tokbokki/tatqa_dataset_filter huggingface dataset:
text: Principal Activities
text: The principal activities during the financial year within the Group were health, life and car insurance policy sales, mortgage brokerage, energy, broadband and financial referral services. There have been no significant changes in the nature of these activities during the year.
text: Review of results and operations1
text: Summary of financial results
text: 1 Throughout this report, certain non-IFRS information, such as EBITDA, EBIT, Net Profit after Tax (NPAT), Earnings Per Share (EPS), Conversion Ratio, Leads and Revenue Per Sale (RPS) are used. Earnings before interest and income tax expense (EBIT) reflects profit for the year prior to including the effect of net finance costs and income taxes. Earnings before interest, income tax expense, depreciation and amortisation and loss on associate (EBITDA) reflects profits for the year prior to including the effect of net finance costs, income taxes, depreciation and amortisation and loss on associate. The individual components of EBITDA and EBIT are included as line items in the Consolidated Statement of Profit or Loss and Other Comprehensive Income. Non-IFRS information is not audited. Reference to underlying results excludes the financial impacts of iMoney performance, impairment losses and write-offs from discontinued assets and operations, and material one-off transactions resulting from operations which are no longer core to the business.
text: 2 Refer to the Reported versus Underlying Results reconciliation on page 112. The reconciliation forms part of the Review of Results and Operations
text: 3 Restated due to retrospective adoption of new Accounting Standards.

Table:
2019  $’000
2018 $’000 RESTATED3
CHANGE
Continuing Operations
Operating revenue
154,159
176,931
(13%)
Gross profit
52,963
45,139
17%
EBITDA
7,202
10,878
(34%)
EBIT
(1,040)
1,405
(174%)
NPAT
(2,003)
1,089
(284%)
Reported Results (including discontinued operations)
Operating revenue
154,585
178,139
(13%)
Gross profit
53,225
45,944
16
EBITDA
6,062
(5,700)
206
EBIT
(2,252)
(15,278)
85
NPAT
(4,360)
(15,640)
72
EPS (cents)
(1.7)
(7.0)
76
Underlying Results
Underlying EBITDA2
22,866
15,739
45
Underlying EBIT2
15,151
8,537
77
Underlying NPAT2
11,062
6,732
64
Underlying EPS2
5.1
3.1
65

Questions:
question: What are the components of Continuing Operations?
answer: Operating revenue
Gross profit
EBITDA
EBIT
NPAT
question: What are the components of Reported Results (including discontinued operations)?
answer: Operating revenue
Gross profit
EBITDA
EBIT
NPAT
EPS (cents)
question: What is the change in the operating revenue under continuing operations from 2018 to 2019?
answer: -22772
derivation: 154,159-176,931
scale: thousand
question: In which year is the gross profit from continuing operations higher?
answer: 2019
derivation: Find the year with the higher gross profit from continuing operations
question: In which year is the EBITDA from continuing operations higher?
answer: 2018
derivation: Find the year with the higher EBITDA from continuing operations
text: Contractual Obligations
text: The following table provides aggregate information regarding our contractual obligations as of March 31, 2019.
text: (1) Operating lease obligations are presented net of contractually binding sub-lease arrangements. Additional information regarding our operating lease obligations is contained in Note 12, Commitments and Contingencies.
text: (2) At March 31, 2019, we had a $1.1 million liability reserve for unrecognized income tax positions which is not reflected in the table above. The timing of potential cash outflows related to the unrecognized tax positions is not reasonably determinable and therefore, is not scheduled. Substantially all of this reserve is included in Other non-current liabilities. Additional information regarding unrecognized tax positions is provided in Note 10, Income Taxes.
text: We believe that cash on hand, funds from operations, and access to capital markets will provide adequate funds to finance capital spending and working capital needs and to service our obligations and other commitments arising during the foreseeable future.

