tokbokki/tatqa_dataset_filter huggingface dataset:
text: Recently Adopted Accounting Pronouncements
text: On April 1, 2018, the Company adopted ASU 2014-09-Revenue from Contracts with Customers (ASC 606) and all related amendments (“New Revenue Standard”) using the modified retrospective method. The Company has applied the new revenue standard to all contracts that were entered into after adoption and to all contracts that were open as of the initial date of adoption. The Company recognized the cumulative effect of initially applying the new revenue standard as an adjustment to the opening balance of retained earnings. The comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods. The adoption of the new standard impacts the Company's net sales on an ongoing basis depending on the relative amount of revenue sold through its distributors, the change in inventory held by its distributors, and the changes in price concessions granted to its distributors. Previously, the Company deferred revenue and cost of sales on shipments to distributors until the distributor sold the product to their end customer. As required by the new revenue standard, the Company no longer defers revenue and cost of sales, but rather, estimates the effects of returns and allowances provided to distributors and records revenue at the time of sale to the distributor. Sales to non-distributor customers, under both the previous and new revenue standards, are generally recognized upon the Company’s shipment of the product. The cumulative effect of the changes made to the consolidated April 1, 2018 balance sheet for the adoption of the new revenue standard is summarized in the table of opening balance sheet adjustments below. In accordance with the new revenue standard requirements, the disclosure of the impact of adoption on the consolidated income statement and balance sheet for the period ended March 31, 2019 was as follows (in millions):
text: The significant changes in the financial statements noted in the table above are primarily due to the transition from sellthrough revenue recognition to sell-in revenue recognition as required by the New Revenue Standard, which eliminated the balance of deferred income on shipments to distributors, significantly reduced accounts receivable, and significantly increased retained earnings. Prior to the acquisition of Microsemi, Microsemi already recognized revenue on a sell-in basis, so the impact of the adoption of the New Revenue Standard was primarily driven by Microchip's historical business excluding Microsemi.

Table:
For the year ended March 31, 2019
Income Statement
As reported
Balances without adoption of New Revenue Standard
Effect of Change Higher / (Lower)
Net sales
$5,349.5
$5,380.1
$(30.6)
Cost of sales
$2,418.2
$2,434.0
$(15.8)
Gross profit
$2,931.3
$2,946.1
$(14.8)
Income before income taxes
$204.5
$219.3
$(14.8)
Income tax (benefit) provision
$(151.4)
$(149.0)
$(2.4)
Net income from continuing operations
$355.9
$368.3
$(12.4)

Questions:
text: 28 SHARE BASED COMPENSATION PLANS
text: The compensation cost recognised with respect to all outstanding plans and by grant of shares, which are all equity settled instruments, is as follows:
text: (*) includes of 1,305,399 options granted towards Share Plan 2015 during twelve months ended March 31, 2019 at an average exercise price of $14.86 per share and average grant date fair value $2.6 per share.
text: (**) includes Restricted Share Unit (RSU) and Other share option plans. In respect of 211,567 units/options granted towards RSU during twelve months ended March 31, 2019, grant date fair value approximates intrinsic value $10.48 per share. (**) includes Restricted Share Unit (RSU) and Other share option plans. In respect of 211,567 units/options granted towards RSU during twelve months ended March 31, 2019, grant date fair value approximates intrinsic value $10.48 per share.
text: (***) includes 1,400,000 shares granted twelve months ended March 31, 2019 to management personnel at grant date fair value $10.08 per share.
text: Joint Stock Ownership Plan (JSOP)
text: In April 2012, the Company established a controlled trust called the Eros International Plc Employee Benefit Trust (“JSOP Trust”). The JSOP Trust purchased 2,000,164 shares of the Company out of funds borrowed from the Company and repayable on demand. The Company’s Board, Nomination and Remuneration Committee recommends to the JSOP Trust certain employees, officers and key management personnel, to whom the JSOP Trust will be required to grant shares from its holdings at nominal price. Such shares are then held by the JSOP Trust and the scheme is referred to as the “JSOP Plan.” The shares held by the JSOP Trust are reported as a reduction in stockholders’ equity and termed as ‘JSOP reserves’.

