next-tat/TAT-QA huggingface dataset:
For the Fiscal Years Ended
March 31, 2018
March 31, 2017
Amount
% to Net Sales
Amount
% to Net Sales
Net sales (1)
$201,977
$182,228
Segment operating income (loss) (1)
3,622
1.8%
(9,028)
(5.0)%

text: Film and Electrolytic
text: The table below sets forth net sales, operating income (loss) and operating income (loss) as a percentage of net sales for our Film and Electrolytic reportable segment for the fiscal years 2018 and 2017 (amounts in thousands, except percentages):
text: (1) Fiscal years ending March 31, 2018 and 2017 adjusted due to the adoption of ASC 606
text: Net Sales
text: Film and Electrolytic net sales of $202.0 million in fiscal year 2018 increased $19.7 million or 10.8% from $182.2 million in fiscal year 2017. The increase in net sales was primarily driven by an increase in net sales in the distributor channel across all the APAC and EMEA regions of $13.7 million, a $3.3 million increase in net sales in the OEM channel of the EMEA region and a $4.2 million increase in the EMS channel across the Americas, EMEA, and APAC regions. These increases were partially offset by a decrease in net sales of $1.2 million in the OEM channel across the Americas, APAC, and JPKO regions. In addition, there was a favorable impact of $7.6 million from foreign currency exchange primarily due to the change in the value of the Euro compared to the U.S. dollar.
text: Reportable Segment Operating Income (Loss)
text: Segment operating income of $3.6 million in fiscal year 2018 improved $12.7 million from $9.0 million of operating loss in fiscal year 2017. The improvement was primarily attributable to a $4.3 million increase in gross margin driven by higher net sales, as well as the benefit of completed restructuring activities. The increase was also attributed to an $11.7 million improvement in (gain) loss on the write down and disposal of long-lived assets. These improvements were partially offset by a $2.1 million increase in restructuring charges, a $0.7 million increase in SG&A expenses, and a $0.6 million increase in R&D expenses.

Questions:
question: How much did net sales change between 2017 and 2018?
answer: 19.7
scale: million
question: How much did segment operating income change between 2017 and 2018?
answer: 12.7
scale: million
question: What was the amount of net sales in 2017?
answer: 182,228
scale: million
question: How many years did net sales exceed $200,000 thousand?
answer: 1
derivation: 2018
question: What was the change in the percentage to net sales for segment operating income (loss) between 2017 and 2018?
answer: 6.8
derivation: 1.8-(-5.0)
scale: percent
question: What was the percentage change in the segment operating income (loss) between 2017 and 2018?
answer: -140.12
derivation: (3,622-(-9,028))/-9,028
scale: percent
December 31, 2019
December 31,2018
Accounts receivable
$68,309
$76,376
Less: provision for doubtful receivables
(16,377)
(16,086)
Accounts receivable, net
$51,932
$60,290

text: NAVIOS MARITIME HOLDINGS INC. NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Expressed in thousands of U.S. dollars — except share data)
text: NOTE 5: ACCOUNTS RECEIVABLE, NET
text: Accounts receivable consisted of the following:

Questions:
question: Which years does the table provide information for accounts receivable?
answer: 2019
2018
question: What was the provision for doubtful receivables in 2018?
answer: (16,086)
scale: thousand
question: What was the net accounts receivable in 2019?
answer: 51,932
scale: thousand
question: How many years did Accounts receivable exceed $50,000 thousand?
answer: 2
derivation: 2019##2018
question: What was the change in the provision for doubtful receivables between 2018 and 2019?
answer: -291
derivation: -16,377-(-16,086)
scale: thousand
question: What was the percentage change in net accounts receivables between 2018 and 2019?
answer: -13.86
derivation: (51,932-60,290)/60,290
scale: percent
December 31,
2018
2019
Net earnings used for purposes of calculating net income per common share
Net earnings from operations
157,133
329,013
Basic weighted average number of shares outstanding during the year (thousands)
52,432
49,418
Effect of dilutive potential common shares from stock options and restricted shares
678
580
Dilutive weighted average number of shares outstanding
53,110
49,999
Basic net earnings per share: from operations
3.00
6.66
Diluted net earnings per share:
2.96
6.58

text: NOTE 24. EARNINGS PER SHARE
text: Basic net earnings per common share is calculated by dividing net income attributable to common shareholders by the weighted average number of common shares outstanding for that period. The dilutive effect is calculated using the treasury stock method. The calculation of diluted net income per share assumes the exercise of options issued under our stock option plans (and the issuance of shares under our share plans) for periods in which exercises (or issuances) would have a dilutive effect.
text: The calculation of basic and diluted net income per share attributable to common shareholders is based on the following data:

Questions:
question: How is Basic net earnings per common share calculated
answer: dividing net income attributable to common shareholders by the weighted average number of common shares outstanding for that period
question: For what years is information on earnings per share available?
answer: 2018
2019
question: What is the  Net earnings from operations in 2018?
answer: 157,133
question: Which year had the lowest percentage difference in basic and diluted net earnings per share?
answer: 2019
derivation: 2018:((3.00-2.96)/2.96=1.35%) 2019:((6.66-6.58)/6.58=1.22%)
question: What is the change in Net earnings from operations from 2018 to 2019?
answer: 171880
derivation:  329,013 - 157,133 
question: What is the percentage change in Net earnings from operations from 2018 to 2019?
answer: 109.39
derivation: ( 329,013 - 157,133)/157,133 
scale: percent
€ million
30/9/2018
30/9/2019
Provisions for post-employment benefits plans (employer’s commitments)
344
414
Provisions for indirect commitments
12
17
Provisions for voluntary pension benefits
0
0
Provisions for post-employment benefit plans
71
78
427
509
Provisions for obligations similar to pensions
41
34
468
543

text: 32. Provisions for post-employment benefits plans and similar obligations
text: Provisions for post-employment benefits plans are recognised in accordance with IAS 19 (Employee Benefits).
text: Provisions for post-employment benefits plans consist of commitments primarily related to benefits defined by the provisions of company pension plans. These take the form of defined benefit plans directly from the employer (employer’s commitments) and defined benefit plans from external pension providers (benevolent funds in Germany and international pension funds). The external providers’ assets serve exclusively to finance the pension entitlements and qualify as plan assets. The benefits under the different plans are based on performance and length of service.
text: The most important performance-based pension plans are described in the following.

Questions:
question: How are Provisions for post-employment benefits plans recognised?
answer: in accordance with IAS 19 (Employee Benefits)
question: What are the benefits under the different plans based on?
answer: The benefits under the different plans are based on performance and length of service.
question: What are the types of provisions for post-employment benefits plans?
answer: Provisions for post-employment benefits plans (employer’s commitments)
Provisions for indirect commitments
Provisions for voluntary pension benefits
Provisions for post-employment benefit plans
question: In which year were the Provisions for post-employment benefits plans (employer’s commitments) larger?
answer: 2019
derivation: 414>344
question: What was the change in Provisions for post-employment benefits plans (employer’s commitments) in FY2019 from FY2018?
answer: 70
derivation: 414-344
scale: million
question: What was the percentage change in Provisions for post-employment benefits plans (employer’s commitments) in FY2019 from FY2018?
answer: 20.35
derivation: (414-344)/344
scale: percent
2019
2018
$'000
$'000
Issued and paid up capital
83,692
66,128
Contract for future issue of equity
16,451
-
Total contributed equity
100,143
66,128
Number of stapled securities on Issue
2019
2018
Opening balance at 1 July
559,107,042
512,913,914
Institutional and retail placement
105,677,937
39,712,882
Distribution reinvestment plan
9,143,772
6,480,246
Closing balance at 30 June
673,928,751
559,107,042

