Source document: altium-limited_2019

Question: How are the deferred costs amortised?
Facts: from the date of commercial release on a straight-line basis over the period of the expected benefit
Answer: from the date of commercial release on a straight-line basis over the period of the expected benefit

Question: How long is the period of expected benefit?
Facts: varies from 2 to 10 years
Answer: varies from 2 to 10 years

Question: What are the years included in the table?
Facts: 2018; 2019
Answer: 2019; 2018

Question: What is the percentage change in the research and development costs incurred from 2018 to 2019?
Facts: 17,793; 18,478
Derivation: (18,478-17,793)/17,793
Answer: 3.85 percent

Question: What is the percentage change in the total expense relating to operating leases from 2018 to 2019?
Facts: 3,650; 4,402
Derivation: (4,402-3,650)/3,650
Answer: 20.6 percent

Question: What is the percentage change in the finance costs expensed from 2018 to 2019?
Facts: 200; 62
Derivation: (200-62)/62
Answer: 222.58 percent

Question: What is the price per share for the final dividend for 2019?
Facts: AU 18 cents
Answer: AU 18 cents

Question: What is total dividend based on the number of shares outstanding?
Facts: US$15.9 million
Answer: US$15.9 million

Question: What are the years included in the table?
Facts: 2018; 2019
Answer: 2019; 2018

Question: What is the percentage change in the total dividends paid from 2018 to 2019?
Facts: 25,633; 28,128
Derivation: (28,128-25,633)/25,633
Answer: 9.73 percent

Question: What is the percentage change in the final dividend from 2018 to 2019?
Facts: 12,534; 13,327
Derivation: (13,327-12,534)/12,534
Answer: 6.33 percent

Question: What is the percentage change in the interim dividend from 2018 to 2019?
Facts: 13,099; 14,801
Derivation: (14,801-13,099)/13,099
Answer: 12.99 percent

Question: What is the amount of financial guarantees in respect of credit card facilities and office leases in 2019?
Facts: US$261,518
Answer: US$261,518

Question: What is the  Total current assets  in 2019?
Facts: 121,041
Answer: 121,041 thousand

Question: What is the total equity in 2019?
Facts: 228,144
Answer: 228,144 thousand

Question: What is the current ratio in 2019?
Facts: 121,041; 154,619
Derivation:  121,041 / 154,619 
Answer: 0.78

Question: What is the debt-to-asset ratio in 2018?
Facts: 336,032; 92,364
Derivation: 92,364/336,032
Answer: 0.27

Question: What is the change in current ratio from 2018 to 2019?
Facts: 121,041; 154,619; 73,202; 90,392
Derivation: (121,041/154,619)-(73,202/90,392)
Answer: -0.03

Question: What are the LTI performance hurdles in 2019?
Facts: 50% EPS; 50% Revenue
Answer: 50% Revenue; 50% EPS

Question: What is the share price  in 2019?
Facts: $34.2
Answer: $34.2

Question: What are the STI performance hurdles in 2019?
Facts: 30% EBITDA; 70% Revenue
Answer: 70% Revenue; 30% EBITDA

Question: What is the percentage change in the revenue from 2018 to 2019?
Facts: 140,176; 171,819
Derivation: (171,819-140,176)/140,176
Answer: 22.57 percent

Question: What is the percentage change in profits from 2018 to 2019?
Facts: 37,489; 52,893
Derivation: (52,893-37,489)/37,489
Answer: 41.09 percent

Question: What is the percentage change in EBITDA from 2017 to 2018?
Facts: 33,254; 44,869
Derivation: (44,869-33,254)/33,254
Answer: 34.93 percent

Question: What is the Tax losses for 2019?
Facts: 2,068
Answer: 2,068 thousand

Question: When are Deferred tax assets recognized?
Facts: only if the Group considers it is probable that future taxable amounts will be available to utilise those temporary differences and losses
Answer: only if the Group considers it is probable that future taxable amounts will be available to utilise those temporary differences and losses

Question: How are future taxable amounts assessed?
Facts: management judgments; use of assumptions
Answer: use of assumptions; management judgments

Question: What is the percentage increase in the deferred tax assets from 2018 to 2019?
Facts: 82,120; 84,873
Derivation: (84,873-82,120)/82,120
Answer: 3.35 percent