Table:
Year ended March 31
2019
2018
2017
(in thousands)
IPO India Plan
$1,198
$1,572
$2,140
JSOP Plan
—
615
3,622
Option award scheme 2012
—
197
699
2014 Share Plan
47
(22)
1,427
2015 Share Plan(*)
3,059
100
328
Other share option awards(**)
5,346
7,283
4,405
Management scheme (staff share grant) (***)
11,911
8,173
10,850
$21,561
$17,918
$23,471

Questions:
question: What are the fiscal years included in the table?
answer: 2019
2018
2017
question: What is the IPO India Plan value in 2019?
answer: $1,198
scale: thousand
question: How many fiscal years had  IPO India Plan above $2,000 thousand?
answer: 1
derivation: 2017
text: ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
text: The fair value of the Company’s qualified pension plan assets by category for the years ended December 31, are as follows:
text: At December 31, 2019 our plan’s assets of $14.9 million were invested in five separate funds including a multiasset fund (32.4%), a diversified growth fund (32.6%), an index-linked gilt (13.0%), corporate bonds (14.0%), and insurance contracts (7%). The asset and growth funds aim to generate an ‘equity-like’ return over an economic cycle with significantly reduced volatility relative to equity markets and have scope to use a diverse range of asset classes, including equities, bonds, cash and alternatives, e.g. property, infrastructure, high yield bonds, floating rate debt, private, equity, hedge funds and currency. The bond fund and gilt fund are invested in index-linked gilts and corporate bonds. These investments are intended to provide a degree of protection against changes in the value of our plan’s liabilities related to changes in long-term expectations for interest rates and inflation expectations.

Table:
December 31, 2019
Level 1
Level 2
Level 3
Total
Multi-Asset Fund
$ —
$4,825
$ —
$ 4,825
Diversified Growth Fund
—
4,855
—
4,855
Index-Linked Gilts
—
1,934
—
1,934
Corporate Bonds
—
2,090
—
2,090
Insurance Contracts
—
—
1,045
1,045
Cash
154
—
—
154
Total
$154
$13,704
$1,045
$14,903
December 31, 2018
Level 1
Level 2
Level 3
Total
Multi-Asset Fund
$ —
$4,570
$—
$4,570
Diversified Growth Fund
—
4,650
—
4,650
Index-Linked Gilts
—
2,044
—
2,044
Corporate Bonds
—
2,044
—
2,044
Insurance Contracts
—
—
72
72
Cash
53
—
—
53
Total
$53
$13,308
$72
$13,433

Questions:
question: What percentage of total assets across all categories consisted of assets from the Level One category for 2019?
answer: 1.03
derivation: $154/$14,903
scale: percent
text: Contractual Obligations and Contingent Liabilities and Commitments
text: Our principal commitments consist primarily of obligations under operating and financing leases, which include among others, certain leases of our offices, colocations and servers as well as contractual commitment related network infrastructure and data center operations. The following table summarizes our commitments to settle contractual obligations in cash as of December 31, 2019:
text: (1) Finance leases are related to servers and network infrastructure and our data center operations.
text: As of December 31, 2019, we had severance agreements with certain employees which would require us to pay up to approximately $6.4 million if all such employees were terminated from employment with our Company following a triggering event (e.g., change of control) as defined in the severance agreements.

Table:
Payments Due by Year Ending December 31, 2020
(In thousands)
Total
Year 1 (1)
Years 2 & 3
Years 4 & 5
Beyond 5 Years
Operating leases, including imputed interest
12,807
3,519
5,102
4,186
—
Finance leases, including imputed interest (1)
2,165
1,423
736
6
—
Total contractual obligations
$ 14,972
$ 4,942
$ 5,838
$ 4,192
$ —

Questions:
question: What was the total payments due by year ending december 31, 2020 for operating leases, including imputed interest and for Finance leases, including imputed interest, respectively?
answer: 12,807
2,165
scale: thousand
question: What is the payments due for Operating leases, including imputed interest from years 1 to 3?
answer: 8621
derivation: 3,519+5,102
scale: thousand
question: What is the percentage constitution of total operating leases among the total contractual obligations?
answer: 85.54
derivation: 12,807/14,972
scale: percent
question: How much more in total contractual obligations does the company expect to spend in Year 1 than Years 4 & 5?
answer: 750
derivation:  4,942-4,192
scale: thousand
text: Sales and Distribution
text: We maintain a strong local presence in each of the geographic regions in which we operate. Our net sales by geographic region(1) as a percentage of our total net sales were as follows:
text: (1) Net sales to external customers are attributed to individual countries based on the legal entity that records the sale.
text: We sell our products into approximately 150 countries primarily through direct selling efforts to manufacturers. In fiscal 2019, our direct sales represented approximately 80% of total net sales. We also sell our products indirectly via third-party distributors.
text: We maintain distribution centers around the world. Products are generally delivered to the distribution centers by our manufacturing facilities and then subsequently delivered to the customer. In some instances, however, products are delivered directly from our manufacturing facility to the customer. Our global coverage positions us near our customers’ locations and allows us to assist them in consolidating their supply base and lowering their production costs. We contract with a wide range of transport providers to deliver our products globally via road, rail, sea, and air. We believe our balanced sales distribution lowers our exposure to any particular geography and improves our financial profile.

