tokbokki/tatqa_dataset_filter huggingface dataset:
text: Research and development
text: Research and development expense consists primarily of salaries and other personnel-related costs; the cost of products, materials, and outside services used in our R&D activities; and depreciation and amortization expense associated with R&D specific facilities and equipment. We maintain a number of programs and activities to improve our technology and processes in order to enhance the performance and reduce the costs of our solar modules.
text: The following table shows research and development expense for the years ended December 31, 2019, 2018, and 2017:
text: Research and development expense in 2019 increased compared to 2018 primarily due to increased material and module testing costs and higher employee compensation expense.

Table:
Year Ended
Change
(Dollars in thousands)
2019
2018
2017
2019 over 2018
2018 over 2017
Research and development
$96,611
$84,472
$88,573
$12,139
14%
$(4,101)
(5)%
% of net sales .
3.2%
3.8%
3.0%

Questions:
question: What is the percentage of net sales in 2017?
answer: 3.0%
question: What is the amount of net sales derived in 2017?
answer: 2952433.33
derivation: 88,573 / 3.0% 
scale: thousand
question: What is the net difference in research and development expense between 2019 and 2017?
answer: 8038
derivation: 96,611 - 88,573 
scale: thousand
question: What is the difference in net sales amount between 2018 and 2017?
answer: -729485.96
derivation: (84,472 / 3.8%) - (88,573 / 3.0%) 
scale: thousand
text: 4. Link between Group performance and remuneration outcomes
text: The Altium Remuneration Framework is designed to align key employee remuneration to shareholder returns (in the form of capital appreciation and dividends). The table below shows the Group performance on key financial results and performance metrics over the last five years.
text: Altium’s remuneration strategy has evolved over the past seven years and we believe that it is linked intrinsically to the success of the Group. Strong payout results for STI and LTI have reflected the strong financial performance of the Group. In addition, STI and LTI hurdles have changed over time to better reflect what is most important for Group growth.
text: 1 Normalised EPS and Profit for the year excludes deferred tax asset of US$77 million recognised on the transfer of core business assets to the USA.
text: 2 The maximum STI payable based on the above performance hurdles is 100%, however based on achievement of individual personal goals, the overall achievement level may be modified up to 150% or down to 0%.

Table:
2019
2018
2017
2016
2015
US$’000
US$’000
US$’000
US$’000
US$’000
Revenue
171,819
140,176
110,865
93,597
80,216
EBITDA
62,721
44,869
33,254
27,430
22,697
EPS
40.57
28.86
21.70
17.89
12.47 1
Profit for the year
52,893
37,489
28,077
23,020
15,398 1
Dividend declared - AU cents
34
27
23
20
16
Share price - AU$
$34.2
22.51
8.57
6.46
4.43
STI Achievement
100% - 150% 2
131%
103%
97%
63%
STI performance hurdles
70% Revenue 30% EBITDA
50% Revenue 50% EBITDA
70% Revenue 30% EBITDA
50% Revenue 50% EBITDA
Different metrics related to subscriber related to subscriber growth, EPS and Product development related to subscriber growth, EPS and Product development related to subscriber growth, EPS and Product development
LTI Achievement
100%
100%
100%
100%
50%
LTI performance hurdles
50% Revenue
EPS
EPS
EPS
50% Subscriber growth 50% EPS

Questions:
question: What are the LTI performance hurdles in 2019?
answer: 50% Revenue
50% EPS
question: What is the share price  in 2019?
answer: $34.2
question: What are the STI performance hurdles in 2019?
answer: 70% Revenue
30% EBITDA
question: What is the percentage change in the revenue from 2018 to 2019?
answer: 22.57
derivation: (171,819-140,176)/140,176
scale: percent
question: What is the percentage change in profits from 2018 to 2019?
answer: 41.09
derivation: (52,893-37,489)/37,489
scale: percent
question: What is the percentage change in EBITDA from 2017 to 2018?
answer: 34.93
derivation: (44,869-33,254)/33,254
scale: percent
text: Property and Equipment
text: Property and equipment are carried at cost. The following is a summary of property and equipment as of September 30, 2019 and 2018(amounts shown in thousands):
text: Depreciation and amortization of property and equipment are provided using the straight-line method over estimated useful lives ranging from three to ten
years. Leasehold improvements are amortized over the shorter of the lease term or estimated useful life of the assets. Depreciation and amortization of property and equipment totaled $1.4 million, $0.6 million, and $0.3 million for the fiscal years ended September 30, 2019, 2018, and 2017, respectively. Expenditures for repairs and maintenance are charged to operations. Total repairs and maintenance expenses were $0.1 million, $0.1 million and $0.2 million for the fiscal years ended September 30, 2019, 2018, and 2017, respectively.

