | $11,685,543
February 1 - February 28, 2019 | 116,042 | $14.53 | 116,042 | $10,000,013
Total | 715,619 | $13.97 | 715,619 | $10,000,013


Question: What is the percentage change in Total number of shares purchased between January 2019 and February 2019?
Answer: -77.88
Calculation: (116,042-524,577)/524,577
Contractual Obligations
The following table summarizes the payments due by fiscal year for our outstanding contractual obligations as of June 30, 2019:
(a) Refer to Note 11 – Debt of the Notes to Financial Statements.
(b) Refer to Note 7 – Property and Equipment of the Notes to Financial Statements.
(c) Refer to Note 15 – Leases of the Notes to Financial Statements.
(d) Refer to Note 12 – Income Taxes of the Notes to Financial Statements.
(e) Amounts represent purchase commitments, including open purchase orders and take-or-pay contracts that are not presented as construction commitments above.
(f) We have excluded long-term tax contingencies, other tax liabilities, and deferred income taxes of $14.2 billion from the amounts presented as the timing of these obligations is uncertain. We have also excluded unearned revenue and non-cash items.
Table:
(In millions) | 2020 | 2021-2022 | 2023-2024 | Thereafter | Total
Long-term debt: (a) |  |  |  |  | 
Principal payments | $ 5,518 | $ 11,744 | $ 8,000 | $ 47,519 | $ 72,781
Interest payments | 2,299 | 4,309 | 3,818 | 29,383 | 39,809
Construction commitments (b) | 3,443 | 515 | 0 | 0 | 3,958
Operating leases, including imputed interest (c) | 1,790 | 3,144 | 2,413 | 3,645 | 10,992
Finance leases, including imputed interest (c) | 797 | 2,008 | 2,165 | 9,872 | 14,842
Transition tax (d) | 1,180 | 2,900 | 4,168 | 8,155 | 16,403
Purchase commitments (e) | 17,478 | 1,185 | 159 | 339 | 19,161
Other long-term liabilities (f) | 0 | 72 | 29 | 324 | 425
Total | $  32,505 | $  25,877 | $  20,752 | $  99,237 | $  178,371


Question: How much do the top 3 contractual obligation terms add up to in 2020?
Answer: 26439
Calculation: 5,518 + 17,478+3,443
Balance sheet
Under IAS 12 Income Taxes, provision is made for the deferred tax assets and liabilities associated with the revaluation of assets and liabilities at the corporate tax rate expected to apply to the Group at the time the temporary differences are expected to reverse. For those UK assets and liabilities benefiting from REIT exemption the relevant tax rate will be 0 per cent (2018: 0 per cent), and for other UK assets and liabilities the relevant rate will be 19 per cent if the temporary difference is expected to be realised before 1 April 2020 and 17 per cent if it is expected to be realised on or after 1 April 2020 (2018: 19 per cent before 1 April 2020, 17 per cent thereafter). For Spanish assets and liabilities the relevant tax rate will be 25 per cent (2018: 25 per cent).
Movements in the provision for deferred tax:
The net deferred tax provision of £0.9 million predominantly arises in respect of the revaluation of development property at intu Costa del Sol, partially offset by associated tax losses.
Table:
£m | Investment and development property | Other temporary differences | Total
Provided deferred tax provision/(asset): |  |  | 
At 1 January 2018 | 24.6 | (0.9) | 23.7
Recognised in the income statement | (5.5) | (0.3) | (5.8)
Foreign exchange movements | 0.1 | – | 0.1
At 31 December 2018 | 19.2 | (1.2) | 18.0
Recognised in the income statement | (16.4) | (0.2) | (16.6)
Foreign exchange movements | (0.5) | – | (0.5)
At 31 December 2019 | 2.3 | (1.4) | 0.9


