Source document: frequency-electronics-inc_2019

Question: As of 2019, what is the amount of money accrued for the payment of interest and penalties?
Facts: $64,000
Answer: $64,000

Question: What is the Balance at the beginning of the fiscal year for 2019?
Facts: $1,264
Answer: $1,264 thousand

Question: What are the amounts of interest and penalties recognized by the company for fiscal years ended April 30, 2019 and 2018 respectively?
Facts: $3,000; $54,000
Answer: $54,000; $3,000

Question: What is the change in the beginning balance between fiscal years 2019 and 2018?
Facts: 1,264; 1,626
Derivation: 1,264-1,626
Answer: -362 thousand

Question: Which fiscal year has a higher ending balance at the end of the year?
Facts: 2018
Derivation: Look at Row 7 and compare the values in COL3 and COL4
Answer: 2018

Question: What is the average ending balance for fiscal years 2018 and 2019?
Facts: 1,258; 1,264
Derivation: (1,258 +1,264)/2
Answer: 1261 thousand

Question: What is the amount of vacation and other compensation in 2019 and 2018 respectively?
Facts: $1,433; $1,659
Answer: $1,659; $1,433 thousand

Question: What is the amount of incentive compensation in 2019 and 2018 respectively?
Facts: 346; 411
Answer: 346; 411 thousand

Question: What is the amount of payroll taxes in 2019 and 2018 respectively?
Facts: 113; 155
Answer: 155; 113 thousand

Question: What is the average amount of payroll taxes for 2018 and 2019?
Facts: 113; 155
Derivation: (155+113)/2
Answer: 134 thousand

Question: What is the difference in the total accrued liabilities between 2018 and 2019?
Facts: 3,416; 3,571
Derivation: 3,571-3,416
Answer: 155 thousand

Question: In 2019, what is the percentage constitution of warranty reserve among the total accrued liabilities?
Facts: 3,571; 529
Derivation: 529/3,571
Answer: 14.81 percent

Question: What is the revenue from Belgium in 2019 and 2018 respectively?
Facts: $49; $64
Answer: $49; $64 thousand

Question: What is the revenue from France in 2019 and 2018 respectively?
Facts: 154; 40
Answer: 40; 154 thousand

Question: What does the table show?
Facts: For the years ended April 30, 2019 and 2018, revenues, based on the location of the procurement entity and excluding intersegment sales
Answer: For the years ended April 30, 2019 and 2018, revenues, based on the location of the procurement entity and excluding intersegment sales

Question: What is the average revenue from Singapore in 2018 and 2019?
Facts: 215; 376
Derivation: (215+ 376)/2
Answer: 295.5 thousand

Question: In 2019, how many countries have revenues of less than $100 thousand?
Facts: Belgium; France; Germany; Russia; South Korea
Derivation: Belgium ## France ## Russia ## Germany##South Korea
Answer: 5

Question: In 2018, what is the difference in revenue between South Korea and Singapore?
Facts: 314; 376
Derivation: 376-314
Answer: 62 thousand

Question: What is the percentage of revenue from FEI-NY in 2018 and 2019 respectively?
Facts: 68.4%; 76.9%
Answer: 68.4%; 76.9%

Question: What is the percentage of revenue from FEI-Zyfer in 2018 and 2019 respectively?
Facts: 24.7; 38.8
Answer: 38.8; 24.7

Question: What does the table show?
Facts: for the fiscal years ended April 30, 2019 and 2018, the percentage of consolidated net sales represented by certain items in the Company’s consolidated statements of operations
Answer: for the fiscal years ended April 30, 2019 and 2018, the percentage of consolidated net sales represented by certain items in the Company’s consolidated statements of operations

Question: What is the difference in percentage of revenues from FEI-NY between 2019 and 2018?
Facts: 68.4; 76.9
Derivation: 76.9-68.4
Answer: 8.5 percent

Question: What is the average percentage of revenues from FEI-Zyfer in 2018 and 2019?
Facts: 24.7; 38.8
Derivation: (24.7+38.8)/2
Answer: 31.75 percent

Question: What is the average selling and administrative expenses in 2018 and 2019?
Facts: 24.5; 26.9
Derivation: (24.5+26.9)/2
Answer: 25.7 percent

Question: What is the beginning balance in 2019 and 2018 respectively?
Facts: $520; $557
Answer: $520; $557 thousand

Question: What is the ending balance in 2019 and 2018 respectively?
Facts: $520; $529
Answer: $529; $520 thousand