Table:
Fiscal
2019
2018
2017
Europe/Middle East/Africa (“EMEA”)
36 %
38 %
36 %
Asia–Pacific
33
34
35
Americas
31
28
29
Total
100 %
100 %
100 %

Questions:
question: In which year was the percentage in Americas the largest?
answer: 2019
derivation: 31%>29%>28%
question: What was the change in percentage in Americas in 2019 from 2018?
answer: 3
derivation: 31-28
scale: percent
question: What was the average net sales in Asia-Pacific as a percentage of total net sales across 2017, 2018 and 2019?
answer: 34
derivation: (33+34+35)/3
scale: percent
text: Stock-Based Compensation
text: The Company recognizes stock-based compensation expense in the consolidated statements of operations, based on the department to which the related employee reports, as follows: The Company recognizes stock-based compensation expense in the consolidated statements of operations, based on the department to which the related employee reports, as follows:
text: The total unrecognized compensation cost related to performance-based restricted stock units as of December 31, 2019 was $3.6 million, and the weighted average period over which these equity awards are expected to vest is 1.6 years. The total unrecognized compensation cost related to unvested stock options as of December 31, 2019 was $2.0 million, and the weighted average period over which these equity awards are expected to vest is 2.30 years.

Table:
Years Ended December 31,
2019
2018
2017
(in thousands)
Cost of net revenue
$577
$489
$332
Research and development
16,545
17,953
16,190
Selling, general and administrative
14,938
13,279
11,016
Restructuring expense
—
—
5,130
$32,060
$31,721
$32,668

Questions:
question: What was the respective Selling, general and administrative expense in 2019, 2018 and 2017?
answer: 14,938
13,279
11,016
scale: thousand
question: What was the respective research and development expense in 2019, 2018 and 2017?
answer: 16,545
17,953
16,190
scale: thousand
question: What was the respective Cost of net revenue in 2019, 2018 and 2017?
answer: $577
$489
$332
scale: thousand
question: What was the change in Cost of net revenue from 2018 to 2019?
answer: 88
derivation: 577 - 489
scale: thousand
question: What was the average Research and development between 2017-2019?
answer: 16896
derivation: (16,545 + 17,953 + 16,190) / 3
scale: thousand
question: In which year was Restructuring expense 0 thousands?
answer: 2019
2018
derivation: locate and analyze Restructuring expense in row 7
text: For the full year 2019, our ADG revenues increased 1.4% compared to the previous period. The increase was primarily due to improved average selling prices of approximately 9%, which was entirely due to a better product mix, and partially offset by a decrease in volumes by approximately 8%.
text: AMS revenues grew 4.6%, mainly due to the double-digits growth in Imaging. The increase was due to higher average selling prices of approximately 12%, as a result of a better product mix, and was partially offset by lower volumes of approximately 7%.
text: MDG revenues were down by 10.3%, mainly due to Microcontrollers. The decrease was due to lower volumes of approximately 10% while average selling prices remained substantially flat.
text: In 2018, all product groups registered double-digit revenue increase. Our ADG revenues increased 16.2% for the full year 2018 compared to the full year 2017 on growth in both Power Discrete and Automotive. The increase was primarily due to improved average selling prices of approximately 21% and volumes decreased by approximately 5%. The increase in average selling prices was entirely due to improved product mix, while selling prices remained substantially flat.
text: AMS revenues grew 19.9%, mainly on the strong increase in Imaging. The increase was due to higher volumes of approximately 12% and higher average selling prices of approximately 8%, which was entirely due to improved product mix of approximately 13%, while selling prices decreased by approximately 5%.
text: MDG revenues were up by 11.1%, with Digital and Microcontrollers & Memories equally contributing. The increase was primarily due to higher average selling prices of approximately 11%, while volumes remained substantially flat. The increase in average selling prices was due to a better product mix of approximately 13%, while the selling prices effect was negative of approximately 2%.

