next-tat/TAT-QA huggingface dataset:
Three Months Ended
June 30, 2018
September 30, 2018
December 31, 2018
March 31, 2019
(in thousands)
Revenue
60,212
63,425
76,744
69,745
Adjustment towards significant financing component
6,410
8,837
9,917
9,303
Gross Revenue
66,622
72,262
86,661
79,048

text: Our revenues and operating results are significantly affected by the timing, number and breadth of our theatrical releases and their budgets, the timing of television syndication agreements, and our amortization policy for the first 12 months of commercial exploitation for a film. The timing of releases is determined based on several factors. A significant portion of the films we distribute are delivered to Indian theaters at times when theater attendance has traditionally been highest, including school holidays, national holidays and the festivals. This timing of releases also takes into account competitor film release dates, major cricket events in India and film production schedules. Significant holidays and festivals, such as Diwali, Eid and Christmas, occur during July to December each year, and the Indian Premier League cricket season generally occurs during April and May of each year. The Tamil New Year, called Pongal, falls in January each year making the quarter ending March an important one for Tamil releases.
text: Our quarterly results can vary from one period to the next, and the results of one quarter are not necessarily indicative of results for the next or any future quarter. Our revenue and operating results are therefore seasonal in nature due to the impact on income of the timing of new releases as well as timing and quantum of catalogue revenues.

Questions:
question: What is taken into account while releasing films?
answer: school holidays
national holidays
the festivals
competitor film release dates
major cricket events in India
film production schedules.
question: What was the revenue in three months ended June 2018?
answer: 60,212
scale: thousand
question: What is the adjustment towards significant financing component in three months ended June 2018?
answer: 6,410
scale: thousand
question: What are the Three months ended periods that have gross revenue exceeding $70,000 thousand?
answer: September 30, 2018
December 31, 2018
March 31, 2019
derivation: For row 7 find the cells which have values >70,000 and find the corresponding three months ended period
question: What is the average quarterly Adjustment towards significant financing component for  Three Months Ended June 30 2018 to march 31, 2019?
answer: 8616.75
derivation: (6,410 + 8,837 + 9,917 + 9,303) / 4
scale: thousand
question: What is the percentage increase / (decrease) in the Gross Revenue from Three Months Ended  December 2018 to March 2019?
answer: -8.78
derivation: 79,048 / 86,661 - 1
scale: percent
Amortized Cost
Unrealized Gains
Unrealized Losses
Fair Value
(U.S. $ in thousands)
Debt Investments
Marketable debt securities
U.S. treasury securities
$101,563
$203
$(7)
101,759
Agency securities
26,936
33
(3)
26,966
Certificates of deposit and time deposits
24,126
—
—
24,126
Commercial paper
94,035
—
—
94,035
Corporate debt securities
201,552
292
(24)
201,820
Total debt investments
448,212
528
(34)
448,706
Equity Investments
Marketable equity securities
20,270
38,662
—
58,932
Non-marketable equity securities
3,000
—
—
3,000
Total equity investments
23,270
38,662
—
61,932
Total investments
$471,482
$39,190
$(34)
$510,638

text: Investments
text: As of June 30, 2019, the Group’s investments consisted of the following:
text: As of June 30, 2019, the Group had $445.0 million of investments which were classified as short-term investments on the Group’s consolidated statements of financial position. Additionally, the Group had marketable equity securities totaling $58.9 million, non-marketable equity securities totaling $3.0 million, and certificates of deposit and time deposits totaling $3.7 million which were classified as long-term and were included in other non-current assets on the Group’s consolidated statements of financial position.

Questions:
question: As of June 30, 2019, what is the value of the Group's marketable equity securities?
answer: $58.9 million
question: As of June 30, 2019, what is the value of the Group's non-marketable equity securities?
answer: $3.0 million
question: As of June 30, 2019, what is the value of the certificates of deposit and time deposits?
answer: $3.7 million
question: What is the difference in the total debt investments and the total equity investments, based on amortized cost?
answer: 424942
derivation: 448,212-23,270
scale: thousand
question: Based on fair value, what is the percentage constitution of U.S. treasury securities among the total debt investments?
answer: 22.68
derivation: 101,759/448,706
scale: percent
question: Based on amortized cost, what is the percentage constitution of total equity investments among the total investments?
answer: 4.94
derivation: 23,270/471,482
scale: percent
£m
2018/19
2017/18
Change
Senior secured notes interest
31.7
32.2
0.5
Bank debt interest
5.1
7.2
2.1
36.8
39.4
2.6
Amortisation of debt issuance costs
3.7
5.0
1.3
Net regular interest5
40.5
44.4
3.9
Fair value movements on interest rate financial instruments
–
(0.4)
(0.4)
Write-off of financing costs and early redemption fees
11.3
4.0
(7.3)
Discount unwind
3.0
(0.4)
(3.4)
Other finance income
(7.6)
–
7.6
Other interest cost
–
0.8
0.8
Net finance cost
47.2
48.4
1.2

