tokbokki/tatqa_dataset_filter huggingface dataset:
text: FREE CASH FLOW AND DIVIDEND PAYOUT RATIO
text: The terms free cash flow and dividend payout ratio do not have any standardized meaning under IFRS. Therefore, they are unlikely to be comparable to similar measures presented by other issuers.
text: We define free cash flow as cash flows from operating activities, excluding acquisition and other costs paid (which include significant litigation costs) and voluntary pension funding, less capital expenditures, preferred share dividends and dividends paid by subsidiaries to NCI. We exclude acquisition and other costs paid and voluntary pension funding because they affect the comparability of our financial results and could potentially distort the analysis of trends in business performance. Excluding these items does not imply they are non-recurring.
text: We consider free cash flow to be an important indicator of the financial strength and performance of our businesses because it shows how much cash is available to pay dividends on common shares, repay debt and reinvest in our company. We believe that certain investors and analysts use free cash flow to value a business and its underlying assets and to evaluate the financial strength and performance of our businesses. The most comparable IFRS financial measure is cash flows from operating activities.
text: We define dividend payout ratio as dividends paid on common shares divided by free cash flow. We consider dividend payout ratio to be an important indicator of the financial strength and performance of our businesses because it shows the sustainability of the company’s dividend payments.
text: The following table is a reconciliation of cash flows from operating activities to free cash flow on a consolidated basis.

Table:
2019
2018
Cash flows from operating activities
7,958
7,384
Capital expenditures
(3,988)
(3,971)
Cash dividends paid on preferred shares
(147)
(149)
Cash dividends paid by subsidiaries to NCI
(65)
(16)
Acquisition and other costs paid
60
79
Voluntary DB pension plan contribution
–
240
Free cash flow
3,818
3,567

Questions:
question: What is  Cash flows from operating activities for 2018?
answer: 7,384
question: What is the change in cash flows from operating activities?
answer: 574
derivation: 7,958-7,384
question: What is the percentage change in free cash flow in 2019?
answer: 7.04
derivation: (3,818-3,567)/3,567
scale: percent
question: What is the total amount of acquisition and other costs paid in 2018 and 2019?
answer: 139
derivation: 60+79
text: Item 6. Selected Consolidated Financial Data
text: The following table presents selected consolidated financial data as of and for the five-year period ended December 31, 2019. Our past results of operations are not necessarily indicative of our future results of operations. The following selected consolidated financial data is qualified in its entirety by, and should be read in conjunction with, “Management's Discussion and Analysis of Financial Condition and Results of Operations” and the consolidated financial statements and the notes thereto included elsewhere herein.
text: Consolidated Balance Sheet Data:

Table:
As of December 31,
2019
2018
2017
2016
2015
(In thousands)
Cash and cash equivalents
$19,505
$18,017
$22,553
$26,838
$35,128
Working capital
$1,116
$6,356
$7,646
$14,643
$16,046
Total assets
$54,538
$43,424
$45,672
$53,530
$68,579
Stockholders' equity
$10,863
$14,059
$13,078
$18,064
$21,387

Questions:
question: What is the value of cash and cash equivalents from 2019 to 2015 respectively?
answer: $19,505
$18,017
$22,553
$26,838
$35,128
scale: thousand
question: What is the value of working capital from 2019 to 2015 respectively?
answer: $1,116
$6,356
$7,646
$14,643
$16,046
scale: thousand
question: What is the average value of working capital from 2015 to 2019?
answer: 9161.4
derivation: (1,116+ 6,356+ 7,646+ 14,643+16,046)/5
scale: thousand
question: What is the change in the value of total assets between 2019 and 2018?
answer: 11114
derivation: 54,538-43,424
scale: thousand
question: What is the percentage change for cash and cash equivalents between 2018 and 2019?
answer: 8.26
derivation: (19,505-18,017)/18,017
scale: percent
text: (15) CONTRACT BALANCES
text: Contract balances at December 31 are set forth in the following table:
text: The change in our net contract assets/(liabilities) from December 31, 2018 to December 31, 2019 was due primarily to the timing of payments and invoicing relating to SaaS and PCS renewals, partially offset by revenues recognized in the year ended December 31, 2019 of $674.2, related to our contract liability balances at December 31, 2018. In addition, the impact of the 2019 business acquisitions increased net contract liabilities by $96.2.
text: In order to determine revenues recognized in the period from contract liabilities, we allocate revenue to the individual deferred revenue or BIE balance outstanding at the beginning of the year until the revenue exceeds that balance.
text: Impairment losses recognized on our accounts receivable and unbilled receivables were immaterial in the year ended December 31, 2019.
text: (1) Consists of “Deferred revenue,” and billings in-excess of revenues (“BIE”). BIE are reported in “Other accrued liabilities” in our Consolidated Balance Sheets.