Table:
Year Ended
Year Ended
Year Ended
% Variation
% Variation
2019 vs 2018 2018 vs 2017
2019
2018
2017
2019 vs 2018
2018 vs 2017
(In millions)
(In millions)
(In millions)
Automotive and Discrete Group (ADG)
$3,606
$3,556
$3,059
1.4%
16.2%
Analog MEMS and Sensors Group (AMS)
3,299
3,154
2,630
4.6
19.9
Microcontrollers and Digital ICs Group (MDG)
2,638
2,940
2,646
(10.3)
11.1
Others
13
14
12
—
—
Total consolidated net revenues
$9,556
$9,664
$8,347
(1.1)%
15.8%

Questions:
question: What are the average net revenues by Automotive and Discrete Group (ADG)?
answer: 3407
derivation: (3,606+3,556+3,059) / 3
scale: million
question: What are the average net revenues by Analog MEMS and Sensors Group (AMS)?
answer: 3027.67
derivation: (3,299+3,154+2,630) / 3
scale: million
question: What are the average net revenues by Microcontrollers and Digital ICs Group (MDG)?
answer: 2741.33
derivation: (2,638+2,940+2,646) / 3
scale: million
text: NantHealth, Inc
text: Consolidated Statements of Cash Flows (Continued)
text: (Dollars in thousands)
text: (1) Cash and cash equivalents included restricted cash of $1,136, $1,136, and $350 at December 31, 2019, 2018, and 2017 included in other assets, respectively. Restricted cash consists of funds that are contractually restricted as to usage or withdrawal related to the Company's security deposits in the form of standby letters of credit for leased facilities. No amounts have been drawn upon the letters of credit as of December 31, 2019.
text: The accompanying notes are an integral part of these Consolidated Financial Statements.

Table:
Year Ended December 31,
2019
2018
Supplemental disclosure of cash flow information
Income taxes paid
$318
$15
Interest paid
$5,909
$5,885
Interest received
—
13
Noncash investing and financing activities
Purchases of property and equipment (including internal use software)
1,068
529
Assignment of NantHealth Labs (see Note 20)
—
8,956

Questions:
text: (a) EBITDA is calculated as operating profit less interest income and other gains/losses, net and adding back depreciation of property, plant and equipment, investment properties as well as right-of-use assets, and amortisation of intangible assets. Adjusted EBITDA is calculated as EBITDA plus equity-settled share-based compensation expenses.
text: (b) Adjusted EBITDA margin is calculated by dividing Adjusted EBITDA by revenues.
text: (c) Net debt represents period end balance and is calculated as cash and cash equivalents, plus term deposits and others, minus borrowings and notes payable.
text: (d) Capital expenditures consist of additions (excluding business combinations) to property, plant and equipment, construction in progress, investment properties, land use rights and intangible assets (excluding video and music contents, game licences and other contents).

Table:
Unaudited
Three months ended
Year ended
31 December
30 September
31 December
31 December
31 December
2019
2019
2018
2019
2018
(RMB in millions, unless specified)
EBITDA (a)
35,675
35,378
27,180
137,268
110,404
Adjusted EBITDA (a)
38,572
38,123
29,701
147,395
118,273
Adjusted EBITDA margin (b)
36%
39%
35%
39%
38%
Interest and related expenses
2,348
2,086
1,345
7,690
4,898
Net debt (c)
(15,552)
(7,173)
(12,170)
(15,552)
(12,170)
Capital expenditures (d)
16,869
6,632
4,564
32,369
23,941

Questions:
question: What is the difference between EBITDA and Adjusted EBITDA for three months ended 31 December 2019?
answer: 2897
derivation: 38,572-35,675
scale: million
question: What is the difference between EBITDA and adjusted EBITDA for three months ended 30 September 2019?
answer: 2745
derivation: 38,123-35,378
scale: million
question: What is the difference between EBITDA and adjusted EBITDA for three months ended 31 December 2018?
answer: 2521
derivation: 29,701-27,180
scale: million
text: Adjusted EBITDA Non-GAAP Reconciliation
text: (UNAUDITED)
text: ($ in millions)
text: (1) Refer to Non-GAAP Integration and Transformation Costs and Special Items table for details of the integration and transformation costs and special items included above.

