next-tat/TAT-QA huggingface dataset:
Years Ended December 31,
2019
2018
Net income
$8,675
$13,489
Weighted average common shares outstanding:
Class A common stock - basic
89,251,818
88,394,580
Class A common stock - diluted
89,658,938
89,045,734

text: Class A
text: As of December 31, 2019 and 2018, there were no weighted average shares of unvested Class A restricted common stock shares considered to be participating securities.
text: The computation of diluted earnings per share assumes the issuance of common stock for all potentially dilutive stock options and restricted stock units not classified as participating securities.
text: As of December 31, 2019, there were 1,718,865 shares of Class A restricted stock units and 1,478,756 Class A stock options outstanding and considered to be potentially dilutive securities. As of December 31, 2018, there were 912,315 shares of Class A restricted stock units and 866,011 Class A stock options outstanding and considered to be potentially dilutive securities.
text: The components of the calculation of basic earnings per share and diluted earnings per share are as follows:
text: For annual earnings per share calculations, there were 407,120 and 651,154 dilutive equity awards outstanding for the years ended December 31, 2019 and 2018. Awards of 920,845 and 469,112 shares of common stock for 2019 and 2018, respectively, were not included in the computation of diluted earnings per share because inclusion of these awards would be anti-dilutive.

Questions:
question: Was there weighted average shares of unvested Class A restricted common stock shares considered to be participating securities as of December 31, 2019 and 2018?
answer: As of December 31, 2019 and 2018, there were no weighted average shares of unvested Class A restricted common stock shares considered to be participating securities.
question: How much was the shares of Class A restricted stock unit as of December 31, 2019?
answer: 1,718,865
question: How much was the shares of Class A restricted stock unit as of December 31, 2018?
answer: 912,315
question: What is the change in Net income from Years Ended December 31, 2018 to 2019?
answer: -4814
derivation: 8,675-13,489
question: What is the change in Weighted average common shares outstanding: Class A common stock – basic from Years Ended December 31, 2018 to 2019?
answer: 857238
derivation: 89,251,818-88,394,580
question: What is the average Net income for Years Ended December 31, 2018 to 2019?
answer: 11082
derivation: (8,675+13,489) / 2
2019 Performance Period
Revenue Performance Goal(in millions)
Operating Margin Performance Goal
Q1
$199.5
8.1%
Q2
$211.7
8.3%
Q3
$227.3
9.6%
Q4
$243.2
10.8%

text: 1. 2019 Performance Periods and Performance Goals. For the calendar year 2019, there are four quarterly Performance Periods, ending on March 31, June 30, September 30 and December 31, 2019 (each, a “2019 Performance Period”). For each of the four 2019 Performance Periods, there are two equally weighted (50% each) performance goals (each, a “2019 Performance Goal”): Revenue and Operating Margin (each as defined below). The chart below set forth the Revenue and Operating Margin Performance Goals for the four 2019 Performance Periods.
text: “Revenue” means as to each of the 2019 Performance Periods, the Company’s net revenues generated from third parties, including both services revenues and product revenues as defined in the Company’s Form 10-K filed for the calendar year ended December 31, 2018. Net revenue is defined as gross sales less any pertinent discounts, refunds or other contra-revenue amounts, as presented on the Company’s press releases reporting its quarterly financial results.
text: “Operating Margin” means as to each of the 2019 Performance Periods, the Company’s non-GAAP operating income divided by its Revenue. Non-GAAP operating income means the Company’s Revenues less cost of revenues and operating expenses, excluding the impact of stock-based compensation expense, amortization of acquisition related intangibles, legal settlement related charges and as adjusted for certain acquisitions, as presented on the Company’s press releases reporting its quarterly financial results

