tokbokki/tatqa_dataset_filter huggingface dataset:
text: Liquidity and Capital Resources
text: As of December 31, 2019, we had cash and cash equivalents of $92.7 million, restricted cash of $0.4 million, and net accounts receivable of $50.4 million. Additionally, as of December 31, 2019, our working capital was $115.2 million.
text: Our primary uses of cash are to fund operating expenses, purchases of inventory, property and equipment, intangible assets, and from time to time, the acquisition of businesses. We also use cash to pay down outstanding debt. Our cash and cash equivalents are impacted by the timing of when we pay expenses as reflected in the change in our outstanding accounts payable and accrued expenses.
text: Cash used to fund operating expenses in our consolidated statements of cash flows excludes the impact of non-cash items such as stock-based compensation, amortization and depreciation of acquired intangible assets, leased right-of-use assets and property and equipment, and impairment of intangible assets and long-lived assets. Cash used to fund acquisitions of businesses and other capital purchases is included in investing activities in our consolidated statements of cash flows.
text: Our primary sources of cash are cash receipts on accounts receivable from our shipment of products to distributors and direct customers. Aside from the amounts billed to our customers, net cash collections of accounts receivable are impacted by the efficiency of our cash collections process, which can vary from period to period depending on the payment cycles of our major distributor customers, and relative linearity of shipments period-to-period.
text: Our credit agreement, under which we entered into a term loan to partially fund our acquisition of Exar, permits us to request incremental loans in an aggregate principal amount not to exceed the sum of $160.0 million (subject to adjustments for any voluntary prepayments), plus an unlimited amount that is subject to pro forma compliance with certain secured leverage ratio and total leverage ratio tests. We have not requested any incremental loans to date.
text: Following is a summary of our working capital, cash and cash equivalents, and restricted cash for the periods indicated:

Table:
December 31,
2019
2018
(in thousands)
Working capital
$115,208
110,044
Cash and cash equivalents
$92,708
$73,142
Short-term restricted cash
349
645
Long-term restricted cash
60
404
Total cash and cash equivalents, restricted cash and investments
$93,117
74,191

Questions:
question: What is the Long-term restricted cash in 2019?
answer: 60
scale: thousand
question: What is the average Working capital for December 31, 2019 to 2018?
answer: 112626
derivation: (115,208+110,044) / 2
scale: thousand
question: What is the average Cash and cash equivalents for December 31, 2019 to 2018?
answer: 82925
derivation: (92,708+73,142) / 2
scale: thousand
question: In which year was Cash and cash equivalents less than 90,000 thousands?
answer: 2018
derivation: locate and analyze Cash and cash equivalents in row 4
question: What was the respective working capital in 2019 and 2018?
answer: 115,208
110,044
scale: thousand
text: The following table provides a reconciliation of Adjusted SG&A to SG&A expenses, the most directly comparable financial measure presented in accordance with U.S. GAAP:
text: (a) Represents depreciation and amortization expense included in SG&A.
text: (b) Represents non-cash share-based compensation expense included in SG&A.
text: (c) Represents new store marketing allowance of $1,000 for each store added to our distribution network, as well as the non-capitalized freight costs associated with Freshpet Fridge replacements. The expense enhances the overall marketing spend to support our growing distribution network.
text: (d) Represents fees associated with secondary public offerings of our common stock.
text: (e) Represents charges associated with our former Chief Executive Officer’s separation agreement, as well as changes in estimates associated with leadership transition costs
text: (f) Represents fees associated with two securities lawsuits.

Table:
Twelve Months Ended December 31,
2019
2018
2017
2016
2015
(Dollars in thousands)
SG&A expenses
$114,450
$94,876
$75,167
$62,586
$58,297
Depreciation and amortization expense (a)
9,551
7,977
6,901
5,859
5,008
Non-cash share-based compensation (b)
6,912
5,949
4,195
3,972
3,723
Launch expense (c)
4,563
3,540
3,066
2,813
2,626
Loss on disposal of equipment
649
—
—
—
—
Secondary offering expenses (d)
302
362
—
—
593
Leadership transition expenses (e)
—
—
63
1,291
—
Litigation expense (f)
—
348
145
—
—
Adjusted SG&A Expenses
$92,473
$76,698
$60,797
$48,651
$46,347
Adjusted SG&A Expenses as a % of Net Sales
37.6%
39.7%
39.9%
37.5%
40.8%

Questions:
question: Which year had the greatest SG&A expenses?
answer: 2019
derivation: $114,450>$94,876>$75,167>$62,586>$58,297
question: Which year had the greatest adjusted SG&A expenses?
answer: 2019
derivation: $92,473>$76,698>$60,797>$48,651>$46,347
question: How many types of expenses are listed in the table?
answer: 8
derivation: SG&A expenses## Depreciation and amortization expense## Non-cash share-based compensation## Launch expense## Loss on disposal of equipment ## Secondary offering expenses## Leadership transition expenses ## Litigation expense
text: Cost of Revenue
text: Cost of revenue increased by $15.3 million in 2018 compared to 2017. The increase was primarily due to a $7.2 million increase in employee-related costs, which includes stock-based compensation, associated with our increased headcount from 128 employees as of December 31, 2017 to 173 employees as of December 31, 2018. The remaining increase was principally the result of a $7.0 million increase in hosting, software and messaging costs, a $0.6 million increase attributed to office related expenses to support revenue generating activities and a $0.4 million increase in depreciation and amortization expense attributable to our acquired intangible assets.
text: Gross margin percentage decreased due to our continued investment in personnel and infrastructure to support our growth in revenue.

Table:
Year Ended December 31,
Change
2018
2017
$
%
(dollars in thousands)
Cost of revenue
$ 46,810
$ 31,503
$ 15,307
48.6%
Gross margin %
68%
70%

Questions:
question: What was the cost of revenue in 2018 and 2019?
answer: 46,810
31,503
scale: thousand
question: What is the average cost of revenue for 2018 and 2019?
answer: 39156.5
derivation: (46,810 + 31,503) / 2
scale: thousand
question: In which year was cost of revenue less than 40,000 thousands?
answer: 2017
derivation: locate and analyze cost of revenue in row 4
question: What is the change in the gross margin between 2018 and 2019?
answer: -2
derivation: 68 - 70
scale: percent
text: We engaged with Dell in the following ongoing related party transactions, which resulted in costs to us:
text: • We purchase and lease products and purchase services from Dell.
text: • From time to time, we and Dell enter into agreements to collaborate on technology projects, and we pay Dell for services provided to us by Dell related to such projects.
text: • In certain geographic regions where we do not have an established legal entity, we contract with Dell subsidiaries for support services and support from Dell personnel who are managed by us. The costs incurred by Dell on our behalf related to these employees are charged to us with a mark-up intended to approximate costs that would have been incurred had we contracted for such services with an unrelated third party. These costs are included as expenses on our consolidated statements of income and primarily include salaries, benefits, travel and occupancy expenses. Dell also incurs certain administrative costs on our behalf in the U.S. that are recorded as expenses on our consolidated statements of income.
text: • In certain geographic regions, Dell files a consolidated indirect tax return, which includes value added taxes and other indirect taxes collected by us from our customers. We remit the indirect taxes to Dell and Dell remits the tax payment to the foreign governments on our behalf.
text: • From time to time, we invoice end users on behalf of Dell for certain services rendered by Dell. Cash related to these services is collected from the end user by us and remitted to Dell.
text: • From time to time, we also enter into agency arrangements with Dell that enable us to sell our subscriptions and services, leveraging the Dell enterprise relationships and end customer contracts.
text: Information about our payments for such arrangements during the periods presented consisted of the following (table in millions):
text: 1) Amount includes indirect taxes that were remitted to Dell during the periods presented.
text: We also purchase Dell products through Dell’s channel partners. Purchases of Dell products through Dell’s channel partners were not significant during the periods presented.

Table:
For the Year Ended
January 31, 2020
February 1, 2019
February 2, 2018
Purchases and leases of products and purchases of services(1)
$242
$200
$142
Dell subsidiary support and administrative costs
119
145
212

Questions:
text: ACQUISITIONS OF PROPERTY, PLANT AND EQUIPMENT
text: The acquisitions of property, plant and equipment as well as the capital intensity per operating segment are as follows:
text: (1) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy. For further details, please consult the "Accounting policies" section. (2) Fiscal 2019 actuals are translated at the average foreign exchange rate of the comparable period of fiscal 2018 which was 1.3100 USD/CDN.
text: Fiscal 2019 fourth-quarter acquisitions of property, plant and equipment decreased by 10.6% (11.2% in constant currency) mainly due to lower capital expenditures in the Canadian and American broadband services segments. Fiscal 2019 fourth-quarter capital intensity reached 24.9% compared to 28.7% for the same period of the prior year mainly as a result of lower capital capital expenditures combined with higher revenue.

Table:
Three months ended August 31,
2019
2018
Change
Change in constant currency(2)
(in thousands of dollars, except percentages)
$
$
%
%
Canadian broadband services
79,132
89,405
(11.5)
(11.7)
Capital intensity
24.7%
28.0%
American broadband services
65,967
72,914
(9.5)
(10.5)
Capital intensity
25.0%
29.6%
Consolidated
145,099
162,319
(10.6)
(11.2)
Capital intensity
24.9%
28.7%

Questions:
question: What is the increase/ (decrease) Canadian broadband services from 2018 to 2019?
answer: -10273
derivation: 79,132-89,405
scale: thousand
question: What is the increase/ (decrease) American broadband services from 2018 to 2019?
answer: -6947
derivation: 65,967-72,914
scale: thousand
question: What is the increase/ (decrease) Consolidated from 2018 to 2019?
answer: -17220
derivation: 145,099-162,319
scale: thousand
text: Assets and Liabilities Measured at Fair Value
text: The following table presents our assets and liabilities measured at fair value on a recurring or non-recurring basis at December 31,
2019:
text: The carrying amount of money market funds approximates fair value as of each reporting date because of the short maturity of those
instruments.
text: The Company did not have any non-financial assets or non-financial liabilities that were recognized or disclosed at fair value as of
December 31, 2019.

Table:
Level 1
Level 2
Level 3
(In thousands)
Assets
Cash equivalents: Money market funds
$256,915
$ -
$ -
Other current assets:
Indemnification - Sale of SSL
$ -
$ -
$ 598
Liabilities
Long term liabilities:
Indemnification - Globalstar do Brasil S.A.
$ -
$ -
$145

Questions:
text: NOTE 13—INCOME TAXES
text: On December 22, 2017, the U.S. government enacted the Tax Act, which includes provisions for Global Intangible Low-Tax Income (GILTI) under which taxes on foreign income are imposed on the excess of a deemed return on tangible assets of foreign subsidiaries. Consistent with accounting guidance, we have elected to account for the tax on GILTI as a period cost and thus have not adjusted any net deferred tax assets of our foreign subsidiaries in connection with the Tax Act.
text: Due to the complexity of the Tax Act, the Securities and Exchange Commission issued guidance in SAB 118 which clarified the accounting for income taxes under ASC 740 if certain information was not yet available, prepared or analyzed in reasonable detail to complete the accounting for income tax effects of the Tax Act. SAB 118 provided for a measurement period of up to one year after the enactment of the Tax Act, during which time the required analyses and accounting must be completed. During fiscal year 2018, we recorded provisional amounts for the income tax effects of the changes in tax law and tax rates, as reasonable estimates were determined by management during this period. These amounts did not change in fiscal year 2019.
text: The SAB 118 measurement period ended on December 22, 2018. Although we no longer consider these amounts to be provisional, the determination of the Tax Act’s income tax effects may change following future legislation or further interpretation of the Tax Act based on the publication of recently proposed U.S. Treasury regulations and guidance from the Internal Revenue Service and state tax authorities.
text: Income (loss) from continuing operations before income taxes includes the following components (in thousands):

Table:
Years Ended September 30,
2019
2018
2017
(in thousands)
United States
$ (535)
$ (51,049)
$ (70,566)
Foreign
52,881
65,935
59,484
Total
$ 52,346
$ 14,886
$ (11,082)

Questions:
question: In which year was the amount under Foreign the smallest?
answer: 2019
derivation: 52,881<59,484<65,935
question: What is the change in the amount under Foreign in 2019 from 2018?
answer: -13054
derivation: 52,881-65,935
scale: thousand
question: What is the percentage change in the amount under Foreign in 2019 from 2018?
answer: -19.8
derivation: (52,881-65,935)/65,935
scale: percent
text: Note 22. Supplemental Financial Information
text: Cash paid for income taxes amounted to $77.6 million, $25.9 million and $48.4 million during fiscal 2019, 2018 and 2017, respectively. Cash paid for interest on borrowings amounted to $347.9 million, $85.3 million and $82.5 million during fiscal 2019, 2018 and 2017, respectively.
text: A summary of additions and deductions related to the valuation allowance for deferred tax asset accounts for the years ended March 31, 2019, 2018 and 2017 follows (amounts in millions):