Table:
Balance Sheet Account
2019
2018
Change
Unbilled receivables
$  183.5
$  169.4
$    14.1
Contract liabilities - current(1)
(840.8)
(714.1)
(126.7)
Deferred revenue - non-current
(33.2)
(29.8)
(3.4)
Net contract assets/(liabilities)
$ (690.5)
$ (574.5)
$ (116.0)

Questions:
question: How much were the net contract assets/(liabilities), in 2019?
answer: $ (690.5)
question: What are the average unbilled receivables from 2018 to 2019?
answer: 176.45
derivation: (183.5+169.4)/2 
scale: million
question: What is the percentage change in current contract liabilities in 2019 compared to 2018?
answer: 17.74
derivation: -126.7/-714.1 
scale: percent
text: * Recast to reflect segment changes.
text: ** 2019 results were impacted by Red Hat purchase accounting and acquisition-related activity.
text: The Cloud & Cognitive Software gross profit margin decreased 0.9 points to 76.7 percent in 2019 compared to the prior year. The gross profit margin decline was driven by the purchase price accounting impacts from the Red Hat acquisition.
text: Pre-tax income of $7,952 million decreased 10.5 percent compared to the prior year with a pre-tax margin decline of 4.4 points to 30.6 percent which reflects the acquisition of Red Hat, ongoing investments in key strategic areas and lower income from IP partnership agreements.

Table:
($ in millions)
For thee year ended December 31:
2019
2018*
Yr.-to-Yr. Percent/ Margin Change**
Cloud & Cognitive Software
External gross profit
$17,790
$17,224
3.3%
External gross profit margin
76.7%
77.6%
(0.9)pts.
Pre-tax income
$ 7,952
$ 8,882
(10.5)%
Pre-tax margin
30.6%
35.0%
(4.4)pts.

Questions:
question: What was the average External gross profit in 2019 and 2018?
answer: 17507
derivation: (17,790 + 17,224) / 2
scale: million
question: What was the increase / (decrease) in the Pre-tax income from 2018 to 2019?
answer: -930
derivation: 7,952 - 8,882
scale: million
question: What was the average Pre tax margin in 2018 and 2019?
answer: 32.8
derivation: (30.6% + 35.0%) / 2
scale: percent
text: We manufacture products in 107 facilities, with 15 of those facilities serving both of our business segments. The following table shows our manufacturing facilities by geographic region and our business segment reporting structure:
text: Other Property Information
text: We own the large majority of our manufacturing facilities. Some of these facilities are subject to secured or other financing arrangements. We lease the balance of our manufacturing facilities, which are generally smaller sites. Our manufacturing facilities are usually located in general purpose buildings that house our specialized machinery for the manufacture of one or more products. Because of the relatively low density of our air cellular, polyethylene foam and protective mailer products, we realize significant freight savings by locating our manufacturing facilities for these products near our customers and distributors.
text: We also occupy facilities containing sales, distribution, technical, warehouse or administrative functions at a number of
locations in the U.S. and in many foreign countries/regions. Some of these facilities are located on the manufacturing sites that we own and some of these are leased. Stand-alone facilities of these types are generally leased. Our global headquarters is located in an owned property in Charlotte, North Carolina. For a list of those countries and regions outside of the U.S. where we have operations, see "Global Operations" above.
text: We believe that our manufacturing, warehouse, office and other facilities are well maintained, suitable for their purposes and adequate for our needs.