Table:
(In thousands)
Total
2020
2021-2022
2023-2024
Thereafter
Operating leases (1)
$19,437
$4,143
$7,111
$3,686
$4,497
Capital leases
65
27
38
—
—
Asset retirement obligation
400
—
150
250
Total contractual obligations (2)
$19,902
$4,170
$7,299
$3,936
$4,497

Questions:
question: What is the total capital leases?
answer: 65
scale: thousand
question: What was the operating lease in 2020?
answer: $4,143
scale: thousand
question: What was the increase / (decrease) in the contractual obligation for operating leases from 2020 to 2021-2022?
answer: 2968
derivation: 7,111-4,143 
scale: thousand
question: What is the average annual Operating leases contractual obligations for 2020-2024?
answer: 2988
derivation: (4,143+7,111+3,686)/5
scale: thousand
question: What was the increase / (decrease) in the asset retirement obligation from 2021-2022 to 2022-2023?
answer: 100
derivation: 250-150
scale: thousand
text: Audit Fees consist of fees billed for the annual audit of our Company’s Consolidated Financial Statements, the statutory audit of the financial statements of the Company’s subsidiaries and consultations on complex accounting issues relating to the annual audit. Audit Fees also include services that only our independent external auditor can reasonably provide, such as comfort letters and carve-out audits in connection with strategic transactions.
text: Audit-related services are assurance and related fees consisting of the audit of employee benefit plans, due diligence services related to acquisitions and certain agreed-upon procedures.
text: Tax Fees include fees billed for tax compliance services, including the preparation of original and amended tax returns and claims for refund; tax consultations, such as assistance in connection with tax audits and expatriate tax compliance.

Table:
2019
Percentage of Total Fees
2018
Percentage of Total Fees
Audit Fees
Statutory Audit, Certification, Audit of Individual and Consolidated Financial Statements
4,105,000
95.2%
4,556,500
96.3%
Audit-Related Fees
209,005
4.8%
173,934
3.7%
Non-audit Fees
Tax Fees
—
—
—
—
All Other Fees
—
—
—
—
Total
4,314,005
100.0%
4,730,434
100%

Questions:
question: What is the increase/ (decrease) in Statutory Audit, Certification, Audit of Individual and Consolidated Financial Statements from the period 2018 to 2019?
answer: -451500
derivation: 4,105,000-4,556,500
question: What is the increase/ (decrease) in Audit-Related Fees from the period 2018 to 2019?
answer: 35071
derivation: 209,005-173,934
question: What is the increase/ (decrease) in total Fees from the period 2018 to 2019?
answer: -416429
derivation: 4,314,005-4,730,434
text: Note 3: Balance Sheet Components
text: Prepaid expenses and other consist of the following (in thousands):

Table:
December 31,
2019
2018
Prepaid expenses
$2,303
$1,780
Other current assets
193
167
Total prepaid expenses and other
$2,496
$1,947

Questions:
question: In 2019, what is the percentage constitution of prepaid expenses among the total prepaid expenses and other?
answer: 92.27
derivation: 2,303/2,496
scale: percent
text: NOTE 4-BALANCE SHEET COMPONENTS
text: The Company recorded depreciation and amortization expense of $1.2 million, $1.3 million and $1.4 million for the fiscal years 2019, 2018 and 2017, respectively. No interest was capitalized for any period presented. Fiscal year 2019 depreciation and amortization of $1.2 million includes $32,000 of amortization of capitalized internal-use software.

Table:
December 29, 2019
December 30, 2018
(in thousands)
Inventories:
Raw material
$222
$191
Work-in-process
2,370
2,929
Finished goods
668
716
$3,260
$3,836
Other current assets:
Prepaid expenses
$1,296
$1,483
Other
269
292
$1,565
$1,775
Property and equipment:
Equipment
$10,694
$10,607
Software
1,789
2,788
Furniture and fixtures
36
42
Leasehold improvements
474
712
12,993
14,149
Accumulated depreciation and amortization
(12,163)
(12,700)
$830
$1,449
Capitalized internal-use software:
Capitalized during the year
$365
—
Accumulated amortization
(32)
—
$333
—
Accrued liabilities:
Employee compensation related accruals
713
1,154
Other
420
749
$1,133
$1,903