Question: How does the company establish warranty reserves?
Facts: based on its product history, current information on repair costs and annual sales levels
Answer: based on its product history, current information on repair costs and annual sales levels

Question: What is the change in beginning balance between 2018 and 2019?
Facts: 520; 557
Derivation: 520-557
Answer: -37 thousand

Question: What is the total warranty costs incurred in 2018 and 2019 altogether?
Facts: 398; 40
Derivation: 398+40
Answer: 438 thousand

Question: Which year has a higher ending balance?
Facts: 2019
Derivation: Look at Row 5 , and compare the values of COL3 and COL4 to derive the answer
Answer: 2019

Question: What is the amount of maintenance and repairs charged to operations for 2019 and 2018 respectively?
Facts: $309,000; $466,000
Answer: $309,000; $466,000

Question: What is the depreciation and amortization expense for 2019 and 2018 respectively?
Facts: $2,484,000; $2,802,000
Answer: $2,802,000; $2,484,000

Question: What is the amount of buildings and building improvements in 2019 and 2018 respectively?
Facts: $2,692; $2,790
Answer: $2,692; $2,790 thousand

Question: What is the average value of buildings and building improvements in 2018 and 2019?
Facts: 2,692; 2,790
Derivation: (2,692+2,790)/2
Answer: 2741 thousand

Question: What is the change between the value of machinery, equipment and furniture between 2018 and 2019?
Facts: 57,157; 57,503
Derivation: 57,157-57,503
Answer: -346 thousand

Question: What is the total maintenance and repairs charged to operations for 2018 and 2019?
Facts: 309,000; 466,000
Derivation: 309,000+466,000
Answer: 775000

Question: What is the amount of raw materials and component parts in 2019 and 2018 respectively?
Facts: $ 16,206; $11,600
Answer: $11,600; $ 16,206 thousand

Question: What is the amount of work in progress inventory in 2019 and 2018 respectively?
Facts: 8,216; 8,896
Answer: 8,896; 8,216 thousand

Question: What is the amount of finished goods in 2019 and 2018 respectively?
Facts: 1,764; 2,860
Answer: 2,860; 1,764 thousand

Question: What is the average amount of raw materials and component parts in 2018 and 2019?
Facts: 11,600; 16,206
Derivation: (11,600+16,206)/2
Answer: 13903 thousand

Question: In 2019, what is the percentage constitution of finished goods among the total inventory amount?
Facts: 2,860; 23,356
Derivation: 2,860/23,356
Answer: 12.25 percent

Question: What is the percentage change of amount of inventory from 2018 and 2019 ?
Facts: 23,356; 26,186
Derivation: (23,356-26,186)/26,186
Answer: -10.81 percent

Question: When was the Tax Cuts and Jobs Act enacted into law?
Facts: December 22, 2017
Answer: December 22, 2017

Question: What is the total current provision for 2019 and 2018 respectively?
Facts: (993); 303
Answer: 303; (993) thousand

Question: What is the total provision for 2019 and 2018 respectively?
Facts: $11,176; $56
Answer: $56; $11,176 thousand

Question: What is the change in total provision between 2018 and 2019?
Facts: 11,176; 56
Derivation: 56-11,176
Answer: -11120 thousand

Question: What is the average current provision for 2018 and 2019?
Facts: 2; 303; 993
Derivation: (303+(993))/2
Answer: -345 thousand

Question: In 2019, what is the percentage constitution of the current provision for foreign taxes among the total current provision?
Facts: 196; 303
Derivation: 196/303
Answer: 64.69 percent

Question: What is the amount of revenue from FEI-NY in 2018 and 2019 respectively?
Facts: 26,936; 38,096
Answer: 26,936; 38,096 thousand

Question: What is the amount of revenue from FEI-Zyfer in 2018 and 2019 respectively?
Facts: 12,235; 15,272
Answer: 15,272; 12,235 thousand

Question: How much did revenues from satellite programs change in 2019?
Facts: increased by $8.6 million, or 61%, compared to the prior fiscal year.
Answer: increased by $8.6 million, or 61%, compared to the prior fiscal year.

