next-tat/TAT-QA huggingface dataset:
Year Ended
April 26, 2019
April 27, 2018
April 28, 2017
Numerator:
Net income
$ 1,169
$ 116
$ 481
Denominator:
Shares used in basic computation
254
268
275
Dilutive impact of employee equity award plans
5
8
6
Shares used in diluted computation
259
276
281
Net Income per Share:
Basic
$ 4.60
$ 0.43
$ 1.75
Diluted
$ 4.51
$ 0.42
$ 1.71

text: 15. Net Income per Share
text: The following is a calculation of basic and diluted net income per share (in millions, except per share amounts):
text: Potential shares from outstanding employee equity awards totaling 1 million, 1 million and 6 million for fiscal 2019, 2018 and 2017, respectively, were excluded from the diluted net income per share calculations as their inclusion would have been anti-dilutive.

Questions:
question: What was the net income in 2019?
answer: 1,169
scale: million
question: What were the Potential shares from outstanding employee equity awards in 2019?
answer: 1
scale: million
question: What were the Shares used in basic computation in 2018?
answer: 268
scale: million
question: What was the change in the basic net income per share between 2017 and 2018?
answer: -1.32
derivation: 0.43-1.75
question: What was the change in the Dilutive impact of employee equity award plans between 2018 and 2019?
answer: -3
derivation: 5-8
scale: million
question: What was the total percentage change in the Shares used in diluted computation between 2017 and 2019?
answer: -7.83
derivation: (259-281)/281
scale: percent
Currency
Weightage (%)
FY 2019 `
FY 2018 `
% Change YoY
USD
53.6
70.07
64.49
8.7
GBP
13.9
91.60
86.05
6.5
EUR
10.1
80.82
76.16
6.1
Breakup of revenue growth
FY 2019 (%)
FY 2018 (%)
Business growth
11.4
6.7
Impact of exchange rate
7.6
(2.3)
Total growth
19.0
4.4

text: a. Analysis of revenue growth
text: On a reported basis, TCS’ revenue grew 19% in FY 2019, compared to 4.4% in the prior year. This was largely an outcome of greater demand for our services and solutions during the year, driven by expanding participation in our customers’ growth and transformation initiatives. In addition, there was some benefit from the movement in currency exchange rates.
text: FY 2019 saw volatility in USD-INR, ranging from `64.90 and `74.10, and averaging at `70.07. There was also significant volatility in exchange rates of emerging markets’ currencies. Average currency exchange rates during FY 2019 for the three major currencies are given below:
text: Movements in currency exchange rates through the year resulted in a positive impact of 7.6% on the reported revenue. The constant currency revenue growth for the year, which is the reported revenue growth stripped of the currency impact, was 11.4%.

Questions:
question: What was the average USD-INR exchange rate in FY 2019?
answer: `70.07
question: What is the most expensive currency?
answer: GBP
question: What is the least expensive currency?
answer: USD
question: What is the change in "impact of exchange rate" from FY 2018 to FY 2019?
answer: 9.9
derivation: 7.6-(-2.3) 
scale: percent
question: What is the average INR-GBP exchange rate in FY 2019?
answer: 0.01
derivation: 1/91.60 
question: What is the average USD-EUR exchange rate in FY 2019?
answer: 0.87
derivation: 70.07/80.82
As of December 31,
2018
2019
Ship management creditors
268
328
Amounts due to related parties
169
200

text: GasLog Ltd. and its Subsidiaries
Notes to the consolidated financial statements (Continued)
For the years ended December 31, 2017, 2018 and 2019
(All amounts expressed in thousands of U.S. Dollars, except share and per share data)
text: Current Liabilities
text: Ship management creditors’ liability is comprised of cash collected from Egypt LNG Shipping Ltd. to cover the obligations of its vessel under the Group’s management
text: Amounts due to related parties of $200 (December 31, 2018: $169) are expenses paid by a related party on behalf of the Group and payables to other related parties for the office lease and other operating expenses.

