tokbokki/tatqa_dataset_filter huggingface dataset:
text: 20. Computation of Basic/Diluted Earnings Per Common Share
text: The following table sets forth the computation of basic and diluted earnings per common share (amounts in millions, except per share data):
text: The vesting of certain of our employee-related restricted stock units and options is contingent upon the satisfaction of predefined performance measures. The shares underlying these equity awards are included in the weighted-average dilutive common shares only if the performance measures are met as of the end of the reporting period. Additionally, potential common shares are not included in the denominator of the diluted earnings per common share calculation when the inclusion of such shares would be anti-dilutive.

Table:
For the Years Ended December 31,
2019
2018
2017
Numerator:
Consolidated net income
$1,503
$1,848
$273
Denominator:
Denominator for basic earnings per common share—weighted-average common shares outstanding
767
762
754
Effect of dilutive stock options and awards under the treasury stock method
4
9
12
Denominator for diluted earnings per common share—weighted-average common shares outstanding plus dilutive common shares under the treasury stock method
771
771
766
Basic earnings per common share
$1.96
$2.43
$0.36
Diluted earnings per common share
$1.95
$2.40
$0.36

Questions:
question: What was the percentage change in basic earnings per common share between 2017 and 2018?
answer: 575
derivation: ($2.43-$0.36)/$0.36
scale: percent
text: 11 Intangible assets
text: (a) Intangible assets
text: RIGHTS AND LICENCES
text: Certain licences that NEXTDC possesses have an indefinite useful life and are carried at cost less impairment losses and are subject to impairment review at least annually and whenever there is an indication that it may be impaired.
text: Other licences that NEXTDC acquires are carried at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on a straight-line basis over the estimated useful life. The estimated useful life and amortisation method are reviewed at the end of each annual reporting period.
text: INTERNALLY GENERATED SOFTWARE
text: Internally developed software is capitalised at cost less accumulated amortisation. Amortisation is calculated using the straight-line basis over the asset’s useful economic life which is generally two to three years. Their useful lives and potential impairment are reviewed at the end of each financial year.
text: SOFTWARE UNDER DEVELOPMENT
text: Costs incurred in developing products or systems and costs incurred in acquiring software and licenses that will contribute to future period financial benefits through revenue generation and/or cost reduction are capitalised to software and systems. Costs capitalised include external direct costs of materials and services and employee costs.
text: Assets in the course of construction include only those costs directly attributable to the development phase and are only recognised following completion of technical feasibility and where the Group has an intention and ability to use the asset.

Table:
30 June 2019
30 June 2018
$'000
$'000
Rights and licences
13
13
Internally generated software
7,381
6,385
Software under development
16,284
6,509
Total intangible assets
23,678
12,907

Questions:
question: What was the total intangible assets in 2019?
answer: 23,678
scale: thousand
question: What was the value of Rights and licences in 2019 and 2018 respectively?
answer: 13
13
scale: thousand
question: What was the percentage change in internally generated software between 2018 and 2019?
answer: 15.6
derivation: (7,381 - 6,385) / 6,385 
scale: percent
question: What was the percentage change in software under development between 2018 and 2019?
answer: 150.18
derivation: (16,284 - 6,509) / 6,509 
scale: percent
question: What was the percentage change in rights and licences between 2018 and 2019?
answer: 0
derivation: (13 - 13) / 13 
scale: percent
text: The Company recognizes these compensation costs on a straight-line basis over the requisite service period of the award, which is generally the award vesting term of four years. Forfeitures are accounted for as they occur.
text: Total stock-based compensation cost capitalized in inventory was less than $0.8 million in the years ended December 31, 2019, 2018 and 2017.
text: As of December 31, 2019, $7.8 million of unrecognized compensation cost related to stock options is expected to be recognized over a weighted-average period of 2.1 years and $41.3 million of unrecognized compensation cost related to unvested RSUs is expected to be recognized over a weighted-average period of 2.2 years. If there are any modifications or cancellations of the underlying unvested awards, the Company may be required to accelerate, increase or cancel all or a portion of the remaining unearned stock-based compensation expense.
text: The  following  table  sets  forth  the  stock-based  compensation  expense  resulting  from  stock  options,  RSUs,  and  the  ESPP  included  in  the  Company’s consolidated statements of operations:

Table:
Year Ended December 31,
2019
2018
2017
(In thousands)
Cost of revenue
$2,843
$2,435
$1,406
Research and development
6,532
4,283
2,968
Sales and marketing
9,069
8,267
5,481
General and administrative
10,693
11,476
9,114
Total
$29,137
$26,461
$18,969