Table:
2019
2018
Property and equipment—at cost:
Leasehold improvements
$3,575
$3,825
Equipment
3,041
2,604
Capitalized internal-use software development costs
1,088
916
Furniture and fixtures
526
425
8,230
7,770
Less: accumulated depreciation and amortization
(3,999)
(3,105)
Total property and equipment, net
$4,231
$4,665

Questions:
question: What is the percentage change of net total property and equipment from 2018 to 2019?
answer: -9.3
derivation: (4,231-4,665)/4,665 
scale: percent
question: What is the proportion of the total value of leasehold improvements and equipment over the total value of property and equipment at cost in 2019?
answer: 0.8
derivation: (3,575+3,041)/8,230
text: Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities
text: Our common stock trades on The Nasdaq Stock Market under the symbol ZIXI. The table below shows the high and low sales prices by quarter for fiscal 2019 and 2018.
text: At March 4, 2020, there were 55,641,885 shares of common stock outstanding held by 399 shareholders of record. On that date, the last reported sales price of the common stock was $8.27.
text: We have not paid any cash dividends on our common stock and do not anticipate doing so in the foreseeable future.
text: For information regarding options and stock-based compensation awards outstanding and available for future grants, see “Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.”

Table:
2019
2018
Quarter Ended
High
Low
High
Low
March 31
$ 9.07
$ 5.34
$ 4.75
$ 3.82
June 30
$ 11.15
$ 6.66
$ 5.62
$ 4.25
September 30
$ 10.51
$ 6.91
$ 5.93
$ 4.91
December 31
$ 7.75
$ 6.25
$ 7.09
$ 4.66

Questions:
question: What is the average low sale prices for the year 2019?
answer: 6.29
derivation: (5.34+6.66+6.91+6.25)/4
question: What was the change in high value for the quarter ended september 30 in 2019 than 2018?
answer: 4.58
derivation: 10.51-5.93
text: Interest rate swaps
text: The Group has the following interest rate swaps in place as at the end of the reporting period:
text: Future interest rate swaps in place at the end of the reporting period have maturity dates ranging from 23 September 2019 to 23 September 2026 (2018: 24 September 2018 to 23 September 2026).
text: On 24 June 2019, the Group reset the interest rates associated with AUD denominated interest rate swaps. This resulted in a cash outflow of $22.9m which reduced the Group’s financial liability presented in note 9.8. The cumulative change in fair value of these hedging instruments is carried in a separate reserve in equity (cash flow hedge reserve of NSPT presented within non-controlling interest in the Group’s consolidated statement of changes in equity).
text: This balance will be recycled from the hedge reserve to finance costs in the statement of profit and loss in future reporting periods corresponding to when the underlying hedged item impacts profit or loss. For the year ended 30 June 2019, $0.1m has been recognised in finance costs relating to this item.

Table:
2019
2018
$'000
$'000
Interest rate swaps (AUD) at face value
Current interest rate swaps
400,000
270,000
Future interest rate swaps
275,000
400,000
Interest rate swaps (NZD) at face value
Current interest rate swaps
73,500
53,500
Future interest rate swaps
50,000
100,000
AUD equivalent of NZD interest rate swaps
Current interest rate swaps
70,361
48,944
Future interest rate swaps
47,864
91,485