Table:
Balance at Beginning of Year
Additions Charged to Costs and Expenses
Additions Charged to Other Accounts
Deductions
Balance at End of Year
Valuation allowance for deferred tax assets:
Fiscal 2019
$204.5
$16.2
$175.8
$(64.4)
$332.1
Fiscal 2018
$210.1
$36.2
$—
$(41.8)
$204.5
Fiscal 2017
$161.8
$15.2
$37.6
$(4.5)
$210.1

Questions:
text: 7 Trade and other payables
text: (i) Recognition and measurement
text: Trade and other payables, including accruals, are recorded when the Group is required to make future payments as a result of purchases of assets or services provided to the Group prior to the end of financial period. The amounts are unsecured and are usually paid within 30 days of recognition. Trade and other payables are presented as current liabilities unless payment is not due within 12 months from the reporting date. They are recognised initially at their fair value and subsequently measured at amortised cost using the effective interest method.
text: (ii) Fair values of trade and other payables
text: Due to the short-term nature of trade and other payables, their carrying amount is considered to be the same as their fair value.
text: (iii) Risk Exposure
text: As the majority of payables are in Australian dollars, management does not believe there are any significant risks in relation to these financial liabilities. Refer to note 15 for details of the Group’s financial risk management policies.

Table:
30 June 2019
30 June 2018
$'000
$'000
Trade payables
44,840
27,640
Accrued capital expenditure
5,841
1,767
Accrued expenses
2,848
2,114
Other creditors
3,117
2,888
Total trade and other payables
56,646
34,409

Questions:
question: How much was the trade payables for 2019?
answer: 44,840
scale: thousand
question: What was the percentage change in accrued expenses between 2018 and 2019?
answer: 34.72
derivation: (2,848 -2,114) / 2,114 
scale: percent
question: What was the sum of accrued expenses and accrued capital expenditure in 2018?
answer: 3881
derivation: 1,767 + 2,114 
scale: thousand
question: What was the percentage change in total trade and other payables between 2018 and 2019?
answer: 64.63
derivation: (56,646 - 34,409) / 34,409 
scale: percent
text: A.2.6 Calculation of return on capital employed
text: For purposes of calculating ROCE in interim periods, income before interest after tax is annualized. Average capital employed is determined using the average of the respective balances as of the quarterly reporting dates for the periods under review.
text: [1] Item Other interest expenses / income, net primarily consists of interest relating to corporate debt, and related hedging activities, as well as interest income on corporate assets.

Table:
(in millions of €)
2019
2018
Net income
5,648
6,120
Less: Other interest expenses / income, net 1
(529)
(482)
Plus: SFS Other interest expenses / income
763
721
Plus: Net interest expenses related to provisions for pensions and similar
obligations
148
164
Less: Interest adjustments
(discontinued operations)
–
–
Less: Taxes on interest adjustments
(tax rate (flat) 30%)
(115)
(121)
(I) Income before interest after tax
5,916
6,401
(II) Average capital employed
53,459
50,715
(I) / (II) ROCE
11.1 %
12.6 %

Questions:
question: What is the income tax rate for 2019?
answer: 30%
question: What is the average net income for the 2 years?
answer: 5884
derivation: (5,648 + 6,120) / 2
scale: million
question: What is the increase / (decrease) in income tax from 2018 to 2019?
answer: -4.96
derivation: -115 / -121 - 1
scale: percent
question: What is the increase / (decrease) in Average capital employed from 2018 to 2019?
answer: 2744
derivation: 53,459 - 50,715
scale: million
text: Contract balances
text: The following table provides information about receivables, contract assets and contract liabilities from contracts with customers.
text: Accrued income relates to the Group’s rights to consideration for services provided but not invoiced at the reporting date. Accrued income is transferred to receivables when invoiced.
text: Deferred income relates to advanced consideration received for which revenue is recognised as or when services are provided. Included within deferred income is £11.2m (2018: £nil) relating to consideration received from Auto Trader Auto Stock Limited (which forms part of the Group’s joint venture) for the provision of data services (note 16). Revenue relating to this service is recognised on a straight-line basis over a period of 20 years.