Questions:
question: What was the research and development expense in 2019?
answer: 6,532
scale: thousand
question: What was the percentage change in cost of revenue from 2018 to 2019?
answer: 16.76
derivation: ($2,843 - $2,435)/$2,435 
scale: percent
question: Which year has the highest general and administrative expense?
answer: 2018
derivation: 11,476 > 10,693 >  9,114 
question: What was the change in sales and marketing expenses from 2017 to 2018?
answer: 2786
derivation: 8,267 -  5,481 
scale: thousand
text: ITEM 7. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS
text: See Note 3 of our Notes to Consolidated Financial Statements for a discussion of 2019 and 2018 acquisitions.
text: Results of Operations
text: Revenues increased $9.0 million, or 61%, in 2019 compared to the prior year, with overall growth supported by the acquisition of Golden Ridge in November 2018, and MGI Grain in April 2019. Food product revenues increased 97% year over year, primarily due to the addition of new products for human consumption from Golden Ridge and MGI Grain. Animal feed product revenues increased 10%. Animal feed product growth was primarily due to increased buying from our existing SRB customer base.
text: Gross profit percentage decreased 23.8 percentage points to negative 3.6% in 2019 from 20.2% in the prior year. The decrease in gross profit was primarily attributable to operating losses at Golden Ridge due to an unfavorable contract to sell medium grain rice entered into by the seller of the mill and low levels of plant utilization in the latter half of the year while the mill was going through a planned upgrade cycle. With this project completed in early January 2020, we expect to see improved productivity and a positive contribution margin from Golden Ridge in 2020.
text: Selling, general and administrative (SG&A) expenses were $13.7 million in 2019, compared to $11.2 million in 2018, an increase of $2.5 million, or 22.4%. Outside services increased $1.1 million in 2019, compared to the prior year, primarily as a result of higher outside accounting, legal and professional fees associated with the acquisition of Golden Ridge and MGI Grain. Salary, wages and benefit related expenses increased $1.1 million in 2019, compared to the prior year, driven substantially by equity grants and outside labor costs. Bad debt expense increased $0.2 million and rent expense increased $0.1 million in 2019, compared to the prior year.
text: Other, net was $0.9 million for 2019 compared to $0.2 million in 2018. This increase was primarily related to the settlement of a net working capital dispute and other issues with the seller of Golden Ridge.

Table:
Years Ended December 31
Change
2019
2018
%
(in thousands)
Revenues
$23,713
$14,762
60.6
Cost of goods sold
24,574
11,780
(108.6)
Gross profit (loss)
(861)
2,982
Gross profit %
-3.6%
20.2%
Selling, general and administrative expenses
13,696
11,194
(22.4)
Loss from operations
(14,557)
(8,212)
(77.3)
Other income (expense):
(96)
(12)
Interest expense
50
-
Other, net
868
168
Total other (expense) income
822
156
Loss before income taxes
$(13,735)
$(8,056)

Questions:
text: The following tables present the recorded investment by portfolio segment and by class, excluding commercial financing receivables and other miscellaneous financing receivables at December 31, 2019 and 2018. Commercial financing receivables are excluded from the presentation of financing receivables by portfolio segment, as they are short term in nature and the current estimated risk of loss and resulting impact to the company’s financing results are not material.
text: Write-offs of lease receivables and loan receivables were $16 million and $47 million, respectively, for the year ended December 31, 2019. Provisions for credit losses recorded for lease receivables and loan receivables were a release of $6 million and an addition of $2 million, respectively, for the year ended December 31, 2019.
text: The average recorded investment of impaired leases and loans for Americas, EMEA and Asia Pacific was $138 million, $49 million and $45 million, respectively, for the year ended December 31, 2019. Both interest income recognized, and interest income recognized on a cash basis on impaired leases and loans were immaterial for the year ended December 31, 2019.