Questions:
question: What is the change in Interest rate swaps (AUD) at face value for Current interest rate swaps from 2018 to 2019?
answer: 130000
derivation: 400,000-270,000
scale: thousand
question: What is the change in Interest rate swaps (AUD) at face value for Future interest rate swaps from 2018 to 2019?
answer: -125000
derivation: 275,000-400,000
scale: thousand
question: What is the change in Interest rate swaps (NZD) at face value for Current interest rate swaps from 2018 to 2019?
answer: 20000
derivation: 73,500-53,500
scale: thousand
text: Unbilled receivables are client committed amounts for which revenue recognition precedes billing, and billing is solely subject to the passage of time.
text: Unbilled receivables are expected to be billed in the future as follows

Table:
(Dollars in thousands)
December 31, 2019
1 year or less
$180,219
60%
1-2 years
91,132
30%
2-5 years
30,604
10%
$301,955
100%

Questions:
question: What are the respective unbilled receivables within 1 year or less and within 1-2 years?
answer: 180,219
91,132
scale: thousand
question: What are the respective unbilled receivables within 1-2 years and within 2-5 years?
answer: 91,132
30,604
scale: thousand
question: What is the total unbilled receivables due within 2 years?
answer: 271351
derivation: 180,219 + 91,132 
scale: thousand
question: What is the total unbilled receivables due between 1 to 5 years?
answer: 121736
derivation: 91,132 + 30,604 
scale: thousand
question: What is the value of the unbilled receivables due within 2-5 years as a percentage of the unbilled receivables due within 1 year?
answer: 16.98
derivation: 30,604/180,219 
scale: percent
text: 3.6 Provisions
text: Recognition, measurement and classification
text: Employee benefits – annual and long service leave
text: The Group recognises a liability for long service leave and annual leave measured as the present value of expected future payments to be made in respect of services provided by employees up to the reporting date using the projected unit credit method. Consideration is given to expected future wage and salary levels, experience of employee departures, and periods of service. Expected future payments are discounted using market yields at the reporting date on corporate bond rates with terms to maturity and currencies that match, as closely as possible, the estimated future cash outflows.
text: The Group does not expect its long service leave or annual leave benefits to be settled wholly within 12 months of the reporting date.
text: Annual and long service leave are classified as current where there is a current obligation to pay the employee shall they leave the Group.
text: Clawback provisions
text: Upfront fees received from certain insurance funds, broadband providers and mortgage brokers can be clawed back in the event of early termination of membership. They vary across the industries and are usually triggered where a referred member terminates their policy. Each relevant Product Provider has an individual agreement and the clawback period ranges between 0 and 24 months, depending on the agreement.
text: Key estimates - Employee benefits
text: Provisions are measured at the present value of management’s best estimate of the expenditure required to settle the present obligation at the reporting date using the discounted cash flow methodology. The risks specific to the provision are factored into the cash flows and as such a corporate bond rate relative to the expected life of the provision is used as a discount rate. If the effect of the time value of money is material, provisions are discounted using a current pre-tax rate that reflects the time value of money and the risks specific to the liability. The increase in the provision resulting from the passage of time is recognised as interest expense.
text: Key estimates - Clawback provisions
text: The Group provides for this liability based upon historic average rates of attrition and recognises revenue net of these clawback amounts.

Table:
CONSOLIDATED
2019 $’000
2018 $’000
Current
Annual leave
2,349
2,233
Long service leave
830
781
Clawback
2,715
2,463
Rebates
241
224
6,135
5,701
Non-Current
Long service leave
418
343
418
343

Questions:
question: What is the percentage change in the annual leave provisions from 2018 to 2019?
answer: 5.19
derivation: (2,349-2,233)/2,233
scale: percent
question: What is the percentage change in the current provisions from 2018 to 2019?
answer: 7.61
derivation: (6,135-5,701)/5,701
scale: percent
question: What is the percentage change in the non-current provisions from 2018 to 2019?
answer: 21.87
derivation: (418-343)/343
scale: percent
text: (8) Computer Software
text: Computer software, net consists of the following (in millions):
text: In the fourth quarter of 2019, we entered into agreements to acquire software in exchange for a combination of cash consideration and certain of our products and services. The software was acquired for $32.0 million, of which software valued at $6.5 million was received as of December 31, 2019 and resulted in non-cash investing activity of $4.8 million.