text: Net finance cost was £47.2m for the year; a decrease of £1.2m on 2017/18. Net regular interest in the year was £40.5m, a decrease of £3.9m compared to the prior year. Consistent with recent years, the largest component of finance costs in the year was interest due to holders of the Group’s senior secured notes, which was £31.7m.
text: The interest on the senior secured notes was £0.5m lower compared to the prior year following the re-financing of the June 2021 £325m fixed rate notes at a coupon of 6.5% to the October 2023 £300m fixed rate notes to the slightly lower coupon of 6.25%. Bank debt interest of £5.1m was £2.1m lower in the year due to lower levels of average debt and a lower margin on the revolving credit facility following the refinancing completed in May 2018. Amortisation of debt issuance costs was £3.7m, £1.3m lower than the prior year due to lower transaction costs associated with the issue of the £300m 6.25% Fixed rate notes compared with the retired £325m 6.5% Fixed rate notes.
text: Write-off of financing costs and early redemption fees of £11.3m include a £5.7m fee related to the write-off of transaction costs associated with the senior secured fixed rate notes due March 2021, which were repaid during the year, and a £5.6m redemption fee associated with the early call of the March 2021 bond.
text: In the prior year, a £0.4m discount unwind credit relating to long-term property provisions held by the Group due to an increase in gilt yields was reflected in reported Net finance cost. In 2018/19, a discount unwind charge of £3.0m was included in the Net finance cost of £47.2m. Other interest income of £7.6m in the year relates to monies received from the Group’s associate Hovis Holdings Limited ('Hovis') and reflects the reversal of a previous impairment.

Questions:
question: What was the Net finance cost in 2018/19?
answer: £47.2m
question: What was the Net regular interest in 2018/19?
answer: £40.5m
question: What was the Net finance cost in 2017/18?
answer: 48.4
scale: million
question: What is the average Senior secured notes interest, for the year 2018/19 to 2017/18?
answer: 31.95
derivation: (31.7+32.2) / 2
scale: million
question: What is the average Bank debt interest, for the year 2018/19 to 2017/18?
answer: 6.15
derivation: (5.1+7.2) / 2
scale: million
question: What is the average Net regular interest, for the year 2018/19 to 2017/18?
answer: 42.45
derivation: (40.5+44.4) / 2
scale: million
Years Ended December 31,
2019
2018
2017
Net earnings
$36,146
$46,532
$14,448
Other comprehensive earnings (loss):
Changes in fair market value of derivatives, net of tax
(509)
795
110
Changes in unrealized pension cost, net of tax
6,439
(1,830)
13,687
Cumulative translation adjustment, net of tax
83
(311)
437
Other comprehensive earnings (loss)
$6,013
$(1,346)
$14,234
Comprehensive earnings
$42,159
$45,186
$28,682

text: CTS CORPORATION AND SUBSIDIARIES Consolidated Statements of Comprehensive Earnings (in thousands)
text: The accompanying notes are an integral part of the consolidated financial statements.

Questions:
question: Which years does the table provide information for the company's Consolidated Statements of Comprehensive Earnings?
answer: 2019
2018
2017
question: What were the net earnings in 2019?
answer: 36,146
scale: thousand
question: What was the Changes in fair market value of derivatives, net of tax in 2018?
answer: 795
scale: thousand
question: How many years did net earnings exceed $30,000 thousand?
answer: 2
derivation: 2019##2018
question: What was the change in the Other comprehensive earnings  between 2017 and 2019?
answer: -8221
derivation: 6,013-14,234
scale: thousand
question: What was the percentage change in Comprehensive earnings between 2017 and 2018?
answer: 57.54
derivation: (45,186-28,682)/28,682
scale: percent
January 31, 2020
February 1, 2019
Due from related parties, current
$1,618
$1,248
Due to related parties, current(1)
161
158
Due from related parties, net, current
$1,457
$1,090

text: Due To/From Related Parties, Net
text: Amounts due to and from related parties, net as of the periods presented consisted of the following (table in millions):
text: (1) Includes an immaterial amount related to our current operating lease liabilities due to related parties as of January 31, 2020.
text: We also recognized an immaterial amount related to non-current operating lease liabilities due to related parties. This amount has been included in operating lease liabilities on the consolidated balance sheet as of January 31, 2020.
text: Amounts included in due from related parties, net, excluding DFS and tax obligations, includes the current portion of amounts due to and due from related parties. Amounts included in due from related parties, net are generally settled in cash within 60 days of each quarter-end.

