next-tat/TAT-QA huggingface dataset:
Quarter Ended (2)
July 28, 2017
October 27, 2017
January 26, 2018
April 27, 2018
Net revenues
$ 1,321
$ 1,415
$ 1,539
$ 1,644
Gross profit
$ 824
$ 900
$ 956
$ 1,029
Provision for income taxes (1)
$ 14
$ 48
$ 983
$ 38
Net income (loss)
$ 131
$ 174
$(479 )
$ 290
Net income (loss) per share, basic
$ 0.49
$ 0.65
$(1.79 )
$ 1.09
Net income (loss) per share, diluted
$ 0.47
$ 0.63
$(1.79 )
$ 1.06

text: Selected Quarterly Financial Data (Unaudited)
text: Selected quarterly financial data is as follows (in millions, except per share amounts):
text: (1) In the quarter ended January 26, 2018, our provision for income taxes included significant charges attributable to United States tax reform.
text: (2) The quarters of fiscal 2018 have been adjusted for our retrospective adoption of the new accounting standard Revenue from Contracts with Customers (ASC 606).

Questions:
question: What did the provision for income taxes in the quarter ended January 26, 2018 include?
answer: significant charges attributable to United States tax reform.
question: How have the quarters of fiscal 2018 been adjusted?
answer: for our retrospective adoption of the new accounting standard Revenue from Contracts with Customers (ASC 606).
question: What was the net revenue for the quarter of July 28, 2017?
answer: 1,321
scale: million
question: What was the change in the gross profit between the quarters of January 26 and April 27, 2018?
answer: 73
derivation: 1,029-956
scale: million
question: What was the sum of the net revenues from the last two quarters?
answer: 3183
derivation: 1,539+1,644
scale: million
question: What was the percentage change in Net income (loss) between July 28, 2017 and October 27, 2017?
answer: 32.82
derivation: (174-131)/131
scale: percent
Years ended December 31,
2019 vs 2018
2018 vs 2017
2019
2018
2017
% Change
% Change
(in thousands, except percentages)
Research and development
$ 355,015
$ 230,674
$ 135,997
53.9 %
69.6 %
Percentage of total revenues
22.5 %
21.5 %
20.2 %

text: Research and Development
text: Research and development expenses increased $124.3 million, or 53.9%, for the year ended December 31, 2019 compared to the same period in 2018, due to an increase of $114.4 million in employee-related costs ($45.1 million of which related to stock-based compensation and related payroll taxes), a $7.4 million increase in computer hardware and software costs, and a $2.5 million increase in professional services fees, all as a result of growth in our research and development employee base and expanded development programs.
text: Research and development expenses increased $94.7 million, or 69.6%, for the year ended December 31, 2018 compared to the same period in 2017, due to an increase of $89.6 million in employee-related costs, an increase of $3.1 million in computer hardware and software costs, and a $2.0 million increase in professional services fees, all as a result of growth in our research and development employee base and expanded development programs.

Questions:
question: How much is the research and development expenses for the year ended 2019?
answer: $ 355,015
scale: thousand
question: How much is the research and development expenses for the year ended 2018?
answer: $ 230,674
scale: thousand
question: How much is the research and development expenses for the year ended 2017?
answer: $ 135,997
scale: thousand
question: What is the average research and development expenses for 2018 and 2019?
answer: 292844.5
derivation: (355,015+230,674)/2
scale: thousand
question: What is the average research and development expenses for 2017 and 2018?
answer: 183335.5
derivation: (230,674+135,997)/2
scale: thousand
question: Between year ended 2018 and 2019, which year had higher research and development expenses?
answer: 2019
derivation: 355,015> 230,674
Year Ended December 31,
2019
2018
2017
(In millions)
Net cash from operating activities
$1,869
$1,845
$1,677
Net cash used in investing activities
(1,172)
(1,212)
(1,468)
Net cash used in financing activities
(343)
(122)
(106)
Effect of changes in exchange rates
(13)
(4)
27
Net cash increase
$341
$507
$130

text: Net cash from operating activities. Net cash from operating activities is the sum of (i) net income (loss) adjusted for non-cash items and (ii) changes in net working capital. The net cash from operating activities in 2019 was $1,869 million, increasing compared to $1,845 million in the prior year, mainly due to more favorable changes in net working capital, compensating lower net income.
text: Net cash used in investing activities. Investing activities used $1,172 million of cash in 2019, decreasing from $1,212 million in the prior year. Payments for purchase of tangible assets, net of proceeds, totaled $1,174 million, compared to $1,262 million registered in the prior-year period. The 2019 numbers also included the proceeds from matured marketable securities of $200 million and the net cash outflow of $127 million for the acquisition of Norstel.
text: Net cash used in financing activities. Net cash used in financing activities was $343 million for 2019, compared to the $122 million used in 2018. The 2019 amount included $281 million proceeds from long-term debt, $144 million of long-term debt repayment, $250 million of repurchase of common stock and $214 million of dividends paid to stockholders.

