tokbokki/tatqa_dataset_filter huggingface dataset:
text: 21 Cash and Cash Equivalents
text: Cash at bank earns interest at floating rates based on daily bank deposit rates. Short-term deposits are made for varying periods of between one day and three months, depending on the immediate cash requirements of the Group, and earn interest at the respective short-term deposit rates.

Table:
31 March 2019
31 March 2018
$M
$M
Cash at bank and in hand
134.3
67.2
Short-term deposits
37.8
52.8
Total cash and cash equivalent
172.1
120.0

Questions:
question: In which year was the amount of short-term deposits larger?
answer: 2018
derivation: 37.8>52.8
question: What was the change in the Total cash and cash equivalent in 2019 from 2018?
answer: 52.1
derivation: 172.1-120.0
scale: million
question: What was the percentage change in the Total cash and cash equivalent in 2019 from 2018?
answer: 43.42
derivation: (172.1-120.0)/120.0
scale: percent
text: Year ended December 31, 2018 compared with the year ended December 31, 2017:
text: Revenue in 2018 is derived from multiple license agreements that we entered into with third-parties following negotiations pursuant to our patent licensing and enforcement program. The revenue increase is primarily due to licensing revenues, as further described in "Item 1. Business" - "Licensing and Enforcement - Current Activities, Post 2013".
text: Cost of revenues includes contingent legal fees directly associated with our licensing and enforcement programs. Cost of revenues increased largely in proportion to increase in revenues.
text: Selling, general and administrative expenses ("SG&A") consisted primarily of legal fees incurred in operations and employee headcount related expenses. These comprise approximately 74% of total SG&A expense. Litigation expenses increased $4.2 million to $16.5 million in 2018 compared to 2017 and are primarily due to the timing of various outstanding litigation actions. See "Item 3. Legal Proceedings". Employee headcount related expenses increased $1.8 million to $7.2 million in 2018 compared to 2017, and is primarily due to incentive bonuses earned during the year. The balance of SG&A expenses include consulting, other professional services, facilities and other administrative fees and expenses.
text: Research and Development expenses ("R&D") are primarily from our Finjan Mobile security business and increased by $0.6 million to $2.1 million in 2018 compared to 2017, as we continue to position this business for future growth.
text: Other income (expense) is primarily due to changes in the fair value of the warrant liability of $3.4 million in 2018 versus a benefit of $2.2 million in 2017, and interest expense of $0.6 million in 2018, net.
text: We recognized an income tax expense of $8.1 million on pre-tax income of $28.7 million in 2018 as compared to a benefit from the reduction in the valuation allowance of $6.2 million in 2017.

Table:
For the Year Ended December 31,
2018
2017
Change
% Change
(In millions, except percentages)
Revenues
$82.3
$50.5
$31.8
63%
Cost of revenues
15.3
6.0
9.3
155%
Gross profit
67.0
44.5
22.5
51%
Gross margin
81%
88%
Operating expenses:
Selling, general and administrative
32.2
28.6
3.6
13%
Research and development
2.1
1.5
0.6
40%
Total operating expenses
34.3
30.1
4.2
14%
Other income (expense)
(4.0)
2.2
(6.2)
(282)%
Income before income taxes
28.7
16.6
12.1
73%
Income tax provision (benefit)
8.0
(6.2)
14.2
(229)%
Net income
$20.7
$22.8
$(2.1)
(9)%

Questions:
text: Cogeco Communications is a subsidiary of Cogeco, which holds 31.8% of the Corporation's equity shares, representing 82.3% of the Corporation's voting shares.
text: Cogeco provides executive, administrative, financial and strategic planning services and additional services to the Corporation under a Management Services Agreement (the "Agreement"). On May 1, 2019, the Corporation and Cogeco agreed to amend the Agreement in order to replace the methodology used to establish the management fees payable by the Corporation to Cogeco, which was based on a percentage of the consolidated revenue of the Corporation, with a new methodology based on the costs incurred by Cogeco plus a reasonable mark-up. This cost-plus methodology was adopted to avoid future variations of the management fee percentage due to the frequent changes of the Corporation's consolidated revenue pursuant to business acquisitions and divestitures. Prior to this change, management fees represented 0.75% of the consolidated revenue from continuing and discontinued operations of the Corporation (0.85% for the period prior to the MetroCast acquisition on January 4, 2018). Provision is made for future adjustment upon the request of either Cogeco or the Corporation from time to time during the term of the Agreement. For fiscal 2019 management fees paid to Cogeco amounted to $19.9 million, compared to $19.0 million for fiscal 2018.
text: Provision is made for future adjustment upon the request of either Cogeco or the Corporation from time to time during the term of the Agreement. For fiscal 2019 management fees paid to Cogeco amounted to $19.9 million, compared to $19.0 million for fiscal 2018.
text: The following table shows the amounts that the Corporation charged Cogeco with regards to the Corporation's stock options, ISUs and PSUs granted to these executive officers, as well as DSUs issued to Board directors of Cogeco:

Table:
Years ended August 31,
2019
2018
(In thousands of Canadian dollars)
$
$
Stock options
1,046
915
ISUs
61
1
PSUs
981
990
DSUs
631
—

Questions:
question: What is the increase / (decrease) in the stock options from 2018 to 2019?
answer: 131
derivation: 1,046 - 915
scale: thousand
question: What was the average ISUs from 2018 to 2019?
answer: 31
derivation: (61 + 1) / 2
scale: thousand
question: What was the average DSUs from 2018 to 2019?
answer: 315.5
derivation: (631 + 0) / 2
scale: thousand
text: Income taxes. Income tax expense and effective annual income tax rates for fiscal 2019 and 2018, as well as information as to the effects of the U.S. Tax Reform in fiscal 2018, were as follows (dollars in millions):
text: (1) We believe the non-GAAP presentation of income tax expense and the effective annual tax rate excluding special tax items, the one-time employee bonus and restructuring charges provides additional insight over the change from the comparative reporting periods by isolating the impact of these significant, special items. In addition, the Company believes that its income tax expense, as adjusted, and effective tax rate, as adjusted, enhance the ability of investors to analyze the Company’s operating performance and supplement, but do not replace, its income tax expense and effective tax rate calculated in accordance with U.S. GAAP.
text: Income tax expense for fiscal 2019 was $17.3 million compared to $94.6 million for fiscal 2018. The decrease is primarily due to the $85.9 million impact of Tax
Reform that was recorded in fiscal 2018, which was partially offset by an increase in tax expense due to the global intangible low-taxed income provisions
("GILTI") of Tax Reform in fiscal 2019. Income tax expense also decreased by $10.5 million in fiscal 2019 as the Company reasserted that certain historical
undistributed earnings of two foreign subsidiaries will be permanently reinvested based on the expected working capital requirements of these two foreign
subsidiaries.
text: The $94.6 million of income tax expense recorded during fiscal 2018 included $85.9 million related to the enactment of Tax Reform. Included in the fiscal 2018 income tax expense was a $3.6 million benefit for the valuation allowance released against the net deferred tax assets in the U.S. as the Company is subject to GILTI.

Table:
2019
2018
Income tax expense, as reported (GAAP)
$17.3
$94.6
Accumulated foreign earnings assertion 
10.5
—
U.S. Tax Reform
(7.0)
(85.9)
Impact of other special tax items
0.2
(1.1)
Impact of valuation allowance release 
—
3.6
Impact of one-time employee bonus
—
0.3
Income tax expense, as adjusted (non-GAAP) (1)
$21.0
$11.5

Questions:
text: The following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives as of the date of acquisition.
text: The amount recorded for developed technology represents the estimated fair value of Trello’s project management and organization technology. The amount recorded for customer relationships represents the fair values of the underlying relationship with Trello customers.

Table:
Fair Value
Useful Life
(U.S. $ in thousands)
(years)
Developed technology
$50,600
3
Customer relationships
56,900
2
Trade names
19,900
3
Total intangible assets subject to amortization
$127,400

