next-tat/TAT-QA huggingface dataset:
Secured loans excluding deposits
Unsecured loans
Deposits
Total Indebtedness
Note 1
Note 2
Note 3
Indebtedness at the beginning of the financial year
i) Principal Amount
44
181
3
228
ii) Interest due but not paid
-
-
-
-
iii) Interest accrued but not due
-
-
-
-
Total (i+ii+iii)
44
181
3
228
Change in Indebtedness during the financial year
• Addition
-
-
1
1
• Reduction
(5)
(181)
-
(186)
Net change
(5)
(181)
1
(185)
Indebtedness  at the end  of the financial year
i) Principal amount
39
-
4
43
ii) Interest due but not paid
-
-
-
-
iii) Interest accrued but not due
-
-
-
-
Total (i+ii+iii)
39
-
4
43

text: V. INDEBTEDNESS
text: Indebtedness of the Company including interest outstanding/accrued but not due for payment
text: Notes:
text: 1. Secured loans excluding deposits of `39 crore as at March 31, 2019, represents obligations under finance lease including current portion of obligations.
text: 2. Opening balance as at April 1, 2018, of unsecured loans represent bank overdraft of `181 crore.
text: 3. Deposits represent amounts received from lessee for the premises given on sub-lease and from vendors for contracts to be executed.

Questions:
question: What was the value of deposits as at March 31, 2019?
answer: `39 crore
question: What are deposits?
answer: amounts received from lessee for the premises given on sub-lease and from vendors for contracts to be executed.
question: What is the value of the bank overdraft as at April 1, 2018?
answer: `181 crore
question: At the beginning of the financial year, what percentage of total indebtedness is made up of deposits?
answer: 1.32
derivation: 3/228 
scale: percent
question: What is the change in total indebtedness between the beginning and end of the financial year?
answer: -185
derivation: 43-228
question: At the beginning of the financial year, what percentage of total indebtedness is made up of unsecured loans?
answer: 79.39
derivation: 181/228
scale: percent
2019
2018
Raw Materials and Component Parts
$11,600
$ 16,206
Work in Progress
8,896
8,216
Finished Goods
2,860
1,764
$23,356
$ 26,186

text: 6. Inventories
text: Inventories at April 30, 2019 and 2018, respectively, consisted of the following (in thousands):
text: For the year ended April 30, 2018, the Company recorded a non-cash write-down of approximately $5.6 million of inventory. Inventory write-down resulted from two principal factors: (1) adoption by satellite manufacturers of policies precluding the use of parts and components over ten years old. This policy was unanticipated and resulted in reduced likelihood of FEI being able to use inventory that exceeds that threshold, and (2) changing technology associated with the advanced analog-to-digital converters which enables direct synthesis of certain frequencies for which FEI previously provided frequency conversion technology, reducing the likelihood that some parts and components associated with frequency conversion will be usable. Additionally, the Company’s new inventory reserve policy resulted in a charge of $1.1 million in the fiscal year ended April 30, 2019. Inventory reserves included in inventory were $6.6 million and $5.5 million for the fiscal years ended April 30, 2019 and 2018, respectively.

Questions:
question: What is the amount of raw materials and component parts in 2019 and 2018 respectively?
answer: $11,600
$ 16,206
scale: thousand
question: What is the amount of work in progress inventory in 2019 and 2018 respectively?
answer: 8,896
8,216
scale: thousand
question: What is the amount of finished goods in 2019 and 2018 respectively?
answer: 2,860
1,764
scale: thousand
question: What is the average amount of raw materials and component parts in 2018 and 2019?
answer: 13903
derivation: (11,600+16,206)/2
scale: thousand
question: In 2019, what is the percentage constitution of finished goods among the total inventory amount?
answer: 12.25
derivation: 2,860/23,356
scale: percent
question: What is the percentage change of amount of inventory from 2018 and 2019 ?
answer: -10.81
derivation: (23,356-26,186)/26,186
scale: percent
2019
2018
2017
(in thousands)
Shares
Amount
Shares
Amount
Shares
Amount
January 1,
$6,620
$34,892
$39,385
Authorizations (1)
$60,000
$27,003
$ -
Repurchases
(333)
$(21,136)
(1,001)
$(55,275)
(99)
$(4,493)
December 31,
$45,484
$6,620
$34,892

text: Stock repurchases
text: (1) On March 15, 2019, the Company announced that the Board of Directors extended the expiration date of the current stock repurchase program to June 30, 2020 and increased the amount of common stock the Company is authorized to repurchase by $60 million.