Questions:
question: What are the respective values of raw materials in 2018 and 2019?
answer: $191
$222
scale: thousand
question: What are the respective values of work-in-process inventory in 2018 and 2019?
answer: 2,929
2,370
scale: thousand
question: What are the respective values of finished goods in 2018 and 2019?
answer: 716
668
scale: thousand
question: What is the percentage change in the value of raw materials between 2018 and 2019?
answer: 16.23
derivation: (222 - 191)/191 
scale: percent
question: What is the percentage change in the value of work-in-process inventory between 2018 and 2019?
answer: -19.09
derivation: (2,370 - 2,929)/2,929 
scale: percent
question: What is the percentage change in the value of finished goods between 2018 and 2019?
answer: -6.7
derivation:  (668 - 716)/716 
scale: percent
text: Note 19: Segment, Geographic Information, and Major Customers
text: The Company operates in one reportable business segment: manufacturing and servicing of wafer processing semiconductor manufacturing equipment. The Company’s material operating segments qualify for aggregation due to their customer base and similarities in economic characteristics, nature of products and services, and processes for procurement, manufacturing, and distribution.
text: The Company operates in seven geographic regions: United States, China, Europe, Japan, Korea, Southeast Asia, and Taiwan. For geographical reporting, revenue is attributed to the geographic location in which the customers’ facilities are located, while long-lived assets are attributed to the geographic locations in which the assets are located.
text: Revenues and long-lived assets by geographic region were as follows:
text: In fiscal year 2019, four customers accounted for approximately 15%, 14%, 14%, and 14% of total revenues, respectively. In fiscal year 2018, five customers accounted for approximately 25%, 14%, 14%, 13%, and 12% of total revenues, respectively. In fiscal year 2017, five customers accounted for approximately 23%, 16%, 12%, 11%, and 10% of total revenues, respectively. No other customers accounted for more than 10% of total revenues.

Table:
2019
2018
2017
(inthousands)
Long-lived assets:
United States
$933,054
$784,469
$575,264
Europe
72,928
73,336
77,211
Korea
28,200
24,312
19,982
China
6,844
5,466
1,906
Taiwan
6,759
7,922
7,970
Japan
5,750
3,327
1,083
Southeast Asia
5,542
3,715
2,179
$1,059,077
$902,547
$685,595

Questions:
question: What is the percentage change in the long-lived assets in United States from 2018 to 2019?
answer: 18.94
derivation: (933,054-$784,469)/$784,469
scale: percent
question: What is the percentage change in the long-lived assets in Korea from 2018 to 2019?
answer: 15.99
derivation: (28,200-24,312)/24,312
scale: percent
question: What is the percentage change in the total long-lived assets from 2018 to 2019?
answer: 17.34
derivation: (1,059,077-902,547)/902,547
scale: percent
text: Cost of Revenue:
text: The $29.3 million increase in our cost of license and subscription revenue was primarily attributable to increases of $14.9 million in personnel expenses, $8.6 million in cloud infrastructure costs incurred in order to support the growth of our subscription offerings, $3.3 million in royalties, $1.8 million in professional services, and $0.9 million related to the amortization of internal-use software development and acquired intangible assets.
text: Cloud infrastructure costs include $9.5 million of hosting related costs that were recorded in cost of services revenue in fiscal year 2018. The treatment of these hosting related costs is consistent with the treatment of the related revenue in each fiscal year.
text: We anticipate higher cost of license and subscription revenue as we continue to invest in our cloud operations to increase operational efficiency and scale while growing our customer base. Cost of maintenance revenue increased by $1.7 million primarily due to the increase in personnel required to support our term and perpetual license customers.
text: Our cost of services revenue would have increased if cloud infrastructure costs totaling $9.5 million were not reclassified to cost of license and subscription revenue, consistent with the treatment of the related revenue. Excluding the impact of this reclassification, third-party consultants billable to customers primarily for InsuranceNow implementation engagements increased by $3.2 million and personnel expenses related to new and existing employees increased by $2.8 million.
text: We had 781 professional service employees and 198 technical support and licensing operations employees at July 31, 2019 compared to 838 professional services employees and 121 technical support and licensing operations employees at July 31, 2018.

Table:
Fiscal years ended July 31,
2019
2018
Change
Amount
% of total revenue
Amount
% of total revenue
($)
(%)
(In thousands, except percentages)
Cost of revenue:
License and subscription
$ 64,798
9%
$ 35,452
5%
29,346
83
Maintenance
16,499
2
14,783
2
1,716
12
Services
243,053
34
246,548
38
(3,495)
(1)
Total cost of revenue
$ 324,350
45%
296,783
45%
27,567
9
Includes stock-based compensation of:
Cost of license and subscription revenue
$ 3,011
$ 1,002
2,009
Cost of maintenance revenue
1,820
1,886
(66)
Cost of services revenue
22,781
21,856
925
Total
$ 27,612
$ 24,744
2,868