Questions:
question: What is the useful life (in years) of developed technology?
answer: 3
question: What is the difference in fair value between developed technology and customer relationships?
answer: 6300
derivation: 56,900-50,600
scale: thousand
question: What are the intangible assets that have a fair value of above $20,000 thousands?
answer: Developed technology
Customer relationships
derivation: For COL 3 rows 3-5 if value is >20,000 input the corresponding intangible asset component in COL2 as answer
question: What is the percentage constitution of trade names among the total intangible assets subject to amortization?
answer: 15.62
derivation: 19,900/127,400
scale: percent
text: GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
text: Cash and Cash Equivalents
text: Cash includes non-interest and interest-bearing demand deposit accounts with various financial institutions. Cash equivalents include money market mutual fund accounts, which are invested in government securities. We consider all highly liquid investments that mature three months or less from the date of purchase to be cash equivalents. The carrying amounts of our cash equivalents approximate their fair values due to their short maturities and highly liquid nature. Refer to Note 3 for additional information.
text: At times, our cash balances may exceed federally insured amounts and potentially subject the Company to a concentration of credit risk. The Company believes that no significant concentration of credit risk exists with respect to these balances based on its assessment of the creditworthiness and financial viability of these financial institutions. Further, our cash equivalents may expose us to credit risk; however, we believe this risk is limited, as the investments are backed by the full faith and credit of the United States government.
text: Restricted Cash
text: Restricted cash primarily consists of interest-bearing escrow accounts that are required under the terms of the contracts with our Bank Partners. Restricted cash is typically comprised of three components: (i) amounts we have escrowed with Bank Partners as limited protection to the Bank Partners in the event of excess Bank Partner portfolio credit losses; (ii) additional amounts we maintain for certain Bank Partners based on a contractual percentage of the total interest billed on outstanding deferred interest loans that are within the promotional period less previous finance charge reversal ("FCR") settlements on such outstanding loans; and (iii) certain custodial intransit loan funding and consumer borrower payments that we are restricted from using for our operations. These custodial balances are not considered in our evaluation of restricted cash usage. As it relates to our restricted cash escrowed with Bank Partners, we record a liability for the amount of restricted cash we expect to be payable to our Bank Partners, which is accounted for as a financial guarantee. Refer to Note 14 for additional information.
text: The following table provides a reconciliation of cash and cash equivalents and restricted cash reported within the Consolidated Balance Sheets to the total included within the Consolidated Statements of Cash Flows as of the dates indicated.

Table:
December 31,
2019
2018
2017
Cash and cash equivalents
$195,760
$303,390
$224,614
Restricted cash
250,081
155,109
129,224
Cash and cash equivalents and restricted cash in Consolidated Statements of Cash Flows
$445,841
$458,499
$353,838

Questions:
text: (1) Included in other long-term assets.
text: For certain other financial instruments, including accounts receivable, unbilled receivables, and accounts payable, the carrying value approximates fair value due to the relatively short maturity of these items.

Table:
December 31, 2018
(in thousands)
Level 1
Level 2
Level 3
Total
Cash equivalents
$10,155
$10,000
-
$20,155
Marketable securities:
Municipal bonds
$—
$44,705
—
$44,705
Corporate bonds
—
$48,296
—
$48,296
Total marketable securities
$—
$93,001
—
$93,001
Investments in privately-held companies (1)
$—
—
$3,390
$3,390

Questions:
question: What are the respective Level 1 and Level 2 cash equivalents as at December 31, 2018?
answer: $10,155
$10,000
question: What are the respective Level 2 municipal and corporate bonds as at December 31, 2018?
answer: $44,705
$48,296
question: What is the value of Level 1 cash equivalents as a percentage of the total cash equivalents?
answer: 50.38
derivation: 10,155/20,155 
scale: percent
question: What is the value of Level 2 municipal bonds as a percentage of the total municipal bonds?
answer: 100
derivation: 44,705/44,705 
scale: percent
question: What is the value of municipal bonds as a percentage of the total marketable securities?
answer: 48.07
derivation: 44,705/93,001 
scale: percent
text: Note 3 – Net Income per Share
text: The following table sets forth the computation of basic and diluted earnings per share:

Table:
Fiscal Year Ended
December 27, 2019 
December 28, 2018 
December 29, 2017
Net income per share:
Basic
$0.82
$0.71
$0.55
Diluted
$0.81
$0.70
$0.54
Weighted average common shares:
Basic
29,532,342
28,703,265
26,118,482
Diluted
30,073,338
29,678,919
27,424,526