Table:
($ in millions)
At December 31, 2019:
Americas
EMEA
Asia Pacific
Total
Recorded investment:
Lease receivables
$ 3,419
$1,186
$  963
$ 5,567
Loan receivables
6,726
3,901
2,395
13,022
Ending balance
$10,144
$5,087
$3,359
$18,590
Recorded investment, collectively evaluated for impairment
$10,032
$5,040
$3,326
$18,399
Recorded investment, individually evaluated for impairment
$   112
$   47
$   32
$   191
Allowance for credit losses
Beginning balance at January 1, 2019
Lease receivables
$    53
$   22
$   24
$     99
Loan receivables
105
43
32
179
Total
$   158
$   65
$   56
$   279
Write-offs
(42)
(3)
(18)
(63)
Recoveries
1
0
1
2
Provision
5
(7)
(3)
(5)
Other*
(1)
0
(1)
(2)
Ending balance at December 31, 2019
$   120
$   54
$   36
$   210
Lease receivables
$    33
$   23
$   16
$    72
Loan receivables
$    88
$   31
$   20
$   138
Related allowance, collectively evaluated for impairment
$    25
$   11
$    4
$    39
Related allowance, individually evaluated for impairment
$    96
$   43
$   32
$   171

Questions:
question: What is the average Recorded investment of Lease receivables for Americas and EMEA for December 2019?
answer: 2302.5
derivation: (3,419+1,186) / 2 
scale: million
question: What is the average Recorded investment of Loan receivables for Americas and EMEA for December 2019?
answer: 5313.5
derivation: (6,726+3,901) / 2 
scale: million
question: What is the average Allowance for credit losses of Lease receivables at the beginning of January 2019?
answer: 33
derivation: 99/ 3
scale: million
text: 17. Income Taxes
text: Income before income taxes for the Company’s domestic and foreign operations was as follows:

Table:
Years Ended June 30,
($ in millions)
2019
2018
2017
Domestic
$204.2
$140.3
$56.0
Foreign
11.8
19.9
14.2
Income before income taxes
$216.0
$160.2
$70.2

Questions:
question: What was the amount of Income before income taxes in 2019?
answer: $216.0
scale: million
question: What was the amount of  Domestic  Income before income taxes in 2018?
answer: $140.3
scale: million
question: In which year was Foreign largest?
answer: 2018
derivation: 19.9>14.2>11.8
question: What was the change in Foreign in 2019 from 2018?
answer: -8.1
derivation: 11.8-19.9
scale: million
question: What was the percentage change in Foreign in 2019 from 2018?
answer: -40.7
derivation: (11.8-19.9)/19.9
scale: percent
text: The amount of our operating expenses increased by $43 million on a sequential basis, mainly driven by seasonality and salary dynamic.
text: On a year-over-year basis, our operating expenses increased by $42 million, mainly due to salary dynamic and increased spending on certain R&D programs, partially offset by favorable currency effects, net of hedging.
text: Fourth quarter 2019 R&D expenses were net of research tax credits in France and Italy, which amounted to $37 million, compared to $29 million in the third quarter of 2019 and $39 million in the fourth quarter of 2018.

Table:
Three Months Ended
% Variation
December 31, 2019
September 29, 2019
December 31, 2018
Sequential
Year-Over-Year
(Unaudited, in millions)
Selling, general and administrative expenses
$(285)
$(267)
$(285)
(6.3)%
0.4%
Research and development expenses
(387)
(362)
(345)
(7.0)
(12.3)
Total operating expenses
$(672)
$(629)
$(630)
(6.7)%
(6.6)%
As percentage of net revenues
(24.4)%
(24.7)%
(23.8)%
+30 bps
-60 bps

Questions:
question: What is the average Selling, general and administrative expenses for the period December 31, 2019 and September 29, 2019?
answer: 276
derivation: (285+267) / 2
scale: million
question: What is the average Research and development expenses for the period December 31, 2019 and 2018?
answer: 366
derivation: (387+345) / 2
scale: million
question: What is the increase/ (decrease) in total operating expenses from the period December 31, 2018 to 2019?
answer: 42
derivation: 672-630
scale: million
text: 7. Property, Plant and Equipment and Leases
text: Property, plant and equipment at April 30, 2019 and 2018, consisted of the following (in thousands):
text: Depreciation and amortization expense for the years ended April 30, 2019 and 2018 was $2,802,000 and $2,484,000, respectively.
text: Maintenance and repairs charged to operations for the years ended April 30, 2019 and 2018 was approximately $309,000 and $466,000, respectively.
text: The Company leases its Long Island, New York headquarters building. On July 25, 2018, the Company signed an amendment to the lease which extends the current lease terms ten years and eight months through September 30, 2029. Pursuant to the amendment to the lease agreement, the annual rent will increase from $1,046,810 in 2019 to $1,276,056 in 2029. Under the terms of the lease, the Company is required to pay its proportionate share of real estate taxes, insurance and other charges.
text: In addition, the Company’s subsidiaries in New Jersey and California lease their office and manufacturing facilities. On February 1, 2018, FEI-Elcom entered into a new lease agreement in New Jersey for office and manufacturing space encompassing approximately 9,000 square feet. The monthly rent is $9,673 through the end of the lease which expires in January 31, 2021. FEI-Zyfer has signed a second amendment to its lease in California, which extends the lease an additional 88 months, beginning October 1, 2017 and expiring January 31, 2025. The average annual rent over the period of the amendment is approximately $312,000. FEI-Zyfer leases office and manufacturing space encompassing 27,850 square feet.
text: Rent expense under operating leases for the years ended April 30, 2019 and 2018 was approximately $1.2 million and $1.7 million, respectively. The Company records rent expense on its New York building and FEI-Zyfer facility on the straight-line method over the lives of the respective leases. As a result, as of April 30, 2019 and 2018, the Company’s Consolidated Balance Sheet included deferred rent payable of approximately $236,000 and $110,000, respectively, which will be recognized over the respective rental periods.