Table:
Pro Forma (1)
2019
2018
2017
Net income (loss)
$(5,269)
(1,733)
1,508
Income tax expense
503
170
(770)
Total other expense, net
2,040
2,133
2,147
Depreciation and amortization expense
4,829
5,120
5,125
Share-based compensation expenses
162
186
238
Goodwill impairment
6,506
2,726
0
Adjusted EBITDA
8,771
8,602
8,248
Exclude: transaction related expenses
0
0
192
Exclude: integration and transformation costs(1)
234
378
164
Exclude: special items(1)
65
60
82
Adjusted EBITDA excluding integration and transformation costs and special items
$9,070
9,040
8,686
Total revenue
$22,401
23,443
24,128
Adjusted EBITDA Margin
39.2%
36.7%
34.2%
Adjusted EBITDA Margin, excluding integration and transformation costs and special items
40.5%
38.6%
36.0%

Questions:
question: Which items are excluded from the Adjusted EBITDA?
answer: transaction related expenses
integration and transformation costs
special items
question: How many items are excluded from the Adjusted EBITDA?
answer: 3
derivation: transaction related expenses##integration and transformation costs##special items
question: What is the total change in the Adjusted EBITDA margin between 2019 and 2017?
answer: 5
derivation: 39.2%-34.2%
scale: percent
text: NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data)
text: The components of the accrued cost of the post-retirement life insurance plan are classified in the following lines in the Consolidated Balance Sheets at December 31:

Table:
Post-Retirement Life Insurance Plan
2019
2018
Accrued expenses and other liabilities
$(393)
$(407)
Long-term pension obligations
(4,373)
(4,188)
Total accrued cost
$(4,766)
$(4,595)

Questions:
question: What was the percentage change in the total accrued cost between 2018 and 2019?
answer: 3.72
derivation: (-4,766-(-4,595))/-4,595
scale: percent
text: Research and Development
text: Research and development expenses increased $24.2 million, or 31%, in 2019 as compared to 2018. The increase was principally due to the 2018 Reallocation of headcount from sales and marketing to research and development, as well as investments to maintain and improve the functionality of our products. As a result, we incurred increased employee-related costs of $16.3 million and increased overhead costs of $3.4 million.
text: Research and development expenses increased $15.0 million, or 24%, in 2018 as compared to 2017. The increase was principally due to the 2018 Reallocation of headcount from sales and marketing to research and development, as well as investments to maintain and improve the functionality of our products. As a result, we incurred increased employee-related costs of $12.1 million.

Table:
Year Ended December 31,
2019
2018
2017
(dollars in thousands)
Research and development
$101,151
$76,981
$61,975
Percent of revenue
17.5%
14.3%
12.9%

Questions:
question: What was the percentage of revenue of research and development in 2018?
answer: 14.3%
question: What was the change in percentage of revenue of research and development between 2017 and 2018?
answer: 1.4
derivation: (14.3%-12.9%)
scale: percent
question: What is the average year-on-year increase in Research and development from 2017 to 2019?
answer: 27.81
derivation: (($101,151-$76,981)/$76,981+($76,981-$61,975)/$61,975)/2
scale: percent
question: What was the average research and development from 2017-2019?
answer: 80035.67
derivation: ($101,151+$76,981+$61,975)/(2019-2017+1)
scale: thousand
text: Disaggregation of Revenue
text: We generate revenue from the sale of services and sale of software for end-user software products provided through direct customer downloads and through the sale of these end-user software products via partners. The following table depicts the disaggregation of revenue (in thousands) according to revenue type and is consistent with how we evaluate our financial performance:
text: Revenue from Contracts with Customers:

Table:
Twelve months ended December 31,
2019
2018
Services 
$59,545
$64,476
Software and other  
3,788
5,073
             Total revenue 
$63,333
$69,549

Questions:
text: The following is a roll forward of accrued restructuring charges for fiscal 2019 and fiscal 2018 (in millions):
text: The liability for restructuring and other exit costs of $47.8 million is included in accrued liabilities and other long-term liabilities, on the Company's consolidated balance sheets as of March 31, 2019.

Table:
Restructuring
Non-Restructuring
Employee Separation Costs
Exit Costs
Exit Costs
Total
Balance at March 31, 2017
$5.4
$34.8
$—
$40.2
Charges
1.2
0.7
20.0
21.9
Payments
(5.9)
(9.2)
(0.9)
(16.0)
Non-cash - Other
(0.2)
1.0
—
0.8
Changes in foreign exchange rates
0.3
—
—
0.3
Balance at March 31, 2018
0.8
27.3
19.1
47.2
Additions due to Microsemi acquisition
10.4
9.0
—
19.4
Charges
48.9
(4.7)
—
44.2
Payments
(47.1)
(13.1)
(4.1)
(64.3)
Non-cash - Other
—
0.7
0.7
1.4
Changes in foreign exchange rates
(0.1)
—
—
(0.1)
Balance at March 31, 2019
$12.9
$19.2
$15.7
$47.8
Current
$26.9
Non-current
20.9
Total
$47.8

Questions: