trismik/FinRAG huggingface dataset:
Inventories and Inventory Valuation
Inventories are stated at the lower of first-in, first-out (FIFO) cost or market value. Market value is based upon an estimated average selling price reduced by estimated costs of disposal. Should actual market conditions differ from the Company’s estimates, the Company’s future results of operations could be materially affected. Reductions in inventory valuation are included in Cost of revenue in the accompanying Consolidated Statements of Operations. The Company reviews inventory for excess quantities and obsolescence based on its best estimates of future demand, product lifecycle status and product development plans. The Company uses historical information along with these future estimates to reduce the inventory cost basis. Subsequent changes in facts and circumstances do not result in the restoration or increase in that newly established cost basis. Prices anticipated for future inventory demand are compared to current and committed inventory values.
The components of inventories are as follows:

March 31,
(in thousands)
2019
2018
Raw materials
$3,445
$2,969
Finished goods
6,356
6,253
Total inventories
$9,801
$9,222


Question: Analyse this data from a financial earnings document. What is the average value of raw materials and finished goods in 2018?
Choices:
4611
3
0
1
6385
Correct choice index: 0
Net Loss Per Ordinary Share
The Company calculates basic and diluted net loss per ordinary share by dividing net loss by the weighted-average number of ordinary shares outstanding during the period. The Company has excluded other potentially dilutive shares, which include outstanding options to purchase ordinary shares and unvested restricted share units (RSUs), from the weighted-average number of ordinary shares outstanding as their inclusion in the computation for all periods would be anti-dilutive due to net losses incurred.
The following potentially dilutive ordinary share equivalents have been excluded from the calculation of diluted weighted-average shares outstanding for the years ended March 31, 2019, 2018 and 2017 as their effect would have been anti-dilutive for the periods presented (in thousands):

Year Ended March 31,
2019
2018
2017
Share options outstanding
6,209
6,230
8,681
Unvested RSUs
550
33
28


Question: Analyse this data from a financial earnings document. What was the average Unvested RSUs between 2017-2019?
Choices:
181.67
611
31.33
203.67
6059.33
Correct choice index: 3
As described in Note 7, the acquisition of Norstel resulted in the recognition of $43 million in goodwill which has been included in the ADG segment to align the goodwill of the acquired Company with the segment under which the related activities will be reported.
As of the end of the third quarters of 2019 and 2018, the Company performed its annual impairment test. The Company did not elect to perform a qualitative assessment. The impairment test was conducted following a two-step process. In the first step, the Company compared the fair value of the reporting units tested to their carrying value. Based upon the first step of the goodwill impairment test, no impairment was recorded since the fair value of the reporting units exceeded their carrying value.
Goodwill as at December 31, 2019 and 2018 is net of accumulated impairment losses of $102 million, of which $96 million relates to the MDG segment and $6 million to Others. In 2019, 2018 and 2017, no impairment loss was recorded by the Company.

Automotive and Discrete Group (ADG)
Microcontrollers and Digital ICs Group (MDG)
Analog, MEMS & Sensors Group AMS)
Total
December 31, 2017
—
121
2
123
Foreign currency translation
—
(2)
—
(2)
December 31, 2018
—
119
2
121
Business combination
43
—
—
43
Foreign currency translation
—
(2)
—
(2)
December 31, 2019
43
117
2
162


Question: Analyse this data from a financial earnings document. What is the average goodwill for the period December 31, 2017?
Choices:
0
60.5
20.5
125
61.5
Correct choice index: 4
11. Stockholders’ Equity
The Company recognized stock-based compensation expense within selling, general and administrative expense as follows (in thousands):
(1) For the fiscal year ended August 31, 2018, represents a one-time cash-settled stock award that vested on November 30, 2017.

Fiscal Year Ended August 31,
2019
2018
2017
Restricted stock units
$53,766
$84,082
$42,122
Employee stock purchase plan (1)
7,580
6,891
6,334
Other
—
7,538
88
Total
$61,346
$98,511
$48,544


Question: Analyse this data from a financial earnings document. What was the change in Other stock-based compensation expenses between 2017 and 2018?
Choices:
0
7450
663344
745000
88
Correct choice index: 1
Fair values of financial assets and financial liabilities
Fair values of financial assets and liabilities at 31st December 2019 are not materially different from book values due to their size or the fact that they were at short-term rates of interest. Fair values have been assessed as follows:
• Derivatives Forward exchange contracts are marked to market by discounting the future contracted cash flows using readily available market data
• Interest-bearing loans and borrowings Fair value is calculated based on discounted expected future principal and interest cash flows.
• Lease liabilities The fair value is estimated as the present value of future cash flows, discounted at the incremental borrowing rate for the related geographical location unless the rate implicit in the lease is readily determinable.
• Trade and other receivables/payables For receivables/payables with a remaining life of less than one year, the notional amount is deemed to reflect the fair value.
The following table compares amounts and fair values of the Group’s financial assets and liabilities:
There are no other assets or liabilities measured at fair value on a recurring or non-recurring basis for which fair value is disclosed.
Derivative financial instruments are measured at fair value. Fair value of derivative financial instruments are calculated based on discounted cash flow analysis using appropriate market information for the duration of the instruments.

2019 Fair value
2019 Carrying value
2018 Carrying value
2018 Fair value
£m
£m
£m
£m
Financial assets:
Cash and cash equivalents
168.5
168.5
187.1
187.1
Trade, other receivables and contract assets
263.4
263.4
264.9
264.9
Total financial assets
431.9
431.9
452.0
452.0


Question: Analyse this data from a financial earnings document. What was the change in the carrying value in total financial assets from 2018 to 2019?
Choices:
-187.1
-20.1
-20100
0
883.9
Correct choice index: 1
Financial Results and Key Performance Metrics Overview
The following table provides an overview of some of our key financial metrics for each of the last three fiscal years (in millions, except per share amounts, percentages and cash conversion cycle):
• Net revenues: Our net revenues increased 4% in fiscal 2019 compared to fiscal 2018. This was primarily due to an increase of 7% in product revenues, partially offset by a 3% decrease in software and hardware maintenance and other services revenues.
• Gross profit margin percentage: Our gross profit margin as a percentage of net revenues increased by one percentage point in fiscal 2019 compared to fiscal 2018, reflecting an increase in gross profit margin on product revenues, and, to a lesser extent, an increase in gross profit margin on hardware maintenance and other services revenues.
• Income from operations as a percentage of net revenues: Our income from operations as a percentage of net revenues remained relatively flat in fiscal 2019 compared to fiscal 2018.
• Provision for income taxes: Our provision for income taxes decreased significantly in fiscal 2019 compared to fiscal 2018 as significant charges were recorded in fiscal 2018 in connection with U.S. tax reform.
• Net income and Diluted income per share: The increase in both net income and diluted net income per share in fiscal 2019 compared to fiscal 2018 reflect the factors discussed above. Diluted net income per share was favorably impacted by a 6% decrease in the annual weighted average number of dilutive shares, primarily due to share repurchases.
• Operating cash flows: Operating cash flows decreased by 9% in fiscal 2019 compared to fiscal 2018, reflecting changes in operating assets and liabilities, partially offset by higher net income.

Year Ended
April 26, 2019
April 27, 2018
April 28, 2017
Net revenues
$ 6,146
$ 5,919
$ 5,491
Gross profit
$ 3,945
$ 3,709
$ 3,364
Gross profit margin percentage
64 %
63%
61 %
Income from operations
$ 1,221
$ 1,158
$ 621
Income from operations as a percentage of net revenues
20%
20%
11 %
Provision for income taxes
$ 99
$ 1,083
$ 140
Net income
$ 1,169
$ 116
$ 481
Diluted net income per share
$ 4.51
$ 0.42
$ 1.71
Operating cash flows
$ 1,341
$ 1,478
$ 986


Question: Analyse this data from a financial earnings document. What was the change in operating cash flows between 2018 and 2019?
Choices:
0
137
2819
-257
-137
Correct choice index: 4
table of contents celanese purchases of its equity securities information regarding repurchases of our common stock during the three months ended december 31 , 2017 is as follows : period number of shares purchased ( 1 ) average price paid per share total number of shares purchased as part of publicly announced program approximate dollar value of shares remaining that may be purchased under the program ( 2 ) .

Period
TotalNumberof SharesPurchased<sup>(1)</sup>
AveragePrice Paidper Share
Total Numberof SharesPurchased asPart of PubliclyAnnounced Program
ApproximateDollarValue of SharesRemaining thatmay bePurchased Underthe Program<sup>(2)</sup>
October 1 - 31, 2017
10,676
$104.10
—
$1,531,000,000
November 1 - 30, 2017
924
$104.02
—
$1,531,000,000
December 1 - 31, 2017
38,605
$106.36
—
$1,531,000,000
Total
50,205
—

___________________________ ( 1 ) represents shares withheld from employees to cover their statutory minimum withholding requirements for personal income taxes related to the vesting of restricted stock units .
( 2 ) our board of directors has authorized the aggregate repurchase of $ 3.9 billion of our common stock since february 2008 , including an increase of $ 1.5 billion on july 17 , 2017 .
see note 17 - stockholders' equity in the accompanying consolidated financial statements for further information. .

Question: Analyse this data from a financial earnings document. what is the total value of purchased shares during october 2017 , in millions?
Choices:
-1.11137
1.11137
1.11052
0.89979
22.13667
Correct choice index: 1
2.4 KEY PERFORMANCE INDICATORS AND PERFORMANCE HIGHLIGHTS
The following key performance indicators are closely monitored to ensure that business strategies and objectives are closely aligned with shareholder value creation. The key performance indicators are not measurements in accordance with IFRS and should not be considered an alternative to other measures of performance in accordance with IFRS. The Corporation's method of calculating key performance indicators may differ from other companies and, accordingly, these key performance indicators may not be comparable to similar measures presented by other companies. The Corporation measures its performance, with regard to these objectives by monitoring revenue, adjusted EBITDA(1), free cash flow(1) and capital intensity(1) on a constant currency basis(1).
(1) Fiscal 2018 was restated to comply with IFRS 15 and to reflect a change in accounting policy as well as to reclassify results from Cogeco Peer 1 as discontinued operations. For further details, please consult the "Accounting policies" and "Discontinued operations" sections.
(2) Following the announcement of the agreement on February 27, 2019 to sell Cogeco Peer 1, fiscal 2019 financial guidelines were revised.
(3) Actual results are presented in constant currency based on fiscal 2018 average foreign exchange rates of 1.2773 USD/CDN.
For further details on the Corporation's operating results, please refer to the "Operating and financial results", the "Segmented operating and financial results" and the "Cash flow analysis" sections.

(in millions of dollars, except percentages)
Actual Fiscal 2018 (1) $
Revised projections (2) Fiscal 2019 (constant currency) (3)
Actual Fiscal 2019 (constant currency) (3) $
Actual Fiscal 2019 (constant currency) (3) %
Achievement of the projections Fiscal 2019
Financial guidelines
Revenue
2,147
Increase of 6% to 8%
2,294
6.8
Achieved
Adjusted EBITDA
1,007
Increase of 8% to 10%
1,092
8.5
Achieved
Acquisitions of property, plant and equipment
458
$450 to $470
425
(7.1)
Surpassed
Capital intensity
21.3%
20% to 21%
18.5%
-
Surpassed
Free cash flow
302
Increase of 38% to 45%
453
50.0
Surpassed


Question: Analyse this data from a financial earnings document. What was the increase / (decrease) in Free Cash flow from 2018 to 2019?
Choices:
2
755
151
0
-151
Correct choice index: 2
A. Selected Financial Data
The following selecte The following selected historical financial information should be read in conjunction with our audited financial statements and related notes, which are included herein, together with Item 5. Operating and Financial Review and Prospects. The Statements of Operations data for each of the three years ended December 31, 2019, 2018 and 2017 and selected Balance Sheet data as of December 31, 2019 and 2018 have been derived from our audited financial statements included elsewhere in this document. The Statements of Operations financial information for each of the years ended December 31, 2016 and 2015 and selected balance sheet information as of December 31, 2017, 2016 and 2015 have been derived from our audited financial statements not included in this Annual Report on Form 20-F.