Questions:
question: When did the company announce that the Board of Directors extended the expiration date of the current stock repurchase program?
answer: March 15, 2019
question: What were the amounts that the company is authorised to repurchase in 2019 and 2018 respectively?
answer: $60,000
$27,003
scale: thousand
question: What were the respective amounts of stock repurchases made by the company as at January 1, 2018 and 2019 respectively?
answer: $34,892
$6,620
scale: thousand
question: What is the value of stock repurchases as at January 1, 2019 as a percentage of the stock repurchases as at January 1, 2018?
answer: 18.97
derivation: 6,620/34,892 
scale: percent
question: What is the average stock repurchases as at January 1, 2017 and 2018?
answer: 37138.5
derivation: (39,385 + 34,892)/2 
scale: thousand
question: What is the percentage change in stock repurchases authorizations made in 2018 and 2019?
answer: 122.2
derivation: (60,000 - 27,003)/27,003 
scale: percent
December 31, 2018
Cost
Accumulated amortization
Net book value
$
$
$
Acquired technology
15,556
7,875
7,681
Software development costs
24,963
9,226
15,737
Acquired customer relationships
495
346
149
Purchased software
6,973
4,503
2,470
Other intangible assets
591
556
35
48,578
22,506
26,072

text: Intangible Assets
text: Internal software development costs of $2,526 and $12,666 were capitalized during the years ended December 31, 2019 and 2018, respectively, and are classified within software development costs as an intangible asset. Amortization expense related to the capitalized internally developed software was $7,464 and $3,832 for the years ended December 31, 2019 and 2018, respectively, and is included in cost of revenues, sales and marketing and general and administrative expenses in the accompanying Consolidated Statements of Operations and Comprehensive Loss.
text: Expressed in US $000's except share and per share amounts

Questions:
question: What financial items does intangible assets comprise of?
answer: Acquired technology
Software development costs
Acquired customer relationships
Purchased software
Other intangible assets
question: What information does the table show?
answer: Intangible Assets
question: What is the cost of acquired technology as at December 31, 2018?
answer: 15,556
scale: thousand
question: How much is the 2019 software development costs excluding the internal software development costs of $12,666?
answer: 12297
derivation: 24,963-12,666
scale: thousand
question: What is the average amortization expense relating to the capitalized internally developed software for 2018 and 2019?
answer: 5648
derivation: (7,464+3,832)/2
scale: thousand
question: Between 2018 and 2019 year end, which year had a higher amount of intangible assets?
answer: 2019
derivation: 48,578>22,506
Leased land and buildings
Leased plants and machinery
Leased fixtures, fittings, tools and equipment
Total right-of-use assets
£m
£m
£m
£m
Cost:
Transition adjustment at 1st January 2019
27.2
7.0
1.9
36.1
Reclassification from long-term prepayments
5.1
–
–
5.1
Additions
7.2
4.2
0.3
11.7
Acquisitions
0.8
0.3
–
1.1
Disposals
(0.2)
(0.1)
–
(0.3)
Exchange adjustments
(1.5)
(0.4)
(0.1)
(2.0)
At 31st December 2019
38.6
11.0
2.1
51.7
Depreciation:
Charged in the year
7.0
3.7
0.6
11.3
Disposals
(0.1)
–
–
(0.1)
Exchange adjustments
(0.2)
(0.1)
–
(0.3)
At 31st December 2019
6.7
3.6
0.6
10.9
Net book value:
At 31st December 2019
31.9
7.4
1.5
40.8

text: 14 Leases
text: Right-of-use assets
text: The vast majority of the right-of-use asset value relates to leased property where the Group leases a number of office and warehouse sites in a number of geographical locations. The remaining leases are largely made up of leased motor vehicles, where the Group makes use of leasing cars for sales and service engineers at a number of operating company locations. The average lease term is 4.3 years.

