trismik/FinRAG huggingface dataset:
Gross profit
The recent shift in our revenue mix toward cloud arrangements has resulted in slower total gross profit growth as our cloud business continues to grow and scale. Revenue from cloud arrangements is generally recognized over the service period, while revenue from term and perpetual license arrangements is generally recognized upfront when the license rights become effective.
Gross profit
The increase in total gross profit in 2019 was primarily due to increases in cloud and maintenance revenue.
Gross profit percent
The decrease in cloud gross profit percent in 2019 was driven by an increase in costs as we accelerated our investments in cloud infrastructure and service delivery to support future growth. The decrease in consulting gross profit percent in 2019 was driven by a decrease in billable hours as consulting resources were transitioning to new projects after completing a large project and an increase in consulting resource availability as we continue growing and leveraging our partner network.

(Dollars in thousands)
2019
2018
Change
Software license
$275,792
99%
$282,950
98%
$(7,158)
(3)%
Maintenance
254,924
91%
239,310
91%
15,614
7%
Cloud
67,918
51%
45,218
55%
22,700
50%
Consulting
2,727
1%
22,338
9%
(19,611)
(88)%
$601,361
66%
$589,816
66%
$11,545
2%


Question: Analyse this data from a financial earnings document. What is the company's average revenue from software license between 2018 and 2019?
Choices:
279371
307001
846579
275792
-6349
Correct choice index: 0
Indefinite-lived Intangible Assets
Indefinite-lived intangible assets consist entirely of acquired in-process research and development technology, or IPR&D. The following table sets forth the Company’s activities related to the indefinite-lived intangible assets:
The Company performs its annual assessment of indefinite-lived intangible assets on October 31 each year or more frequently if events or changes in circumstances indicate that the asset might be impaired utilizing a qualitative test as a precursor to the quantitative test comparing the fair value of the assets with their carrying amount. Based on the qualitative test, if it is more likely than not that indicators of impairment exists, the Company proceeds to perform a quantitative analysis. Based on the Company’s assessment as of October 31, 2019, no indicators of impairment were identified.
In the years ended December 31, 2019 and 2018, no IPR&D impairment losses were recorded. In the year ended December 31, 2017, the Company recognized impairment losses of $2.0 million related to the Company's abandonment of a single IPR&D project.

Years Ended December 31,
2019
2018
(in thousands)
Beginning balance
$4,400
$4,400
Transfers to developed technology from IPR&D
(4,400)
—
Ending balance
$—
$4,400


Question: Analyse this data from a financial earnings document. What is the average ending balance for 2018 and 2019?
Choices:
4400
0
-2200
2200
1
Correct choice index: 3
Contractual Obligations
Our contractual obligations as of December 31, 2019, were:
We have no off-balance sheet arrangements that have a material current effect or are reasonably likely to have a material future effect on our financial condition or changes in our financial condition.
Management believes that existing capital resources and funds generated from operations are sufficient to finance anticipated capital requirements.

Payments due by period
Total
2020
2021-2022
2023-2024
2025-beyond
Long-term debt, including interest
$111,586
$2,807
$5,876
$102,903
$—
Operating lease payments
37,610
4,467
8,764
7,813
16,566
Retirement obligations
6,447
757
1,429
1,328
2,933
Total
$155,643
$8,031
$16,069
$112,044
$19,499


Question: Analyse this data from a financial earnings document. What was the difference between total Operating lease payments and   Retirement obligations  payments ?
Choices:
3116300
44057
13052
-31163
31163
Correct choice index: 4
entergy gulf states , inc .
management's financial discussion and analysis .

(In Millions)
2002 net revenue
$1,130.7
Volume/weather
17.8
Fuel write-offs in 2002
15.3
Net wholesale revenue
10.2
Base rate decreases
(23.3)
NISCO gain recognized in 2002
(15.2)
Rate refund provisions
(11.3)
Other
(14.1)
2003 net revenue
$1,110.1