Questions:
question: What did amounts due to related parties, current include?
answer: an immaterial amount related to our current operating lease liabilities due to related parties as of January 31, 2020
question: What was the amount due to related parties, current in 2020?
answer: 161
scale: million
question: What was the amount due from related parties, net, current in 2019?
answer: 1,090
scale: million
question: What was the change in the current amount due from related parties between 2019 and 2020?
answer: 370
derivation: 1,618-1,248
scale: million
question: How many years did current amounts due to related parties exceed $100 million?
answer: 2
derivation: 2020##2019
question: What was the percentage change in the current net amount due from related parties between 2019 and 2020?
answer: 33.67
derivation: (1,457-1,090)/1,090
scale: percent
30 June 2019
30 June 2018
$'000
$'000
Total borrowings and lease
867,177
302,954
Less: cash and cash equivalents
(398,999)
(417,982)
Net debt (surplus cash)
468,178
(115,028)
Total equity
875,303
893,977
Total capital
1,343,481
778,949
Gearing ratio
35.0%
-%

text: Capital and financial risk management
text: 13 Capital risk management
text: The Group's objectives when managing capital are to safeguard its ability to continue as a going concern, so that it can continue to provide returns to its shareholders and benefits to its stakeholders and to maintain an optimal capital structure to reduce the cost of capital.
text: In the future, the Directors may pursue funding options such as debt, sale and leaseback of assets, additional equity and various other funding mechanisms as appropriate in order to undertake its projects and deliver optimum shareholders’ return.
text: The Group intends to maintain a gearing ratio appropriate for a company of its size and growth.
text: The Group manages its capital structure by regularly reviewing its gearing ratio to ensure it maintains an appropriate level of gearing within facility covenants. This ratio is calculated as net debt divided by total capital. Net debt is calculated as total interest bearing financial liabilities, less cash and cash equivalents. Total capital is calculated as equity, as shown in the Consolidated Balance Sheet, plus net debt.

Questions:
question: How does the Group manages its capital structure ?
answer: by regularly reviewing its gearing ratio to ensure it maintains an appropriate level of gearing within facility covenants.
question: What is the gearing ratio in 2019?
answer: 35.0%
question: How much was the total capital in 2018?
answer: 778,949
scale: thousand
question: What was the percentage change in total capital between 2018 and 2019?
answer: 72.47
derivation: (1,343,481 - 778,949) / 778,949 
scale: percent
question: What was the percentage of total equity among total capital in 2019?
answer: 65.15
derivation: 875,303 / 1,343,481 
scale: percent
question: What was the percentage change in total borrowings and lease between 2018 and 2019?
answer: 186.24
derivation: (867,177 - 302,954) / 302,954 
scale: percent
Weighted Average Company Performance Funding
Company Performance Metric
Target ($) (millions)
Threshold ($)(millions)
Actual ($) (millions)
Threshold Funding (%)
Funding (%)
Non-GAAP Operating Income
1,630
1,428
1,427(1)
40
0.0
Non-GAAP Revenue
4,943
4,760
4,804(2)
40
71.2
FY19 Funding
.
.
.
.
35.6

text: FY19 EAIP Payout Results:
text: (1) Calculated in FY19 plan exchange rates and excludes stock-based compensation expense, charges related to the amortization of intangible assets, restructuring, separation, transition and other related expenses, contract liabilities fair value adjustment, acquisition-related costs and certain litigation settlement gains.
text: (2) Calculated in FY19 plan exchange rates and excludes contract liabilities fair value adjustment.

Questions:
question: What is the target Non-GAAP Revenue?
answer: 4,943
scale: million
question: What is the FY19 Funding?
answer: 35.6
scale: percent
question: What are the units used for money in this table?
answer: millions
question: What is the difference between Actual and Target for Non-GAAP Operating Income?
answer: 203
derivation: 1,630-1,427
scale: million
question: What is the difference between Actual and Target for Non-GAAP Revenue?
answer: 139
derivation: 4,943-4,804
scale: million
question: For Non-GAAP Revenue, how much is the target more than the actual in terms of percentages? 
answer: 2.89
derivation: (4,943-4,804)/4,804
scale: percent
December 31,
2018
2019
Financial assets:
Cash and cash equivalents
285,907
497,874
Accounts receivable
173,450
199,535
Financial liabilities:
Accounts payable
80,640
119,712

text: NOTE 17. FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT
text: FINANCIAL INSTRUMENTS
text: Financial instruments include:
text: The carrying amounts of cash and cash equivalents, accounts receivable and accounts payable equal their fair values because of the short-term nature of these instruments.