Question: In fiscal year 2019, what is the percentage constitution of revenues from FEI-NY among the total revenue?
Facts: 38,096; 49,509
Derivation: 38,096/49,509
Answer: 76.95 percent

Question: In fiscal year 2018, what is the percentage constitution of revenues from FEI-Zyfer among the total revenue?
Facts: 15,272; 39,407
Derivation: 15,272/39,407
Answer: 38.75 percent

Question: What is the average total revenue for fiscal years 2018 and 2019?
Facts: 39,407; 49,509
Derivation: (49,509+39,407)/2
Answer: 44458 thousand

Question: What is the size of the Long Island, NY and Garden Grove, CA facilities respectively in sq ft?
Facts: 27,850; 93,000
Answer: 93,000; 27,850

Question: What is the size of the Tianjin, China and Northvale, NJ facilities respectively in sq ft?
Facts: 28,000; 9,000
Answer: 28,000; 9,000

Question: When did the company enter into a new lease agreement for its Northvale, New Jersey facility?
Facts: February 1, 2018
Answer: February 1, 2018

Question: What is the difference in size between the Long Island, NY and Northvale, NJ facility in sq ft?
Facts: 9,000; 93,000
Derivation: 93,000-9,000
Answer: 84000

Question: How many facilities are currently under lease?
Facts: Garden Grove, CA; Long Island, NY; Northvale, NJ; Tianjin, China
Derivation: Long Island, NY ## Garden Grove, CA ## Tianjin, China ## Northvale, NJ
Answer: 4

Question: What is the total size of all the four facilities leased by the company in sq ft?
Facts: 27,850; 28,000; 9,000; 93,000
Derivation: 93,000+27,850+28,000+9,000
Answer: 157850

Question: What is the cost of the fixed income securities in 2019 and 2018 respectively?
Facts: $6,274; $8,152
Answer: $8,152; $6,274 thousand

Question: What is the gross unrealized gains of the fixed income securities in 2019 and 2018 respectively?
Facts: $10; $71
Answer: $71; $10 thousand

Question: What does the table show?
Facts: The cost, gross unrealized gains, gross unrealized losses and fair market value of available-for-sale securities at April 30, 2019 and 2018, respectively
Answer: The cost, gross unrealized gains, gross unrealized losses and fair market value of available-for-sale securities at April 30, 2019 and 2018, respectively

Question: What is the difference in cost of the fixed income securities between 2018 and 2019?
Facts: 6,274; 8,152
Derivation: 8,152-6,274
Answer: 1878 thousand

Question: What is the percentage change in the fair market value between 2018 and 2019?
Facts: 6,149; 8,199
Derivation: (8,199-6,149)/6,149
Answer: 33.34 percent

Question: What is the average fair market value for 2018 and 2019?
Facts: 6,149; 8,199
Derivation: (8,199+6,149)/2
Answer: 7174 thousand

Question: Which global market is the common stock of the Company listed on?
Facts: NASDAQ
Answer: NASDAQ

Question: What symbol is the common stock trading under?
Facts: FEIM
Answer: FEIM

Question: What is the high sale and low sale of the first quarter of 2019 respectively?
Facts: $7.30; $8.95
Answer: $8.95; $7.30

Question: What is the difference in the high and low sale of the first quarter in 2019?
Facts: 7.30; 8.95
Derivation: 8.95-7.30
Answer: 1.65

Question: What is the average quarterly low sale price for 2019?
Facts: 10.80; 7.30; 7.80; 9.60
Derivation: (7.30+7.80+9.60+10.80)/4
Answer: 8.88

Question: What is the average quarterly high sale price for 2019?
Facts: 11.38; 13.38; 13.52; 8.95
Derivation: (8.95+11.38+13.38+13.52)/4
Answer: 11.81

Question: What are the net revenues from FEI-NY in 2019 and 2018 respectively?
Facts: $26,936; $38,096
Answer: $38,096; $26,936 thousand

Question: What are the net revenues from FEI-Zyfer in 2019 and 2018 respectively?
Facts: 12,235; 15,272
Answer: 12,235; 15,272 thousand

Question: How does the company measure segment performance?
Facts: based on total revenues and profits generated by each geographic location
Answer: based on total revenues and profits generated by each geographic location

Question: What is the change in net revenues from FEI-NY between 2018 and 2019?
Facts: 26,936; 38,096
Derivation: 38,096-26,936
Answer: 11160 thousand

Question: What is the average net revenue from FEI-Zyfer in 2018 and 2019?
Facts: 12,235; 15,272
Derivation: (12,235+15,272)/2
Answer: 13753.5 thousand

Question: In 2019, what is the percentage constitution of the revenue from FEI-NY among the total consolidated revenues?
Facts: 38,096; 49,509
Derivation: 38,096/49,509
Answer: 76.95 percent