Questions:
question: When does each respective quarterly performance period end?
answer: March 31
June 30
September 30
December 31
question: How is net revenue defined?
answer: gross sales less any pertinent discounts, refunds or other contra-revenue amounts, as presented on the Company’s press releases reporting its quarterly financial results.
question: What are the respective operating margin performance goal in Q1 and Q2?
answer: 8.1%
8.3%
question: What is the company's average revenue performance goal in the first two quarters of 2019?
answer: 205.6
derivation: (199.5 + 211.7)/2 
scale: million
question: What is the company's average revenue performance goal in the last two quarters of 2019?
answer: 235.25
derivation: (227.3 + 243.2)/2 
scale: million
question: What is the value of the company's Q1 revenue performance goal as a percentage of its Q2 performance goal?
answer: 94.24
derivation: 199.5/211.7 
scale: percent
2019
2018
2017
Year ended 31 March
£m
£m
£m
Cash generated from operations
4,687
5,400
6,725
Tax paid
(431)
(473)
(551)
Net cash inflows from operating activities
4,256
4,927
6,174
Net purchase of property, plant and equipment and software
(3,637)
(3,341)
(3,119)
Free cash flow
619
1,586
3,055
Interest received
23
7
7
Interest paid
(531)
(555)
(629)
Add back pension deficit payments
2,024
872
274
Add back net cash flow from specific items
598
828
205
Add back net sale of non-current asset investments
1
19
(20)
Add back prepayments in respect of acquisition of spectrum licence
-
325
-
Remove refund on acquisition of spectrum licence
(21)
-
-
Remove cash tax benefit of pension deficit payments
(273)
(109)
(110)
Normalised free cash flow b
2,440
2,973
2,782

text: Summarised cash flow statement
text: Cash flow
text: We generated a net cash inflow from operating activities of £4,256m, down £671m, mainly driven by £2bn contributions to the BT Pension Scheme, offset by favourable working capital movements. In line with our outlook, normalised free cash flowb was £2,440m, down £533m or 18%, driven by increased cash capital expenditure, decrease in EBITDA and higher tax payments.
text: Free cash flow, which includes specific item outflows of £598m (2017/18: £828m) and a £273m (2017/18: £109m) tax benefit from pension deficit payments, was £619m (2017/18: £1,586m). Last year also included payments of £325m for the acquisition of mobile spectrum.
text: The spectrum auction bidding took place across the 2017/18 and 2018/19 financial years. Whilst £325m was on deposit with Ofcom at 31 March 2018, we went on to acquire spectrum for a total price of £304m and the excess deposit balance has since been refunded. We made pension deficit payments of £2,024m (2017/18: £872m) and paid dividends to our shareholders of £1,504m (2017/18: £1,523m).
text: The net cash cost of specific items of £598m (2017/18: £828m) includes restructuring payments of £372m (2017/18: £189m) and regulatory payments of £170m (2017/18: £267m). Last year also included payments of £225m relating to the settlement of warranty claims under the 2015 EE acquisition agreement.
text: b After net interest paid, before pension deficit payments (including the cash tax benefit of pension deficit payments) and specific items.

Questions:
question: What was the net cash inflow from operating activities?
answer: £4,256m
question: What was the tax benefit from pension deficit payments included in Free Cash Flow?
answer: £273m
question: What are the years that cash flow details were reported in the table?
answer: 2017
2018
2019
question: What was the change in Cash generated from operations from 2018 to 2019?
answer: -713
derivation: 4,687 - 5,400
scale: million
question: What is the average tax paid for 2017-2019?
answer: -485
derivation: -(431 + 473 + 551) / 3
scale: million
question: What is the change in the Net cash inflows from operating activities from 2018 to 2019?
answer: -671
derivation: 4,256 - 4,927
scale: million
September 30,
2019
2018
(in thousands)
Cash
$  347
$  374
Restricted cash
9,967
10,000
Other current assets
33
—
Long-term capitalized contract costs
—
33,818
Long-term contracts financing receivable
115,508
—
Other noncurrent assets
1,419
810
Total assets
$  127,274
$  45,002
Trade accounts payable
$  25
$  165
Accrued compensation and other current liabilities
191
—
Due to Cubic
25,143
11,724
Other long-term liabilities
21,605
13
Long-term debt
61,994
9,056
Total liabilities
$  108,958
$  20,958
Total Cubic equity
(603)
(304)
Noncontrolling interests
18,919
24,348
Total liabilities and owners' equity
$ 127,274
$ 45,002

text: The assets and liabilities of OpCo that are included in our Consolidated Balance Sheets at September 30, 2019 and 2018 are as follows:
text: The assets of OpCo are restricted for OpCo’s use and are not available for the general operations of Cubic. OpCo’s debt is non-recourse to Cubic. Cubic’s maximum exposure to loss as a result of its equity interest in the P3 Venture is limited to the $2.7 million outstanding letter of credit, which will be converted to a cash contribution upon completion of the design and build phase of the MBTA Contract.

