tokbokki/tatqa_dataset_filter huggingface dataset:
text: Fiscal 2019 Restructuring Plan
text: During Fiscal 2019, we began to implement restructuring activities to streamline our operations (Fiscal 2019 Restructuring Plan), including in connection with our recent acquisitions of Catalyst and Liaison, to take further steps to improve our operational efficiency. The Fiscal 2019 Restructuring Plan charges relate to workforce reductions and facility consolidations. These charges require management to make certain judgments and estimates regarding the amount and timing of restructuring charges or recoveries. Our estimated liability could change subsequent to its recognition, requiring adjustments to the expense and the liability recorded. On a quarterly basis, we conduct an evaluation of the related liabilities and expenses and revise our assumptions and estimates as appropriate.
text: As of June 30, 2019, we expect total costs to be incurred in conjunction with the Fiscal 2019 Restructuring Plan to be approximately $30.0 million, of which $28.3 million has already been recorded within "Special charges (recoveries)" to date. We do not expect to incur any further significant charges relating to this plan.
text: A reconciliation of the beginning and ending liability for the year ended June 30, 2019 is shown below.

Table:
Fiscal 2019 Restructuring Plan
Workplace reduction
Facility costs
Total
Balance payable as at June 30, 2018
$—
$—
$—
Accruals and adjustments
12,460
15,858
28,318
Cash payments
(10,420)
(4,739)
(15,159)
Non-cash adjustments
—
(3,393)
(3,393)
Foreign exchange
(221)
(2,438)
(2,659)
Balance payable as at June 30, 2019
$1,819
$5,288
$7,107

Questions:
question: What is the total Balance payable as at June 30, 2019 
answer: 7,107
scale: thousand
question: What is the Balance payable as at June 30, 2019 for Workplace reduction expressed as a percentage of total Balance payable?
answer: 25.59
derivation: 1,819/7,107
scale: percent
text: Summarised cash flow statement
text: Cash flow
text: We generated a net cash inflow from operating activities of £4,256m, down £671m, mainly driven by £2bn contributions to the BT Pension Scheme, offset by favourable working capital movements. In line with our outlook, normalised free cash flowb was £2,440m, down £533m or 18%, driven by increased cash capital expenditure, decrease in EBITDA and higher tax payments.
text: Free cash flow, which includes specific item outflows of £598m (2017/18: £828m) and a £273m (2017/18: £109m) tax benefit from pension deficit payments, was £619m (2017/18: £1,586m). Last year also included payments of £325m for the acquisition of mobile spectrum.
text: The spectrum auction bidding took place across the 2017/18 and 2018/19 financial years. Whilst £325m was on deposit with Ofcom at 31 March 2018, we went on to acquire spectrum for a total price of £304m and the excess deposit balance has since been refunded. We made pension deficit payments of £2,024m (2017/18: £872m) and paid dividends to our shareholders of £1,504m (2017/18: £1,523m).
text: The net cash cost of specific items of £598m (2017/18: £828m) includes restructuring payments of £372m (2017/18: £189m) and regulatory payments of £170m (2017/18: £267m). Last year also included payments of £225m relating to the settlement of warranty claims under the 2015 EE acquisition agreement.
text: b After net interest paid, before pension deficit payments (including the cash tax benefit of pension deficit payments) and specific items.

Table:
2019
2018
2017
Year ended 31 March
£m
£m
£m
Cash generated from operations
4,687
5,400
6,725
Tax paid
(431)
(473)
(551)
Net cash inflows from operating activities
4,256
4,927
6,174
Net purchase of property, plant and equipment and software
(3,637)
(3,341)
(3,119)
Free cash flow
619
1,586
3,055
Interest received
23
7
7
Interest paid
(531)
(555)
(629)
Add back pension deficit payments
2,024
872
274
Add back net cash flow from specific items
598
828
205
Add back net sale of non-current asset investments
1
19
(20)
Add back prepayments in respect of acquisition of spectrum licence
-
325
-
Remove refund on acquisition of spectrum licence
(21)
-
-
Remove cash tax benefit of pension deficit payments
(273)
(109)
(110)
Normalised free cash flow b
2,440
2,973
2,782

Questions:
question: What are the years that cash flow details were reported in the table?
answer: 2017
2018
2019
question: What was the change in Cash generated from operations from 2018 to 2019?
answer: -713
derivation: 4,687 - 5,400
scale: million
question: What is the average tax paid for 2017-2019?
answer: -485
derivation: -(431 + 473 + 551) / 3
scale: million
question: What is the change in the Net cash inflows from operating activities from 2018 to 2019?
answer: -671
derivation: 4,256 - 4,927
scale: million
text: Item 5. Market for the Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.
text: The Company’s common stock is traded on the NASDAQ Stock Market LLC under the symbol SAFM.
text: The number of stockholders of record as of December 12, 2019, was 2,742. The number of beneficial owners of our stock is greater than the number of holders of record, and the exact number is unknown.
text: The amount of future common stock dividends will depend on our earnings, financial condition, capital requirements, the effect a dividend would have on the Company's compliance with financial covenants and other factors, which will be considered by the Board of Directors on a quarterly basis.
text: During its fourth fiscal quarter, the Company repurchased shares of its common stock as follows:
text: 1  All purchases were made pursuant to the Company's Stock Incentive Plan, as amended and restated on February 11, 2016, under which shares were withheld to satisfy tax withholding obligations.
text: 2  On May 31, 2018, the Company’s Board of Directors expanded and extended the share repurchase program originally approved on October 22, 2009, under which the Company was originally authorized to purchase up to one million shares of its common stock and is now authorized to purchase up to two million shares of its common stock in open market transactions or negotiated purchases, subject to market conditions, share price and other considerations. The authorization will expire on May 31, 2021. During the fourth quarter of fiscal 2018, the Company purchased 823,385 shares in open market transactions under this program. The Company’s repurchases of vested restricted stock to satisfy tax withholding obligations of its Stock Incentive Plan participants are not made under the 2018 general repurchase plan.
text: 3  Does not include vested restricted shares that may yet be repurchased under the Stock Incentive Plan as described in Note 1.

Table:
Period
(a) Total Number of Shares Purchased (1)
(b) Average Price Paid per Share
(c) Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs (2)
(d) Maximum Number (or Approximate Dollar Value) of Shares that May Yet Be Purchased Under the Plans or Programs (2)(3)
Aug. 1 - Aug. 31, 2019 
—
—
—
1,176,615
Sep. 1 - Sep. 30, 2019 
901
$151.33
901
1,176,615
Oct. 1 - Oct. 31, 2019 
34,344
$154.81
34,344
1,176,615
Total 
35,245
$154.72
35,245
1,176,615

Questions:
question: What is the difference in the total number of shares purchased between September 2019 and October 2019?
answer: 33443
derivation: 34,344-901
question: What is the change in the average price paid per share between September 2019 and October 2019?
answer: 3.48
derivation: 154.81-151.33
text: 2. Property and equipment:
text: Property and equipment consisted of the following (in thousands):
text: Depreciation and amortization expense related to property and equipment and finance leases was $80.2 million, $81.2 million and $75.9 million, for 2019, 2018 and 2017, respectively.
text: The Company capitalizes the compensation cost of employees directly involved with its construction activities. In 2019, 2018 and 2017, the Company capitalized compensation costs of $10.7 million, $10.5 million and $9.7 million respectively. These amounts are included in system infrastructure costs.
text: Exchange agreement
text: In 2019, 2018 and 2017 the Company exchanged certain used network equipment and cash consideration for new network equipment. The fair value of the new network equipment received was estimated to be $3.3 million, $3.2 million and $9.1 million resulting in gains of $1.0 million, $1.0 million and $3.9 million respectively. The estimated fair value of the equipment received was based upon the cash consideration price the Company pays for the new network equipment on a standalone basis (Level 3).
text: Installment payment agreement
text: The Company has entered into an installment payment agreement (“IPA”) with a vendor. Under the IPA the Company may purchase network equipment in exchange for interest free note obligations each with a twenty-four month term. There are no payments under each note obligation for the first six months followed by eighteen equal installment payments for the remaining eighteen month term. As of December 31, 2019 and December 31, 2018, there was $12.5 million and $11.2 million, respectively, of note obligations outstanding under the IPA, secured by the related equipment. The Company recorded the assets purchased and the present value of the note obligation utilizing an imputed interest rate. The resulting discounts totaling $0.4 million and $0.4 million as of December 31, 2019 and December 31, 2018, respectively, under the note obligations are being amortized over the note term using the effective interest rate method.

Table:
December 31,
2019
2018
Owned assets:
Network equipment
$566,936
$538,761
Leasehold improvements
227,388
214,495
System infrastructure
134,726
124,018
Software
10,035
9,963
Office and other equipment
18,169
16,711
Building
1,252
1,277
Land
106
108
958,612
905,333
Less—Accumulated depreciation and amortization
(790,033)
(736,356)
168,579
168,977
Assets under finance leases:
IRUs
408,170
395,170
Less—Accumulated depreciation and amortization
(207,820)
(188,822)
200,350
206,348
Property and equipment, net
$368,929
$375,325

Questions:
text: Beginning fiscal 2011, we replaced the ownership share grants with time-vested RSUs for certain Vice Presidents and Officers that vest ratably overfour to five years and have a 50% or 100% holding requirement on settled shares, which must be held until termination. There were146,268 of such RSUs outstanding as of September 29, 2019. RSUs issued to non-management directors and certain other employees vest12 months from the date of grant, or upon termination of board service if the director or employee elects to defer receipt, and totaled 69,411 units outstanding as of September 29, 2019. RSUs issued to certain other employees either cliff vest or vest ratably over three years and totaled 35,864 units outstanding as of September 29, 2019. These awards are amortized to compensation expense over the estimated vesting period based upon the fair value of our common stock on the award date discounted by the present value of the expected dividend stream over the vesting period.
text: The following is a summary of RSU activity for fiscal 2019:
text: As of September 29, 2019, there was approximately $7.4 million of total unrecognized compensation cost related to RSUs, which is expected to be recognized over a weighted-average period of 2.2 years. The weighted-average grant date fair value of awards granted was$86.08, $94.93, and $102.42 in fiscal years 2019, 2018, and 2017, respectively. In fiscal years 2019, 2018, and 2017, the total fair value of RSUs that vested and were released was$4.7 million, $4.4 million, and $4.4 million, respectively.

Table:
Weighted-
Average Grant
Date Fair
Shares
Value
RSUs outstanding at September 30, 2018
288,098
$64.57
Granted
93,686
$86.08
Released
(55,642)
$84.23
Forfeited
(14,297)
$94.00
RSUs outstanding at September 29, 2019
311,845
$66.18

Questions:
question: What is the total number of RSUs outstanding at September 29, 2019?
answer: 311,845
question: What is the difference in the weighted-average grant date fair value between granted RSUs and released RSUs?
answer: 1.85
derivation: 86.08-84.23
question: What is the percentage change of RSUs outstanding from September 30, 2018 to September 29, 2019?
answer: 8.24
derivation: (311,845-288,098)/288,098
scale: percent
question: What is the total fair value of RSUs outstanding at September 29, 2019?
answer: 20637902.1
derivation: 311,845*$66.18
text: Stock-Based Compensation
text: The Company accounts for options granted to employees by measuring the cost of services received in exchange for the award of equity instruments based upon the fair value of the award on the date of grant. The fair value of that award is then ratably recognized as an expense over the period during which the recipient is required to provide services in exchange for that award.
text: Options and warrants granted to consultants and other non-employees are recorded at fair value as of the grant date and subsequently adjusted to fair value at the end of each reporting period until such options and warrants vest, and the fair value of such instruments, as adjusted, is expensed over the related vesting period.
text: The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. The fair value of the award is measured on the grant date and recognized over the period services are required to be provided in exchange for the award, usually the vesting period. Forfeitures of unvested stock options are recorded when they occur.
text: The Company incurred stock-based compensation charges of $3.5 million and $1.5 million for each of the years ended December 31, 2019 and 2018, respectively, which are included in general and administrative expenses. The following table summarizes the nature of such charges for the periods then ended (in thousands):

Table:
For the Years Ended December 31,
2019
2018
Compensation and related benefits
$3,247
$949
Professional and legal fees
242
545
Totals 
3,489
$1,494

Questions:
text: Export sales from the U.S. during the years ended December 31, 2019, 2018 and 2017 were $531.8, $578.0 and $512.5, respectively. In the year ended December 31, 2019, these exports were shipped primarily to Asia (33%), Europe (24%), Canada (18%), Middle East (13%) and other (12%).
text: Sales to customers outside the U.S. accounted for a significant portion of Roper’s revenues. Sales are attributed to geographic areas based upon the location where the product is ultimately shipped. Roper’s net revenues for the years ended December 31, 2019, 2018 and 2017 are shown below by region, except for Canada, which is presented separately as it is the only country in which Roper has had greater than 4% of total revenues for any of the three years presented:

Table:
Application Software
Network Software & Systems
Measurement & Analytical MeasurementSolutions
Process Technologies
Total
2019
Canada
$   41.0
$   71.1
$   81.4
$   28.9
$ 222.4
Europe
188.8
36.7
307.2
113.8
646.5
Asia
3.5
18.8
185.0
108.0
315.3
Middle East
8.6
37.5
13.1
44.4
103.6
Rest of the world
25.8
9.5
45.3
55.2
135.8
Total
$ 267.7
$ 173.6
$ 632.0
$ 350.3
$ 1,423.6
2018
Canada
$   38.5
$   58.5
$   79.3
$   35.0
$    211.3
Europe
188.6
12.2
361.7
117.5
680.0
Asia
3.2
11.0
220.3
115.4
349.9
Middle East
4.7
48.6
14.4
34.4
102.1
Rest of the world
29.5
7.8
42.5
55.0
134.8
Total
$  264.5
$  138.1
$  718.2
$  357.3
$  1,478.1
2017
Canada
$   26.6
$   52.9
$   72.9
$   34.7
$    187.1
Europe
176.5
11.0
310.6
98.1
596.2
Asia
2.4
7.3
205.9
109.8
325.4
Middle East
4.8
58.8
13.4
35.5
112.5
Rest of the world
23.2
6.1
42.0
48.7
120.0
Total
$  233.5
$  136.1
$  644.8
$  326.8
$  1,341.2

Questions:
question: What is the total net revenue from Canada in 2019?
answer: $ 222.4
question: What is the total net revenue from the rest of the world in 2017?
answer: 120.0
question: What is the percentage change in net revenue from the Middle East in 2019 compared to 2018?
answer: 1.47
derivation: (103.6-102.1)/102.1 
scale: percent
question: What is the proportion of net revenue from Europe and Asia over total net revenue in 2017?
answer: 0.69
derivation: (596.2 +325.4)/1,341.2 
question: What is the ratio of net revenue from the Application Software segment to the Process Technologies segment in 2018?
answer: 0.74
derivation: 264.5/357.3
text: Item 6. SELECTED FINANCIAL DATA
text: You should read the following selected consolidated financial data for the five-year period ended March 31, 2019 in conjunction with our consolidated financial statements and notes thereto and "Management's Discussion and Analysis of Financial Condition and Results of Operations" included in Items 7 and 8 of this Form 10-K. Our consolidated statements of income data for each of the years in the three-year period ended March 31, 2019, and the balance sheet data as of March 31, 2019 and 2018, are derived from our audited consolidated financial statements, included in Item 8 of this Form 10-K. The statement of income data for the years ended March 31, 2016 and 2015 and balance sheet data as of March 31, 2017, 2016 and 2015 have been derived from our audited consolidated financial statements not included herein (in the tables below all amounts are in millions, except per share data).
text: (1) Refer to Note 2 to our consolidated financial statements for an explanation of our material business combinations during fiscal 2019 and fiscal 2017.
text: (2) Refer to Note 4 to our consolidated financial statements for a discussion of the special charges and other, net.
text: (3) Refer to Note 12 Debt and Credit Facility for further discussion.

Table:
Year ended March 31,
2019 (1)
2018
2017 (1)
2016
2015
Consolidated Statements of Income data:
Net sales
$5,349.5
$3,980.8
$3,407.8
$2,173.3
$2,147.0
Special charges and other, net (2)
$33.7
$17.5
$98.6
$4.0
$2.8
Loss on settlement of debt (3)
$(12.6)
$(16.0)
$(43.9)
$—
$(50.6)
Net income from continuing operations
$355.9
$255.4
$170.6
$323.9
$365.3
Basic net income per common share from continuing operations
$1.51
$1.10
$0.79
$1.59
$1.84
Diluted net income per common share from continuing operations
$1.42
$1.03
$0.73
$1.49
$1.65
Dividends declared per common share
$1.457
$1.449
$1.441
$1.433
$1.425
Consolidated Balance Sheets data:
Total assets
$18,350.0
$8,257.2
$7,686.9
$5,537.9
$4,780.7
Net long-term debt and capital lease obligations, less current maturities (3)
$8,956.0
$1,769.1
$2,912.1
$2,465.8
$1,840.0
Microchip Technology stockholders' equity
$ 5,287.5
$ 3,279.8
$3,270.7
$ 2,150.9
$ 2,044.7

Questions:
text: Applying the German group tax rate to the reported pre-tax result would result in an income tax expense of €216 million (2017/18: €176 million). The deviation of €81 million (2017/18: €40 million) from the reported tax expense of €298 million (2017/18: €216 million) can be reconciled as follows:
text: 1 Adjustment of previous year according to explanation in notes.
text: The item ‘effects of differing national tax rates’ includes a deferred tax revenue of €6 million (2017/18: €23 million) from tax rate changes.
text: Tax expenses and income relating to other periods of the previous year include a repayment of approximately €20 million because of a retrospective change in foreign law in 2018.
text: Tax holidays for the current year include effects from real estate transactions in the amount of €30 million (2017/18: €2 million).

Table:
€ million
2017/2018
2018/2019
EBT (earnings before taxes)
576
709
Expected income tax expenses (30.53%)
176
216
Effects of differing national tax rates
−58
−62
Tax expenses and income relating to other periods
−21
−6
Non-deductible business expenses for tax purposes
41
51
Effects of not recognised or impaired deferred taxes
79
114
Additions and reductions for local taxes
11
13
Tax holidays
−14
−39
Other deviations
3
5
Income tax expenses according to the income statement
216
298
Group tax rate
37.6%
42.0%

Questions:
question: In which year was the Group tax rate larger?
answer: 2018/2019
derivation: 42.0%>37.6%
question: What was the change in EBT in 2018/2019 from 2017/2018?
answer: 133
derivation: 709-576
scale: million
question: What was the percentage change in EBT in 2018/2019 from 2017/2018?
answer: 23.09
derivation: (709-576)/576
scale: percent
text: Sales and Marketing
text: Sales and marketing expenses increased $3.1 million, or 1%, in 2019 as compared to 2018. As a percentage of revenue, sales and marketing expense decreased by approximately two percentage points, resulting from the 2018 Reallocation, increased cost efficiency, and leverage realized from changes to our sales commission plans as we continued our efforts to strategically scale our sales teams and improve their productivity.
text: Sales and marketing expenses decreased $15.6 million, or 7%, in 2018 as compared to 2017. As a percentage of revenue, sales and marketing expense decreased by approximately eight percentage points, primarily resulting from a combination of increased cost efficiency, reduction in headcount as part of our restructuring activities, and leverage realized from changes to our sales commission plans as we continued our efforts to strategically scale our sales teams and improve their productivity.

Table:
Year Ended December 31,
2019
2018
2017
(dollars in thousands)
Sales and marketing
$227,733
$224,635
$240,271
Percent of revenue
39.5%
41.8%
49.9%

Questions:
question: What was the sales and marketing expense in 2017?
answer: $240,271
scale: thousand
question: What was the sales and marketing expense in 2018?
answer: $224,635
scale: thousand
question: What is the change in sales and marketing between 2018 and 2019?
answer: 3098
derivation: ($227,733-$224,635)
scale: thousand
question: What was the average sales and marketing expense from 2017-2019?
answer: 230879.67
derivation: ($227,733+$224,635+$240,271)/(2019-2017+1)
scale: thousand
question: What was the change in percent of revenue between 2018 and 2019?
answer: -2.3
derivation: (39.5%-41.8%)
scale: percent
text: Discontinued Operations
text: In December 2015, we completed the wind down of engineering, manufacturing and sales of our solar inverter product line (the "inverter business"). Accordingly, the results of our inverter business have been reflected as “Income (loss) from discontinued operations, net of income taxes” on our Consolidated Statements of Operations for all periods presented herein.
text: The effect of our sales of extended inverter warranties to our customers continues to be reflected in deferred revenue in our Consolidated Balance Sheets. Deferred revenue for extended inverter warranties and the associated costs of warranty service will be reflected in Sales and Cost of goods sold, respectively, from continuing operations in future periods in our Consolidated Statement of Operations, as the deferred revenue, is earned and the associated services are rendered. Extended warranties related to the inverter product line are no longer offered.
text: ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
text: The significant items included in "Income (loss) from discontinued operations, net of income taxes" are as follows:

Table:
Years Ended December 31,
2019
2018
Sales
$  —
$  —
Cost of sales
(901)
(88)
Total operating expense
1,022
96
Operating income (loss) from discontinued operations
(121)
(8)
Other income (expense)
10,895
(24)
Income (loss) from discontinued operations before income taxes
10,774
(32)
Provision (benefit) for income taxes
2,294
6
Income (loss) from discontinued operations, net of income taxes
$8,480
$(38)

Questions:
question: What was the percentage change in Cost of sales between 2018 and 2019?
answer: 923.86
derivation: (-901-(-88))/-88
scale: percent
question: What was the percentage change in Income (loss) from discontinued operations, net of income taxes between 2018 and 2019?
answer: -22415.79
derivation: ($8,480-(-$38))/-$38
scale: percent