next-tat/TAT-QA huggingface dataset:
Pro Forma (1)
2019
2018
2017
Net income (loss)
$(5,269)
(1,733)
1,508
Income tax expense
503
170
(770)
Total other expense, net
2,040
2,133
2,147
Depreciation and amortization expense
4,829
5,120
5,125
Share-based compensation expenses
162
186
238
Goodwill impairment
6,506
2,726
0
Adjusted EBITDA
8,771
8,602
8,248
Exclude: transaction related expenses
0
0
192
Exclude: integration and transformation costs(1)
234
378
164
Exclude: special items(1)
65
60
82
Adjusted EBITDA excluding integration and transformation costs and special items
$9,070
9,040
8,686
Total revenue
$22,401
23,443
24,128
Adjusted EBITDA Margin
39.2%
36.7%
34.2%
Adjusted EBITDA Margin, excluding integration and transformation costs and special items
40.5%
38.6%
36.0%

text: Adjusted EBITDA Non-GAAP Reconciliation
text: (UNAUDITED)
text: ($ in millions)
text: (1) Refer to Non-GAAP Integration and Transformation Costs and Special Items table for details of the integration and transformation costs and special items included above.

Questions:
question: Which table should be referred to for details of the integration and transformation costs and special items?
answer: Non-GAAP Integration and Transformation Costs and Special Items table
question: What is the total revenue for 2019?
answer: $22,401
scale: million
question: Which items are excluded from the Adjusted EBITDA?
answer: transaction related expenses
integration and transformation costs
special items
question: How many items are excluded from the Adjusted EBITDA?
answer: 3
derivation: transaction related expenses##integration and transformation costs##special items
question: What is the total change in the Adjusted EBITDA margin between 2019 and 2017?
answer: 5
derivation: 39.2%-34.2%
scale: percent
question: What is the average total revenue across the three years?
answer: 23324
derivation: ($22,401+$23,443+$24,128)/3
scale: million
December 31,
2019
2018
Buildings and land
$1,693
$1,737
Machinery and equipment
108,945
41,330
Computer and communication equipment
29,106
24,051
Furniture and fixtures
4,119
3,203
Vehicles
262
282
Leasehold improvements
33,041
20,593
Construction in process
9,089
867
186,255
92,063
Less: Accumulated depreciation
(78,146)
(60,794)
Property and equipment, net
$108,109
$31,269

text: ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
text: NOTE 11. PROPERTY AND EQUIPMENT, NET
text: Property and equipment, net is comprised of the following:

Questions:
question: What was the amount for buildings and land in 2019?
answer: $1,693
scale: thousand
question: What was the amount for Machinery and equipment in 2018?
answer: 41,330
scale: thousand
question: What was the amount of Computer and communication equipment in 2019?
answer: 29,106
scale: thousand
question: What was the sum of the three highest property and equipment in 2019?
answer: 171092
derivation: 108,945+29,106+33,041
scale: thousand
question: What are the three highest property and equipment components in 2018?
answer: Machinery and equipment
Computer and communication equipment
Leasehold improvements
derivation: Find the 3 largest values for Rows 3 to 9, COL4 and the corresponding component in COL2
question: What was the percentage change in the net property and equipment between 2018 and 2019?
answer: 245.74
derivation: ($108,109-$31,269)/$31,269
scale: percent
Year Ended December 31,
2019
% Change
2018
% Change
2017
(in thousands, except percentage data)
Net revenue
$287,372
(0.1)%
$287,756
6.2%
$270,908
Percentage of net revenue
28.8%
27.2%
26.1%
Contribution income
$67,282
(4.1)%
$70,142
9.8%
$63,865
Contribution margin
23.4%
24.4%
23.6%