the volume/weather variance was due to higher electric sales volume in the service territory .
billed usage increased a total of 517 gwh in the residential and commercial sectors .
the increase was partially offset by a decrease in industrial usage of 470 gwh due to the loss of two large industrial customers to cogeneration .
the customers accounted for approximately 1% ( 1 % ) of entergy gulf states' net revenue in 2002 .
in 2002 , deferred fuel costs of $ 8.9 million related to a texas fuel reconciliation case were written off and $ 6.5 million in expense resulted from an adjustment in the deregulated asset plan percentage as the result of a power uprate at river bend .
the increase in net wholesale revenue was primarily due to an increase in sales volume to municipal and co- op customers and also to affiliated systems related to entergy's generation resource planning .
the base rate decreases were effective june 2002 and january 2003 , both in the louisiana jurisdiction .
the january 2003 base rate decrease of $ 22.1 million had a minimal impact on net income due to a corresponding reduction in nuclear depreciation and decommissioning expenses associated with the change in accounting to reflect an assumed extension of river bend's useful life .
in 2002 , a gain of $ 15.2 million was recognized for the louisiana portion of the 1988 nelson units 1 and 2 sale .
entergy gulf states received approval from the lpsc to discontinue applying amortization of the gain against recoverable fuel , resulting in the recognition of the deferred gain in income .
rate refund provisions caused a decrease in net revenue due to additional provisions recorded in 2003 compared to 2002 for potential rate actions and refunds .
gross operating revenues and fuel and purchased power expenses gross operating revenues increased primarily due to an increase of $ 440.2 million in fuel cost recovery revenues as a result of higher fuel rates in both the louisiana and texas jurisdictions .
fuel and purchased power expenses increased $ 471.1 million due to an increase in the market prices of natural gas and purchased power .
other income statement variances 2004 compared to 2003 other operation and maintenance expenses decreased primarily due to : 2022 voluntary severance program accruals of $ 22.5 million in 2003 ; and 2022 a decrease of $ 4.3 million in nuclear material and labor costs due to reduced staff in 2004. .

Question: Analyse this data from a financial earnings document. what were are the deferred fuel costs as a percentage of the total fuel write-offs in 2002?
Choices:
18.3817
1.7191
0.5817
581699.3464
0.5855
Correct choice index: 2
18. Revenue
Effective September 1, 2018, the Company adopted ASU 2014-09, Revenue Recognition (Topic 606). The new standard is a comprehensive new revenue recognition model that requires the Company to recognize revenue in a manner which depicts the transfer of goods or services to its customers at an amount that reflects the consideration the Company expects to receive in exchange for those goods or services.
Prior to the adoption of the new standard, the Company recognized substantially all of its revenue from contracts with customers at a point in time, which was generally when the goods were shipped to or received by the customer, title and risk of ownership had passed, the price to the buyer was fixed or determinable and collectability was reasonably assured (net of estimated returns). Under the new standard, the Company recognizes revenue over time for the majority of its contracts with customers which results in revenue for those customers being recognized earlier than under the previous guidance. Revenue for all other contracts with customers continues to be recognized at a point in time, similar to recognition prior to the adoption of the standard.
Additionally, the new standard impacts the Company’s accounting for certain fulfillment costs, which include upfront costs to prepare for manufacturing activities that are expected to be recovered. Under the new standard, such upfront costs are recognized as an asset and amortized on a systematic basis consistent with the pattern of the transfer of control of the products or services to which to the asset relates.
The Company adopted ASU 2014-09 using the modified retrospective method by applying the guidance to all open contracts upon adoption and recorded a cumulative effect adjustment as of September 1, 2018, net of tax,  effect adjustment (in thousands):
(1) Differences primarily relate to the timing of revenue recognition for over time customers and certain balance sheet reclassifications.
(2) Differences primarily relate to the timing of recognition and recovery of fulfillment costs and certain balance sheet reclassifications.
(3) Included within accrued expenses on the Consolidated Balance Sheets.
(4) Differences included in contract liabilities as of September 1, 2018.

Balance as of August 31, 2018
Adjustments due to adoption of ASU 2014-09
Balance as of September 1, 2018
Assets
Contract assets(1)
$—
$591,616
$591,616
Inventories, net(1)
$3,457,706
$(461,271)
$2,996,435
Prepaid expenses and other current assets(1)(2)
$1,141,000
$(37,271)
$1,103,729
Deferred income taxes(1)(2)
$218,252
$(8,325)
$209,927
Liabilities
Contract liabilities(2)(3)
$—
$690,142
$690,142
Deferred income(2)(3)(4)
$691,365
$(691,365)
$—
Other accrued expenses(3)(4)
$1,000,979
$40,392
$1,041,371
Deferred income taxes(1)
$114,385
$2,977
$117,362
Equity
Retained earnings(1)(2)
$1,760,097
$42,602
$1,802,699