Question: What is the percentage increase in amount of intellectual property from 2018 to 2019?
Facts: 79,011; 79,260
Derivation: (79,260-79,011)/79,011
Answer: 0.32 percent

Question: Which year had the higher Closing balance? 
Facts: 2019
Derivation: (2019:84,873)>(2018: 82,120 )
Answer: 2019

Question: What are the years included in the table?
Facts: 2018; 2019
Answer: 2019; 2018

Question: What is the effective tax rate for 2019?
Facts: 8%
Answer: 8%

Question: What is the percentage change in the total product revenue from 2018 to 2019?
Facts: 23%
Answer: 23%

Question: Which year had a higher Total Product Revenue? 
Facts: 2019
Derivation:  171,819 > 140,176 
Answer: 2019

Question: What is the percentage of altium designer software licenses in total product revenue in 2018?
Facts: 140,176; 51,309
Derivation: 51,309/140,176
Answer: 36.6 percent

Question: What is the percentage of TASKING software licenses in total product revenue in 2018?
Facts: 140,176; 8,526
Derivation: 8,526/140,176
Answer: 6.08 percent

Question: What is the total consolidated amount in 2019?
Facts: 7,762
Answer: 7,762 thousand

Question: When are subsequent costs included?
Facts: when it is probable that future economic benefits associated with the item will flow to the group and the cost of the item can be measured reliably
Answer: when it is probable that future economic benefits associated with the item will flow to the group and the cost of the item can be measured reliably

Question: What are the years included in the table?
Facts: 2018; 2019
Answer: 2019; 2018

Question: Which year had a higher total consolidated Non-current assets value?
Facts: 2019
Derivation:  7,762 > 5,712 
Answer: 2019

Question: What is the percentage change in the plant and equipment at cost less accumulated depreciation from 2018 to 2019?
Facts: 3,020; 3,645
Derivation: (3,645-3,020)/3,020
Answer: 20.7 percent

Question: What is the percentage change in the leasehold improvements before depreciation from 2018 from 2019?
Facts: 5,181; 7,754
Derivation: (7,754-5,181)/5,181
Answer: 49.66 percent

Question: What are the components of the liabilities?
Facts: Deferred consideration; Other payables; Trade payables
Answer: Trade payables; Deferred consideration; Other payables

Question: What are the years included in the table?
Facts: 2018; 2019
Answer: 2019; 2018

Question: How is the payable measured?
Facts: It is measured at the present value of the estimated liability.
Answer: It is measured at the present value of the estimated liability.

Question: What is the percentage increase in the total trade and other payables from 2018 to 2019?
Facts: 12,147; 16,278
Derivation: (16,278-12,147)/12,147
Answer: 34.01 percent

Question: What is the percentage of trade payables as a ratio of current liabilities  in 2019?
Facts: 16,278; 3,492
Derivation: 3,492/16,278
Answer: 21.45 percent

Question: What is the percentage increase in other payables from 2018 to 2019?
Facts: 11,898; 9,488
Derivation: (11,898-9,488)/9,488
Answer: 25.4 percent

Question: What are the segments of Goodwill allocations in the table?
Facts: Board & Systems - Americas; Board & Systems - EMEA; Parts Analytics and Search
Answer: Board & Systems - Americas; Board & Systems - EMEA; Parts Analytics and Search

Question: What were the terminal growth rates used in the financial projections?
Facts: 2.0%
Answer: 2.0%

Question: What is the finite life of intellectual property?
Facts: 5 to 10 years
Answer: 5 to 10 years

Question: Which segment of total goodwill was the largest in 2019?
Facts: Parts Analytics and Search
Derivation: Find the largest number in COL3 rows 5 to 7 and the corresponding component
Answer: Parts Analytics and Search

Question: How many segments in 2019 had a goodwill value of above 5,000 thousand?
Facts: Board & Systems - Americas; Board & Systems - EMEA; Parts Analytics and Search
Derivation:  Board & Systems - Americas ## Board & Systems - EMEA ## Parts Analytics and Search 
Answer: 3

Question: What is the percentage increase in the total goodwill allocation from 2018 to 2019?
Facts: 27,151; 29,499
Derivation: (29,499-27,151)/27,151
Answer: 8.65 percent