Question: What is the percentage change in the total provided deferred tax provision from 1 January 2018 to 31 December 2019?
Answer: -25.33
Calculation: (0.9-23.7)/0.9
NOTE 6 – OTHER LIABILITIES
As described in Note 4, the Company and Finjan Blue entered into a Patent Assignment Agreement with IBM.The components of other liabilities are as presented below:
Table:
As of December 31, |  | 
 | 2019 | 2018
 | (In thousands) | 
Other liabilities, current | $2,000 | $1,500
Other liabilities, non-current | 1,799 | 3,463
 | $3,799 | $4,963


Question: What are the respective values of other non-current liabilities in 2019 and 2018?
Answer: 1,799, 3,463
Note 9. Receivables, Net
Receivables, net consisted of the following (in thousands):
Table:
 | December 31, | 
 | 2019 | 2018
Trade accounts receivable, current | $378,616 | $338,473
Income taxes receivable | 1,571 | 916
Other | 13,440 | 11,132
Receivables, gross | 393,627 | 350,521
Less: Allowance for doubtful accounts | 3,480 | 3,096
Receivables,net | $390,147 | $347,425
Allowance for doubtful accounts as a percent of trade accounts receivable, current | 0.9% | 0.9%


Question: What was the amount for Other in 2019?
Answer: 13,440
3. REVENUE FROM CONTRACTS WITH CUSTOMERS
Revenues and related costs on construction contracts are recognized as the performance obligations are satisfied over time in accordance with ASC 606, Revenue from Contracts with Customers. Under ASC 606, revenue and associated profit, will be recognized as the customer obtains control of the goods and services promised in the contract (i.e., performance obligations). The cost of uninstalled materials or equipment will generally be excluded from the Company’s recognition of profit, unless specifically produced or manufactured for a project, because such costs are not considered to be a measure of progress.
In adopting ASC 606, the Company had the following significant changes in accounting principles:
(i) Timing of revenue recognition for uninstalled materials - The Company previously recognized the majority of its revenue from the installation or construction of commercial & public works projects using the percentage-of-completion method of accounting, whereby revenue is recognized as the Company progresses on the contract. The percentage-of-completion for each project was determined on an actual cost-to-estimated final cost basis. Under ASC 606, revenue and associated profit, is recognized as the customer obtains control of the goods and services promised in the contract (i.e., performance obligations). The cost of uninstalled materials or equipment is generally excluded from the Company’s recognition of profit, unless specifically produced or manufactured for a project, because such costs are not considered to be a measure of progress.
(ii) Completed contracts - The Company previously recognized the majority of its revenue from the installation of residential projects using the completed contract method of accounting whereby revenue the Company recognized when the project is completed. Under, ASC 606, revenue is recognized as the customer obtains control of the goods and services promised in the contract (i.e., performance obligations).
Revenue recognition for other sales arrangements such as the sales of materials will remain materially consistent with prior treatment.
The adoption of the new revenue recognition standard resulted in a cumulative effect adjustment to retained earnings of approximately $1,405 as of January 1, 2018. The details of this adjustment are summarized below.
Table:
 | Balance at December 31, 2017 | Adjustments Due to ASC 606 | Balance at January 1, 2018
Contract assets | $3,790 | $(584) | $3,206
Contract liabilities | 7,288 | 821 | 8,109
Accumulated deficit | (56,365) | (1,405) | (57,770)


Question: What is the percentage change in the contract assets after adjustments due to ASC606?
Answer: -15.41
Calculation: -584/3,790
Other Current Assets
The following table presents details of other current assets in our consolidated balance sheets:
Table:
 | As of December 31, | 
 | 2019 | 2018
 | (Dollars in millions) | 
Prepaid expenses | $274 | 307
Income tax receivable | 35 | 82
Materials, supplies and inventory | 105 | 120
Contract assets | 42 | 52
Contract acquisition costs | 178 | 167
Contract fulfillment costs | 115 | 82
Other | 59 | 108
Total other current assets | $808 | 918