Questions:
question: What led to increase in net cash from operating activities in 2019?
answer: mainly due to more favorable changes in net working capital, compensating lower net income.
question: What was the value of proceeds from matured marketable securities in 2019?
answer: $200 million
question: What was the value of Net cash used in financing activities  in 2019?
answer: $343 million
question: What is the increase/ (decrease) in Net cash from operating activities from the period 2017 to 2019?
answer: 192
derivation: 1,869-1,677
scale: million
question: What is the increase/ (decrease) in Net cash used in investing activities from the period 2017 to 2019?
answer: -296
derivation: 1,172-1,468
scale: million
question: What is the increase/ (decrease) in Net cash used in financing activities from the period 2017 to 2019?
answer: 237
derivation: 343-106
scale: million
Sep 30,
(in millions of €)
2019
2018
% Change
Cash and cash equivalents
12,391
11,066
12 %
Trade and other receivables
18,894
18,455
2 %
Other current financial assets
10,669
9,427
13 %
Contract assets
10,309
8,912
16 %
Inventories
14,806
13,885
7 %
Current income tax assets
1,103
1,010
9 %
Other current assets
1,960
1,707
15 %
Assets classified as held for disposal
238
94
154 %
Total current assets
70,370
64,556
9 %
Goodwill
30,160
28,344
6 %
Other intangible assets
9,800
10,131
(3) %
Property, plant and equipment
12,183
11,381
7 %
Investments accounted for using the equity method
2,244
2,579
(13) %
Other financial assets
19,843
17,774
12 %
Deferred tax assets
3,174
2,341
36 %
Other assets
2,475
1,810
37 %
Total non-current assets
79,878
74,359
7 %
Total assets
150,248
138,915
8 %

text: A.5 Net assets position
text: Our total assets at the end of fiscal 2019 were influenced by positive currency translation effects of € 4.0 billion (mainly goodwill), primarily involving the U. S. dollar.
text: The increase in other current financial assets was driven by higher loans receivable at SFS, which were mainly due to new business and reclassification of non-current loans receivable from other financial assets. While higher loans receivable and receivables from finance leases from new business at SFS contributed also to growth in other financial assets, a large extent of the overall increase resulted from increased fair values of derivative financial instruments.
text: Inventories increased in several industrial businesses, with the build-up most evident at SGRE, Mobility and Siemens Healthineers.
text: Assets classified as held for disposal increased mainly due to reclassification of two investments from investments accounted for using the equity method.
text: The increase in goodwill included the acquisition of Mendix.
text: Deferred tax assets increased mainly due to income tax effects related to remeasurement of defined benefits plans.
text: The increase in other assets was driven mainly by higher net defined benefit assets from actuarial gains.

Questions:
question: What caused the increase in the other financial assets?
answer: The increase in other current financial assets was driven by higher loans receivable at SFS, which were mainly due to new business and reclassification of non-current loans receivable from other financial assets.
question: What caused the increase in the inventories?
answer: Inventories increased in several industrial businesses, with the build-up most evident at SGRE, Mobility and Siemens Healthineers.
question: What caused the deferred tax assets to increase?
answer: Deferred tax assets increased mainly due to income tax effects related to remeasurement of defined benefits plans.
question: What was the average inventories in 2019 and 2018?
answer: 14345.5
derivation: (14,806 + 13,885) / 2
scale: million
question: What is the increase / (decrease) in other current assets from 2018 to 2019?
answer: 253
derivation: 1,960 - 1,707
scale: million
question: What is the increase / (decrease) in total assets from 2018 to 2019?
answer: 11333
derivation: 150,248 - 138,915
scale: million
Year Ended
January 3, 2020
December 28, 2018
December 29, 2017
(in millions)
Acquisition costs
$—
$—
$25
Integration costs
3
29
77
Total acquisition and integration costs
$3
$29
$102

