trismik/FinRAG huggingface dataset:
Cash Flows
The following table summarizes our cash flows for the years ended December 31, 2019, 2018 and 2017 (in thousands):
At December 31, 2019, $6.7 million of the $539.7 million of cash, cash equivalents and restricted cash was held by foreign subsidiaries. Our intention is to indefinitely reinvest foreign earnings in our foreign subsidiaries. If these earnings were used to fund domestic operations, they would be subject to additional income taxes upon repatriation.

Year Ended December 31,
2019
2018
2017
Cash, cash equivalents and restricted cash at beginning of period
$60,068
$103,051
$60,765
Cash provided by operating activities
10,317
3,295
4,863
Cash used in investing activities
(24,574)
(48,413)
(70,972)
Cash provided by financing activities
494,101
3,099
108,475
Effects of exchange rates on cash, cash equivalents and restricted cash
(250)
(964)
(80)
Cash, cash equivalents and restricted cash at end of period
$539,662
$60,068
$103,051


Question: Analyse this data from a financial earnings document. What is the change in Cash, cash equivalents and restricted cash at beginning of period from December 31, 2019 to December 31, 2018?
Choices:
-42983
-42286
-48407
163119
-102511
Correct choice index: 0
PRODUCTS
Our primary product is drinkable kefir, a cultured dairy product. Lifeway Kefir is tart and tangy, high in protein, calcium and vitamin D. Thanks to our exclusive blend of kefir cultures, each cup of kefir contains 12 live and active cultures and 15 to 20 billion beneficial CFU (Colony Forming Units) at the time of manufacture.
We manufacture (directly or through co-packers) our products under our own brand, as well as under private labels on behalf of certain customers. As of December 31, 2019, Lifeway offered approximately 20 varieties of our kefir products including more than 60 flavors . In addition to our core drinkable kefir products, we offer several lines of products developed through our innovation and development efforts. These include Kefir Cups, a strained, cupped version of our kefir; and Organic Farmer Cheese Cups, a cupped version of our soft cheeses, both served in resealable 5 oz. containers. We also offer Skyr, a strained cupped Icelandic yogurt; Plantiful, a plant-based probiotic beverage made from organic and non-GMO pea protein with 10 vegan kefir cultures; a line of probiotic supplements for adults and children; and a soft serve kefir mix.
Our product categories are:
• Drinkable Kefir, sold in a variety of organic and non-organic sizes, flavors, and types, including low fat, non-fat, whole milk, protein, and BioKefir (a 3.5 oz. kefir with additional probiotic cultures). • European-style soft cheeses, including farmer cheese in resealable cups. • Cream and other, which consists primarily of cream, a byproduct of making our kefir. • ProBugs, a line of kefir products designed for children. • Other Dairy, which includes Cupped Kefir and Icelandic Skyr, a line of strained kefir and yogurt products in resealable cups. • Frozen Kefir, available in both soft serve and pint-size containers.
Net sales of products by category were as follows for the years ended December 31:
(a) Includes Lifeway Kefir Shop sales

2019
2018
In thousands
$
%
$
%
Drinkable Kefir other than ProBugs
$ 71,822
77%
$ 78,523
76%
Cheese
11,459
12%
11,486
11%
Cream and other
4,228
4%
5,276
5%
ProBugs Kefir
2,780
3%
2,795
3%
Other dairy
1,756
2%
3,836
4%
Frozen Kefir (a)
1,617
2%
1,434
1%
Net Sales
$ 93,662
100%
$ 103,350
100%


Question: Analyse this data from a financial earnings document. What is the difference in net sales between drinkable Kefir other than ProBugs and Cheese in 2019?
Choices:
71802
71822
60363
6
83281
Correct choice index: 2
13. Income Taxes
On December 22, 2017, the legislation commonly known as the Tax Cuts and Jobs Act (the “TCJA” or the “Act”) was enacted into law. The Act made comprehensive changes to the U.S. tax code, including, but not limited to: (1) reducing the U.S. federal corporate tax rate from 35% to 21%; (2) changing rules related to uses and limitations of net operating loss carry-forwards created in tax years beginning after December 31, 2017 as well as the repeal of the current carryback provisions for net operating losses arising in tax years ending after December 31, 2017; (3) immediate full expensing of certain qualified property; (4) creating a new limitation on deductible interest expense; (5) eliminating the corporate alternative minimum tax; (6) repeal of the deduction for income attributable to domestic production activities; and (7) changes in the manner in which international operations are taxed in the U.S. including a mandatory one- time transition tax on the accumulated untaxed earnings of foreign subsidiaries of U.S. shareholders.
In response to the TCJA, the U.S. Securities and Exchange Commission (“SEC”) staff issued Staff Accounting Bulletin No. 118 (“SAB 118”), which provides guidance on accounting for the tax effects of TCJA. The purpose of SAB 118 was to address any uncertainty or diversity of view in applying ASC Topic 740, Income Taxes in the reporting period in which the TCJA was enacted. SAB 118 addresses situations where the accounting is incomplete for certain income tax effects of the TJCA upon issuance of a company’s financial statements for the reporting period which include the enactment date. SAB 118 allows for a provisional amount to be recorded if it is a reasonable estimate of the impact of the TCJA. Additionally, SAB 118 allows for a measurement period to finalize the impacts of the TCJA, not to extend beyond one year from the date of enactment. For the year ended April 30, 2018, the Company recorded a provisional decrease in its deferred tax assets and liabilities for the reduction in the federal tax rate with a corresponding adjustment to the valuation allowance. During the year ended April 30, 2019, the Company completed the accounting for the tax effects of the TCJA with no material changes to the provisional estimate recorded in prior periods.
The TCJA also established the Global Intangible Low-Taxed Income (“GILTI”) provisions that impose a tax on foreign income in excess of a deemed return on tangible assets on foreign corporations. The Company does not anticipate being subject to GILTI due to the sale of Gillam in Fiscal 2018 and the treatment of FEI-Asia as a disregarded entity for U.S. tax purposes.
The provision for income taxes consisted of the following (in thousands):