Questions:
question: Why is the carrying amounts of the segments of financial instrustments equal to their fair values?
answer: because of the short-term nature of these instruments
question: What is the Accounts receivable for 2018?
answer: 173,450
question: What is the Accounts payable for 2019?
answer: 119,712
question: What is the financial equity in 2018?
answer: 378717
derivation: 285,907+173,450-80,640
question: What is the change in accounts payable from 2018 to 2019?
answer: 39072
derivation: 119,712- 80,640 
question: Which year has the higher total financial assets?
answer: 2019
derivation: 2018:(285,907+173,450=459,357) 2019:(497,874 + 199,535=697,409)
Year Ended March 31,
2019
2018
Projected benefit obligation at the beginning of the year
$61.0
$50.4
Additions due to acquisition of Microsemi
9.8
—
Service cost
1.5
2.2
Interest cost
1.1
1.0
Actuarial losses
6.0
0.7
Benefits paid
(0.9)
(0.8)
Foreign currency exchange rate changes
(5.8)
7.5
Projected benefit obligation at the end of the year
$72.7
$61.0
Accumulated benefit obligation at the end of the year
$66.7
$55.5
Weighted average assumptions
Discount rate
1.41%
1.73%
Rate of compensation increase
2.79%
2.91%

text: The change in projected benefit obligation and the accumulated benefit obligation, were as follows (in millions):
text: The Company's pension liability represents the present value of estimated future benefits to be paid. The discount rate is based on the quarterly average yield for Euros treasuries with a duration of 30 years, plus a supplement for corporate bonds  consolidated balance sheets, will be recognized as a component of net periodic cost over the average remaining service period.
text: As the defined benefit plans are unfunded, the liability recognized on the Company's consolidated balance sheet as of March 31, 2019 was $72.7 million of which $1.3 million is included in accrued liabilities and $71.4 million is included in other long-term liabilities. The liability recognized on the Company's consolidated balance sheet as of March 31, 2018 was $61.0 million of which $0.9 million is included in accrued liabilities and $60.1 million is included in other long-term liabilities.

Questions:
question: Which years does the table provide information for the change in projected benefit obligation and the accumulated benefit obligation?
answer: 2019
2018
question: What was the service cost in 2018?
answer: 2.2
scale: million
question: What was the interest cost in 2019?
answer: 1.1
scale: million
question: What was the change in Service cost between 2018 and 2019?
answer: -0.7
derivation: 1.5-2.2
scale: million
question: What was the change in the Discount rate between 2018 and 2019?
answer: -0.32
derivation: 1.41-1.73
scale: percent
question: What was the percentage change in the Projected benefit obligation at the end of the year between 2018 and 2019?
answer: 19.18
derivation: (72.7-61.0)/61.0
scale: percent
Years Ended September 30,
2019
2018
2017
Restructuring costs:
Cubic Transportation Systems
$  3.2
$  0.4
$  0.4
Cubic Mission Solutions
—
0.2
—
Cubic Global Defense
3.3
1.3
0.9
Unallocated corporate expenses
8.9
3.1
1.0
Total restructuring costs
$  15.4
$  5.0
$  2.3

text: NOTE 19—RESTRUCTURING
text: In 2019, we initiated projects to restructure and modify our supply chain strategy, functional responsibilities, methods, capabilities, processes and rationalize suppliers with the goal of reducing ongoing costs and increasing the efficiencies of our worldwide procurement organization. The majority of the costs associated with these restructuring activities are related to consultants that we have engaged in connection with these efforts, and such costs have been recognized by our corporate entity. The total costs of this restructuring project are expected to exceed amounts incurred to date by $0.9 million and these efforts are expected to be completed early in fiscal 2020. Also, in fiscal 2019 our CTS and CGD segments incurred restructuring charges, consisting primarily of employee severance costs related to headcount reductions initiated to optimize our cost positions. The total costs of each of these restructuring plans initiated thus far are not expected to be significantly greater than the charges incurred to date.
text: Our fiscal 2018 restructuring activities related primarily to expenses incurred by our corporate entity to establish a North American shared services center. Our fiscal 2017 restructuring activities included corporate efforts to increase the centralization and efficiency of our manufacturing processes, as well as restructuring charges incurred by our CGD businesses related to the elimination of a level of management in the CGD simulator business.
text: Restructuring charges incurred by our business segments were as follows (in millions):