text: 2019 vs 2018
text: SMB segment net revenue was flat for the year ended December 31, 2019 compared to the prior year, primarily due to a decline in net revenue of our
network storage products, substantially offset by growth in net revenue of our switch products. Geographically, net revenue grew in APAC, but declined in Americas and EMEA.
text: Contribution income decreased for the year ended December 31, 2019 compared to the prior year, primarily as a result of lower gross margin attainment, partially offset by lower operating expenses as a proportion of net revenue. Contribution margin decreased for the year ended December 31, 2019 compared to the prior year, primarily lower gross margin attainment mainly resulting from foreign exchange headwinds due to the strengthening of the U.S. dollar as well as higher provisions for sales returns.
text: 2018 vs 2017
text: SMB segment net revenue increased for the year ended December 31, 2018 compared to the prior year, primarily due to growth in switches, partially offset by the decrease in network storage. SMB experienced growth in net revenue across all regions. SMB net revenue was further benefited by lower provisions for sales returns deemed to be a reduction of net revenue.
text: Contribution income increased for the year ended December 31, 2018 compared to the prior year, primarily due to increasing net revenue and improved gross margin performance not being met with proportionate increases in operating expense compared to the prior period.

Questions:
question: What accounts for the decrease in contribution income in 2019?
answer: Lower gross margin attainment, partially offset by lower operating expenses as a proportion of net revenue.
question: What accounts for the increase in net revenue in 2018?
answer: Due to growth in switches, partially offset by the decrease in network storage.
question: Which regions did the net revenue decline in 2019?
answer: Americas and EMEA
question: What was the percentage change in net revenue from 2017 to 2019?
answer: 6.08
derivation: (287,372-270,908)/270,908 
scale: percent
question: In which year is the contribution margin the highest?
answer: 2018
derivation: 24.4% > 23.6% > 23.4%
question: What was the change in contribution income from 2017 to 2018?
answer: 6277
derivation: $70,142 - $63,865 
scale: thousand
2019
2018
$'000
$'000
Bank finance facilities (AUD)
Drawn amount
663,800
520,300
Facility limit
680,000
605,000
Bank finance facilities (NZD)
Drawn amount
192,250
87,500
Facility limit
196,750
121,000
AUD equivalent of NZD facilities
Drawn amount
184,038
80,048
Facility limit
188,346
110,696

text: The Group has non-current borrowing facilities denominated in Australian Dollars (“AUD”) and New Zealand Dollars (“NZD”). All facilities are interest only facilities with any drawn balances payable at maturity. Drawn amounts and facility limits are as follows:
text: The major terms of these agreements are as follows: • Maturity dates on the facilities range from 23 July 2020 to 23 December 2026 (2018: 23 July 2019 to 23 December 2026). • The interest rate applied is the bank bill rate plus a margin depending on the gearing ratio. • Security has been granted over the Group's freehold investment properties.
text: The Group has a bank overdraft facility with a limit of $3m that was undrawn at 30 June 2019 and 30 June 2018. During the year ended 30 June 2019, the Group converted an existing AUD facility of $25m into an NZD facility of $25.75m, refinanced part of the existing debt facilities, and increased its club banking facilities by AUD $100m and NZD $50m (year ended 30 June 2018 facilities increased by $150m AUD and $25m NZD).
text: The Group have complied with the financial covenants of their borrowing facilities during the 2019 and 2018 reporting periods (see note 16). The fair value of borrowings approximates carrying value. Details of the exposure to risk arising from current and non-current borrowings are set out in note 15.

Questions:
question: What is the range of maturity dates on the facilities in 2018?
answer: 23 July 2019 to 23 December 2026
question: What is the drawn amount from bank finance facilities (AUD) in 2019?
answer: 663,800
scale: thousand
question: What is the drawn amount from bank finance facilities (AUD) in 2018?
answer: 520,300
scale: thousand
question: What is the change in Bank finance facilities (AUD) Drawn amount from 2018 to 2019?
answer: 143500
derivation: 663,800-520,300
scale: thousand
question: What is the change in Bank finance facilities (AUD) Facility limit from 2018 to 2019?
answer: 75000
derivation: 680,000-605,000
scale: thousand
question: What is the change in Bank finance facilities (NZD) Drawn amount from 2018 to 2019?
answer: 104750
derivation: 192,250-87,500
scale: thousand
Fiscal Year 2019 ($)
Fiscal Year 2018 ($)
AuditFees(1)
4,703,830
4,605,495
Audit-RelatedFees(2)
27,000
90,500
TaxFees(3)
194,170
34,888
AllOtherFees
—
—
TOTAL
4,925,000
4,730,883

