tokbokki/tatqa_dataset_filter huggingface dataset:
text: Revenue and deferred revenue
text: The Group adopted IFRS 15 Revenue from Contracts with Customers in the current year and has therefore restated the results for the prior-year on a consistent basis, see note 2 of the Financial Statements for further details.
text: The Group’s revenue increased by $71.6 million, or 11.2 per cent, to $710.6 million in the year-ended 31 March 2019. Subscription revenue was notably strong in the period, with reported growth of 15.9 per cent, or 16.7 per cent on a constant currency basis, because of strong prior-period billings and incremental growth of the MSP channel in the current period.
text: 1 Restated for the adoption of IFRS 15 as explained in note 2 of the Financial Statements
text: Revenue in the period of $710.6 million comprised $394.1 million from the recognition of prior-period deferred revenues and $316.5 million from in-period billings. The majority of the Group’s billings, which are recognised over the life of the contract, relate to subscription products (FY19: 84.8 per cent; FY18: 83.8 per cent), with the benefit from increased billings being spread over a number of years on the subsequent recognition of deferred revenue. The deferred revenue balance at the end of the period of $742.1 million increased $13.5 million year-on-year, an increase of 1.9 per cent. This was mainly due to a net deferral of billings amounting to $49.7 million partially offset by a net currency revaluation of $36.2 million, a consequence of the weakening of the euro and sterling against the US dollar during the year. Deferred revenue due within one year at the balance sheet date of $428.6M increased by 5.1 per cent at actual rates or by 10.7 per cent in constant currency.
text: Revenue in the Americas increased by $29.7 million or 13.3 per cent to $253.3 million in the year-ended 31 March 2019, supported by the recognition of prior-period Enduser billings from the Sophos Central platform and the growth of the MSP channel in the current period.
text: EMEA revenue increased by $39.1 million or 12.0 per cent to $363.6 million in the year-ended 31 March 2019, with growth in Enduser in particular, but also aided by Network sales.
text: APJ revenue increased by $2.8 million, or 3.1 per cent to $93.7 million in the year-ended 31 March 2019, with good growth in Enduser products partially offset by a decline in Network sales following the legacy product transition.

Table:
FY19
FY18¹
Growth %
Growth %
$m (Reported)
$m (Reported)
(Reported)
(CC)
Revenue by Region:
– Americas
253.3
223.6
13.3
13.4
– EMEA
363.6
324.5
12.0
12.7
– APJ
93.7
90.9
3.1
6.2
710.6
639.0
11.2
12.0
Revenue by Product:
– Network
328.5
316.5
3.8
4.7
– Enduser
348.4
291.8
19.4
20.2
– Other
33.7
30.7
9.8
10.0
710.6
639.0
11.2
12.0
Revenue by Type:
– Subscription
593.9
512.4
15.9
16.7
– Hardware
106.8
115.1
(7.2)
(6.3)
– Other
9.9
11.5
(13.9)
(12.8)
710.6
639.0
11.2
12.0

Questions:
question: What was the change in Network from 2019 to 2018 under Revenue by Product?
answer: 12
derivation: 328.5-316.5
scale: million
question: What was the average revenue earned across 2018 and 2019?
answer: 674.8
derivation: (710.6+639.0)/2
scale: million
text: ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
text: NOTE 23. SUPPLEMENTAL QUARTERLY FINANCIAL DATA (UNAUDITED)
text: The following tables present unaudited quarterly results for each of the eight quarters in the periods ended December 31, 2019 and 2018, in thousands. We believe that all necessary adjustments have been included in the amounts stated below to present fairly such quarterly information. Due to the volatility of the industries in which our customers operate, the operating results for any quarter are not necessarily indicative of results for any subsequent period.

Table:
Quarter Ended
December 31,
September 30,
June 30,
March 31,
2018
2018
2018
2018
Sales, net
$154,161
$173,082
$196,032
$195,617
Gross Profit
$  75,188
$  85,539
$ 101,235
$ 103,645
Restructuring Expense
$  3,836
$  403
$ —
$ —
Operating income
$  19,570
$  39,862
$ 56,018
$ 56,103
Income from continuing operations, net of income taxes
$  19,222
$  35,157
$ 46,400
$ 46,370
Loss (income) from discontinued operations, net of income taxes
$  188
$  (371)
$ 5
$ 140
Net Income
$19,410
$34,786
$46,405
$46,510
Income from continuing operations attributable to noncontrolling interest
$  4
$  7
$ 44
$ 31
Net income attributable to Advanced Energy Industries, Inc.
$  19,406
$34,779
$46,361
$ 46,479
Earnings (Loss) Per Share:
Continuing Operations:
Basic earnings per share
$0.50
$0.90
$1.18
$1.17
Diluted earnings per share
$0.50
$0.90
$1.17
$1.16
Discontinued Operations:
Basic loss per share
$  —
$  (0.01)
$ —
$ —
Diluted loss per share
$  —
$  (0.01)
$ —
$ —
Net Income:
Basic earnings per share
$ 0.51
$  0.89
$ 1.18
$1.17
Diluted earnings per share
$0.50
$0.89
$1.17
$1.16