text: Lockheed Martin Transaction
text: On August 16, 2016, a wholly-owned subsidiary of Leidos Holdings, Inc. merged with the IS&GS Business in a Reverse Morris Trust transaction (the "IS&GS Transactions").
text: During fiscal 2017, the Company recorded adjustments to finalize the fair value of acquired assets and liabilities assumed which resulted in a $337 million increase in goodwill. Significant changes included intangible assets, property, plant and equipment, deferred tax assets, other assets, accounts payable and accrued liabilities and deferred tax liabilities.
text: On January 10, 2018, the final amount of the net working capital of the IS&GS Business was determined through a binding arbitration proceeding in accordance with the Separation Agreement with Lockheed Martin. As a result, $24 million was recorded as acquisition costs in the consolidated statements of income for fiscal 2017. On January 18, 2018, the final working capital amount of $105 million was paid to Lockheed Martin, of which $24 million and $81 million was presented as cash flows from operating and investing activities, respectively, on the consolidated statements of cash flows.
text: During fiscal 2018, a tax indemnification liability of $23 million was paid to Lockheed Martin in accordance with the Tax Matters Agreement, which was presented as cash flows from financing activities on the consolidated statements of cash flows.
text: The Company incurred the following expenses related to the acquisition and integration of the IS&GS Business:
text: These acquisition and integration costs have been recorded within Corporate and presented in "Acquisition, integration and restructuring costs" on the consolidated statements of income.

Questions:
question: What was the increase in goodwill in 2017?
answer: $337 million
question: What was the acquisition costs in the consolidated statements of income for fiscal 2017?
answer: $24 million
question: What was the Integration costs in 2020, 2018 and 2017 respectively?
answer: 3
29
77
scale: million
question: In which year was Integration costs more than 20 million?
answer: 2018
2017
derivation: locate and analyze Integration costs in row 6
question: What was the change in the Total acquisition and integration costs from 2017 to 2018?
answer: -73
derivation: 29 - 102
scale: million
question: What was the average Acquisition costs for 2017, 2018 and 2020?
answer: 8.33
derivation: (0 + 0 + 25) / 3
scale: million
December 31,
2019
2018
Cash and cash equivalents
$172,960
$172,704
Restricted cash included in other long-term assets
116
114
Total cash, cash equivalents and restricted cash reported on the Consolidated Statements of Cash Flows
$173,076
$172,818

text: Restricted Cash
text: The following table provides a reconciliation of cash, cash equivalents and restricted cash reported on the Consolidated Balance Sheets to the amounts reported on the Consolidated Statements of Cash Flows (in thousands):
text: As of December 31, 2019 and 2018, restricted cash included a security deposit that is set aside in a bank account and cannot be withdrawn by the Company under the terms of a lease agreement. The restriction will end upon the expiration of the lease.

Questions:
question: What does the table provide?
answer: a reconciliation of cash, cash equivalents and restricted cash reported on the Consolidated Balance Sheets to the amounts reported on the Consolidated Statements of Cash Flows
question: What does restricted cash include?
answer: included a security deposit that is set aside in a bank account and cannot be withdrawn by the Company under the terms of a lease agreement
question: What is the amount spent on cash and cash equivalents in 2019 and 2018 respectively?
answer: 172,960
172,704
scale: thousand
question: What was the percentage change in Cash and cash equivalents from 2018 to 2019?
answer: 0.15
derivation: (172,960-172,704)/172,704
scale: percent
question: For how many years was the amount of total cash, cash equivalents and restricted cash reported on the Consolidated Statements of Cash Flows more than 150,000 thousand?
answer: 2
derivation: 172,818##173,076
question: What was the change in Restricted cash included in other long-term assets from 2018 to 2019?
answer: 2
derivation: 116-114 
scale: thousand
Fiscal Year 2019
First Quarter
Second Quarter
Third Quarter
Fourth Quarter
Net sales
$340,583
$356,040
$383,993
$280,572
Gross profit
57,128
70,535
82,441
12,755
Net income (loss) attributable to Cal-Maine Foods, Inc.
12,406
21,807
39,777
(19,761)
Net income (loss) per share:
Basic
$0.26
$0.45
$0.82
$(0.41)
Diluted
$0.26
$0.45
$0.82
$(0.41)
Fiscal Year 2018
First Quarter
Second Quarter
Third Quarter
Fourth Quarter
Net sales
$262,845
$361,172
$435,820
$443,095
Gross profit
17,336
82,396
120,098
141,216
Net income (loss) attributable to Cal-Maine Foods, Inc.
(15,993)
(26,136)
96,294
71,767
Net income (loss) per share:
Basic
$(0.33)
$(0.54)
$1.99
$1.48
Diluted
$(0.33)
$(0.54)
$1.99
$1.48