text: Fees Billed by Ernst & Young LLP
text: The table below shows the fees billed by EY for audit and other services provided to the Company in fiscal years 2019 and 2018.
text: Figure 48. FY2019/2018 Fees Billed by Ernst & Young LLP
text: (1) Audit Fees represent fees for professional services provided in connection with the audits of annual financial statements. Audit Fees also include reviews of quarterly financial statements, audit services related to other statutory or regulatory filings or engagements, and fees related to EY’s audit of the effectiveness of the Company’s internal control over financial reporting pursuant to section 404 of the Sarbanes-Oxley Act.
text: (2) Audit-Related Fees represent fees for assurance and related services that are reasonably related to the audit or review of the Company’s financial statements and are not reported above under “Audit Fees”. These fees principally include due diligence and accounting consultation fees in connection with our acquisition of Coventor, Inc. in 2018 and an information systems audit in 2019.
text: (3) Tax Fees represent fees for professional services for tax planning, tax compliance and review services related to foreign tax compliance and assistance with tax audits and appeals.
text: The audit committee reviewed summaries of the services provided by EY and the related fees during fiscal year 2019 and has determined that the provision of non-audit services was compatible with maintaining the independence of EY as the Company’s independent registered public accounting firm. The audit committee or its delegate approved 100% of the services and related fee amounts for services provided by EY during fiscal year 2019.

Questions:
question: What do the the audit fees represent?
answer: fees for professional services provided in connection with the audits of annual financial statements
question: What do tax fees represent?
answer: fees for professional services for tax planning, tax compliance and review services related to foreign tax compliance and assistance with tax audits and appeals
question: What do the audit-related fees represent?
answer: fees for assurance and related services that are reasonably related to the audit or review of the Company’s financial statements and are not reported above under “Audit Fees”
question: What is the percentage change in the audit fees from 2018 to 2019?
answer: 2.14
derivation: (4,703,830-4,605,495)/4,605,495
scale: percent
question: What is the percentage change in the audit-related fees from 2018 to 2019?
answer: -70.17
derivation: (27,000-90,500)/90,500
scale: percent
question: What is the percentage change in the total fees from 2018 to 2019?
answer: 4.1
derivation: (4,925,000-4,730,883)/4,730,883
scale: percent
€ million
Note no.
30/9/2018 1
30/9/2018 adjusted2
30/9/2019
Non-current assets
7,503
6,877
6,736
Goodwill
19
797
778
785
Other intangible assets
20
499
496
562
Property, plant and equipment
21
5,314
4,892
4,760
Investment properties
22
97
97
82
Financial assets
23
88
88
97
Investments accounted for using the equity method
23
178
178
179
Other financial and other non-financial assets
24
202
86
80
Deferred tax assets
25
329
262
191

text: Asset position
text: In financial year 2018/19, total assets of continuing and discontinued operations decreased by €709 million to €14.5 billion (30/9/2018: €15.2 billion).
text: In financial year 2018/19, non-current assets from continuing operations decreased by €141 million to €6.7 billion (30/9/2018: €6.9 billion), primarily relating to property, plant and equipment. In addition to cost-efficient investment activities, this was mainly due to individual property sales, while currency effects increased the carrying amount.
text: 1 Adjustment of previous year according to explanation in notes.
text: 2 Adjusted for effects of the discontinued business segment.
text: For more information about the development of non-current assets, see the notes to the consolidated financial statements in the numbers listed in the table.