Table:
December 31,
2019
2018
Internally developed software
$808.2
$746.0
Purchased software
78.9
60.7
Computer software
887.1
806.7
Accumulated amortization
(481.1)
(401.1)
Computer software, net
$406.0
$405.6

Questions:
text: Other Income (Expense), Net
text: Other income (expense), net relates to certain non-operational charges primarily consisting of income or losses in our share of marketable equity securities accounted for under the equity method and of transactional foreign exchange gains (losses). The income (expense) from foreign exchange is dependent upon the change in foreign currency exchange rates vis-àvis the functional currency of the legal entity.
text: (1) Represents the release to income from other comprehensive income relating to the mark to market on shares we held in Guidance prior to our acquisition in the first quarter of Fiscal 2018.
text: (2) Represents a gain recognized in connection with the settlement of a certain breach of contractual arrangement in the second quarter of Fiscal 2018.

Table:
Year Ended June 30,
(In thousands)
2019
Change increase (decrease))
2018
Change increase (decrease))
2017
Foreign exchange gains (losses)
$(4,330)
$(9,175)
$4,845
$1,776
$3,069
OpenText share in net income (loss) of equity investees (note 8)
13,668
7,703
5,965
13
5,952
Income from long-term other receivable
—
(1,327)
1,327
(5,099)
6,426
Gain on shares held in Guidance (1)
—
(841)
841
841
—
Gain from contractual settlement (2)
—
(5,000)
5,000
5,000
—
Other miscellaneous income (expense)
818
823
(5)
(301)
296
Total other income (expense), net
$10,156
$(7,817)
$17,973
$2,230
$15,743

Questions:
question: What years are included in the table?
answer: 2019
2018
2017
question: What are the units used in the table?
answer: thousands
question: What is the average annual Total other income (expense), net?
answer: 14624
derivation: (10,156+17,973+15,743)/3
scale: thousand
question: What is the percentage change of Total other income (expense), net for fiscal year 2018 to 2019?
answer: -43.49
derivation: -7,817/17,973
scale: percent
question: What is the change of Total other income (expense), net from fiscal year 2017 to 2019?
answer: -5587
derivation: -7,817+2,230
scale: thousand
text: 3 Investments
text: The investment in Sophos Holdings Limited, a holding company for the Sophos Group, comprises 100% of the ordinary share capital.
text: The investment in Sophos Limited comprises share-based payment expenses for equity awards granted to participants employed by Sophos Limited and its subsidiaries.

Table:
31 March 2019
31 March 2018
$M
$M
Investment in Sophos Holdings Limited
1,035.8
1,035.8
Investment in Sophos Limited
94.8
63.3
At 31 March
1,130.6
1,099.1

Questions:
question: In which year was the amount at the end of the fiscal year larger?
answer: 2019
derivation: 1,130.6>1,099.1
question: What was the change in the amount of Investment in Sophos Limited in 2019 from 2018?
answer: 31.5
derivation: 94.8-63.3
scale: million
question: What was the percentage change in the amount of Investment in Sophos Limited in 2019 from 2018?
answer: 49.76
derivation: (94.8-63.3)/63.3
scale: percent
text: We completed our qualitative assessment of our indefinite-lived intangible assets other than goodwill as of December 31, 2019 and 2018 and concluded it is more likely than not that our indefinite-lived intangible assets are not impaired; thus, no impairment charge for these assets was recorded in 2019 or 2018.
text: The following tables show the rollforward of goodwill assigned to our reportable segments from December 31, 2017 through December 31, 2019.
text: (1) Goodwill is net of accumulated impairment losses of $1.1 billion that related to our former hosting segment now included in our business segment.
text: (2) We allocated $32 million of Level 3 goodwill to consumer as we expect the consumer segment to benefit from synergies resulting from the business combination. (2) We allocated $32 million of Level 3 goodwill to consumer as we expect the consumer segment to benefit from synergies resulting from the business combination.
text: (3) Includes $58 million decrease due to effect of foreign currency exchange rate change.