SELECTED CONSOLIDATED FINANCIAL DATA Year ended December 31, 
All figures in thousands of USD except share data 
2019
2018
2017
2016
2015
Voyage Revenues  
317,220
289,016
297,141
357,451
445,738
Voyage Expenses  
(141,770)
(165,012)
(142,465)
(125,987)
(158,656)
Vessel Operating Expense  
(66,033)
(80,411)
(87,663)
(80,266)
(66,589)
General and Administrative Expenses  
(13,481)
(12,727)
(12,575)
(12,296)
(9,790)
Depreciation Expenses  
(63,965)
(60,695)
(100,669)
(90,889)
(82,610)
Impairment Loss on Vessel  
-
(2,168)
(110,480)
-
-
Impairment Loss on Goodwill  
-
-
(18,979)
-
-
Loss on Disposal of Vessels  
-
(6,619)
-
-
-
Settlement Received  
-
-
-
5,328
-
Net Operating (Loss) Income  
31,971
(38,616)
(175,690)
53,341
128,093
Interest Income  
298
334
347
215
114
Interest Expense  
(38,390)
(34,549)
(20,464)
(11,170)
(10,855)
Other Financial (Expense)  
(4,160)
(14,729)
(644)
(98)
(167)
Total Other Expenses  
(42,252)
(48,944)
(20,761)
(11,053)
(10,908)
Income Tax Expense  
(71)
(79)
(83)
(102)
(96)
(Loss) Gain on Equity Method Investment  
-
(7,667)
(8,435)
(46,642)
(2,462)
Net (Loss) Income  
(10,352)
(95,306)
(204,969)
(4,456)
114,627
Basic Earnings (Loss) per Share  
(0.07)
(0.67)
(1.97)
(0.05)
1.29
Diluted Earnings (Loss) per Share  
(0.07)
(0.67)
(1.97)
(0.05)
1.29
Cash Dividends Declared per Share  
0.10
0.07
0.53
1.37
1.38
Basic Weighted Average Shares Outstanding  
142,571,361
141,969,666
103,832,680
92,531,001
89,182,001
Diluted Weighted Average Shares Outstanding  
142,571,361
141,969,666
103,832,680
92,531,001
89,182,001
Market Price per Common Share as of December 31,  
4.92
2.00
2.46
8.40
15.54


Question: Analyse this data from a financial earnings document. What is the percentage change in the vessel operating expense between 2018 and 2019?
Choices:
729847.72
-17.88
112.97
10000
17.88
Correct choice index: 1
Note: 1 Primarily comprises foreign exchange differences reflected in the income statement in relation to sterling and US dollar balances.
Net financing costs increased by €1.3 billion, primarily driven by mark-to-market losses (including hedges of the mandatory convertible bond) and adverse foreign exchange rate movements. Net financing costs before interest on settlement of tax issues includes increased interest costs as part of the financing for the Liberty Global transaction as well as adverse interest rate movements on borrowings in foreign operations. Excluding these, underlying financing costs remained stable, reflecting consistent average net debt balances and weighted average borrowing costs for both periods.

Net financing costs
2019
2018
€m
€m
Investment income
433
685
Financing costs
(2,088)
(1,074)
Net financing costs
(1,655)
(389)
Analysed as:
Net financing costs before interest on settlement of tax issues
(1,043)
(749)
Interest income arising on settlement of outstanding tax issues
1
11
(1,042)
(738)
Mark to market (losses)/gains
(423)
27
Foreign exchange (losses)/gains1
(190)
322
Net financing costs
(1,655)
(389)


Question: Analyse this data from a financial earnings document. What is the average investment income between 2018 and 2019?
Choices:
0
559
685
-828
2236
Correct choice index: 1
Fiscal 2019 Actions
During fiscal 2019, we initiated a restructuring program associated with footprint consolidation and structural improvements impacting all segments. In connection with this program, during fiscal 2019, we recorded net restructuring charges of $254 million. We expect to complete all restructuring actions commenced during fiscal 2019 by the end of fiscal 2021 and to incur additional charges of approximately $35 million related primarily to employee severance and facility exit costs in the Transportation Solutions and Industrial Solutions segments.
The following table summarizes expected, incurred, and remaining charges for the fiscal 2019 program by segment:

Total Expected Charges
Cumulative Charges Incurred
Remaining Expected Charges
(in millions)
Transportation Solutions
$  160
$  144
$  16
Industrial Solutions
80
66
14
Communications Solutions
49
44
5
Total
$  289
$  254
$  35


Question: Analyse this data from a financial earnings document. What was the average amount of total expected charges per segment?
Choices:
94.67
4.38
96.33
57.67
-96.33
Correct choice index: 2
entergy louisiana , llc management's financial discussion and analysis 2007 compared to 2006 net revenue consists of operating revenues net of : 1 ) fuel , fuel-related expenses , and gas purchased for resale , 2 ) purchased power expenses , and 3 ) other regulatory charges ( credits ) .
following is an analysis of the change in net revenue comparing 2007 to 2006 .
amount ( in millions ) .