Questions:
question: What was the column '30/9/2018 adjusted' adjusted for?
answer: Adjusted for effects of the discontinued business segment.
question: How much did the total assets of continuing and discontinued operations change by in FY2019?
answer: decreased by €709 million to €14.5 billion (30/9/2018: €15.2 billion).
question: In which years was the amount of non-current assets recorded in?
answer: 2019
2018
question: What is the difference in Goodwill and other intangible assets for FY2019?
answer: 223
derivation:  785 - 562 
scale: million
question: What was the change in deferred tax assets in FY2019 from FY2018 adjusted?
answer: -71
derivation: 191-262
scale: million
question: What was the percentage change in deferred tax assets in FY2019 from FY2018 adjusted?
answer: -27.1
derivation: (191-262)/262
scale: percent
Fair Value
Useful Life
(U.S. $ in thousands)
(years)
Developed technology
$34,600
5
Customer relationships
16,900
7
Backlog
1,400
3
Total intangible assets subject to amortization
$52,900

text: The following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives as of the date of acquisition.
text: The amount recorded for developed technology represents the estimated fair value of AgileCraft’s enterprise agile planning technology. The amount recorded for customer relationships represents the fair value of the underlying relationships with AgileCraft’s customers. The amount recorded for backlog represents the fair value of AgileCraft’s backlog as of acquisition date.

Questions:
question: What does the amount recorded for developed technology represent?
answer: The estimated fair value of AgileCraft’s enterprise agile planning technology
question: What does the amount recorded for customer relationships represent?
answer: The fair value of the underlying relationships with AgileCraft’s customers.
question: What is the useful life of  Developed technology in years?
answer: 5
question: What is the difference in fair value between developed technology and customer relationships?
answer: 17700
derivation: 34,600-16,900
scale: thousand
question: What are the identifiable intangible assets with a useful life above 5 years?
answer: Customer relationships
derivation: For COL 4 rows 3-5 check if value is >5 . If value is >5 input corresponding identifiable intangible assets in COL2 as answer
question: For fair value, what is the percentage constitution of customer relationships among the total intangible assets subject to amortization?
answer: 31.95
derivation: 16,900/52,900
scale: percent
Pro Forma (3)
Integration and Transformation Costs and Special Items Impacting Adjusted EBITDA
2019
2018
2017
Consumer litigation settlement
$65
0
0
Loss on sale of data centers and colocation business
0
0
82
OTT/Stream impairment of content commitment and hardware, software, and internal labor(1)
0
60
0
Total special items impacting Adjusted EBITDA
65
60
82
Plus: integration and transformation costs impacting Adjusted EBITDA (2)
234
378
164
Plus: transaction related expenses impacting Adjusted EBTIDA
0
0
192
Total integration and transformation costs and special items impacting Adjusted EBITDA
$299
438
438

text: Non-GAAP Integration and Transformation Costs and Special Items
text: (UNAUDITED)
text: ($ in millions)
text: (1) Includes $18 million of hardware impairment for Q3 2018 and $15 million of content commitment impairment and $27 million of hardware, software and internal labor impairment in Q1 2018.
text: (2) Includes $55 million of restructuring reserve impairment for Q2 2018.
text: (3) Reference to pro forma figures assume the Level 3 acquisition and the colocation and data center sale took place on January 1, 2017.

Questions:
question: What does the OTT/Stream impairment of content commitment and hardware, software, and internal labor costs in 2018 include?
answer: $18 million of hardware impairment for Q3 2018 and $15 million of content commitment impairment and $27 million of hardware, software and internal labor impairment in Q1 2018
question: What does the integration and transformation costs impacting Adjusted EBITDA include?
answer: $55 million of restructuring reserve impairment for Q2 2018
question: What does the reference to pro forma figures assume?
answer: the Level 3 acquisition and the colocation and data center sale took place on January 1, 2017
question: How many cost components are included in the OTT/Stream impairment of content commitment and hardware, software, and internal labor costs in 2018?
answer: 3
derivation: hardware impairment##content commitment impairment##hardware, software and internal labor impairment
question: What is the change in total special items impacting adjusted EBITDA between 2018 and 2019?
answer: 5
derivation: $65-$60
scale: million
question: What is the percentage change in total special items impacting adjusted EBITDA between 2018 and 2019?
answer: 8.33
derivation: ($65-$60)/$60
scale: percent
Balance at Beginning of Period
Charged to Costs and Expenses
Write-offs
Balance at End of Period
Allowance for Doubtful Accounts:
Fiscal Year 2019
$—
$—
$5
$—
Fiscal Year 2018
$—
$—
$—
$—
Fiscal Year 2017
$—
$—
$—
$—
Allowance for Deferred Tax Assets:
Fiscal Year 2019
$54,913
$3,227
$—
$58,140
Fiscal Year 2018
$55,931
$—
$(1,018)
$54,913
Fiscal Year 2017
$79,150
$—
$(23,219)
$55,931