Questions:
question: What did the restructuring charges incurred by the CTS and CGD segments in 2019 consist primarily of?
answer: consisting primarily of employee severance costs related to headcount reductions initiated to optimize our cost positions
question: What did the restructuring activities in 2017 include?
answer: corporate efforts to increase the centralization and efficiency of our manufacturing processes, as well as restructuring charges incurred by our CGD businesses related to the elimination of a level of management in the CGD simulator business
question: What are the years included in the table?
answer: 2019
2018
2017
question: In which year was the restructuring costs incurred by Cubic Global Defense the lowest?
answer: 2017
derivation: 0.9<1.3<3.3
question: What is the change in the amount of total restructuring costs in 2019 from 2018?
answer: 10.4
derivation: 15.4-5.0
scale: million
question: What is the percentage change in the amount of total restructuring costs in 2019 from 2018?
answer: 208
derivation: (15.4-5.0)/5.0
scale: percent
Years Ended December 31,
2019
2018
2017
Foreign currency transaction gains(losses)
$(1,262)
$2,029
$(548)
Gains (losses) on derivative instruments not designated as hedges
(674)
(1,751)
143
Net investment gains (losses) on investments held in rabbi trust
2,379
(867)
1,619
Other miscellaneous income (expense)
(857)
(1,659)
44
$(414)
$(2,248)
$1,258

text: Note 26. Other Income (Expense)
text: Other income (expense), net consisted of the following (in thousands):

Questions:
question: What was the Other miscellaneous income (expense) in 2019?
answer: (857)
scale: thousand
question: What was the Net investment gains (losses) on investments held in rabbi trust in 2017?
answer: 1,619
scale: thousand
question: Which years was Other income (expense), net calculated?
answer: 2019
2018
2017
question: In how many years was Other income, net a negative value?
answer: 2
derivation: 2019##2018
question: What was the overall change in Net investment gains  on investments held in rabbi trust in 2019 from 2017?
answer: 760
derivation: 2,379-1,619
scale: thousand
question: What was the overall percentage change in Net investment gains  on investments held in rabbi trust in 2019 from 2017?
answer: 46.94
derivation: (2,379-1,619)/1,619
scale: percent
Fiscal Years Ended March 31,(1)
2019
2018
2017
United States
$292,980
$233,133
$198,250
Hong Kong
188,102
169,073
121,813
Germany
124,805
105,548
104,755
Europe (2) (3)
76,149
64,248
63,863
China
173,148
163,016
71,223
Taiwan
88,853
78,728
9,147
Asia Pacific (2)
47,233
36,647
26,878
Japan
178,502
170,282
3,565
United Kingdom
42,472
37,038
33,837
Netherlands
44,065
39,684
32,478
Malaysia
33,748
28,165
15,177
Singapore
19,417
17,267
15,565
Italy
15,551
17,905
15,376
Hungary
12,245
13,254
18,856
Mexico
44,267
23,915
22,424
Other Countries (2)
1,281
2,278
4,131
Total Non-United States (3)
1,089,838
967,048
559,088
$1,382,818
$1,200,181
$757,338

text: The following highlights net sales by geographic location (amounts in thousands):
text: (1) Revenues are attributed to countries or regions based on the location of the customer. Net Sales to one customer, TTI, Inc., exceeded 10% of total net sales as follows: $184.3 million, $133.5 million and $104.4 million in fiscal years 2019, 2018 and 2017, respectively.
text: (2) No country included in this caption exceeded 3% of consolidated net sales for fiscal years 2019, 2018 and 2017.
text: (3) Fiscal years ended March 31, 2018 and 2017 adjusted due to the adoption of ASC 606.

Questions:
question: Which years does the table provide information for net sales by geographic location?
answer: 2019
2018
2017
question: What was the net sales in Hong Kong in 2018?
answer: 169,073
scale: thousand
question: What was the net sales in Singapore in 2017?
answer: 15,565
scale: thousand
question: What was the change in net sales in Mexico between 2017 and 2018?
answer: 1491
derivation: 23,915-22,424
scale: thousand
question: Which years did the total net sales in all regions exceed $1,000,000 thousand?
answer: 2019
2018
derivation: (2019:1,382,818),(2018:1,200,181)
question: What was the percentage change in the net sales from Other Countries between 2018 and 2019?
answer: -43.77
derivation: (1,281-2,278)/2,278
scale: percent