Questions:
question: What was the License and subscription revenue in 2019 and 2018 respectively?
answer: $ 64,798
$ 35,452
scale: thousand
question: In which year was Maintenance less than15,000 thousands?
answer: 2018
derivation: locate and analyze maintenance in row 7
question: What was the average Services for 2018 and 2019?
answer: 244800.5
derivation: (243,053 + 246,548) / 2
scale: thousand
question: What is the average total cost of revenue for 2018 and 2019?
answer: 310566.5
derivation: (324,350 + 296,783) / 2
scale: thousand
text: The total fair value of RSUs and PSUs granted and vested during the years ended December 31, 2019, 2018 and 2017 were as follows:
text: As of December 31, 2019, there was $1.1 billion of unrecognized compensation cost related to non-vested RSUs, which will be recognized on a straight-line basis over the remaining weighted average contractual term of approximately 2.5 years.
text: In connection with vesting and release of RSUs and PSUs, the tax benefits realized by the company for the years ended December 31, 2019, 2018 and 2017 were $131 million, $117 million and $180 million, respectively.

Table:
($ in millions)
For the year ended December 31:
2019
2018
2017
RSUs
Granted
$674
$583
$484
Vested
428
381
463
PSUs
Granted
$164
$118
$113
Vested
118
101
51

Questions:
question: What is the increase / (decrease) in the RSUs Granted from 2018 to 2019?
answer: 91
derivation: 674 - 583
scale: million
question: What is the average RSUs vested?
answer: 424
derivation: (428 + 381 + 463) / 3
scale: million
question: What is the percentage increase / (decrease) in PSUs granted from 2018 to 2019?
answer: 38.98
derivation: 164 / 118 - 1
scale: percent
text: Restructuring costs — Restructuring charges include costs resulting from the exploration of strategic alternatives (the “Strategic Alternatives Evaluation”) in 2019, and a plan that management initiated to reduce our general and administrative costs. Restructuring charges in 2018 also include costs related to the evaluation of potential alternatives with respect to the Qdoba brand (the “Qdoba Evaluation”), which resulted in the Qdoba Sale. Refer to Note 10, Discontinued Operations, for information regarding the Qdoba Sale.
text: The following is a summary of the costs incurred in connection with these activities during each fiscal year ( in thousands):
text: (1)  Strategic Alternative Evaluation costs are primarily related to third party advisory services.
text: (2)  Qdoba Evaluation consulting costs are primarily related to third party advisory services and retention compensation.

Table:
2019
2018
2017
Employee severance and related costs
$7,169
$7,845
$724
Strategic Alternatives Evaluation (1)
1,286
—
—
Qdoba Evaluation (2)
—
2,211
2,592
Other
—
591
315
$8,455
$10,647
$3,631

Questions:
question: For 2018, what is the percentage of constitution of employee severance and related costs among the total cost?
answer: 73.68
derivation: 7,845/10,647
scale: percent
text: Net Loss Per Ordinary Share
text: The Company calculates basic and diluted net loss per ordinary share by dividing net loss by the weighted-average number of ordinary shares outstanding during the period. The Company has excluded other potentially dilutive shares, which include outstanding options to purchase ordinary shares and unvested restricted share units (RSUs), from the weighted-average number of ordinary shares outstanding as their inclusion in the computation for all periods would be anti-dilutive due to net losses incurred.
text: The following potentially dilutive ordinary share equivalents have been excluded from the calculation of diluted weighted-average shares outstanding for the years ended March 31, 2019, 2018 and 2017 as their effect would have been anti-dilutive for the periods presented (in thousands):

Table:
Year Ended March 31,
2019
2018
2017
Share options outstanding
6,209
6,230
8,681
Unvested RSUs
550
33
28

Questions:
text: BALANCE SHEET DATA
text: (In thousands)
text: (1) Working capital consists of current assets less current liabilities. Amounts prior to 2016 have been recast to conform to the current period’s presentation as a result of our adoption of Accounting Standards Update 2015-17, Balance Sheet Classification of Deferred Taxes. See Note 1 of Notes to Consolidated Financial Statements, included in Part II, Item 8 of this report for additional information.
text: (2) Total debt outstanding consisted of taxable revenue bonds due to the State of Alabama Industrial Development Authority. The bonds matured on January 1, 2020 and were repaid in full on January 2, 2020. See Note 12 of Notes to Consolidated Financial Statements, included in Part II, Item 8 of this report for additional information.