Questions:
question: What does ship management creditors consist of?
answer: cash collected from Egypt LNG Shipping Ltd. to cover the obligations of its vessel under the Group’s management
question: What was the amount due to related parties in 2018?
answer: $169
scale: thousand
question: In which years was the current liabilities recorded for?
answer: 2018
2019
question: Which year was the ship management creditors lower?
answer: 2018
derivation: 268 < 328
question: What was the change in amounts due to related parties from 2018 to 2019?
answer: 31
derivation: 200 - 169 
scale: thousand
question: What was the percentage change in ship management creditors from 2018 to 2019?
answer: 22.39
derivation: (328 - 268)/268 
scale: percent
30 June 2019
30 June 2018
Change
$’000
$’000
%
Net profit/(loss) after tax
(9,819)
6,639
(248%)
Add: finance costs
54,897
25,803
113%
Less: interest income
(8,220)
(5,778)
42%
Add/(less): income tax expense/(benefit)
(6,254)
4,252
(247%)
Add: depreciation and amortisation
48,442
33,038
47%
EBITDA
79,046
63,954
24%
Less: gain on extinguishment of B1 lease
(1,068)
-
Less: gain on extinguishment of APDC leases
(1,291)
-
Less: distribution income
(1,344)
(3,191)
(58%)
Add: APDC transaction costs
5,459
1,812
201%
Add: landholder duty on acquisition of APDC properties
3,498
-
Add: Singapore and Japan costs
823
-
Underlying EBITDA
85,123
62,575
36%

text: Net profit/(loss) after tax was $(9.8) million (2018: $6.6 million). Non-statutory underlying earnings before interest, tax, depreciation and amortisation (EBITDA) improved from $62.6 million in FY18 to $85.1 million in FY19.
text: Reconciliation of statutory profit to EBITDA and underlying EBITDA is as follows:

Questions:
question: What was the net profit/(loss) after tax in FY19?
answer: $(9.8) million
question: What was the underlying EBITDA in FY19?
answer: $85.1 million
question: What was the percentage change in underlying EBITDA between 2018 and 2019?
answer: 36%
question: Which FY has a higher EBITDA?
answer: 2019
derivation: 79,046 (2019) vs 63,954 (2018)
question: What was the average difference between EBITDA and underlying EBITDA for both FYs?
answer: 3728
derivation: ((85,123 - 79,046) + (63,954 - 62,575)) / 2 
scale: thousand
question: What was the difference in net profit between both FYs?
answer: -16458
derivation: -9,819 - 6,639 
scale: thousand
2019
2018
£m
£m
At beginning of the period
1,212.9
1,210.5
Additions
3.1
2.4
At end of the period
1,216.0
1,212.9

text: 3. Investments in subsidiaries
text: The additions in the year and prior year relate to equity-settled share-based payments granted to the employees of subsidiary companies.
text: Subsidiary undertakings are disclosed within note 35 to the consolidated financial statements.

Questions:
question: What do the additions in the year and prior year relate to?
answer: equity-settled share-based payments granted to the employees of subsidiary companies.
question: Where are subsidiary undertakings disclosed?
answer: within note 35 to the consolidated financial statements
question: What are the components factored in the calculation of investments in subsidiaries at end of the period?
answer: At beginning of the period
Additions
question: In which year were Additions larger?
answer: 2019
derivation: 3.1>2.4
question: What was the change in Additions in 2019 from 2018?
answer: 0.7
derivation: 3.1-2.4
scale: million
question: What was the percentage change in Additions in 2019 from 2018?
answer: 29.17
derivation: (3.1-2.4)/2.4
scale: percent
Fiscal years ended July 31,
2019
2018
Change
Amount
% of total revenue
Amount
% of total revenue
($)
(%)
(In thousands, except percentages)
Cost of revenue:
License and subscription
$ 64,798
9%
$ 35,452
5%
29,346
83
Maintenance
16,499
2
14,783
2
1,716
12
Services
243,053
34
246,548
38
(3,495)
(1)
Total cost of revenue
$ 324,350
45%
296,783
45%
27,567
9
Includes stock-based compensation of:
Cost of license and subscription revenue
$ 3,011
$ 1,002
2,009
Cost of maintenance revenue
1,820
1,886
(66)
Cost of services revenue
22,781
21,856
925
Total
$ 27,612
$ 24,744
2,868