Question: What is the amount of contract assets in 2019?
Answer: 42
Systems revenue of $8,034 million decreased 2.0 percent year to year as reported (2 percent adjusted for currency) driven by strong IBM Z performance in 2017 and continued price pressures impacting Storage Systems in a competitive environment.
Both hardware platforms were down year to year for the full year, as reported and adjusted for currency. This performance was partially offset by strong growth in Power Systems (which grew as reported and adjusted for currency in 2018) with strong performance in POWER9-based systems and Linux throughout the year. Within Systems, cloud revenue of $3.1 billion decreased 10 percent as reported and adjusted for currency compared to the prior year reflecting IBM Z product cycle dynamics.
Table:
($ in millions) |  |  |  | 
For the year ended December 31: | 2018 |  | Yr.-to-Yr. Percent Change | Yr.-to-Yr. Percent Change Adjusted for Currency
Systems external revenue | $8,034 | $8,194 | (2.0)% | (2.3)%
Systems Hardware | $6,363 | $6,494 | (2.0)% | (2.3)%
IBM Z |  |  | (5.4) | (5.6)
Power Systems |  |  | 8.8 | 8.7
Storage Systems |  |  | (5.5) | (5.9)
Operating Systems Software | 1,671 | 1,701 | (1.7) | (2.4)


Question: What factors led to growth in Power Systems 
Answer: strong performance in POWER9-based systems and Linux throughout the year.
NOTE 11 – OTHER RECEIVABLES
No significant other receivables are past due or credit impaired.
The carrying amount is a reasonable approximation of fair value due to the short-term nature of the receivables. Please refer to note 21 for further information on fair value hierarchies.
Table:
USDm | 2019 | 2018
Partners and commercial managements | 1.9 | -
Derivative financial instruments | 0.5 | 3.7
Tax receivables | 1.5 | 1.2
Other | 2.3 | 2.6
Balance as of 31 December | 6.2 | 7.5


Question: What are the components under Other Receivables in the table?
Answer: Partners and commercial managements, Derivative financial instruments, Tax receivables, Other
9 Profit / (loss) on Ordinary Activities
The profit (2018: loss) on ordinary activities before taxation is stated after charging:
Table:
 | Year-ended 31 March 2019 | Year-ended 31 March 2018 Restated See note 2
 | $M | $M
Depreciation of property, plant and equipment | 11.8 | 11.6
Amortisation of intangible assets | 16.9 | 25.2
Research and development expenditure | (143.9) | (140.3)
Operating lease rentals: |  | 
Property | 14.0 | 12.5
Other | 1.6 | 1.6
Pension scheme contributions | 8.9 | 8.4
Impairment of trade receivables | 0.6 | 0.6
Net foreign currency differences | (1.5) | 6.9


Question: What was the change in the amount of Property in 2019 from 2018?
Answer: 1.5
Calculation: 14.0-12.5
Performance Share Plan
The relevant disclosures in respect of the Performance Share Plan grants are set out below.
Table:
 | 2015 Grant | 2016 Grant | 2017 Grant | 2018 Grant | 2019 Grant
Grant date | 11th June | 5th April | 26th May | 4th April | 15th May
Mid market share price at grant date | 3,460.0p | 3,550.0p | 5,256.0p | 5,560.0p | 8,161.0p
Number of employees | 15 | 13 | 12 | 12 | 12
Shares under scheme | 70,290 | 69,890 | 62,356 | 60,899 | 60,626
Vesting period | 3 years | 3 years | 3 years | 3 years | 3 years
Probability of vesting | 71.5% | 70.8% | 73.1% | 73.5% | 74.1%
Fair value | 2,473.9p | 2,513.4p | 3,842.1p | 4,084.4p | 6,048.9p