Table:
2019
2018
Buildings and building improvements
$2,692
$2,790
Machinery, equipment and furniture
57,157
57,503
59,849
60,293
Less, accumulated depreciation
(46,811 )
(46,166)
$13,038
$ 14,127

Questions:
text: 18. Commitments
text: The Group leases various offices in locations such as Amsterdam, the Netherlands; the San Francisco Bay Area, California, New York, New York, Austin, Texas, and Boston, Massachusetts, United States; Sydney, Australia; Manila, the Philippines; Bengaluru, India; Yokohama, Japan; and Ankara, Turkey under non-cancellable operating leases expiring within one to nine years. The leases have varying terms, escalation clauses and renewal rights. On renewal, the terms of the leases are renegotiated. The Group incurred rent expense on its operating leases of $38.6 million, $23.6 million, and $12.2 million during the fiscal years ended 2019, 2018 and 2017, respectively.
text: Additionally, the Group has a contractual commitment for services with third-parties related to its cloud services platform and data centers. These commitments are non-cancellable and expire within two to four years.
text: Commitments for minimum lease payments in relation to non-cancellable operating leases and purchase obligations as of June 30, 2019 were as follows:

Table:
Operating Leases
Other Contractual Commitments
Total
(U.S. $ in thousands)
Fiscal Period:
Year ending 2020
$38,790
$108,978
$147,768
Years ending 2021 - 2024
148,021
219,342
367,363
Thereafter
144,037
—
144,037
Total commitments
$330,848
$328,320
659,168

Questions:
question: What are the total commitments towards operating leases?
answer: $330,848
scale: thousand
question: What are the total commitments towards other contractual commitments?
answer: $328,320
scale: thousand
question: What is the difference in the total commitments between that of operating leases and other contractual commitments?
answer: 2528
derivation: 330,848-328,320
scale: thousand
question: What is the percentage constitution of the commitments for operating leases for year ending 2020 among the total commitments for operating leases?
answer: 11.72
derivation: 38,790/330,848
scale: percent
text: Other Defined Benefit Plans
text: We maintain various defined benefit plans to provide termination and postretirement benefits to certain eligible employees outside of the U.S. We also provide disability benefits to certain eligible employees in the U.S. Eligibility is determined based on the terms of our plans and local statutory requirements.
text: Funded Status
text: The funded status of our postretirement health care and other defined benefit plans, which is recognized in other long-term liabilities in our consolidated balance sheets, was as follows (in millions):

Table:
April 26, 2019
April 27, 2018
Fair value of plan assets
$ 31
$ 25
Benefit obligations
(61)
(53)
Unfunded obligations
$(30)
$(28)

Questions:
text: DEVELOPMENT OF EMPLOYEE NUMBERS BY SEGMENTS
text: Full-time equivalents1 as of the closing date of 30/9
text: 1 Excluding METRO China.