text: Cost of Revenue:
text: The $29.3 million increase in our cost of license and subscription revenue was primarily attributable to increases of $14.9 million in personnel expenses, $8.6 million in cloud infrastructure costs incurred in order to support the growth of our subscription offerings, $3.3 million in royalties, $1.8 million in professional services, and $0.9 million related to the amortization of internal-use software development and acquired intangible assets.
text: Cloud infrastructure costs include $9.5 million of hosting related costs that were recorded in cost of services revenue in fiscal year 2018. The treatment of these hosting related costs is consistent with the treatment of the related revenue in each fiscal year.
text: We anticipate higher cost of license and subscription revenue as we continue to invest in our cloud operations to increase operational efficiency and scale while growing our customer base. Cost of maintenance revenue increased by $1.7 million primarily due to the increase in personnel required to support our term and perpetual license customers.
text: Our cost of services revenue would have increased if cloud infrastructure costs totaling $9.5 million were not reclassified to cost of license and subscription revenue, consistent with the treatment of the related revenue. Excluding the impact of this reclassification, third-party consultants billable to customers primarily for InsuranceNow implementation engagements increased by $3.2 million and personnel expenses related to new and existing employees increased by $2.8 million.
text: We had 781 professional service employees and 198 technical support and licensing operations employees at July 31, 2019 compared to 838 professional services employees and 121 technical support and licensing operations employees at July 31, 2018.

Questions:
question: What was the increase in our cost of license and subscription revenue?
answer: $29.3 million
question: What was the License and subscription revenue in 2019 and 2018 respectively?
answer: $ 64,798
$ 35,452
scale: thousand
question: What was the hosting related costs in 2018?
answer: $9.5 million
question: In which year was Maintenance less than15,000 thousands?
answer: 2018
derivation: locate and analyze maintenance in row 7
question: What was the average Services for 2018 and 2019?
answer: 244800.5
derivation: (243,053 + 246,548) / 2
scale: thousand
question: What is the average total cost of revenue for 2018 and 2019?
answer: 310566.5
derivation: (324,350 + 296,783) / 2
scale: thousand
December 31,
2019
2018
Accounted for at cost, adjusted for observable price changes
$1,750
$1,250
Accounted for using the equity method
8,000
—
Total non-marketable investments
$9,750
$1,250

text: Strategic Investments
text: In December 2019, the Company made a minority investment in a privately-held company, Talespin, Inc., for $8.0 million, representing approximately 13% equity ownership. The investment is accounted for using the equity method of accounting due to the Company’s ability to exercise significant influence.
text: The Company’s non-marketable investments are composed of the following (in thousands):

Questions:
question: What was the company's equity ownership in Talespin, Inc?
answer: approximately 13%
question: How much was the company's investment in Talespin, Inc?
answer: $8.0 million
question: How much was the non-marketable investments accounted for using the equity method in 2019?
answer: 8,000
scale: thousand
question: What is the percentage change of the investments accounted for at cost, adjusted for observable price changes between 2018 and 2019?
answer: 40
derivation: ($1,750-$1,250)/$1,250
scale: percent
question: What percentage of total non-marketable investments were accounted for using the equity method in 2019?
answer: 82.05
derivation: (8,000/$9,750)
scale: percent
question: What is the change in total non-marketable investments between 2018 and 2019?
answer: 8500
derivation: ($9,750-$1,250)
scale: thousand
March 31,
2019
2018
Trade accounts receivable
$875.8
$557.8
Other
6.8
8.1
Total accounts receivable, gross
882.6
565.9
Less allowance for doubtful accounts
2.0
2.2
Total accounts receivable, net
$880.6
$563.7

text: Note 8. Other Financial Statement Details
text: Accounts Receivable
text: Accounts receivable consists of the following (in millions):

Questions:
question: What was the trade accounts receivable in 2019?
answer: 875.8
scale: million
question: What was the amount of Other in 2018?
answer: 8.1
scale: million
question: Which years does the table provide information for accounts receivable for the company?
answer: 2019
2018
question: What was the change in the Trade accounts receivable between 2018 and 2019?
answer: 318
derivation: 875.8-557.8
scale: million
question: Which years did the amount for Other exceed $5 million?
answer: 2019
2018
derivation: (2019:6.8),(2018:8.1)
question: What was the percentage change in the total net accounts receivable between 2018 and 2019?
answer: 56.22
derivation: (880.6-563.7)/563.7
scale: percent
2019
2018
2017
Employee severance and related costs
$7,169
$7,845
$724
Strategic Alternatives Evaluation (1)
1,286
—
—
Qdoba Evaluation (2)
—
2,211
2,592
Other
—
591
315
$8,455
$10,647
$3,631

text: Restructuring costs — Restructuring charges include costs resulting from the exploration of strategic alternatives (the “Strategic Alternatives Evaluation”) in 2019, and a plan that management initiated to reduce our general and administrative costs. Restructuring charges in 2018 also include costs related to the evaluation of potential alternatives with respect to the Qdoba brand (the “Qdoba Evaluation”), which resulted in the Qdoba Sale. Refer to Note 10, Discontinued Operations, for information regarding the Qdoba Sale.
text: The following is a summary of the costs incurred in connection with these activities during each fiscal year ( in thousands):
text: (1)  Strategic Alternative Evaluation costs are primarily related to third party advisory services.
text: (2)  Qdoba Evaluation consulting costs are primarily related to third party advisory services and retention compensation.