Questions:
question: What does the table represent?
answer: assets and liabilities of OpCo that are included in our Consolidated Balance Sheets at September 30, 2019 and 2018
question: What will Cubic's outstanding letter of credit be converted to?
answer: a cash contribution upon completion of the design and build phase of the MBTA Contract
question: What are the items under Total assets?
answer: Cash
Restricted cash
Other current assets
Long-term capitalized contract costs
Long-term contracts financing receivable
Other noncurrent assets
question: In which year is the amount of Cash larger?
answer: 2018
derivation: 374>347
question: What is the change in total assets from 2018 to 2019?
answer: 82272
derivation: 127,274-45,002
scale: thousand
question: What is the percentage change in cash?
answer: -7.22
derivation: (347-374)/374
scale: percent
Fiscal Years
2019
2018
% Change
Telecom
$180,938
$ 222,940
(18.8)%
Data Center
114,132
162,098
(29.6)%
Industrial & Defense
204,638
185,360
10.4 %
Total
$499,708
$ 570,398
(12.4)%
Telecom
36.2%
39.1%
Data Center
22.8%
28.4%
Industrial & Defense
41.0%
32.5%
 Total
100.0%
100.0%

text: Comparison of Fiscal Year Ended September 27, 2019 to Fiscal Year Ended September 28, 2018
text: Revenue. In fiscal year 2019, our revenue decreased by $70.7 million, or 12.4%, to $499.7 million from $570.4 million for fiscal year 2018. Revenue from our primary markets, the percentage of change between the years and revenue by primary markets expressed as a percentage of total revenue were (in thousands, except percentages):
text: In fiscal year 2019, our Telecom market revenue decreased by $42.0 million, or 18.8%, compared to fiscal year 2018. The decrease was primarily due to the full year effect of our May 2018 sale of the Japan-based long-range optical subassembly business (the "LR4 Business"), lower sales of carrier-based optical semiconductor products to our Asia customer base, as well as lower sales of products targeting fiber to the home applications.
text: In fiscal year 2019, our Data Center market revenue decreased by $48.0 million, or 29.6%, compared to fiscal year 2018. The decrease was primarily due to lower revenue related to sales of legacy optical products and lasers, partially offset by the recognition of $7.0 million of licensing revenue during the fiscal year ended September 27, 2019.
text: In fiscal year 2019, our I&D market revenues increased by $19.3 million, or 10.4%, compared to fiscal year 2018. The increase was related to higher revenue from sales across the product portfolio.

Questions:
question: What led to I&D market revenues to increase in fiscal year 2019?
answer: higher revenue from sales across the product portfolio.
question: What is the change in Telecom value between fiscal year 2018 and 2019?
answer: -42002
derivation: 180,938-222,940
scale: thousand
question: What is the average Telecom for fiscal year 2018 and 2019?
answer: 201939
derivation: (180,938+222,940) / 2
scale: thousand
question: In which year was Telecom less than 200,000 thousand?
answer: 2019
derivation: locate and analyze Telecom in row 3
question: What was the value of Data Center in 2019 and 2018 respectively?
answer: 114,132
162,098
scale: thousand
question: What was the decrease in the revenue in 2019?
answer: $70.7 million
For the Years Ended December 31,
(in thousands) 
2019
2018
Cash and cash equivalents
$4,777
$1,008
Restricted cash
72
70
Restricted cash included in other assets, noncurrent
--   
70
Total cash, cash equivalents, and restricted cash in the balance sheet 
4,849
$1,148

text: Cash and Cash Equivalents
text: Cash and cash equivalents consist of cash, checking accounts, money market accounts and temporary investments with maturities of three months or less when purchased. As of December 31, 2019 and 2018, the Company had no cash equivalents.
text: Restricted Cash
text: In connection with certain transactions, the Company may be required to deposit assets, including cash or investment shares, in escrow accounts. The assets held in escrow are subject to various contingencies that may exist with respect to such transactions. Upon resolution of those contingencies or the expiration of the escrow period, some or all the escrow amounts may be used and the balance released to the Company. As of December 31, 2019 and 2018, the Company had $72,000 and $140,000, respectively, deposited in escrow as restricted cash for the Shoom acquisition, of which any amounts not subject to claims shall be released to the pre-acquisition stockholders of Shoom pro-rata on the next anniversary dates of the closing date of the Shoom acquisition. As of December 31, 2019 and 2018, $72,000 and $70,000, respectively, was current and included in Prepaid Assets and Other Current Assets on the consolidated balance sheets. As of December 31, 2019 and 2018, $0 and $70,000 was non-current and included in Other Assets on the consolidated balance sheet.
text: The following table provides a reconciliation of cash, cash equivalents and restricted cash reported in the balance sheets that sum to the total of the same amounts show in the statement of cash flows.