Questions:
question: What was the percentage change in net sales between Quarter Ended  June and September?
answer: -11.71
derivation: ($173,082-$196,032)/$196,032
scale: percent
text: NOTE 15 – INCOME TAXES
text: As of December 31, 2019, the Company had net operating loss carry-forwards for federal income tax purposes of approximately $18.3 million, consisting of pre-2018 losses in the amount of approximately $14.3 million that expire from 2020 through 2037, and post-2017 losses in the amount of approximately $4 million that never expire. These net operating losses are available to offset future taxable income. The Company was formed in 2006 as a limited liability company and changed to a corporation in 2007. Activity prior to incorporation is not reflected in the Company’s corporate tax returns. In the future, the cumulative net operating loss carry-forward for income tax purposes may differ from the cumulative financial statement loss due to timing differences between book and tax reporting.
text: The provision for Federal income tax consists of the following for the years ended December 31, 2019 and 2018:
The provision for Federal income tax consists of the following for the years ended December 31, 2019 and 2018:

Table:
2019
2018
Federal income tax benefit (expense) attributable to:        
Current operations 
$848,000
$(48,000)
Acquisition costs  
(143,000)
-
Change in fair value of contingent consideration  
(133,000)
-
Other permanent items  
29,000
(36,000)
Deferred Adjustment  
(913,000)
-
Valuation allowance  
1,209,960
84,000
Net provision for federal income tax 
$897,960
$-

Questions:
question: How much was the net provision for federal income tax in 2019? 
answer: $897,960
question: What is the percentage change in valuation allowance in 2019 compared to 2018?
answer: 1340.43
derivation: (1,209,960 - 84,000)/84,000 
scale: percent
question: What is the ratio of total federal income tax benefit to total expenses in 2019?
answer: 1.76
derivation: (848,000+29,000+1,209,960)/(143,000+133,000+913,000) 
question: What is the average of current operations from 2018 to 2019?
answer: 400000
derivation: (848,000+(-48,000))/2
text: Underlying effective tax rate
text: The underlying effective tax rate is calculated by dividing taxation excluding the tax impact of non-underlying items by profit before tax excluding the impact of non-underlying items and share of net profit/(loss) of joint ventures and associates. This measure reflects the underlying tax rate in relation to profit before tax excluding non-underlying items before tax and share of net profit/(loss) of joint ventures and associates.
text: Tax impact on non-underlying items within operating profit is the sum of the tax on each non-underlying item, based on the applicable country tax rates and tax treatment. This is shown in the table:
text: (a) Restated following adoption of IFRS 16. See note 1 and note 24 for further details.
text: (b) Refer to note 3 for further details on these items.
text: (c) Excludes €3 million (2018: €32 million) gain on disposal of spreads business by the joint venture in Portugal which is included in the share of net profit/(loss) of joint ventures and associates line. Including the gain, total non-underlying items not in operating profit but within net profit before tax is €35 million (2018: €154 million). See note 3.

Table:
€ million
€ million
2019
2018
(Restated)(a)
Taxation
2,263
2,572
Tax impact of:
Non-underlying items within operating profit(b)
309
(259)
Non-underlying items not in operating profit  Taxation before tax impact of non-underlying
(196)
(29)
Taxation before tax impact of non-underlying
2,376
2,284
Profit before taxation
8,289
12,360
Non-underlying items within operating profit before tax(b)
1,239
(3,176)
Non-underlying items not in operating profit but within net profit before tax(c)
(32)
(122)
Share of net (profit)/loss of joint ventures and associates
(176)
(185)
Profit before tax excluding non-underlying items before tax and share of net profit/ (loss) of joint ventures and associates
9,320
8,877
Underlying effective tax rate
25.5%
25.7%