Questions:
question: What is the total costs incurred in 2019?
answer: $8,455
scale: thousand
question: What are strategic alternative evaluation costs primarily related to?
answer: Third party advisory services
question: What are Qdoba evaluation consulting costs primarily related to?
answer: Third party advisory services and retention compensation
question: What is the difference in total costs incurred between 2018 and 2019?
answer: 2192
derivation: 10,647 - 8,455 
scale: thousand
question: For 2018, what is the percentage of constitution of employee severance and related costs among the total cost?
answer: 73.68
derivation: 7,845/10,647
scale: percent
question: What is the average total costs for 2017,2018 and 2019?
answer: 7577.67
derivation: (3,631+10,647+8,455)/3 
scale: thousand
2019
Percentage of Total Fees
2018
Percentage of Total Fees
Audit Fees
Statutory Audit, Certification, Audit of Individual and Consolidated Financial Statements
4,105,000
95.2%
4,556,500
96.3%
Audit-Related Fees
209,005
4.8%
173,934
3.7%
Non-audit Fees
Tax Fees
—
—
—
—
All Other Fees
—
—
—
—
Total
4,314,005
100.0%
4,730,434
100%

text: Audit Fees consist of fees billed for the annual audit of our Company’s Consolidated Financial Statements, the statutory audit of the financial statements of the Company’s subsidiaries and consultations on complex accounting issues relating to the annual audit. Audit Fees also include services that only our independent external auditor can reasonably provide, such as comfort letters and carve-out audits in connection with strategic transactions.
text: Audit-related services are assurance and related fees consisting of the audit of employee benefit plans, due diligence services related to acquisitions and certain agreed-upon procedures.
text: Tax Fees include fees billed for tax compliance services, including the preparation of original and amended tax returns and claims for refund; tax consultations, such as assistance in connection with tax audits and expatriate tax compliance.

Questions:
question: What is Audit Fees?
answer: Audit Fees consist of fees billed for the annual audit of our Company’s Consolidated Financial Statements, the statutory audit of the financial statements of the Company’s subsidiaries and consultations on complex accounting issues relating to the annual audit.
question: What is Audit-related services?
answer: Audit-related services are assurance and related fees consisting of the audit of employee benefit plans, due diligence services related to acquisitions and certain agreed-upon procedures.
question: What is Tax Fees?
answer: Tax Fees include fees billed for tax compliance services, including the preparation of original and amended tax returns and claims for refund; tax consultations, such as assistance in connection with tax audits and expatriate tax compliance.
question: What is the increase/ (decrease) in Statutory Audit, Certification, Audit of Individual and Consolidated Financial Statements from the period 2018 to 2019?
answer: -451500
derivation: 4,105,000-4,556,500
question: What is the increase/ (decrease) in Audit-Related Fees from the period 2018 to 2019?
answer: 35071
derivation: 209,005-173,934
question: What is the increase/ (decrease) in total Fees from the period 2018 to 2019?
answer: -416429
derivation: 4,314,005-4,730,434
(In millions)
Year Ended June 30,
2019
2018
2017
Effective Portion
Gains recognized in other comprehensive income (loss), net of tax of $1, $11, and $4
$  159
$  219
$  328
Gains reclassified from accumulated other comprehensive income (loss) into revenue
341
185
555
Amount Excluded from Effectiveness Assessment and Ineffective Portion
Losses recognized in other income (expense), net
(64)
(255)
(389)

text: Cash Flow Hedge Gains (Losses)
text: We recognized the following gains (losses) on foreign exchange contracts designated as cash flow hedges:
text: We do not have any net derivative gains included in AOCI as of June 30, 2019 that will be reclassified into earnings within the following 12 months. No significant amounts of gains (losses) were reclassified from AOCI into earnings as a result of forecasted transactions that failed to occur during fiscal year 2019.