text: 13. CONTRIBUTED EQUITY
text: Capital raise On 4 September 2018, the Group undertook a fully underwritten $175.4m equity raising. This resulted in the issue of 105,677,937 new stapled securities (2018: $59.5m equity raising resulting in the issue of 39,712,882 stapled securities).
text: On 25 June 2019, the Group announced a fully underwritten $170m equity raising. On 28 June 2019, the Group received proceeds for this raising. This has been recognised as a contract for future issue of equity under AASB 132 and has been recognised as contributed equity within the statement of financial position. This resulted in the issue of 99,415,205 new stapled securities on 1 July 2019. These securities are not reflected in the securities on issue above as they were issued subsequent to the year end.
text: On 25 June 2019, the Group also announced a non-underwritten security purchase plan. This completed on 30 July 2019, raising $13.5m and resulted in the issue of 7,917,735 new stapled securities.
text: Distribution reinvestment plan During the year, 9,143,772 (2018: 6,480,246) stapled securities were issued to securityholders participating in the Group’s Distribution Reinvestment Plan for consideration of $16.2m (2018: $9.6m). The stapled securities were issued at the volume weighted average market price of the Group's stapled securities over a period of ten trading days, less a 2% discount.

Questions:
question: What was the amount of equity raising done by the Group in 2018?
answer: $175.4m
question: What was the new stapled securities issued in 2019 and 2018?
answer: 105,677,937
39,712,882
question: What was the Issued and paid up capital in 2019?
answer: 66,128
scale: thousand
question: What was the increase / (decrease) in the Issued and paid up capital from 2018 to 2019?
answer: 17564
derivation: 83,692 - 66,128
scale: thousand
question: What was the average Contract for future issue of equity?
answer: 8225.5
derivation: (16,451 + 0) / 2
scale: thousand
question: In which year was Total contributed equity less than 100,000 thousands?
answer: 2018
derivation: locate and analyze Total contributed equity in row 5
Pension
2019
2018
2017
Net periodic benefit cost:
Expected long-term return on plan assets(1)
3.6%
3.8%
3.3%
Rate of compensation increase
4.4%
3.3%
2.7%
Discount rate
2.2%
2.1%
1.9%
Projected benefit obligation:
Expected long-term return on plan assets
2.0%
3.6%
4.0%
Rate of compensation increase
4.3%
4.4%
4.4%
Discount rate(2)
1.7%
2.2%
2.3%

text: Assumptions
text: Weighted-average actuarial assumptions used to determine net periodic benefit cost and projected benefit obligation for the plans for the fiscal years 2019, 2018 and 2017 were as follows:
text: (1) The expected return on plan assets assumption used in calculating net periodic benefit cost is based on historical return experience and estimates of future long-term performance with consideration to the expected investment mix of the plan.
text: (2) The discount rate is used to state expected cash flows relating to future benefits at a present value on the measurement date. This rate represents the market rate for high-quality fixed income investments whose timing would match the cash outflow of retirement benefits. Other assumptions include demographic factors such as retirement, mortality and turnover.

Questions:
question: What was the Expected long-term return on plan assets assumption used in calculating net periodic benefit cost based on?
answer: historical return experience and estimates of future long-term performance with consideration to the expected investment mix of the plan.
question: What was the discount rate used to state?
answer: expected cash flows relating to future benefits at a present value on the measurement date.
question: What was the rate of compensation increase in 2019?
answer: 4.3%
question: What was the percentage change in the net periodic benefit cost discount rate between 2018 and 2019?
answer: 0.1
derivation: 2.2-2.1
scale: percent
question: What was the percentage change in the net periodic benefit cost rate of compensation increase between 2017 and 2018?
answer: 0.6
derivation: 3.3-2.7
scale: percent
question: What was the percentage change in the projected benefit obligation discount rate between 2018 and 2019?
answer: -0.5
derivation: 1.7-2.2
scale: percent
For the years ended
September 30, 2019
September 30, 2018
Amount
% of Revenue
Amount
% of Revenue
(Amounts in millions)
Customer A
$3.8
5%
$7.5
10%
Customer B
$10.2
13%
1.1
3%

text: The following table lists customers from which the Company derived revenues in excess of 10% of total revenues for the years ended years ended September 30, 2019 and 2018
text: In addition, accounts receivable from Customer A totaled approximately $0.3 million, or 1%, and approximately $1.1 million, or 9%, of total consolidated accounts receivable as of September 30, 2019 and September 30, 2018, respectively. Accounts receivable and long term receivable from Customer B totaled approximately $7.4 million, or 36%, and approximately $0.2 million, or 2%, of total consolidated accounts receivable as of September 30, 2019 and September 30, 2018, respectively. We believe that the Company is not exposed to any significant credit risk with respect to the accounts receivable with these customers as of September 30, 2019. No other customers accounted for 10% or more of total consolidated accounts receivable as
of September 30, 2019.

Questions:
question: What is the value of the accounts receivable due from Customer A in 2019?
answer: $0.3 million
question: Which are the  customers from which the Company derived revenues in excess of 10% of total revenues for the years ended years ended September 30, 2018 and 2019?
answer: Customer A
Customer B
question: What is the total accounts receivable and long term receivable from Customer B as of September 30, 2019?
answer: $7.4 million
question: What is the percentage change in revenue earned from customer B between 2018 and 2019?
answer: 827.27
derivation: (10.2 - 1.1)/1.1 
scale: percent
question: What is the value of customer A's accounts receivable as a percentage of the revenue derived from customer A in 2019?
answer: 7.89
derivation: 0.3/3.8 
scale: percent
question: What is the difference in revenue earned from customer A and customer B in 2019?
answer: 6.4
derivation: 10.2 - 3.8 
scale: million
2019
2018
Franchise rental revenues
$272,815
$259,047
Royalties
163,047
155,939
Franchise fees and other
6,764
6,646
Franchise royalties and other
169,811
162,585
Franchise contributions for advertising and other services
170,674
—
Total franchise revenues
$613,300
$421,632
Franchise occupancy expenses (excluding depreciation and amortization)
$166,584
$158,319
Franchise support and other costs
12,110
11,593
Franchise advertising and other services expenses
178,093
—
Total franchise costs
$356,787
$169,912
Franchise costs as a % of total franchise revenues
58.2%
40.3%
Average number of franchise restaurants
2,081
2,028
% increase
2.6%
Franchised restaurant sales
$3,167,920
$3,018,067
Franchise restaurant AUV
$1,523
$1,488
Increase in franchise-operated same-store sales
1.3%
0.1%
Royalties as a percentage of total franchise restaurant sales
5.1%
5.2%

text: The following table presents franchise revenues and costs in each fiscal year and other information we believe is useful in analyzing the change in franchise operating results (dollars in thousands):
text: Franchise rental revenues increased $13.8 million, or 5.3%, in 2019 versus a year ago due primarily to an increase in the number of franchised restaurants and, to a lesser extent, an increase in franchise same-store sales. The increase in the number of restaurants leased or subleased from the Company due to our refranchising strategy, contributed additional rental revenues of $12.4 million in 2019.

Questions:
question: What is the increase in franchise rental revenues in 2019?
answer: $13.8 million
question: How much additional rental revenue was contributed by the refranchising strategy in 2019?
answer: $12.4 million
question: What is the amount of royalties in 2019?
answer: 163,047
question: What is the difference in the total franchise revenues between 2018 and 2019?
answer: 191668
derivation: $613,300 - $421,632 
question: What is the average in total franchise costs for 2018 and 2019?
answer: 263349.5
derivation: ($356,787 + $169,912)/2 
question: What is the percentage constitution of franchise rental revenues among the total franchise revenues in 2019?
answer: 44.48
derivation: $272,815/$613,300 
scale: percent
DB PENSION PLANS AND OPEB PLANS
FOR THE YEAR ENDED DECEMBER 31
2019
2018
Post-employment benefit obligations
Discount rate
3.1%
3.8%
Rate of compensation increase
2.25%
2.25%
Cost of living indexation rate (1)
1.6%
1.6%
Life expectancy at age 65 (years)
23.2
23.1

text: SIGNIFICANT ASSUMPTIONS
text: We used the following key assumptions to measure the post-employment benefit obligations and the net benefit plans cost for the DB pension plans and OPEB plans. These assumptions are long-term, which is consistent with the nature of post-employment benefit plans.
text: (1) Cost of living indexation rate is only applicable to DB pension plans
text: The weighted average duration of the post-employment benefit obligation is 14 years.
text: We assumed the following trend rates in healthcare costs: • an annual increase in the cost of medication of 6.5% for 2019 decreasing to 4.0% over 20 years • an annual increase in the cost of covered dental benefits of 4% • an annual increase in the cost of covered hospital benefits of 3.7% • an annual increase in the cost of other covered healthcare benefits of 4%
text: Assumed trend rates in healthcare costs have a significant effect on the amounts reported for the healthcare plans.

Questions:
question: What is the cost of living indexation rate applicable to?
answer: only applicable to DB pension plans
question: What is the weighted average duration of the post-employment benefit obligation?
answer: 14 years
question: Within which areas is an annual increase in healthcare costs assumed? 
answer: medication
covered dental benefits
covered hospital benefits
other covered healthcare benefits
question: Based on the post-employment benefit obligations, which year recorded a longer life expectancy at age 65?
answer: 2019
derivation: 23.2>23.1
question: What is the percentage change in the Cost of living indexation rate for post-employment benefit obligations?
answer: 0
derivation: 1.6%-1.6%
scale: percent
question: For post-employment benefit obligations, what is the percentage change in the life expectancy at age 65 in 2019?
answer: 0.43
derivation: (23.2-23.1)/23.1
scale: percent
2019
2018
2017
Supplemental cash flow information:
Cash paid for interest
$750.2
$789.7
$712.1
Cash paid for income taxes (net of refunds of $11.2, $25.0 and $20.7, respectively)
147.5
163.9
136.5
Non-cash investing and financing activities:
(Decrease) increase in accounts payable and accrued expenses for purchases of property and equipment and construction activities
(21.0)
8.3
34.0
Purchases of property and equipment under finance leases, perpetual easements and capital leases
81.3
57.8
54.8
Fair value of debt assumed through acquisitions
329.8
—
—
Acquisition of Commercialization Rights (1)
—
24.8
—
Conversion of third-party debt to equity
—
—
48.2
Debt financed acquisition of communication sites
—
54.2
—

text: AMERICAN TOWER CORPORATION AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
text: 20. SUPPLEMENTAL CASH FLOW INFORMATION
text: Supplemental cash flow information and non-cash investing and financing activities are as follows for the years ended December 31,:
text: (1) Related to the note extinguishment with TV Azteca, S.A. de C.V. in 2018.

Questions:
question: What was the Acquisition of Commercialization Rights related to?
answer: Related to the note extinguishment with TV Azteca, S.A. de C.V. in 2018.
question: What was the Debt financed acquisition of communication sites in 2018?
answer: 54.2
scale: million
question: What was the Cash paid for interest in 2017?
answer: $712.1
scale: million
question: What was the change in Cash paid for interest between 2018 and 2019?
answer: -39.5
derivation: $750.2-$789.7
scale: million
question: How many years did the cash paid for income taxes exceed $150 million?
answer: 1
derivation: 2018
question: What was the percentage change in Purchases of property and equipment under finance leases, perpetual easements and capital leases between 2018 and 2019?
answer: 40.66
derivation: (81.3-57.8)/57.8
scale: percent
Unrealized Holding Gains (Losses) Available-for-sale Securities
Minimum Pension Liability
Foreign Currency
Total
Balance at March 31, 2017
$0.3
$(5.3)
$(9.4)
$(14.4)
Other comprehensive loss before reclassifications
(13.6)
(5.6)
—
(19.2)
Amounts reclassified from accumulated other comprehensive income (loss)
15.2
0.8
—
16.0
Net other comprehensive loss
1.6
(4.8)
—
(3.2)
Balance at March 31, 2018
$1.9
$(10.1)
$(9.4)
$(17.6)

text: Accumulated Other Comprehensive Income
text: The following tables present the changes in the components of accumulated other comprehensive income (AOCI) for the years ended March 31, 2019 and 2018:

Questions:
question: Which years does the table provide information for the changes in the components of accumulated other comprehensive income (AOCI)?
answer: 2019
2018
question: What was the total Other comprehensive loss before reclassifications in 2017?
answer: (19.2)
question: What was the Minimum Pension Liability balance in 2018?
answer: (10.1)
question: What was the change in the balance of minimum pension liability between 2017 and 2018?
answer: -4.8
derivation: -10.1-(-5.3)
question: How many years did the balance Unrealized Holding Gains Available-for-sale Securities exceed $1 million? 
answer: 1
derivation: 2018
question: What was the percentage change in the total balance between 2017 and 2018?
answer: 22.22
derivation: (-17.6-(-14.4))/-14.4
scale: percent