Table:
2018
2019
METRO
86,239
82,979
METRO Germany
11,816
11,760
METRO Western Europe (excl.Germany)
24,073
24,044
METRO Russia
13,884
12,288
METRO Eastern Europe (excl.Russia)
28,264
27,589
METRO Asia
8,202
7,298
Others
6,916
7,067
METROAG
863
837
Total
94,018
90,883

Questions:
question: In which year was the amount for METRO AG larger?
answer: 2018
derivation: 863>837
question: What was the change in METRO AG in 2019 from 2018?
answer: -26
derivation: 837-863
question: What was the percentage change in METRO AG in 2019 from 2018?
answer: -3.01
derivation: (837-863)/863
scale: percent
text: Stock-Based Compensation
text: A summary of our stock-based compensation expense is as follows (in thousands):
text: (1) Amount for the year ended December 31, 2018 includes $4.1 million of accelerated stock-based compensation expense. In March 2018, as
a result of a suspension of the 2014 Purchase Plan due to our non-timely filing status, all unrecognized stock-based compensation expense
related to ESPP under the 2014 Purchase Plan was accelerated and recognized within the consolidated statement of operations.
text: As of December 31, 2019, we had $29.5 million of unrecognized stock-based compensation expense related to
unvested stock-based awards, including ESPP under our Amended 2014 Purchase Plan, which will be recognized
over a weighted-average period of 2.6 years.

Table:
Years Ended December 31,
2019
2018
2017
Stock-based compensation by type of award:
Stock options
$648
$1,353
$2,705
Stock awards
14,882
10,445
11,421
Employee stock purchase rights(1)
999
5,240
3,077
Total
$16,529
$17,038
$17,203
Stock-based compensation by category of expense:
Cost of revenue
$1,500
$1,602
$1,362
Sales and marketing
5,765
5,667
6,075
Research and development
6,039
6,631
6,343
General and administrative
3,225
3,138
3,423
Total
$16,529
$17,038
$17,203

Questions:
question: What is the percentage change in total stock base compensation  by type of award between 2018 and 2019?
answer: -2.99
derivation: (16,529 - 17,038)/17,038 
scale: percent
question: What is the total stock based compensation amount between 2017 to 2019?
answer: 50770
derivation: $16,529 + $17,038 + $17,203
scale: thousand
question: What is the percentage change in stock based compensation on sales and marketing between 2018 and 2019?
answer: 1.73
derivation: (5,765 - 5,667)/5,667 
scale: percent
text: 4. Property and Equipment
text: Property and equipment consist of the following (in thousands):
text: Depreciation and amortization expense was $0.9 million and $1.0 million for the years ended December 31, 2019 and 2018, respectively.

Table:
As of December 31,
2019
2018
Computers, software, furniture and fixtures
$1,406
$1,407
Equipment under capital lease  3,348
3,348
3,525
Less accumulated depreciation and amortization
(3,171)
(2,448)
Property and equipment, net
$1,583
$2,484

Questions:
question: What is the percentage change in computers, software, furniture and fixtures between 2018 and 2019?
answer: -0.07
derivation: ($1,406-$1,407)/$1,407 
scale: percent
question: What is the percentage change in the net value of property and equipment between 2018 and 2019?
answer: -36.27
derivation: ($1,583-$2,484)/$2,484 
scale: percent
text: Selling, General and Administrative
text: The increase in selling, general and administrative in fiscal 2019 compared to fiscal 2018 was primarily due to higher variable costs on increased sales volumes, primarily related to increases in headcount costs and employee incentive compensation, as well as additional costs from the FRT acquisition, offset partially by a decrease in the amortization of intangible assets.

Table:
Fiscal Year Ended
December 28, 2019
December 29, 2018
$ Change
% Change
(Dollars in thousands)
Selling, general and administrative
$106,335
$99,254
$7,081
7.1 %
% of revenues
18.0 %
18.7 %
Fiscal Year Ended
December 29, 2018
December 30, 2017
$ Change
% Change
(Dollars in thousands)
Selling, general and administrative
$99,254
$95,489
$3,765
3.9 %
% of revenues
18.7 %
17.4 %

Questions:
question: What is the average Selling, general and administrative for the Fiscal Year Ended December 28, 2019 to December 29, 2018?  
answer: 102794.5
derivation: (106,335+99,254) / 2
scale: thousand
question: What is the average Selling, general and administrative for the Fiscal Year Ended December 29, 2018 to December 30, 2017?
answer: 97371.5
derivation: (99,254+95,489) / 2
scale: thousand
question: In which year was Selling, general and administrative less than 100,000 thousands?
answer: 2018
2017
derivation: locate and analyze the Selling, general and administrative in row 4
question: What is the percentage of revenue in 2019 and 2018?
answer: 18.0
18.7
scale: percent
question: What was the Selling, general and administrative in 2018 and 2017?
answer: 99,254
95,489
scale: thousand