Questions:
question: What is the net income per basic share for fiscal years 2019, 2018 and 2017 respectively?
answer: $0.82
$0.71
$0.55
question: What is the net income per diluted share for fiscal years 2019, 2018 and 2017 respectively?
answer: $0.81
$0.70
$0.54
question: Which year has the highest net income per basic share?
answer: 2019
derivation: $0.82>$0.71>$0.55
question: What is the average Net income per basic share from 2017-2019?
answer: 0.69
derivation: (0.82+ 0.71+ 0.55)/3
question: What is the change in net income per diluted share between 2018 and 2019?
answer: 0.11
derivation: 0.81-0.70
text: Income (Loss) Before Income Taxes
text: (1) Included in Corporate and Other are the following: contingent consideration adjustments, investment impairment, pension and postretirement plans actuarial (gains) and losses, interest (income) and expense, net foreign exchange (gains) and losses, intercompany eliminations and acquisition related charges.
text: The increase in income before income taxes in Semiconductor Test from 2018 to 2019 was driven primarily by an increase in semiconductor tester sales for 5G infrastructure and image sensors, partially offset by a decrease in sales in the automotive and analog test segments. The increase in income before income taxes in System Test from 2018 to 2019 was primarily due to higher sales in Storage Test of 3.5” hard disk drive testers, higher sales in Defense/Aerospace test instrumentation and systems, and higher sales in Production Board Test from higher 5G demand. The increase in income before income taxes in Wireless Test from 2018 to 2019 was primarily due to higher demand for millimeter wave and cellular test products driven by new wireless standards and 5G partially offset by lower sales in connectivity test products and services. The decrease in income before income taxes in Industrial Automation from 2018 to 2019 was due primarily to higher sales and marketing, and engineering spending.

Table:
2019
2018
2018-2019 Change
(in millions)
Semiconductor Test
$417.0
$397.6
$19.4
System Test
93.5
48.9
44.6
Wireless Test
35.6
29.1
6.5
Industrial Automation
(5.9)
7.7
(13.6)
Corporate and Other (1)
(14.4)
(15.4)
1.0
$525.8
$467.8
$58.0

Questions:
question: In which year was the amount for Wireless Test the largest?
answer: 2019
derivation: 35.6>29.1
question: What was the percentage change in Wireless Test in 2019 from 2018?
answer: 22.34
derivation: (35.6-29.1)/29.1
scale: percent
question: What was the percentage change in System Test in 2019 from 2018?
answer: 91.21
derivation: (93.5-48.9)/48.9
scale: percent
text: Valuation and Qualifying Accounts
text: Following is our schedule of valuation and qualifying accounts for the last three years (in thousands):
text: (1) Amounts under “Other” represent the reserves and valuation allowance assumed in acquisition of LoJack.
The warranty reserve is included in the Other Current Liabilities in the consolidated balance sheets.
text: (2) Amount under “Other” represents the valuation allowance previously netted against deferred tax assets of foreign net deferred tax assets not recorded on the balance sheet, which were disclosed narratively in the fiscal 2018 Form 10-K (see Note 12). Deferred tax assets and valuation allowances were grossed up by $15.1 million.

Table:
Charged
(credited)
Balance at
to costs
Balance at
beginning
and
end of
of year
expenses
Deductions
Other
year
Allowance for doubtful accounts:
Fiscal 2017
622
541
(201)
-
962
Fiscal 2018
962
685
(461)
-
1,186
Fiscal 2019
1,186
1,230
(660)
1,756
Warranty reserve:
Fiscal 2017 (1)
1,892
1,305
(2,562)
5,883
6,518
Fiscal 2018
6,518
1,331
(2,115)
-
5,734
Fiscal 2019
5,734
1,126
(5,462)
1,398
Deferred tax assets valuation allowance:
Fiscal 2017 (1)
1,618
1,391
-
3,578
6,587
Fiscal 2018 (2)
6,587
-
(4,835)
15,092
16,844
Fiscal 2019
16,844
799
(6,714)
-
10,929

Questions:
text: The plan assets of METRO are distributed between the following countries:
text: The above commitments are valued on the basis of actuarial calculations in accordance with relevant provisions of IAS 19. The basis for the measurement is the legal and economic circumstances prevailing in each country.