Questions:
question: What is the vast majority of the right-of-use asset value related to?
answer: leased property where the Group leases a number of office and warehouse sites in a number of geographical locations
question: What is the average lease term?
answer: 4.3 years
question: What are the different types of leases making up the right-of-use assets in the table?
answer: Leased land and buildings
Leased plants and machinery
Leased fixtures, fittings, tools and equipment
question: Which type of lease had the largest amount of Acquisitions?
answer: Leased land and buildings
derivation: 0.8>0.3>0
question: What was the total net book value of leased land and buildings and leased plant and machinery?
answer: 39.3
derivation: 31.9+7.4
scale: million
question: What was the sum of net book values of leased land and buildings and leased plant and machinery as a percentage of the net book value of the total right-of-use assets?
answer: 96.32
derivation: (31.9+7.4)/40.8
scale: percent
December 31,
2018
2019
Balance at beginning of year
(12,749)
(13,364)
Charged to cost of sales
(2,958)
(4,748)
Reversals
723
915
Utilization of the provision
1,978
4,994
Foreign currency translation effect
(358)
(324)
Balance at end of year
(13,364)
(12,527)

text: NOTE 8. INVENTORIES
text: The changes in the allowance for obsolescence are as follows:
text: On December 31, 2019, our allowance for inventory obsolescence amounted to €12,527, which is 6.7% of total inventory. The major part of the allowance is related to components and raw materials. The additions for the years 2018 and 2019 mainly relate to inventory items which ceased to be used due to technological developments and design changes which resulted in obsolescence of certain parts.
text: The cost of inventories recognized as costs and included in cost of sales amounted to €510.2 million (2018: €365.8 million).

Questions:
question: What does the table show?
answer: changes in the allowance for obsolescence
question: What is the major part of the obsolescence allowance?
answer: components and raw materials
question: What was the Balance at beginning of year 2019?
answer: (13,364)
question: What is the percentage change in Balance at end of year from 2018 to 2019?
answer: -6.26
derivation: ( -12,527 - (-13,364))/-13,364
scale: percent
question: Which component caused the greatest increase in allowance for inventory obsolescence in 2019?
answer: Charged to cost of sales
derivation: Find the largest negative number in COL4 ROWS 4 to 7
question: What is the change in reversals from 2018 to 2019?
answer: 192
derivation: 915-723
Years Ended September 30,
2019
2018
2017
Company-Sponsored Research and Development Expense:
Cubic Transportation Systems
$  10,948
$  13,394
$  26,308
Cubic Mission Solutions
27,111
22,745
11,949
Cubic Global Defense
10,573
16,259
14,395
Unallocated corporate expenses
1,500
—
—
Total company-sponsored research and development expense
$  50,132
$  52,398
$  52,652

text: Strategic Innovation-focused Investment of Capital
text: We target markets that have the potential for above-average growth and profit margins where domain expertise, innovation, technical competency and contracting dynamics can help to create meaningful barriers to entry. We will strategically reinvest our cash in key program captures, internal research and development (R&D), and acquisitions to target priority markets and help ensure market leading positions to drive long-term shareholder return.
text: We are committed to using innovation and technology to address our customers’ most pressing problems and demanding requirements. We have made meaningful and recognized contributions to technological advancements within our industries.
text: The cost of company-sponsored R&D activities included in our Consolidated Statements of Operations are as follows (in thousands):

Questions:
question: Which markets does the company target?
answer: markets that have the potential for above-average growth and profit margins where domain expertise, innovation, technical competency and contracting dynamics can help to create meaningful barriers to entry.
question: Where will the company strategically reinvest their cash?
answer: in key program captures, internal research and development (R&D), and acquisitions to target priority markets and help ensure market leading positions to drive long-term shareholder return
question: What are the types of company-sponsored R&D activities in the table?
answer: Cubic Transportation Systems
Cubic Mission Solutions
Cubic Global Defense
Unallocated corporate expenses
question: How many types of company-sponsored R&D activities are there in the table?
answer: 4
derivation: Cubic Transportation Systems##Cubic Mission Solutions##Cubic Global Defense##Unallocated corporate expenses
question: What is the change in the total company-sponsored research and development expense in 2019 from 2018?
answer: -2266
derivation: 50,132-52,398
scale: thousand
question: What is the percentage change in Cubic Mission Solutions in 2019 from 2018?
answer: 19.2
derivation: (27,111-22,745)/22,745
scale: percent
Fiscal 2019
Fiscal 2018
Amount
Percentage of total net sales
Amount
Percentage of total net sales
Microelectronics
$632,176
44.2%
$1,036,354
54.5%
Materials processing
404,878
28.3%
520,904
27.4%
OEM components and instrumentation
266,788
18.6%
220,823
11.6%
Scientific and government programs
126,798
8.9%
124,492
6.5%
Total
$1,430,640
100.0%
$1,902,573
100.0%