Amount (In Millions)
2006 net revenue
$942.1
Base revenues
78.4
Volume/weather
37.5
Transmission revenue
9.2
Purchased power capacity
(80.0)
Other
3.9
2007 net revenue
$991.1

the base revenues variance is primarily due to increases effective september 2006 for the 2005 formula rate plan filing to recover lpsc-approved incremental deferred and ongoing capacity costs .
see "state and local rate regulation" below and note 2 to the financial statements for a discussion of the formula rate plan filing .
the volume/weather variance is due to increased electricity usage , including electricity sales during the unbilled service period .
billed retail electricity usage increased a total of 666 gwh in all sectors compared to 2006 .
see "critical accounting estimates" below and note 1 to the financial statements for further discussion of the accounting for unbilled revenues .
the transmission revenue variance is primarily due to higher rates .
the purchased power capacity variance is primarily due to higher purchased power capacity charges and the amortization of capacity charges effective september 2006 as a result of the formula rate plan filing in may 2006 .
a portion of the purchased power capacity costs is offset in base revenues due to a base rate increase implemented to recover incremental deferred and ongoing purchased power capacity charges , as mentioned above .
see "state and local rate regulation" below and note 2 to the financial statements for a discussion of the formula rate plan filing .
gross operating revenues , fuel , purchased power expenses , and other regulatory charges ( credits ) gross operating revenues increased primarily due to : an increase of $ 143.1 million in fuel cost recovery revenues due to higher fuel rates and usage ; an increase of $ 78.4 million in base revenues , as discussed above ; and an increase of $ 37.5 million related to volume/weather , as discussed above .
fuel and purchased power expenses increased primarily due to an increase in net area demand and an increase in deferred fuel expense as a result of higher fuel rates , as discussed above .
other regulatory credits decreased primarily due to the deferral of capacity charges in 2006 in addition to the amortization of these capacity charges in 2007 as a result of the may 2006 formula rate plan filing ( for the 2005 test year ) with the lpsc to recover such costs through base rates effective september 2006 .
see note 2 to the financial statements for a discussion of the formula rate plan and storm cost recovery filings with the lpsc. .

Question: Analyse this data from a financial earnings document. what percent of the net change in revenue between 2007 and 2008 was due to volume/weather?
Choices:
2.76531
49
0.04422
-0.04145
0.76531
Correct choice index: 4
ITEM 6. SELECTED FINANCIAL DATA
The selected consolidated statements of operations data for the years ended December 31, 2019, 2018 and 2017 and the selected consolidated balance sheet data as of December 31, 2019 and 2018 are derived from our audited consolidated financial statements included elsewhere in this Annual Report. The selected consolidated statements of operations data for the years ended December 31, 2016 and 2015 and the selected consolidated balance sheet data as of December 31, 2017, 2016 and 2015 are derived from our audited consolidated financial statements not included in this Annual Report. Our historical results are not necessarily indicative of the results to be expected in the future. The selected financial data should be read together with Item 7. "Management’s Discussion and Analysis of Financial Condition and Results of Operations" and in conjunction with our consolidated financial statements, related notes, and other financial information included elsewhere in this Annual Report. The following tables set forth our selected consolidated financial and other data for the years ended and as of December 31, 2019, 2018, 2017, 2016 and 2015 (in thousands, except share and per share data).
Information about prior period acquisitions that may affect the comparability of the selected financial information presented below is included in Item 1. Business. Information about the $28.0 million expense recorded in general and administrative expense in 2018, which relates to the agreement reached to settle the legal matter alleging violations of the Telephone Consumer Protection Act, or TCPA, and may affect the comparability of the selected financial information presented below, is disclosed in Item 3. “Legal Proceedings.” Information about the $1.7 million of interest recorded within interest income and the $6.9 million of gain recorded within other income, net, in 2019, which relates to promissory note proceeds received from one of our hardware suppliers and proceeds from an acquired promissory note, and may affect the comparability of the selected financial information presented below, is disclosed in Item 7. "Management’s Discussion and Analysis of Financial Condition and Results of Operations."
Certain previously reported amounts in the consolidated statements of operations for the years ended December 31, 2018, 2017, 2016 and 2015 have been reclassified to conform to our current presentation to reflect interest income as a separate line item, which was previously included in other income, net.

As of December 31,
2019
2018
2017
2016
2015
Balance sheet and other data:
Cash and cash equivalents
$119,629
$146,061
$96,329
$140,634
$128,358
Working capital
167,879
152,793
119,433
150,485
131,971
Total assets
557,799
440,985
371,641
261,245
226,095
Total long-term obligations
115,143
88,126
94,311
30,297
26,885
Total stockholders' equity
355,651
277,589
232,827
191,249
170,131


Question: Analyse this data from a financial earnings document. What was the change in working capital between 2015 and 2016?
Choices:
-43845
-75610
-18514
18514
19
Correct choice index: 3