Questions:
question: What does cash and cash equivalents consist of?
answer: cash, checking accounts, money market accounts and temporary investments with maturities of three months or less when purchased.
question: What was the amount in escrow as restricted cash at 2019 and 2018 respectively?
answer: 72,000
140,000
question: What was the Cash and cash equivalents in 2019 and 2018 respectively?
answer: $4,777
$1,008
scale: thousand
question: In which year  was Restricted cash included in other assets, noncurrent less than 70 thousands?
answer: 2019
derivation: locate and analyze Restricted cash included in other assets, noncurrent in row 5
question: What is the average Restricted cash for 2018 and 2019?
answer: 71
derivation: (72 + 70) / 2
scale: thousand
question: What was the change in the Cash and cash equivalents from 2018 to 2019?
answer: 3769
derivation: 4,777 - 1,008
scale: thousand
€ million 2019
€ million 2018
(Restated)(a)
Underlying operating profit before tax(b)
9,947
9,463
Tax on underlying operating profit(c)
(2,536)
(2,432)
Operating profit after tax
7,411
7,031
Goodwill
18,067
17,341
Intangible assets
12,962
12,152
Property, plant and equipment
12,062
12,088
Net assets held for sale
81
108
Inventories
4,164
4,301
Trade and other current receivables
6,695
6,482
Trade payables and other current liabilities
(14,768)
(14,457)
Period-end invested capital
39,263
38,015
Average invested capital for the period
38,639
38,749
Return on average invested capital
19.2%
18.1%

text: Return on invested capital
text: Return on invested capital (ROIC) is a measure of the return generated on capital invested by the Group. The measure provides a guide rail for longterm value creation and encourages compounding reinvestment within the business and discipline around acquisitions with low returns and long payback. ROIC is calculated as underlying operating profit after tax divided by the annual average of: goodwill, intangible assets, property, plant and equipment, net assets held for sale, inventories, trade and other current receivables, and trade payables and other current liabilities.
text: (a) Restated following adoption of IFRS 16. See note 1 and note 24 for further details.
text: (b) See reconciliation of operating profit to underlying operating profit on page 30.
text: (c) Tax on underlying operating profit is calculated as underlying operating profit before tax multiplied by underlying effective tax rate of 25.5% (2018: 25.7%) which is shown on page 30.

Questions:
question: How is the underlying operating profit calculated?
answer: underlying operating profit before tax multiplied by underlying effective tax rate
question: What is Return on Invested Capital (ROIC) ?
answer: measure of the return generated on capital invested by the Group
question: How is ROIC calculated?
answer: underlying operating profit after tax divided by the annual average of: goodwill, intangible assets, property, plant and equipment, net assets held for sale, inventories, trade and other current receivables, and trade payables and other current liabilities.
question: What is the average Goodwill?
answer: 17704
derivation: (18,067 + 17,341) / 2
scale: million
question: What is the increase / (decrease) in inventories?
answer: -137
derivation: 4,164 - 4,301
scale: million
question: What is the percentage of tax on underlying operating profit before tax in 2019?
answer: 25.5
derivation: 2,536 / 9,947
scale: percent
question: What does Return on Invested Capital (ROIC) represent? 
answer: provides a guide rail for longterm value creation and encourages compounding reinvestment within the business and discipline around acquisitions with low returns and long payback
DRAM
NAND
(percentage change in average selling prices)
2019 from 2018
(30)%
(44)%
2018 from 2017
37%
(8)%
2017 from 2016
19%
(7)%
2016 from 2015
(35)%
(19)%
2015 from 2014
(11)%
(15)%

text: Volatility in average selling prices for our semiconductor memory and storage products may adversely affect our business.
text: We have experienced significant volatility in our average selling prices, including dramatic declines as noted in the table below, and may continue to experience such volatility in the future. In some prior periods, average selling prices for our products have been below our manufacturing costs and we may experience such circumstances in the future. Average selling prices for our products that decline faster than our costs could have a material adverse effect on our business, results of operations, or financial condition.