Question: In which year's grant had the largest number of employees?
Answer: 2015
Calculation: 15>13>12
Quarterly Financial Data (Unaudited)
Quarterly sales and earnings results are normally influenced by seasonal factors. Historically, the first two fiscal quarters (three months ending September 30 and December 31) are typically the lowest principally because of annual plant vacation and maintenance shutdowns by the Company and by many of its customers. However, the timing of major changes in the general economy or the markets for certain products can alter this pattern.
During the quarter ended December 31, 2017, the Company recorded an income tax benefit. See Note 17, Income Taxes to Notes to Consolidated Financial Statements included in Item 8. “Financial Statements and Supplementary Data”.
Table:
($ in millions) | First Quarter | Second Quarter | Third Quarter | Fourth Quarter
Results of Operations |  |  |  | 
Fiscal Year 2019 |  |  |  | 
Net sales | $572.4 | $556.5 | $609.9 | $641.4
Gross profit | $91.7 | $107.0 | $123.2 | $122.9
Operating income | $45.0 | $55.4 | $73.2 | $67.9
Net income | $31.5 | $35.5 | $51.1 | $48.9
Fiscal Year 2018 |  |  |  | 
Net sales | $479.8 | $487.8 | $572.2 | $618.0
Gross profit | $85.6 | $85.7 | $96.1 | $114.9
Operating income | $42.2 | $41.4 | $45.7 | $60.0
Net income | $23.4 | $92.1 | $30.2 | $42.8


Question: Why are the first two fiscal quarters typically the lowest?
Answer: principally because of annual plant vacation and maintenance shutdowns by the Company and by many of its customers. However, the timing of major changes in the general economy or the markets for certain products can alter this pattern.
Free cash flow
Our non-GAAP financial measures also include free cash flow, which we define as cash provided by (used in) operating activities less the amount of property and equipment purchased. Management believes that information regarding free cash flow provides investors with an important perspective on the cash available to invest in our business and fund ongoing operations.

However, our calculation of free cash flow may not be comparable to similar measures used by other companies.
We believe these non-GAAP financial measures are helpful in understanding our past financial performance and our future results. Our non-GAAP financial measures are not meant to be considered in isolation or as a substitute for comparable GAAP measures and should be read only in conjunction with our consolidated financial statements prepared in accordance with GAAP.

Our management regularly uses our supplemental non-GAAP financial measures internally to understand, manage and evaluate our business, and make operating decisions. These non-GAAP measures are among the primary factors management uses in planning for and forecasting future periods. Compensation of our executives is based in part on the performance of our business based on certain of these non-GAAP measures.
We monitor the following non-GAAP financial measures:
Table:
 | For the year ended December 31, |  | 
(in thousands, except percentages and per share data) | 2019 | 2018 | 2017
Non-GAAP gross profit | $168,242 | $163,376 | $153,849
Non-GAAP gross margin | 82.0% | 84.6% | 85.6%
Non-GAAP operating loss | $(8,689) | $(4,325) | $(16,440)
Non-GAAP operating margin | (4.2)% | (2.2)% | (9.1)%
Non-GAAP net loss | $(9,460) | $(4,548) | $(16,594)
Non-GAAP net loss per share | $(0.09) | $(0.04) | $(0.18)
Free cash flow | $(3,924) | $12,201 | $(3,418)


Question: What was the average non-GAAP gross profit for the 3 year period from 2017 to 2019?
Answer: 161822.33
Calculation: (168,242+163,376+153,849)/3
sources and uses of cash ( in millions ) in summary , our cash flows for each period were as follows : years ended ( in millions ) dec 29 , dec 30 , dec 31 .

Table:
years ended ( in millions ) | dec 292018 | dec 302017 | dec 312016
net cash provided by operating activities | $ 29432 | $ 22110 | $ 21808
net cash used for investing activities | -11239 ( 11239 ) | -15762 ( 15762 ) | -25817 ( 25817 )
net cash provided by ( used for ) financing activities | -18607 ( 18607 ) | -8475 ( 8475 ) | -5739 ( 5739 )
net increase ( decrease ) in cash and cash equivalents | $ -414 ( 414 ) | $ -2127 ( 2127 ) | $ -9748 ( 9748 )
md&a consolidated results and analysis 40 .

Question: what was the percentage change in net cash provided by operating activities between 2016 and 2017?
Answer: 1%
Calculation: subtract(22110, 21808), divide(#0, 21808)