Table:
Geographic Region
Number of Manufacturing Facilities
Food Care Manufacturing Facilities
Product Care Manufacturing Facilities
North America
44
10
37
Europe, Middle East and Africa ("EMEA")
29
11
24
South America
6
6
1
Asia, Australia and New Zealand ("APAC")
28
9
24
Total
107
36
86

Questions:
question: How many manufacturing facilities in North America are both Food Care and Product Care?
answer: 3
derivation: (10+37)-44
question: What is the percentage of manufacturing facilities that are in South America?
answer: 5.61
derivation: (6/107)
scale: percent
question: How many manufacturing facilities serve only Product Care in total? 
answer: 71
derivation: 107-36
text: The maximum exposure to credit risk for trade receivables at the reporting date by type of customer was:
text: The Group’s most significant customer accounts for £0.5m (2018: £0.6m) of net trade receivables as at 31 March 2019.

Table:
2019
2018
£m
£m
Retailers
20.4
21.7
Manufacturer and Agency
3.2
3.0
Other
1.3
0.7
Total
24.9
25.4

Questions:
question: In which year was the amount of Other larger?
answer: 2019
derivation: 1.3>0.7
question: What was the change in Other in 2019 from 2018?
answer: 0.6
derivation: 1.3-0.7
scale: million
question: What was the percentage change in Other in 2019 from 2018?
answer: 85.71
derivation: (1.3-0.7)/0.7
scale: percent
text: OFF-BALANCE SHEET ARRANGEMENTS AND CONTRACTUAL OBLIGATIONS
text: At June 30, 2019, the Company’s total off-balance sheet contractual obligations were $665,107. This balance consists of $71,633 of long-term operating leases for various facilities and equipment which expire from 2020 to 2030 and $593,474 of purchase commitments. In fiscal 2017, JHA entered a strategic services agreement with First Data® and PSCU® to provide full-service debit and credit card processing on a single platform to all existing core bank and credit union customers, as well as expand its card processing platform to financial institutions outside our core customer base. This agreement includes a purchase commitment of $555,754 over the remaining term of the contract. The remainder of the purchase commitments relate mainly to open purchase orders. The contractual obligations table below excludes $12,009 of liabilities for uncertain tax positions as we are unable to reasonably estimate the ultimate amount or timing of settlement.
text: The operating lease obligations included on this table will be recorded on the balance sheet beginning in fiscal 2020 due to the Company’s adoption of ASU No. 2016-02, issued by the FASB in February 2016 and effective for the Company on July 1, 2019.

Table:
Contractual obligations by period as of June 30, 2019
Less than 1 year
1-3 years
3-5 years
More than 5 years
TOTAL
Operating lease obligations
$15,559
$25,399
$19,004
$11,671
$71,633
Purchase obligations
62,637
86,875
107,188
336,774
593,474
Total
$78,196
$112,274
$126,192
$348,445
$665,107

Questions:
question: What are the 2 financial items shown in the table?
answer: Operating lease obligations
Purchase obligations
question: What is the total operating lease obligations?
answer: $71,633
question: What is the total purchase obligations?
answer: 593,474
question: Between total operating lease obligations and total purchase obligations, which is higher?
answer: Purchase obligations
derivation: 593,474>71,633
question: What percentage of total contractual obligations is the total operating lease obligations?
answer: 10.77
derivation: $71,633/$665,107
scale: percent
question: What percentage of total contractual obligations is the total purchase obligations?
answer: 89.23
derivation: 593,474/665,107
scale: percent
text: The amortized cost and fair value of cash equivalents, investments, and restricted investments with contractual maturities as of June 30, 2019, are as follows:
text: The Company has the ability, if necessary, to liquidate its investments in order to meet the Company’s liquidity needs in the next 12 months. Accordingly, those investments with contractual maturities greater than 12 months from the date of purchase nonetheless are classified as short-term on the accompanying Consolidated Balance Sheets.