Table:
€ million
30/9/2018
30/9/2019
Germany
71
81
Netherlands
584
671
United Kingdom
209
237
Belgium
50
52
Other countries
26
25
940
1,066

Questions:
question: In which year was the amount for Belgium larger?
answer: 2019
derivation: 52>50
question: What was the change in the amount for Germany in FY2019 from FY2018?
answer: 10
derivation: 81-71
scale: million
question: What was the percentage change in the amount for Germany in FY2019 from FY2018?
answer: 14.08
derivation: (81-71)/71
scale: percent
text: Restricted Cash
text: The following table provides a reconciliation of cash, cash equivalents and restricted cash reported on the Consolidated Balance Sheets to the amounts reported on the Consolidated Statements of Cash Flows (in thousands):
text: As of December 31, 2019 and 2018, restricted cash included a security deposit that is set aside in a bank account and cannot be withdrawn by the Company under the terms of a lease agreement. The restriction will end upon the expiration of the lease.

Table:
December 31,
2019
2018
Cash and cash equivalents
$172,960
$172,704
Restricted cash included in other long-term assets
116
114
Total cash, cash equivalents and restricted cash reported on the Consolidated Statements of Cash Flows
$173,076
$172,818

Questions:
text: Inventory
text: Inventory is stated at the lower of cost and net realizable value, using the first-in, first-out (“FIFO”) valuation method. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. Any adjustments to reduce the cost of inventories to their net realizable value are recognized in earnings in the current period.
text: Due to the low sell-through of our AirBar products, management has decided to fully reserve work-in-process for AirBar components, as well as AirBar related raw materials. Management has further decided to reserve for a portion of AirBar finished goods, depending on type of AirBar and in which location it is stored. The AirBar inventory reserve was $0.8 million and $1.0 million for the years ended December 31, 2019 and 2018, respectively.
text: In order to protect our manufacturing partners from losses in relation to AirBar production, we agreed to secure the value of the inventory with a bank guarantee. Since the sale of AirBars has been lower than expected, a major part of the inventory at the partner remained unused when the due date of the bank guarantee neared and Neonode therefore agreed that the partner should keep inventory for the production of 20,000 AirBars and the rest be purchased by us. The inventory value of these purchases has been fully reserved.
text: As of December 31, 2019, the Company’s inventory consists primarily of components that will be used in the manufacturing of our sensor modules. We segregate inventory for reporting purposes by raw materials, work-in-process, and finished goods.
text: Raw materials, work-in-process, and finished goods are as follows (in thousands):

Table:
December 31,
December 31,
2019
2018
Raw materials
$396
$246
Work-in-process
186
220
Finished goods
448
753
Ending inventory
$1,030
$1,219

Questions:
question: What is the percentage change in the value of raw materials from 2018 to 2019?
answer: 60.98
derivation: ($396-$246)/$246 
scale: percent
question: What is the proportion of work-in-process and finished goods over ending inventory in 2018?
answer: 0.8
derivation: (220+753)/$1,219
text: INCOME TAX EXPENSE
text: Below is a summary of the difference between income tax expense computed by applying the statutory income tax rate to income before income tax expense and the actual income tax expense for the year.
text: Our effective income tax rate this year was 25.8% compared to 26.9% for 2018. The effective income tax rate for 2019 was lower than the statutory tax rate primarily as a result of a reduction to the Alberta corporate income tax rate over a four-year period.
text: Cash income taxes paid increased this year primarily as a result of the timing of installment payments.

Table:
Years ended December31
(In millions of dollars, except tax rates)
2019
2018
Statutory income tax rate
26.7%
26.7%
Income before income tax expense
2,755
2,817
Computed income tax expense
736
752
Increase (decrease) in income tax expense resulting from:
Non-deductible stock-based compensation
–
5
Non-deductible portion of equity losses
7
1
Income tax adjustment, legislative tax change
(23)
-
Non-taxable portion of capital gains
(2)
(9)
Other items
(6)
9
Total income tax expense
712
758
Effective income tax rate
25.8%
26.9%
Cash income taxes paid
400
370

Questions:
question: What was the effective tax rate in 2018?
answer: 26.9%
question: What was the increase / (decrease) in Income before income tax expense from 2019 to 2018?
answer: -62
derivation: 2,755 - 2,817
scale: million
question: What was the average Computed income tax expense?
answer: 744
derivation: (736 + 752) / 2
scale: million
question: What was the percentage increase / (decrease) in Total income tax expense from 2018 to 2019?
answer: -6.07
derivation: 712 / 758 - 1
scale: percent