Questions:
question: What is the increase / (decrease) in Profit before taxation from 2018 to 2019?
answer: -4071
derivation: 8,289 - 12,360
scale: million
question: What is the Underlying effective tax rate change from 2018 to 2019?
answer: -0.2
derivation: 25.5 - 25.7
scale: percent
question: What is the average taxation?
answer: 2417.5
derivation: (2,263 + 2,572) / 2
scale: million
text: Note 5. Inventory, Net
text: The components of inventory, net are as follows (in thousands):

Table:
December 31,
2019
2018
Raw materials
$8,921
$6,396
Finished goods
25,247
16,594
Total inventory, net
$34,168
$22,990

Questions:
question: What was the percentage change in the net total inventory between 2018 and 2019?
answer: 48.62
derivation: (34,168-22,990)/22,990
scale: percent
text: FRT Term Loan
text: On October 25, 2019, we entered into a $23.4 million three-year credit facility loan agreement (the "FRT Term Loan") with HSBC Trinkaus & Burkhardt AG, Germany, to fund the acquisition of FRT GmbH, which we acquired on October 9, 2019. See Note 4 for further details of the acquisition.
text: The FRT Term Loan bears interest at a rate equal to the Euro Interbank Offered Rate ("EURIBOR") plus 1.75 % per annum and will be repaid in quarterly installments of approximately $1.9 million plus interest beginning January 25, 2020.
text: The obligations under the FRT Term Loan are fully and unconditionally guaranteed by FormFactor, Inc.
text: The Credit Facility contains negative covenants customary for financing of this type, including covenants that place limitations on the incurrence of additional indebtedness, the creation of liens, the payment of dividends; dispositions; fundamental changes, including mergers and acquisitions; loans and investments; sale leasebacks; negative pledges; transactions with affiliates; changes in fiscal year; sanctions and anti-bribery laws and regulations, and modifications to charter documents in a manner materially adverse to the Lenders.
text: The FRT Term Loan also contains affirmative covenants and representations and warranties customary for financing of this type.
text: Future principal and interest payments on our term loans as of December 28, 2019, based on the interest rate in effect at that date were as follows (in thousands):
text: (1) Represents our minimum interest payment commitments at 1.35% per annum for the FRT Term Loan and 3.71% per annum for the CMI Term Loan.

Table:
Payments Due In Fiscal Year
2020
2021
2022
Total
Term loans - principal payments
$42,838
$7,838
$7,838
$58,514
Term loans - interest payments(1)
777
155
47
979
Total
$43,615
$7,993
$7,885
$59,493

Questions:
text: 6.4 Deed of cross guarantee
text: Pursuant to the iSelect Deed of Cross Guarantee (“the Deed”) and in accordance with ASIC Class Order 98/1418, the subsidiaries identified with a ‘2’ in note 6.2 are relieved from the requirements of the Corporations Act 2001 relating to the preparation, audit and lodgment of their financial reports.
text: iSelect Limited and the subsidiaries identified with a ‘2’ in note 6.2 together are referred to as the “Closed Group”. The Closed Group, with the exception of General Brokerage Services Pty Ltd, Energy Watch Trading Pty Ltd, Procure Power Pty Ltd, Energy Watch Services Pty Ltd and iSelect International Pty Ltd entered into the Deed on 26 June 2013.
text: General Brokerage Services Pty Ltd, Energy Watch Trading Pty Ltd, Procure Power Pty Ltd and Energy Watch Services Pty Ltd entered into the Deed on 1 July 2014, the date they were acquired as part of the Energy Watch Group acquisition. iSelect International entered the Deed on 8 September 2014. The effect of the Deed is that iSelect Limited guarantees to each creditor payment in full of any debt in the event of winding up any of the entities in the Closed Group.
text: The consolidated income statement of the entities that are members of the Closed Group is as follows:

Table:
CONSOLIDATED
2019 $’000
2018 $’000
Consolidated income statement
Loss from continuing operations before income tax
(20,111)
(21,033)
Income tax benefit
5,949
6,734
Net loss for the year
(14,162)
(14,299)
Retained earnings at the beginning of the period
4,101
30,790
Transferred in from divested subsidiary
(8,676)
-
Net loss for the year
(14,162)
(14,299)
Dividends paid
-
(12,390)
Retained earnings at the end of the year
(18,737)
4,101

Questions:
question: What is the income tax benefit in 2019?
answer: 5,949
scale: thousand
question: What is the loss from continuing operations before income tax in 2019?
answer: 20,111
scale: thousand
question: What is the percentage change in the Loss from continuing operations before income tax from 2018 to 2019?
answer: -4.38
derivation: (20,111-21,033)/21,033
scale: percent
question: What is the percentage change in the income tax benefit from 2018 to 2019?
answer: -11.66
derivation: (5,949-6,734)/6,734
scale: percent
question: In which year is there a greater net loss for the year?
answer: 2018
derivation: Find the year with the greater net loss for the year
text: Liquidity and Capital Resources
text: As of December 31, 2019, we had approximately $36.1 million of cash and cash equivalents and short term investments, a decrease of approximately $7.2 million from $43.3 million in 2018.
text: During 2018, our board of directors authorized the repurchase of issued and outstanding shares of our common stock having an aggregate value of up to $10.0 million pursuant to a share repurchase program. No shares were repurchased under this program in 2019, As of December 31, 2019, we have a remaining authorization of $8.0 million for future share repurchases.
text: In 2013, we made a $5 million commitment to invest in an innovation fund through JVP to invest in early-stage cyber technology companies. We sold our interest in JVP in December 2019. There is no further commitment remaining.

Table:
December 31,
2019
2018
(in thousands)
Cash & cash equivalents
$18,304
$32,011
Short term investments
17,779
11,303
$36,083
$43,314

Questions:
question: What are the respective cash & cash equivalents held by the company in 2018 and 2019 respectively?
answer: 32,011
18,304
scale: thousand
question: What is the percentage change in the cash & cash equivalents between 2018 and 2019?
answer: -42.82
derivation: (18,304 - 32,011)/32,011 
scale: percent
question: What is the percentage change in the short term investments between 2018 and 2019?
answer: 57.29
derivation: (17,779 - 11,303)/11,303 
scale: percent
question: What is the percentage change in the total liquidity and capital resources between 2018 and 2019?
answer: -16.69
derivation: (36,083 - 43,314)/43,314 
scale: percent
text: Unfunded Status
text: The following table presents the unfunded status of the Combined Pension Plan and post-retirement benefit plans:
text: The current portion of our post-retirement benefit obligations is recorded on our consolidated balance sheets in accrued expenses and other current liabilities-salaries and benefits.

Table:
Combined Pension Plan
Post-Retirement Benefit Plans
Years Ended December 31,
Years Ended December 31,
2019
2018
2019
2018
(Dollars in millions)
Benefit obligation
$(12,217)
(11,594)
(3,037)
(2,977)
Fair value of plan assets
10,493
10,033
13
18
Unfunded status
(1,724)
(1,561)
(3,024)
(2,959)
Current portion of unfunded status
—
—
(224)
(252)
Non-current portion of unfunded status
$(1,724)
(1,561)
(2,800)
(2,707)

Questions:
question: What is the fair value of plan assets for the combined pension plan item in 2019?
answer: 10,493
scale: million
question: In which year is the fair value of plan assets under post-retirement benefit plans higher?
answer: 2018
derivation: 18>13
question: What is the difference in the fair value of plan assets under the combined pension plan in 2019?
answer: 460
derivation: 10,493-10,033
scale: million
question: What is the percentage difference in the fair value of plan assets under the combined pension plan in 2019?
answer: 4.58
derivation: (10,493-10,033)/10,033
scale: percent
text: Net Income Per Share
text: Basic net income per share is computed by dividing net income by the weighted-average number of common shares outstanding for the period. Diluted net income per share is computed giving effect to all potentially dilutive common stock and common stock equivalents, including stock options, RSUs and common stock subject to repurchase.
text: The following table reconciles the shares used in calculating basic net income per share and diluted net income per share (in thousands):

Table:
Fiscal Year Ended
December 28, 2019
December 29, 2018
December 30, 2017
Weighted-average shares used in computing basic net income per share
74,994
73,482
72,292
Add potentially dilutive securities
2,292
1,700
1,947
Weighted-average shares used in computing basic and diluted net income per share
77,286
75,182
74,239

Questions:
text: Stock-based compensation expense is recognized in the Company’s consolidated statements of operations and includes compensation expense for the stock-based compensation awards granted or modified subsequent to January 1, 2006, based on the grant date fair value estimated in accordance with the provisions of the amended authoritative guidance. The impact on the Company’s results of operations of recording stock-based compensation expense for fiscal years 2019, 2018, and 2017 was as follows (in thousands):
text: No stock-based compensation was capitalized or included in inventories at the end of 2019, 2018 and 2017.

Table:
Fiscal Years
2019
2018
2017
Cost of revenue
$78
$129
$121
Research and development
2,242
760
614
Selling, general and administrative
824
1,012
706
Total costs and expenses
$3,144
$1,901
$1,441

Questions:
text: Geographical information
text: Net revenues by geography are based on the billing addresses of our customers. The following table represents net revenues by geographic area for the periods presented:
text: Note: The Americas include U.S., Canada, and Latin America; EMEA includes Europe, Middle East, and Africa; APJ includes Asia Pacific and Japan
text: Revenues from customers inside the U.S. were $2.8 billion, $2.8 billion, and $2.1 billion during fiscal 2019, 2018, and 2017, respectively. No other individual country accounted for more than 10% of revenues.

Table:
Year Ended
(In millions)
March 29, 2019
March 30, 2018
March 31, 2017
Americas
$3,028
$3,031
$2,329
EMEA
1,002
1,048
955
APJ
701
755
735
Total net revenues
$4,731
$4,834
$4,019

Questions:
question: What are the regions included in the table?
answer: Americas
EMEA
APJ
question: What is the average Total net revenues for fiscal years 2019, 2018 and 2017?
answer: 4528
derivation: (4,731+4,834+4,019)/3
scale: million
text: Lockheed Martin Transaction
text: On August 16, 2016, a wholly-owned subsidiary of Leidos Holdings, Inc. merged with the IS&GS Business in a Reverse Morris Trust transaction (the "IS&GS Transactions").
text: During fiscal 2017, the Company recorded adjustments to finalize the fair value of acquired assets and liabilities assumed which resulted in a $337 million increase in goodwill. Significant changes included intangible assets, property, plant and equipment, deferred tax assets, other assets, accounts payable and accrued liabilities and deferred tax liabilities.
text: On January 10, 2018, the final amount of the net working capital of the IS&GS Business was determined through a binding arbitration proceeding in accordance with the Separation Agreement with Lockheed Martin. As a result, $24 million was recorded as acquisition costs in the consolidated statements of income for fiscal 2017. On January 18, 2018, the final working capital amount of $105 million was paid to Lockheed Martin, of which $24 million and $81 million was presented as cash flows from operating and investing activities, respectively, on the consolidated statements of cash flows.
text: During fiscal 2018, a tax indemnification liability of $23 million was paid to Lockheed Martin in accordance with the Tax Matters Agreement, which was presented as cash flows from financing activities on the consolidated statements of cash flows.
text: The Company incurred the following expenses related to the acquisition and integration of the IS&GS Business:
text: These acquisition and integration costs have been recorded within Corporate and presented in "Acquisition, integration and restructuring costs" on the consolidated statements of income.

Table:
Year Ended
January 3, 2020
December 28, 2018
December 29, 2017
(in millions)
Acquisition costs
$—
$—
$25
Integration costs
3
29
77
Total acquisition and integration costs
$3
$29
$102

Questions:
question: What was the Integration costs in 2020, 2018 and 2017 respectively?
answer: 3
29
77
scale: million
question: In which year was Integration costs more than 20 million?
answer: 2018
2017
derivation: locate and analyze Integration costs in row 6
question: What was the change in the Total acquisition and integration costs from 2017 to 2018?
answer: -73
derivation: 29 - 102
scale: million
question: What was the average Acquisition costs for 2017, 2018 and 2020?
answer: 8.33
derivation: (0 + 0 + 25) / 3
scale: million
text: ADVANCED ENERGY INDUSTRIES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS – (continued) (in thousands, except per share amounts)
text: The provision for income taxes from continuing operations is summarized as follows:
text: The Company’s effective tax rates differ from the U.S. federal statutory rate of 21% for the years ended December 31, 2019 and December 31, 2018, primarily due to the benefit of tax credits and earnings in foreign jurisdictions which are subject to lower tax rates, offset by additional GILTI tax in the US and withholding taxes.

Table:
Years Ended December 31,
2019
2018
2017
Current:
Federal
$(9,627)
$1,423
$26,550
State
882
12
601
Foreign
18,429
13,772
9,621
Total current provision
$9,684
$15,207
$36,772
Deferred:
Federal
$ 3,822
$  4,021
$ 28,297
State
(178)
2,363
(1,000)
Foreign
(2,629)
3,636
(1,979)
Total deferred provision
1,015
10,020
25,318
Total provision for income taxes
$10,699
$25,227
$62,090

Questions:
question: What was the percentage change in total provision for income taxes between 2017 and 2018?
answer: -59.37
derivation: ($25,227-$62,090)/$62,090
scale: percent