Questions:
question: What were the losses recognized in other income, net, as of 2019?
answer: (64)
scale: million
question: How much were the gains reclassified from accumulated other comprehensive income (loss) into revenue in 2018?
answer: 185
scale: million
question: What was the amount of gains (losses) that were reclassified from AOCI into earnings as a result of forecasted transactions that failed to occur during fiscal year 2019?
answer: No significant amounts of gains (losses) were reclassified from AOCI into earnings as a result of forecasted transactions that failed to occur during fiscal year 2019.
question: What was the average losses recognized in other income (expense), net, across the 3 year period?
answer: 236
derivation: (64+255+389)/3
scale: million
question: What was the % change in gains recognized in other comprehensive income (loss), net of tax of $1, $11, and $4 from 2018 to 2019?
answer: -27.4
derivation: (159-219)/219
scale: percent
question: What was the % change in gains reclassified from accumulated other comprehensive income (loss) into revenue from 2017 to 2018?
answer: -66.67
derivation: (185-555)/555
scale: percent
Year ended March 31,
(In thousands)
2019
2018
Furniture and equipment
$11,604
$10,671
Software
16,427
11,885
Leasehold improvements
6,981
6,819
Project expenditures not yet in use
1,014
4,187
36,026
33,562
Accumulated depreciation and amortization
(20,188)
(16,050)
Property and equipment, net
$15,838
$17,512

text: 5. Property and Equipment, Net
text: Property and equipment at March 31, 2019 and 2018 is as follows:
text: Total depreciation expense on property and equipment was $2.5 million, $2.6 million, and $2.4 million during fiscal 2019, 2018 and 2017, respectively.
text: The Company capitalizes internal-use software, including software used exclusively in providing services or that is only made available to customers as a software service, as property and equipment under ASC 350-40, Internal-Use Software. Total amortization expense on capitalized internal-use software was $2.5 million, $1.8 million and $1.4 million during fiscal 2019, 2018, and 2017, respectively.

Questions:
question: What was the depreciation amount in 2019?
answer: $2.5 million
question: What was the depreciation amount in 2018?
answer: $2.6 million
question: What was the total amortization expense on capitalized internal-use software in 2019?
answer: $2.5 million
question: What was the increase / (decrease) in the Furniture and equipment from 2018 to 2019?
answer: 933
derivation: 11,604 - 10,671
scale: thousand
question: What was the average Furniture and equipment for 2018 and 2019?
answer: 11137.5
derivation: (11,604 + 10,671) / 2
scale: thousand
question: What was the average leasehold improvements for 2018 and 2019?
answer: 6900
derivation: (6,981 + 6,819) / 2
scale: thousand
Years Ended December 31,
2019
2018
2017
Balance at beginning of period
$13,162
$15,990
$11,401
Additions based on tax positions taken during a prior period
484
94
1,258
Additions based on tax positions taken during a prior period - acquisitions
4,479
757
—
Additions based on tax positions taken during the current period
—
—
4,433
Reductions based on tax positions taken during a prior period
(4,295)
(153)
—
Reductions related to a lapse of applicable statute of limitations
(821)
(3,144)
(1,102)
Reductions related to a settlement with taxing authorities
—
(382)
—
Balance at end of period
$13,009
$13,162
$15,990

text: ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
text: We account for uncertain tax positions by applying a minimum recognition threshold to tax positions before recognizing these positions in the financial statements. The reconciliation of our total gross unrecognized tax benefits is as follows:
text: The unrecognized tax benefits of $13.0 million, if recognized, will impact the Company’s effective tax rate. In accordance with our accounting policy, we recognize accrued interest and penalties related to unrecognized tax benefits as a component of tax expense. We had $3.0 million and $1.2 million of accrued interest and penalties at December 31, 2019 and 2018, respectively. We expect the total amount of tax contingencies will decrease by approximately $3.5 million in 2020 based on statute of limitation expiration.
text: With few exceptions, the Company is no longer subject to federal, state or foreign income tax examinations by tax authorities for years before 2016.

Questions:
question: What was the company's accrued interest and penalties in 2019?
answer: $3.0 million
scale: million
question: What was the balance of total gross unrecognized tax benefits at the end of period in 2018?
answer: $13,162
scale: thousand
question: What was the Additions based on tax positions taken during a prior period in 2019?
answer: 484
scale: thousand
question: What was the change in the balance at the beginning of period between 2018 and 2019?
answer: -2828
derivation: $13,162-$15,990
scale: thousand
question: What was the change in Additions based on tax positions taken during a prior period between 2017 and 2018?
answer: -1164
derivation: 94-1,258
scale: thousand
question: What was the percentage change in the Reductions related to a lapse of applicable statute of limitations between 2017 and 2018?
answer: 185.3
derivation: (-3,144-(-1,102))/-1,102
scale: percent