Questions:
question: What was the effect on the company when the average selling prices for the products decline faster than the costs?
answer: a material adverse effect on our business, results of operations, or financial condition.
question: What is the percentage change in average selling price of DRAM from 2016 to 2017?
answer: 19%
question: 	 What is the percentage change in average selling price of NAND from 2018 to 2019?
answer: (44)%
question: What is the difference between percentage change in average selling prices of DRAM and NAND in 2019 from 2018?
answer: 14
derivation: 44 - 30 
scale: percent
question: What is the ratio of percentage change in average selling prices of DRAM in '2017 from 2016' to '2018 from 2017'?
answer: 0.51
derivation: 19/37 
question: What is the highest percentage increase in average selling prices of DRAM from 2015 to 2019?
answer: 37
derivation: 37% > 19% > -11% > -30% > -35% 37% is the highest percentage change
scale: percent
Year Ended December 31,
2019
2018
Total revenue
$529,646
$414,673
Total costs and expenses
408,693
261,883
Operating profit
120,953
152,790
Total other income (expense), net
(22,297)
(19,276)
Net income
$98,656
$133,514

text: GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
text: The following table reflects the impact of consolidation of GS Holdings into the Consolidated Statements of Operations for the years indicated.

Questions:
question: Which years does the table show?
answer: 2019
2018
question: What was the total revenue in 2018?
answer: 414,673
scale: thousand
question: What was the operating profit in 2019?
answer: 120,953
scale: thousand
question: How many years did Total costs and expenses exceed $200,000 thousand?
answer: 2
derivation: 2019##2018
question: What was the change in operating profit between 2018 and 2019?
answer: -31837
derivation: 120,953-152,790
scale: thousand
question: What was the percentage change in the net income between 2018 and 2019?
answer: -26.11
derivation: (98,656-133,514)/133,514
scale: percent
Year Ended
(In millions)
March 29, 2019
March 30, 2018
March 31, 2017
Severance and termination benefit costs
$28
$61
$76
Other exit and disposal costs
15
52
80
Asset write-offs
2
25
23
Transition costs
196
272
94
Total restructuring, transition and other costs
$241
$410
$273

text: Fiscal 2017 Plan
text: We initiated a restructuring plan in the first quarter of fiscal 2017 to reduce complexity by means of long-term structural improvements (the Fiscal 2017 Plan), under which we reduced headcount and closed certain facilities. These actions were completed in fiscal 2019 at a cumulative cost of $289 million.
text: Our restructuring, transition and other costs are presented in the table below:
text: Included in our fiscal 2018 other exit and disposal costs is a $29 million impairment charge related to certain land and buildings previously reported as property and equipment that were reclassified to assets held for sale.
text: As of March 29, 2019, the restructuring liabilities were not significant.

Questions:
question: What does the table represent?
answer: Our restructuring, transition and other costs
question: What is the Severance and termination benefit costs for Year ended March 29,2019?
answer: $28
scale: million
question: What is the Total restructuring, transition and other costs for Year ended March 29,2019?
answer: $241
scale: million
question: What is the Total restructuring, transition and other costs for the fiscal years 2019, 2018, 2017?
answer: 924
derivation: 241+410+273
scale: million
question: What is the average Total restructuring, transition and other costs for the fiscal years 2019, 2018, 2017?
answer: 308
derivation: (241+410+273)/3
scale: million
question: What is the change in Total restructuring, transition and other costs from fiscal 2018 to fiscal 2019?
answer: -169
derivation: 241-410
scale: million
Years Ended December 31,
2019
2018
2017
(Dollars in millions)
Interest expense:
Gross interest expense
$2,093
2,230
1,559
Capitalized interest
(72)
(53)
(78)
Total interest expense
$2,021
2,177
1,481

text: Interest Expense
text: Interest expense includes interest on total long-term debt. The following table presents the amount of gross interest expense, net of capitalized interest:

Questions:
question: What does interest expense include?
answer: interest on total long-term debt.
question: What is the total interest expense in 2019?
answer: $2,021
scale: million
question: What segments of interest expense are presented in the table?
answer: Gross interest expense
capitalized interest
question: Which year has the largest total interest expense?
answer: 2018
derivation: 2,177>2,021>1,481
question: What is the change in the gross interest expense in 2019 from 2018?
answer: -137
derivation: 2,093-2,230
scale: million
question: What is the average total interest expense for 2017 to 2019?
answer: 1893
derivation: (2,021+2,177+1,481)/3
scale: million