Table:
2019
2018
£m
£m
Receivables, which are included in trade and other receivables
27.0
28.8
Accrued income
28.0
26.7
Deferred income
(13.2)
(1.8)

Questions:
question: What was  Accrued income in 2019?
answer: 28.0
scale: million
question: In which year was accrued income larger?
answer: 2019
derivation: 28.0>26.7
question: What was the change in accrued income in 2019 from 2018?
answer: 1.3
derivation: 28.0-26.7
scale: million
question: What was the percentage change in accrued income in 2019 from 2018?
answer: 4.87
derivation: (28.0-26.7)/26.7
scale: percent
text: (4) Property and Equipment
text: Property and equipment consist of the following (in thousands):
text: Depreciation and amortization expense related to property and equipment was $22,538,000, $21,721,000 and $25,787,000 in 2019, 2018 and 2017, respectively.
text: On November 1, 2019, we completed the purchase of real estate in Chandler, Arizona for approximately $48,000,000 that we intend to use as our global corporate headquarters. The property contains a building and some infrastructure in place that we will complete readying for our use over the next year. We intend to sell our current properties in Tempe, Arizona.
text: Included within the software, buildings and land values presented above are assets in the process of being readied for use in the amounts of approximately $12,138,000, $27,658,000 and $11,700,000, respectively. Depreciation on these assets will commence, as appropriate, when they are ready for use and placed in service.

Table:
December 31,
2019
2018
Software
$114,674
$170,327
Buildings
92,092
64,263
Equipment
60,661
100,421
Furniture and fixtures
34,768
38,200
Lease hold improvements
33,668
26,319
Land
31,374
5,124
367,237
404,654
Accumulated depreciation and amortization
(236,330)
(331,700)
Property and equipment, net
$130,907
$72,954

Questions:
text: Geographic Information
text: The following table is a summary of our long-lived assets which include property and equipment, net and right of use assets based on the physical location of the assets (in thousands):

Table:
December 31,
December 31,
2019
2018
United States
$35,964
$5,525
Japan
2,689
1,108
Other
2,017
629
Total
$40,670
$7,262

Questions:
question: Which countries' data have been singled out in the table?
answer: United States
Japan
question: What is the percentage change in value between long-lived assets in the U.S. in 2018 and 2019?
answer: 550.93
derivation: ($35,964 - $5,525)/$5,525 
scale: percent
text: During fiscal year 2019, the following activity occurred under our stock plans:
text: (a) Includes 2 million, 3 million, and 2 million of PSUs granted at target and performance adjustments above target levels for fiscal years 2019, 2018, and 2017, respectively.
text: As of June 30, 2019, there was approximately $8.6 billion of total unrecognized compensation costs related to stock awards. These costs are expected to be recognized over a weighted average period of 3 years. The weighted average grant-date fair value of stock awards granted was $107.02, $75.88, and $55.64 for fiscal years 2019, 2018, and 2017, respectively. The fair value of stock awards vested was $8.7 billion, $6.6 billion, and $4.8 billion, for fiscal years 2019, 2018, and 2017, respectively.

Table:
Shares
Weighted Average Grant-Date Fair Value
(In millions)
Stock Awards
Nonvested balance, beginning of year
174
$  57.85
Granted (a)
63
107.02
Vested
(77)
57.08
Forfeited
(13)
69.35
Nonvested balance, end of year
147
$ 78.49

Questions:
question: How many items affect the nonvested balance?
answer: 3
derivation: Granted##vested##forfeited
text: The Group reported a loss before tax of £(42.7)m in the year, compared to a profit before tax of £20.9m in 2017/18. A loss after tax was £(33.8)m, compared to a £7.2m profit in the prior year.
text: Adjusted profit before tax was £88.0m in the year, an increase of £9.4m compared to the prior year due to growth both in Trading profit and lower interest costs as described above. Adjusted profit after tax increased £7.6m to £71.3m in the year after deducting a notional 19.0% tax charge of £16.7m. Based on average shares in issue of 841.5 million shares, adjusted earnings per share in the year was 8.5 pence, growth in the year of +11.5%.

Table:
Adjusted earnings per share (£m)
2018/19
2017/18
Change
Trading profit
128.5
123.0
+4.5%
Less: Net regular interest
(40.5)
(44.4)
+8.9%
Adjusted profit before tax
88.0
78.6
+12.1%
Less: Notional tax (19%)
(16.7)
(14.9)
(12.1%)
Adjusted profit after tax6
71.3
63.7
+12.1%
Average shares in issue (millions)
841.5
836.8
+0.6%
Adjusted earnings per share (pence)
8.5
7.6
+11.5%

Questions:
question: What was the average trading profit for 2017/18 and 2018/19?
answer: 125.75
derivation: (128.5 + 123.0) / 2
scale: million
question: What is the change in the adjusted profit before tax from 2017/18 to 2018/19?
answer: 9.4
derivation: 88.0 - 78.6
scale: million
question: What is the average notional tax for 2017/18 and 2018/19?
answer: -15.8
derivation: -(16.7 + 14.9) / 2
scale: million