text: 16. Quarterly Financial Data: (unaudited, amount in thousands, except per share data):
text: During the Company's second quarter of fiscal 2019 and second quarter of fiscal 2018, we recorded $2.3 million and $80.8 million, respectively, primarily related to the legal settlement of several antitrust claims against the Company. Also during the second quarter of fiscal 2018, the Tax Cuts and Jobs Act of 2017 was enacted. This resulted in an initial revaluation of our deferred tax liabilities during the third quarter which favorably impacted our results by $35.0 million. In the fourth quarter of fiscal 2018, we completed our analysis of the Act and recorded additional tax benefit of $8.0 million.

Questions:
question: What is the total net sales for the year ending 2019?
answer: 1361188
derivation: 340,583 + 356,040 + 383,993 + 280,572
scale: thousand
question: What is the percentage increase / (decrease) in the diluted net income (loss) per share from 2019 to 2018?
answer: -58.79
derivation: 0.82 / 1.99 - 1
scale: percent
question: What is the increase in the gross profit in 2019 from 1st quarter to 2nd quarter?
answer: 13407
derivation: 70,535 - 57,128
scale: thousand
question: What was the additional tax benefit recorded in 2018?
answer: 8.0
scale: million
question: When was the Tax Cuts and Jobs Act of 2017 enacted?
answer: 2018
question: What was the impact of initial revaluation of our deferred tax liabilities during the third quarter?
answer: favorably impacted our results by $35.0 million.
scale: million
Total  
Less than
1 Year
1-3 years    
3-5 years  
More than
5 years
Contractual Obligations:                        
Debt obligations
$180,500
$9,500
$28,500
$142,500
$—
Interest on debt obligations  
25,582
8,333
14,952
2,297
—
Inventory unconditional purchase obligations
51,241
51,241
—
—
—
Contractual commitments
94,000
23,500
47,000
23,500
—
Non-cancellable operating lease obligations
104,678
22,733
41,854
23,804
16,287
Deferred payments for an acquisition
15,000
4,000
8,000
3,000
—
Contingent consideration for an acquisition
6,298
4,236
2,013
49
—
Other liabilities  
379
124
249
6
—
Total contractual cash obligations 
$477,678
$123,667
$142,568
$195,156
$16,287

text: Contractual Obligations
text: The following summarizes our contractual obligations at June 30, 2019, and the effect such obligations are expected to have on our liquidity and cash flow in future periods (in thousands):
text: The contractual obligations referenced above are more specifically defined as follows:
text: Debt obligations relate to amounts owed under our Credit Agreement.
text: Inventory unconditional purchase obligations represent the purchase of long lead-time component inventory that our contract manufacturers procure in accordance with our forecast. We expect to honor the inventory purchase commitments within the next 12 months.
text: Contractual commitments to suppliers for future services.
text: Deferred payments represent Data Center Business consideration obligation of $1.0 million per quarter.
text: Contingent consideration for the Capital Financing Business acquisition, at fair value. Actual payments could be different
text: Non-cancelable operating lease obligations represent base rents and operating expense obligations.
text: Other liabilities include our commitments towards debt related fees and specific arrangements other than inventory.
text: The amounts in the table above exclude immaterial income tax liabilities related to uncertain tax positions as we are unable to reasonably estimate the timing of the settlement.
text: We did not have any material commitments for capital expenditures as of June 30, 2019.

Questions:
question: What did Debt obligations relate to?
answer: amounts owed under our Credit Agreement.
question: What does Inventory unconditional purchase obligations represent?
answer: the purchase of long lead-time component inventory that our contract manufacturers procure in accordance with our forecast
question: What was the total amount of interest on debt obligations?
answer: 25,582
scale: thousand
question: How many types of contractual obligations had a total that exceeded $100,000 thousand?
answer: 2
derivation: Debt obligations##Non-cancellable operating lease obligations
question: What was the difference in the total between Contractual commitments and Inventory unconditional purchase obligations?
answer: 42759
derivation: 94,000-51,241
scale: thousand
question: What was the difference in the total between Deferred payments for an acquisition and Contingent consideration for an acquisition?
answer: 8702
derivation: 15,000-6,298
scale: thousand
September 28, 2019
As Reported
Adjustments due to Topic 606
September 28, 2019
As Adjusted - Without
Adoption of Topic 606
ASSETS
   Contract assets
$90,841
$90,841
$—
Inventories
700,938
(81,895)
782,833
LIABILITIES AND SHAREHOLDERS' EQUITY
Other accrued liabilities
$106,461
$(375)
$106,836
Retained earnings
1,178,677
9,321
1,169,356

text: 15. Revenue from Contracts with Customers
text: Impact of Adopting Topic 606
text: The effects of the adoption on the Company's Consolidated Financial Statements for the fiscal year ended September 28, 2019 was as follows (in thousands):