text: Net Sales
text: Market Application
text: The following table sets forth, for the periods indicated, the amount of net sales and their relative
percentages of total net sales by market application (dollars in thousands):
text: During fiscal 2019, net sales decreased by $471.9 million, or 25%, compared to fiscal 2018, with decreases in the microelectronics and materials processing markets, partially offset by increases in the OEM components and instrumentation market. Ondax, which we acquired on October 5, 2018, contributed $6.4 million in incremental net sales to the materials processing market in the ILS segment in fiscal 2019. In fiscal 2019, we continued to experience weaker demand in the microelectronics and materials processing markets. Entering fiscal 2020, we have started seeing indications which could lead to increased future demand in the microelectronics flat panel display market, but this is balanced by possible continuing headwinds in the global materials processing industry.

Questions:
question: What is the change in net sales in 2019?
answer: decreased by $471.9 million
question: What is the amount of Microelectronics in 2019?
answer: $632,176
scale: thousand
question: In which years is net sales calculated?
answer: 2019
2018
question: In which year was Materials processing a larger percentage of total net sales?
answer: 2019
derivation: 28.3%>27.4%
question: What was the change in the amount of OEM components and instrumentation in 2019 from 2018?
answer: 45965
derivation: 266,788-220,823
scale: thousand
question: What was the percentage change in the amount of OEM components and instrumentation in 2019 from 2018?
answer: 20.82
derivation: (266,788-220,823)/220,823
scale: percent
For the Years Ended December 31,
2019
2018
2017
Amount
% of Revenue
Amount
% of Revenue
Amount
% of Revenue
(In millions, except percentages)
Revenues
$13.2
100%
$82.3
100%
$50.5
100%
Cost of revenues
1.9
14%
15.3
19%
6.0
12%
Gross profit
11.3
86%
67.0
81%
44.5
88%
Operating expenses:
Selling, general and administrative (1)
31.7
240%
32.2
39%
28.6
57%
Research and development
2.0
15%
2.1
2%
1.5
3%
Total operating expenses
33.7
225%
34.3
41%
30.1
60%
Other income (expense)
(0.3)
(2)%
(4.0)
(5)%
2.2
4%
Income (loss) before income taxes
(22.7)
(172%)
28.7
35%
16.6
33%
Income tax provision (benefit)
(6.2)
(47%)
8.0
10%
(6.2)
(12)%
Net income (loss)
$(16.5)
(125)%
$20.7
25%
$22.8
45%
(1) Includes stock based compensation
$1.0
8%
$1.6
2%
$0.8
2%

text: Results of Operations
text: We operate a cybersecurity business, focused on licensing and enforcement, providing advisory services, developing mobile security applications, and investing in emerging cybersecurity technologies and intellectual property. The following table summarizes our results of operations for the periods presented and as a percentage of our total revenue for those periods based on our consolidated statement of operations data. The year to year comparison of results of operations is not necessarily indicative of results of operations for future periods.

Questions:
question: What are the respective revenues from operations in 2018 and 2019 respectively?
answer: $82.3
$13.2
scale: million
question: What are the respective cost of revenues from operations in 2018 and 2019 respectively?
answer: 15.3
1.9
scale: million
question: What are the respective gross profit from operations in 2018 and 2019 respectively?
answer: 67.0
11.3
scale: million
question: What is the average revenue between 2017 to 2019?
answer: 48.67
derivation: (50.5 + 82.3 + 13.2)/3 
scale: million
question: What is the percentage change in cost of revenue between 2017 and 2018?
answer: 155
derivation: (15.3-6)/6 
scale: percent
question: What is the percentage change in gross profit between 2018 and 2019?
answer: -83.13
derivation: (11.3-67)/67 
scale: percent
Fiscal Years Ended March 31,
2019
2018
2017
Net sales (1)
$1,382,818
$1,200,181
$757,338
Cost of sales (1)
924,276
860,744
571,944
Gross Margin (GAAP) (1)
458,542
339,437
185,394
Gross margin as a % of net sales
33.2%
28.3%
24.5%
Non-GAAP adjustments:
Plant start-up costs (2)
(927)
929
427
Stock-based compensation expense
2,756
1,519
1,384
Adjusted gross margin (non-GAAP) (1)
$460,371
$341,885
$187,205
Adjusted gross margin as a % of net sales
33.3%
28.5%
24.7%