Table:
As of December 31,
2019
2018
2017
2016
2015
Working capital (1)
$207,599
$237,416
$306,296
$226,367
$219,219
Total assets
$545,118
$628,027
$669,094
$667,235
$632,904
Total debt (2)
$24,600
$25,600
$26,700
$27,800
$28,900
Stockholders’ equity
$380,426
$446,279
$497,911
$479,517
$480,160

Questions:
question: What was the percentage change in total assets between 2015 and 2016?
answer: 5.42
derivation: ($667,235-$632,904)/$632,904
scale: percent
text: Note 18—Composition of Certain Financial Statement Captions
text: (1) During the year ended January 3, 2020 and December 28, 2018, the Company recognized $417 million and $146 million, respectively, of amortization related to its transition costs and project assets. (2) Balance represents items that are not individually significant to disclose separately.
text: (3) Balances are net of $25 million and $29 million of dividends received during fiscal 2019 and fiscal 2018, respectively, that were recorded in cash flows provided by operating activities of continuing operations on the consolidated statements of cash flows.
text: (4) During the year ended January 3, 2020, the Company combined "Dividends payable and "Income taxes payable" with "Accounts payable and accrued liabilities" on the consolidated balance sheets. As a result, the prior year activity has been reclassified to conform with the current year presentation.

Table:
 Balance Sheet
January 3, 2020
December 28, 2018
(in millions)
Other current assets:  
Transition costs and project assets(1)
$98
$145
Pre-contract costs
6
41
Other(2)
306
357
$410
$543
Other assets:
Transition costs and project assets(1)
$207
$22
Equity method investments(3)
19
26
Other(2)
200
134
$426
$182
Accounts payable and accrued liabilities:  
Accrued liabilities
$822
$650
Accounts payable
592
547
Deferred revenue
400
276
Other(2)(4)
23
18
$1,837
$1,491
Accrued payroll and employee benefits:  
Accrued vacation
$232
$225
Salaries, bonuses and amounts withheld from employees’ compensation
203
248
$435
$473

Questions:
question: In which year was Transition costs and project assets under other current assets less than 100 million?
answer: 2020
derivation: locate and analyze Transition costs and project assets(1) in row 5
question: What was the change in the Pre-contract costs from 2018 to 2020?
answer: -35
derivation: 6 - 41
scale: million
question: What was the change in the Equity method investments from 2018 to 2020?
answer: -7
derivation: 19 - 26
scale: million
text: Hotels sales improvement in the second half was driven by Bars, Food and Accommodation, benefitting from venue refurbishments completed in the year.
text: Hotels sales increased by 3.7% in F19 or 1.8% on a normalised basis. Comparable sales increased by 1.9% with 3.0% growth in Q4. Sales growth accelerated in the second half due to continued growth in Bars, Food and Accommodation benefitting from venue refurbishments with 49 completed during the year. Gaming sales continue to be more subdued, particularly in Victoria. During the year, five venues were opened or acquired with 328 hotels at year‐end.
text: Normalised gross profit declined by 54 bps reflecting business mix and increasing input cost prices on Food margins. CODB was well controlled and declined by 18 bps on a normalised basis.
text: EBIT of $261 million decreased by 0.5% on a normalised basis reflecting a weaker first half trading performance. Normalised EBIT in the second half increased by 1.3%.
text: Normalised ROFE decreased by 38 bps due to an increase in funds employed driven by refurbishments and acquisitions of hotels.

Table:
F19
F18
$ MILLION
53 WEEKS
52 WEEKS
CHANGE
CHANGE NORMALISED
Sales
1,671
1,612
3.7%
1.8%
EBITDA
372
361
3.5%
2.5%
Depreciation and amortisation
(111)
(102)
9.9%
9.9%
EBIT
261
259
1.0%
(0.5)%
Gross margin (%)
83.6
84.2
(55) bps
(54) bps
Cost of doing business (%)
68.0
68.1
(12) bps
(18) bps
EBIT to sales (%)
15.6
16.1
(43) bps
(35) bps
Funds employed
2,068
1,995
3.7%
ROFE (%)
12.9
13.1
(20) bps
(38) bps

Questions:
question: What is the average sales for years F19 and F18?
answer: 1641.5
derivation: (1,671 + 1,612) / 2 
scale: million
question: What is the nominal difference in EBITDA between F19 and F18?
answer: 11
derivation: 372 - 361 
scale: million
question: What is the percentage constitution of Depreciation and Amortisation in EBITDA in F19?
answer: 29.84
derivation: 111 / 372 
scale: percent