Questions:
question: What was the adjustments due to Topic 606 for Contract Assets?
answer: 90,841
scale: thousand
question: What was the balance before the adjustment due to Topic 606 for Retained earnings?
answer: 1,178,677
scale: thousand
question: What was the balance after the adjustment due to Topic 606 for Inventories?
answer: 782,833
scale: thousand
question: How many types of assets and liabilities had adjustments that exceeded $10,000 thousand?
answer: 2
derivation: Contract assets##Inventories
question: What was the difference between the balance before adjustment for Retained earnings and Other accrued liabilities?
answer: 1072216
derivation: 1,178,677-106,461
scale: thousand
question: What was the percentage change in other accrued liabilities due to adjustment from Topic 606?
answer: 0.35
derivation: (106,836-106,461)/106,461
scale: percent
Year Ended
April 26, 2019
April 27, 2018
April 28, 2017
Dividends per share declared
$ 1.60
$ 0.80
$ 0.76
Dividend payments allocated to additional paid-in capital
$ 403
$ 106
$ 88
Dividend payments allocated to retained earnings (accumulated deficit)
$ —
$ 108
$ 120

text: Dividends
text: The following is a summary of our fiscal 2019, 2018 and 2017 activities related to dividends on our common stock (in millions, except per share amounts).
text: On May 22, 2019, we declared a cash dividend of $0.48 per share of common stock, payable on July 24, 2019 to shareholders of record as of the close of business on July 5, 2019. The timing and amount of future dividends will depend on market conditions, corporate business and financial considerations and regulatory requirements. All dividends declared have been determined by the Company to be legally authorized under the laws of the state in which we are incorporated.

Questions:
question: What did the company declare regarding dividends?
answer: a cash dividend of $0.48 per share of common stock, payable on July 24, 2019 to shareholders of record as of the close of business on July 5, 2019.
question: Which years does the table provide information for?
answer: 2019
2018
2017
question: What do the timing and amount of future dividends depend on?
answer: market conditions, corporate business and financial considerations and regulatory requirements.
question: What was the change in the Dividends per share declared between 2018 and 2019?
answer: 0.8
derivation: 1.60-0.80
question: What was the change in the Dividend payments allocated to retained earnings (accumulated deficit) between 2017 and 2018?
answer: -12
derivation: 108-120
scale: million
question: What was the percentage change in the Dividend payments allocated to additional paid-in capital between 2017 and 2018?
answer: 20.45
derivation: (106-88)/88
scale: percent
Fiscal Years
Year-Over-Year Change
2019
2018
Amount
Percentage
Interest expense
$(350)
$(108)
$(242)
224%
Interest income and other expense, net
189
77
112
145%
$(161)
$(31)
$(130)
419%

text: Interest Expense and Interest Income and Other Expense, net
text: The table below sets forth the changes in interest expense and interest income and other expense, net, for the fiscal year ended December 29, 2019, as compared to fiscal year ended December 30, 2018 (in thousands, except percentage data):
text: The $242,000 increase in interest expense was attributable to higher line of credit balance in 2019 compared to 2018. The $112,000 increase in interest income and other expenses was attributable to increase in interest income from money market account with Heritage Bank.

Questions:
question: What are the respective interest expense in 2018 and 2019?
answer: 108
350
scale: thousand
question: What are the respective net values of interest income and other expenses in 2018 and 2019?
answer: 77
189
scale: thousand
question: What is the increase in interest expense between 2018 and 2019?
answer: $242,000
question: What is the average interest expense in 2018 and 2019?
answer: 229
derivation: (108 + 350)/2 
scale: thousand
question: What is the average net interest income and other expense in 2018 and 2019?
answer: 133
derivation: (77 + 189)/2 
scale: thousand
question: What is the average total interest expense and interest income and other expense, net, in 2018 and 2019?
answer: -96
derivation: -(31 + 161)/2 
scale: thousand