text: ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES
text: (a) 1. Financial Statements
text: Reference is made to Item 8 for a list of all financial statements and schedules filed as a part of this Report.
text: 2. Financial Statement Schedules
text: QuickLogic Corporation
text: Valuation and Qualifying Accounts
text: (in thousands)
text: All other schedules not listed above have been omitted because the information required to be set forth therein is not applicable or is shown in the financial statements or notes hereto.

Questions:
question: What are the respective balance at the beginning of the period for fiscal year 2018 and 2019?
answer: $55,931
$54,913
scale: thousand
question: What are the respective balance at the end of the period for fiscal year 2018 and 2019?
answer: $54,913
$58,140
scale: thousand
question: What is the amount charged to costs and expenses in fiscal year 2019?
answer: $3,227
scale: thousand
question: What is the total balance at the beginning of the period in fiscal year 2018 and 2019?
answer: 110844
derivation: $55,931 + $54,913 
scale: thousand
question: What is the average at the beginning of the period in fiscal year 2018 and 2019?
answer: 55422
derivation: ($55,931 + $54,913)/2 
scale: thousand
question: What is the value of the balance at the beginning of 2019 as a percentage of the balance at the end of 2019?
answer: 94.45
derivation: $54,913/$58,140 
scale: percent
Year Ended March 31,
2019
2018
2017
Net income from continuing operations
$355.9
$255.4
$170.6
Basic weighted average common shares outstanding
236.2
232.9
217.2
Dilutive effect of stock options and RSUs
3.8
4.4
4.4
Dilutive effect of 2007 Junior Convertible Debt
—
1.3
12.7
Dilutive effect of 2015 Senior Convertible Debt
9.9
10.3
0.5
Dilutive effect of 2017 Senior Convertible Debt
—
—
—
Dilutive effect of 2017 Junior Convertible Debt
—
—
—
Diluted weighted average common shares outstanding
249.9
248.9
234.8
Basic net income per common share from continuing operations
$1.51
$1.10
$0.79
Diluted net income per common share from continuing operations
$1.42
$1.03
$0.73

text: Note 20. Net Income Per Common Share From Continuing Operations
text: The following table sets forth the computation of basic and diluted net income per common share from continuing operations (in millions, except per share amounts):
text: The Company computed basic net income per common share from continuing operations based on the weighted average number of common shares outstanding during the period. The Company computed diluted net income per common share from continuing operations based on the weighted average number of common shares outstanding plus potentially dilutive common shares outstanding during the period.
text: Potentially dilutive common shares from employee equity incentive plans are determined by applying the treasury stock method to the assumed exercise of outstanding stock options and the assumed vesting of outstanding RSUs. Weighted average common shares exclude the effect of option shares which are not dilutive. There were no anti-dilutive option shares for the years ended March 31, 2019, 2018, and 2017.

Questions:
question: Which years does the table provide information for the computation of basic and diluted net income per common share from continuing operations?
answer: 2019
2018
2017
question: What was the Net income from continuing operations in 2017?
answer: 170.6
scale: million
question: What was the Dilutive effect of stock options and RSUs in 2019?
answer: 3.8
scale: million
question: How many years did the Dilutive effect of stock options and RSUs exceed $4 million?
answer: 2
derivation: 2018##2017
question: What was the change in Net income from continuing operations between 2017 and 2018?
answer: 84.8
derivation: 255.4-170.6
scale: million
question: What was the percentage change in the Basic net income per common share from continuing operations between 2018 and 2019?
answer: 37.27
derivation: (1.51-1.10)/1.10
scale: percent