Table:
Business
Consumer
Total
(Dollars in millions)
As of December 31, 2017(1)
$20,197
10,278
30,475
Purchase accounting and other adjustments(2)(3)
250
32
282
Impairment
—
(2,726)
(2,726)
As of December 31, 2018
$20,447
7,584
28,031

Questions:
question: Which are the reportable segments highlighted in the table?
answer: Business
Consumer
question: What is the amount of goodwill under Business as a ratio of the Total amount as of December 31, 2018?
answer: 0.73
derivation: 20,447/28,031
scale: percent
question: What is the sum of the total amount of goodwill for 2017 and 2018?
answer: 58506
derivation: 30,475+28,031
scale: million
question: What is the average total amount of goodwill for 2017 and 2018?
answer: 29253
derivation: (30,475+28,031)/2
scale: million
text: Our net sales by market sector for the indicated fiscal years were as follows (in millions):
text: Healthcare/Life Sciences. Net sales for fiscal 2019 in the Healthcare/Life Sciences sector increased $180.1 million, or 17.3%, as compared to fiscal 2018. The increase was driven by overall net increased customer end-market demand, a $32.7 million increase in production ramps of new products for existing customers and a $26.9 million increase in production ramps for new customers.
text: Industrial/Commercial. Net sales for fiscal 2019 in the Industrial/Commercial sector increased $63.5 million, or 6.9%, as compared to fiscal 2018. The increase was driven by a $64.8 million increase in production ramps of new products for existing customers and a $33.2 million increase in production ramps for new customers. The increase was partially offset by a $7.3 million decrease due to end-of-life products, a $4.2 million decrease due to a disengagement with a customer and overall net decreased customer end-market demand.
text: Aerospace/Defense. Net sales for fiscal 2019 in the Aerospace/Defense sector increased $143.5 million, or 32.2%, as compared to fiscal 2018. The increase was driven by a $120.2 million increase in production ramps of new products for existing customers, a $9.9 million increase in production ramps for new customers and overall net increased customer end-market demand.
text: Communications. Net sales for fiscal 2019 in the Communications sector decreased $96.2 million, or 20.4%, as compared to fiscal 2018. The decrease was driven by a $37.3 million reduction due to disengagements with customers, a $15.3 million decrease due to end-of-life products and overall net decreased customer endmarket demand. The decrease was partially offset by an $18.1 million increase in production ramps of new products for existing customers and a $4.5 million increase in production ramps for new customers.

Table:
Market Sector 
2019
2018
Healthcare/Life Sciences 
$1,220.0
$1,039.9
Industrial/Commercial 
981.2
917.7
Aerospace/Defense 
588.6
445.1
Communications 
374.6
470.8
Total net sales
3,164.4
2,873.5

Questions:
text: Free Cash Flow
text: We monitor our free cash flow, as a key measure of our overall business performance, which enables us to analyze our financial performance without the effects of certain non-cash items such as depreciation, amortization, and stock-based compensation expenses. Additionally, free cash flow takes into account the impact of changes in deferred revenue, which reflects the receipt of cash payment for products before they are recognized as revenue, and unbilled accounts receivable, which reflects revenue that has been recognized that has yet to be invoiced to our customers.
text: Our net cash provided by (used in) operating activities is significantly impacted by the timing of invoicing and collections of accounts receivable, the timing and amount of annual bonus payments, as well as payroll and tax payments. Our capital expenditures consisted of purchases of property and equipment, most of which were computer hardware, software, capitalized software development costs, and leasehold improvements.
text: In fiscal year 2019, free cash flow was impacted by $23.6 million related to the build out and furnishing of our new corporate headquarters in San Mateo, California. For a further discussion of our operating cash flows, see “Liquidity and Capital Resources - Cash Flows.”(in thousands)

Table:
Fiscal years ended July 31,
2019
2018
Net cash provided by operating activities
$116,126
$140,459
Net cash used for capital expenditures
(48,857)
(12,011)
Free cash flow
$67,269
$128,448

Questions:
question: What was the Net cash provided by operating activities in 2019 and 2018 respectively?
answer: $116,126
$140,459