Question: Analyse this data from a financial earnings document. What is the difference between the balance in September 2018 for contract assets and contract liabilities?
Choices:
985
690145
-310837
98526
-98526
Correct choice index: 3
Openreach has a UK-wide presence which is overlapped by our competitors in around half the country. This overlap is expected to grow as alternative network providers build-out new fibre footprint. Our volume discount deal, signed with the majority of our major communications provider customers, has led to another record quarter for fibre sales. We are also rapidly expanding our fibre-to-the-premises network to provide the next generation of services for our customers. We have experienced strong demand from businesses for Ethernet circuits for the second consecutive quarter.
Adjusteda revenue decline of 4% for the year was driven by regulated price reductions predominantly on FTTC and Ethernet products, non-regulated price reductions (mainly driven by communications providers signing up for fibre volume discounts), a small decline in our physical line base and a reclassification of costs to revenue. This was partly offset by 25% growth in our fibre rental base, a 9% increase in our Ethernet rental base and the impact of adopting IFRS 15.
Adjusteda operating costs were broadly flat, with higher costs from recruiting and training engineers to support our ‘Fibre First’ programme and help improve customer experience, as well as pay inflation and business rates, offset by efficiency savings and a reclassification of costs to revenue. Adjusteda EBITDA was down 7% for the year.
Capital expenditure was £2.1bn, up 22%, driven by investment in our FTTP and Gfast network build and higher year-on-year BDUK net grant funding deferrals, partly offset by efficiency savings.
Normalised free cash flowb was down 38% due to the EBITDA decline, higher underlying capital expenditure (excluding BDUK grant funding deferrals) and timing of customer receipts.
a Adjusted measures exclude specific items, as explained in the Additional Information on page 185. b Free cash flow after net interest paid, before pension deficit payments (including the cash tax benefit of pension deficit payments) and specific items. c Openreach comparatives have been re-presented to reflect the transfer of Northern Ireland Networks from Enterprise to Openreach.

Openreachc
Adjusteda revenue £5,075m
Adjusteda operating profit £955m
2019 (IFRS 15)
2018 (IAS 18)
Change
Year to 31 March
£m
£m
£m
%
Adjusted a revenue
5,075
5,278
(203)
(4)
Adjusted a operating costs
2,652
2,663
(11)
–
Adjusted a EBITDA
2,423
2,615
(192)
(7)
Depreciation & amortisation
1,468
1,401
67
5
Adjusted a operating profit
955
1,214
(259)
(21)
Capital expenditure
2,081
1,699
382
22
Normalised free cash flowb
685
1,100
(415)
(38)


Question: Analyse this data from a financial earnings document. What was the average Adjusted EBITDA for 2018 and 2019?
Choices:
2519
1245
1212
0
-96
Correct choice index: 0
9.2. Trade and other receivables
Classification as trade and other receivables
Trade receivables are amounts due from customers for rental income, goods sold or services performed in the ordinary course of business. Loans and other receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. If collection is expected in one year or less, they are classified as current assets. If not, they are presented as non-current assets.
The allowance for expected credit losses represents an estimate of receivables that are not considered to be recoverable. For the year ended 30 June 2019 the Group has recognised an expected loss provision following the adoption of AASB 9 Financial Instruments. The Group recognises a loss allowance based on lifetime expected credit losses at each reporting date.
The Group assesses this allowance based on its historical credit loss experience, adjusted for forward-looking factors specific to the debtors. At 30 June 2018, the Group recognised a provision for trade receivables relating to receivables acquired on the purchase of investment properties where there are specific risks around recoverability.

2019
2018
Notes
$'000
$'000
Current
Trade receivables
3,770
3,054
Allowance for expected credit losses
(135)
(23)
3,635
3,031
Other receivables
4,223
4,082
Receivables from related parties
17
11,880
8,039
19,738
15,152
Non-current
Other receivables
118
601
Total current and non-current
19,856
15,753


Question: Analyse this data from a financial earnings document. What is the change in Trade receivables from 2018 to 2019?
Choices:
1
-19022
581
716
-11382
Correct choice index: 3
The tax effects of temporary differences that gave rise to significant portions of deferred tax assets and liabilities are as follows (in thousands):
The Company considered both positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax planning strategies, historic book profit/loss, prior taxable income/loss, and results of future operations, and determined that a valuation allowance was not required for a significant portion of its deferred tax assets. A valuation allowance of $31.4 million and $28.5 million remained as of July 31, 2019 and 2018, respectively.
The increase of $2.9 million in the valuation allowance in the current fiscal year relates primarily to net operating losses and income tax credits incurred in certain tax jurisdictions for which no tax benefit was recognized.