Table:
Cost
Fair Value
(in thousands)
Due in one year or less
$4,842,996
$4,844,145
Due after one year through five years
331,707
333,019
Due in more than five years
41,612
41,756
$5,216,315
$5,218,920

Questions:
text: NOTE 5—PROPERTY AND EQUIPMENT, NET
text: Property and equipment, net, consists of the following as of December 31, 2019 and 2018:
text: Depreciation for the years ended December 31, 2019 and December 31, 2018 was $870,000 and $704,000, respectively. Cost basis of assets disposed for the years ended December 31, 2019 and December 31, 2018 was $31,000 and $773,000, respectively. The disposals in 2018 were primarily a result of relocating our corporate offices and writing off the fully amortized leasehold improvements related to our former office.

Table:
2019
2018
Cost:
Computers, peripheral and scientific equipment
$1,654,000
$1,350,000
Software
2,131,000
1,749,000
Leasehold improvements
310,000
294,000
Office furniture and equipment
424,000
391,000
4,519,000
3,784,000
Less: Accumulated depreciation and amortization
(2,634,000 )
(1,797,000 )
Property and equipment, net
$ 1,885,000
$1,987,000

Questions:
question: What are the components recorded under cost?
answer: Computers, peripheral and scientific equipment
Software
Leasehold improvements
Office furniture and equipment
question: What was the change in software cost from 2018 to 2019?
answer: 382000
derivation: 2,131,000 - 1,749,000 
question: What was the percentage change in the net property and equipment?
answer: -5.13
derivation: ($1,885,000 - $1,987,000)/$1,987,000 
scale: percent
text: 4. Profit before tax
text: The following items have been charged in arriving at profit before tax:

Table:
2019
2018
Notes
$ million
$ million
Employee benefit costs
8
220.5
208.9
Costs of inventories recognised as an expense
81.6
79.8
Write-down of inventories to net realisable value
19
1.6
0.1
Amortisation of intangible assets
13
2.1
4.3
Depreciation of property, plant and equipment
14
14.7
16.5
Depreciation of right-of-use assets
15
7.5
–
Amortisation of assets recognised from costs to obtain a contract
21
0.5
0.6
Operating leases – minimum lease payments
–
8.5
Expenses relating to short-term leases and leases of low-value assets
26
0.3
–
Product development costs
96.5
96.9
Net foreign exchange loss
0.6
0.6

Questions:
question: What was the amount of employee benefit costs in 2019?
answer: 220.5
scale: million
question: In which year was the amount of product development costs larger?
answer: 2018
derivation: 96.9>96.5
question: What was the change in employee benefit costs?
answer: 11.6
derivation: 220.5-208.9
scale: million
question: What was the percentage change in employee benefit costs?
answer: 5.55
derivation: (220.5-208.9)/208.9
scale: percent
text: Quantitative effect of ASC Topics 606 and 340-40 adoption
text: (1) While not shown here, gross margin, loss from operations, and loss before income taxes have consequently been affected as a result of the net effect of the adjustments noted above.
text: (2) The impact on the Consolidated Statements of Comprehensive Loss is limited to the net effects of the impacts noted above on the Consolidated Statements of Operations, specifically on the line item "Net loss."

Table:
For the Fiscal Year ended January 31, 2019
As reported
Impact from the adoption of ASC 606 and 340-40
As adjusted
Net revenue (1)
Subscription
$1,802.3
$(16.6)
$1,785.7
Maintenance
635.1
5.7
640.8
Other
132.4
(11.3)
121.1
Cost of revenue (1)
Cost of subscription and maintenance revenue
216.0
(0.1)
215.9
Cost of other revenue
54.4
1.1
55.5
Operating expenses (1):
Marketing and sales
1,183.9
(17.9)
1,166.0
Provision for income taxes
(38.1)
(4.8)
(42.9)
Net loss (2)
$(80.8)
$(10.1)
$(90.9)
Basic net loss per share
$(0.37)
$(0.05)
$(0.42)
Diluted net loss per share
$(0.37)
$(0.05)
$(0.42)