text: Non-GAAP Financial Measures
text: To complement our Consolidated Statements of Operations and Cash Flows, we use non-GAAP financial measures of Adjusted gross margin, Adjusted operating income, Adjusted net income, and Adjusted EBITDA. We believe that Adjusted gross margin, Adjusted operating income, Adjusted net income, and Adjusted EBITDA are complements to U.S. GAAP amounts and such measures are useful to investors. The presentation of these non-GAAP measures is not meant to be considered in isolation or as an alternative to net income as an indicator of our performance, or as an alternative to cash flows from operating activities as a measure of liquidity.
text: The following table provides a reconciliation from U.S. GAAP Gross margin to non-GAAP Adjusted gross margin (amounts in thousands):
text: (1) Fiscal years ending March 31, 2018 and 2017 adjusted due to the adoption of ASC 606.
text: (2) $0.9 million in costs incurred during fiscal year 2018 related to the relocation of the Company's tantalum powder facility equipment from Carson City, Nevada to its existing Matamoros, Mexico plant were reclassified from “Plant start-up costs” to “Restructuring charges” during fiscal year 2019.

Questions:
question: Which years does the table provide information for the  reconciliation from U.S. GAAP Gross margin to non-GAAP Adjusted gross margin?
answer: 2019
2018
2017
question: What were the net sales in 2018?
answer: 1,200,181
scale: thousand
question: What was the gross margin (GAAP) in 2017?
answer: 185,394
scale: thousand
question: What was the change in net sales between 2017 and 2019?
answer: 625480
derivation: 1,382,818-757,338
scale: thousand
question: How many years did cost of sales exceed $800,000 thousand?
answer: 2
derivation: 2019##2018
question: What was the percentage change in Stock-based compensation expense between 2018 and 2019?
answer: 81.44
derivation: (2,756-1,519)/1,519
scale: percent
Year Ended December 31,
% Change
2019 vs. 2018
2019
2018
2019 vs. 2018
Cost of revenue(1):
Cost of SaaS and license revenue
$50,066
$44,933
11%
Cost of hardware and other revenue
133,533
100,782
32%
Total cost of revenue
$183,599
$145,715
26%
% of total revenue
37%
35%

text: Comparison of Years Ended December 31, 2019 to December 31, 2018
text: The following tables in this section set forth our selected consolidated statements of operations (in thousands), data for the percentage change and data as a percentage of revenue for the years ended December 31, 2019 and 2018. Certain previously reported amounts in the consolidated statements of operations for the year ended December 31, 2018 have been reclassified to conform to our current presentation to reflect interest income as a separate line item, which was previously included in other income, net.
text: Cost of Revenue
text: (1) Excludes amortization and depreciation shown in operating expenses.
text: The $37.9 million increase in cost of revenue in 2019 as compared to 2018 was the result of a $32.8 million, or 32%, increase in cost of hardware and other revenue and a $5.1 million, or 11%, increase in cost of SaaS and license revenue. Our cost of software license revenue included within cost of SaaS and license revenue decreased $0.4 million to $1.3 million during 2019 as compared to $1.7 million during 2018. The increase in cost of Alarm.com segment hardware and other revenue related primarily to an increase in the number of hardware units shipped in 2019 as compared to 2018. The increase in cost of  corresponding increase in amounts paid to wireless network providers.
text: Cost of hardware and other revenue as a percentage of hardware and other revenue was 81% and 78% for the years ended December 31, 2019 and 2018, respectively. Cost of SaaS and license revenue as a percentage of SaaS and license revenue was 15% for each of the years ended December 31, 2019 and 2018. Cost of software license revenue as a percentage of software license revenue was 3% and 4% for the years ended December 31, 2019 and 2018, respectively. The increase in cost of hardware and other revenue as a percentage of hardware and other revenue in 2019 as compared to 2018 is a reflection of the mix of product sales during the periods.

Questions:
question: What was the Cost of SaaS and license revenue in 2019?
answer: $50,066
scale: thousand
question: What was the Cost of hardware and other revenue in 2018?
answer: 100,782
scale: thousand
question: What was the total cost of revenue in 2018?
answer: $145,715
scale: thousand
question: How many years did total cost of revenue exceed $150,000 thousand?
answer: 1
derivation: 2019
question: How many costs of revenue exceeded $100,000 thousand in 2019?
answer: 1
derivation: Cost of hardware and other revenue
question: What was the change in total cost of revenue as a percentage of total revenue between 2018 and 2019?
answer: 2
derivation: 37-35
scale: percent