As of July 31,
2019
2018
Accruals and reserves
$7,870
$12,129
Stock-based compensation
6,353
7,658
Deferred revenue
2,316
4,023
Property and equipment
—
1,268
Net operating loss carryforwards
55,881
56,668
Tax credits
74,819
60,450
Total deferred tax assets
147,239
142,196
Less valuation allowance
31,421
28,541
Net deferred tax assets
115,818
113,655
Less deferred tax liabilities:   
Intangible assets
7,413
11,461
Convertible debt
10,274
11,567
Property and equipment
1,435
—
Unremitted foreign earnings
302
258
Capitalized commissions
6,086
—
Total deferred tax liabilities
25,510
23,286
Deferred tax assets, net
90,308
90,369
Less foreign deferred revenue
—
69
Less foreign capitalized commissions
906
—
Total net deferred tax assets
89,402
90,300


Question: Analyse this data from a financial earnings document. What was the average Deferred revenue for 2018 and 2019?
Choices:
4023
0
38567.5
3169.5
0.1
Correct choice index: 3
13. Loss per Share
The following data shows the amounts used in computing loss per share and the effect on earnings and the weighted average number of shares of dilutive potential common shares.
Basic earnings (loss) per share is computed as net income available to common shareholders divided by the weighted average basic shares outstanding. The outstanding shares used to calculate the weighted average basic shares excludes 300,437, 334,817 and 490,355 of restricted shares and performance shares at March 31, 2019, 2018 and 2017, respectively, as these shares were issued but were not vested and, therefore, not considered outstanding for purposes of computing basic earnings per share at the balance sheet dates.
Diluted earnings (loss) per share includes the effect of all potentially dilutive securities on earnings per share. We have stock options, stock-settled appreciation rights ("SSARs"), unvested restricted shares and unvested performance shares that are potentially dilutive securities. When a loss is reported, the denominator of diluted earnings per share cannot be adjusted for the dilutive impact of sharebased compensation awards because doing so would be anti-dilutive.
In addition, when a net loss is reported, adjusting the denominator of diluted earnings per share would also be anti-dilutive to the loss per share, even if the entity has net income after adjusting for a discontinued operation. Therefore, for all periods presented, basic weighted-average shares outstanding were used in calculating the diluted net loss per share.

Year ended March 31,
(In thousands, except per share data)
2019
2018
2017
Numerator:
Net loss
$(13,164)
$(8,350)
$(11,721)
Denominator:
Weighted average shares outstanding - basic and diluted
23,037
22,801
22,615
Loss per share - basic and diluted:
Net loss per share-basic and diluted
$(0.57)
$(0.37)
$(0.52)
Anti-dilutive stock options, SSARs, restricted shares and performance shares
1,433
756
1,004


Question: Analyse this data from a financial earnings document. What was the increase / (decrease) in the net loss from 2018 to 2019?
Choices:
-1443
0
4814
-3371
-4814
Correct choice index: 4
table of content part ii item 5 .
market for the registrant's common equity , related stockholder matters and issuer purchases of equity securities our common stock is traded on the new york stock exchange under the trading symbol 201chfc . 201d in september 2018 , our board of directors approved a $ 1 billion share repurchase program , which replaced all existing share repurchase programs , authorizing us to repurchase common stock in the open market or through privately negotiated transactions .
the timing and amount of stock repurchases will depend on market conditions and corporate , regulatory and other relevant considerations .
this program may be discontinued at any time by the board of directors .
the following table includes repurchases made under this program during the fourth quarter of 2018 .
period total number of shares purchased average price paid per share total number of shares purchased as part of publicly announced plans or programs maximum dollar value of shares that may yet be purchased under the plans or programs .

Period
Total Number ofShares Purchased
Average PricePaid Per Share
Total Number ofShares Purchasedas Part of Publicly Announced Plans or Programs
Maximum DollarValue of Sharesthat May Yet BePurchased under the Plans or Programs
October 2018
1,360,987
$66.34
1,360,987
$859,039,458
November 2018
450,000
$61.36
450,000
$831,427,985
December 2018
912,360
$53.93
810,000
$787,613,605
Total for October to December 2018
2,723,347
2,620,987

during the quarter ended december 31 , 2018 , 102360 shares were withheld from certain executives and employees under the terms of our share-based compensation agreements to provide funds for the payment of payroll and income taxes due at vesting of restricted stock awards .
as of february 13 , 2019 , we had approximately 97419 stockholders , including beneficial owners holding shares in street name .
we intend to consider the declaration of a dividend on a quarterly basis , although there is no assurance as to future dividends since they are dependent upon future earnings , capital requirements , our financial condition and other factors. .

Question: Analyse this data from a financial earnings document. what was the range of shares bought between oct and dec 2018?
Choices:
462360
3
830977985
910987.0
-910987
Correct choice index: 3
Under the 2019 Plan, the Compensation Committee set the following non-equity incentive target amounts, non-equity incentive compensation cap percentages and relative percentages weights for each plan component for each of our NEOs in 2019 who are participating in our incentive compensation plans. Under the 2019 Plan, the Compensation Committee set the following non-equity incentive target amounts, non-equity incentive compensation cap percentages and relative percentages weights for each plan component for each of our NEOs in 2019 who are participating in our incentive compensation plans.
As noted above, Messrs Richard, Robert and Bruce Leeds no longer participate in incentive compensation. In addition, as
Mr. Reinhold left Systemax as the Chief Executive Officer in January 2019, he did not participate in the 2019 NEO Plan.

Name
Target ($)
Cap (%)
Net Sales (%)
Adjusted Operating Income (%)
Strategic Objectives (%)
Corporate Governance (%)
Business Unit/Individual Objectives (%)
Barry Litwin
1,113,750
111
20
60
18
4
0
Thomas Clark
225,000
150
0
0
0
0
100
Robert Dooley
615,000
150
0
0
0
0
100
Eric Lerner
300,900
150
0
0
0
0
100
Manoj Shetty
241,535
150
0
0
0
0
100


Question: Analyse this data from a financial earnings document. What is the total non-equity incentive target amounts of all 5 NEOs in 2019?
Choices:
2496185000
1881285
2496185
2436820
2254650
Correct choice index: 2
4. Income Taxes
Provision for Income Taxes
Income tax expense (benefit) is summarized below (in thousands):

Fiscal Year Ended August 31,
2019
2018
2017
Current:
Domestic–federal
$(23,675)
$69,080
$2,436
Domestic–state
1,383
134
12
Foreign
175,993
178,790
188,872
Total current
153,701
248,004
191,320
Deferred:
Domestic–federal
(8,000)
(24,342)
253
Domestic–state
(2,202)
93
30
Foreign
17,731
62,105
(62,537)
Total deferred
7,529
37,856
(62,254)
Total income tax expense
$161,230
$285,860
$129,066


Question: Analyse this data from a financial earnings document. What is the change in the company's domestic-state income tax expense (benefit) between 2018 and 2019?
Choices:
119
1249
0
-159847
10
Correct choice index: 1
NOTE 10. EARNINGS PER SHARE
The following table reflects the reconciliation between basic and diluted earnings per share.
Per share information is based on the weighted average number of common shares outstanding for each of the fiscal years. Stock options and restricted stock have been included in the calculation of earnings per share to the extent they are dilutive. The two-class method for computing EPS has not been applied because no outstanding awards contain non-forfeitable rights to participate in dividends. There were no anti-dilutive stock options and restricted stock excluded for fiscal 2019, 41 shares excluded for fiscal 2018, and 32 shares excluded for fiscal 2017.

Year Ended June 30,
2019
2018
2017
Net Income
$271,885
$365,034
$229,561
Common share information:
Weighted average shares outstanding for basic earnings per share
77,160
77,252
77,856
Dilutive effect of stock options and restricted stock
187
333
399
Weighted average shares outstanding for diluted earnings per share
77,347
77,585
78,255
Basic earnings per share
$3.52
$4.73
$2.95
Diluted earnings per share
$3.52
$4.70
$2.93


Question: Analyse this data from a financial earnings document. What is the average net income for 2018 and 2019?
Choices:
8.1
-46574.5
318459.5
318459500000
365034
Correct choice index: 2