Questions:
question: What was the adjusted cost of subscription and maintenance revenue for fiscal year 2019?
answer: 215.9
question: What were the reported marketing and sales expenses?
answer: 1,183.9
question: What was the adjustment amount as a % of subscription net revenue?
answer: 0.92
derivation: (16.6/1,802.3)
scale: percent
question: What is other reported revenue as a % of total reported net revenue?
answer: 5.15
derivation: (132.4/(1,802.3+635.1+132.4))
scale: percent
question: How much is total cost of revenue as reported?
answer: 270.4
derivation: 216+54.4 
scale: million
text: In relation to the oil derivative instrument (see note 24), the fair value was determined using the estimated discounted cash flows of the additional payments due to us as a result of oil prices moving above a contractual oil price floor over the term of the liquefaction tolling agreement ("LTA"). Significant inputs used in the valuation of the oil derivative instrument include management’s estimate of an appropriate discount rate and the length of time to blend the long-term and the short-term oil prices obtained from quoted prices in active markets. The changes in fair value of our oil derivative instrument is recognized in each period in current earnings in "Realized and unrealized gain on oil derivative instrument" as part of the consolidated statement of income.
text: The realized and unrealized (loss)/ gain on the oil derivative instrument is as follows:
text: The unrealized loss/gain results from movement in oil prices above a contractual floor price over term of the LTA; the realized gain results from monthly billings above the base tolling fee under the LTA. For further information on the nature of this derivative, refer to note 24.

Table:
Year Ended December 31,
(in thousands of $)
2019
2018
2017
Realized gain on oil derivative instrument
13,089
26,737
—
Unrealized (loss)/gain on oil derivative instrument 
(39,090)
(9,970)
15,100
(26,001)
16,767
15,100

Questions:
question: In which year was the unrealized loss on oil derivative instrument the highest?
answer: 2019
derivation: (39,090) > (9,970) > 15,100
question: What was the change in realized gain on oil derivative instrument from 2017 to 2018?
answer: 26737
derivation: 26,737 - 0 
scale: thousand
question: What was the percentage change in total realized and unrealized (loss)/ gain on the oil derivative instrument from 2017 to 2018?
answer: 11.04
derivation: (16,767 - 15,100)/15,100 
scale: percent
text: Australian taxes paid summary
text: Tax payments made by iSelect for the 2019 and 2018 financial years are summarised below.

Table:
CONSOLIDATED
2018
2019 $'000
2018 $’000
Income tax (net of refund)
(2,327)
172
Payroll tax
2,657
3,035
Fringe benefits tax
205
247
Total taxes paid
535
3,454

Questions:
question: What is the Income tax (net of refund) for 2019 and 2018 respectively?
answer: (2,327)
172
scale: thousand
question: What is the payroll tax for 2019 and 2018 respectively?
answer: 2,657
3,035
scale: thousand
question: What is the total taxes paid for 2019 and 2018 respectively?
answer: 535
3,454
scale: thousand
question: What is the percentage change in the payroll tax from 2018 to 2019?
answer: -12.45
derivation: (2,657-3,035)/3,035
scale: percent
question: What is the percentage change in the fringe benefits tax from 2018 to 2019?
answer: -17
derivation: (205-247)/247
scale: percent
question: What is the percentage change in the total taxes paid from 2018 to 2019?
answer: -84.51
derivation: (535-3,454)/3,454
scale: percent
text: NOTE F – STOCKHOLDERS’ EQUITY (CONTINUED)
text: A summary of restricted stock units granted during the year ended December 31, 2019 is as follows (each restricted stock unit represents the contingent right to receive one share of the Company’s common stock):
text: Restricted stock unit compensation expense was $567,000 for the year ended December 31, 2019 and $687,000 for the year ended December 31, 2018.
text: The Company has an aggregate of $232,000 of unrecognized restricted stock unit compensation expense as of December 31, 2019 to be expensed over a weighted average period of 1.2 years.

Table:
Number of Shares
Weighted-Average Grant Date Fair Value
Balance of restricted stock units outstanding at December 31, 2018
505,000
$2.17
Grants of restricted stock units
70,000
2.45
Vested restricted stock units
(235,000)
(2.29)
Balance of unvested restricted stock units at December 31, 2019
340,000
2.15

Questions:
question: What was the percentage change in balance of restricted stock units outstanding from 2018 to 2019?
answer: -32.67
derivation: (340,000 - 505,000) / 505,000 
scale: percent
question: What is the difference in weighted-average grant date fair value for grants of restricted stock units and vested restricted stock units?
answer: 4.74
derivation: 2.45 - (-2.29)