2019
2018
Current:
Federal
$8
$ (869)
Foreign
196
-
State
99
(124)
Current provision
303
(993)
Deferred:
Federal
-
10,702
Foreign
(247 )
267
State
-
1,200
Deferred (benefit) tax
(247 )
12,169
Total provision
$56
$11,176


Question: Analyse this data from a financial earnings document. What is the change in total provision between 2018 and 2019?
Choices:
-10873
625856
-11120
-11146
-9976
Correct choice index: 2
news corporation notes to the consolidated financial statements contract liabilities and assets the company 2019s deferred revenue balance primarily relates to amounts received from customers for subscriptions paid in advance of the services being provided .
the following table presents changes in the deferred revenue balance for the fiscal year ended june 30 , 2019 : for the fiscal year ended june 30 , 2019 ( in millions ) .

For the fiscal year ended June 30, 2019 (in millions)
Balance as of July 1, 2018
$510
Deferral of revenue
3,008
Recognition of deferred revenue<sup>(a)</sup>
(3,084)
Other
(6)
Balance as of June 30, 2019
$428

( a ) for the fiscal year ended june 30 , 2019 , the company recognized approximately $ 493 million of revenue which was included in the opening deferred revenue balance .
contract assets were immaterial for disclosure as of june 30 , 2019 .
practical expedients the company typically expenses sales commissions incurred to obtain a customer contract as those amounts are incurred as the amortization period is 12 months or less .
these costs are recorded within selling , general and administrative in the statements of operations .
the company also applies the practical expedient for significant financing components when the transfer of the good or service is paid within 12 months or less , or the receipt of consideration is received within 12 months or less of the transfer of the good or service .
other revenue disclosures during the fiscal year ended june 30 , 2019 , the company recognized approximately $ 316 million in revenues related to performance obligations that were satisfied or partially satisfied in a prior reporting period .
the remaining transaction price related to unsatisfied performance obligations as of june 30 , 2019 was approximately $ 354 million , of which approximately $ 182 million is expected to be recognized during fiscal 2020 , approximately $ 129 million is expected to be recognized in fiscal 2021 , $ 35 million is expected to be recognized in fiscal 2022 , $ 5 million is expected to be recognized in fiscal 2023 , with the remainder to be recognized thereafter .
these amounts do not include ( i ) contracts with an expected duration of one year or less , ( ii ) contracts for which variable consideration is determined based on the customer 2019s subsequent sale or usage and ( iii ) variable consideration allocated to performance obligations accounted for under the series guidance that meets the allocation objective under asc 606 .
note 4 .
acquisitions , disposals and other transactions fiscal 2019 opcity in october 2018 , the company acquired opcity , a market-leading real estate technology platform that matches qualified home buyers and sellers with real estate professionals in real time .
the total transaction value was approximately $ 210 million , consisting of approximately $ 182 million in cash , net of $ 7 million of cash .

Question: Analyse this data from a financial earnings document. what was the difference in millions of deferral of revenue and recognition of deferred revenue for the fiscal year ended june 30 , 2019?
Choices:
2978
-76000
0
2580
-76.0
Correct choice index: 4
Options outstanding that are exercisable and that have vested and are expected to vest as of January 31, 2020 were as follows (outstanding options in thousands, aggregate intrinsic value in in millions):
(1) The aggregate intrinsic values represent the total pre-tax intrinsic values based on VMware's closing stock price of $148.06 as of January 31, 2020, which would have been received by the option holders had all in-the-money options been exercised as of that date.
The total fair value of VMware stock options that vested during the years ended January 31, 2020, February 1, 2019 and February 2, 2018 was $64 million, $35 million and $32 million, respectively. Total fair value of Pivotal stock options that vested during the years ended January 31, 2020, February 1, 2019 and February 2, 2018 was $27 million, $41 million and $23 million, respectively.
The VMware stock options exercised during the years ended January 31, 2020, February 1, 2019 and February 2, 2018 had a pre-tax intrinsic value of $103 million, $56 million, and $62 million, respectively. The Pivotal options exercised during the years ended January 31, 2020 and February 1, 2019 had a pre-tax intrinsic value of $278 million and $97 million, respectively, and was not material during the year ended February 2, 2018. The pre-tax intrinsic value of Pivotal options exercised during the year ended January 31, 2020 includes vested options that were settled in cash as part of the Pivotal acquisition.

VMware Stock Options
Outstanding Options
Exercise Price
Weighted- Average Remaining Contractual Term (in years)
Aggregate Intrinsic Value(1)
Exercisable
945
$47.24
3.81
$95
Vested and expected to vest
2,589
56.13
6.41
238


Question: Analyse this data from a financial earnings document. What was the difference between the aggregate intrinsic value between exercisable and vested and expected to vest options?
Choices:
183
143
333
22610
-39
Correct choice index: 1
As lessee — We lease restaurants and other facilities, which generally have renewal clauses of 1 to 20 years exercisable at our option. In some instances, these leases have provisions for contingent rentals based upon a percentage of defined revenues. Many of our restaurant and other facility leases also have rent escalation clauses and require the payment of property taxes, insurance, and maintenance costs. We also lease certain restaurant and office equipment. Minimum rental obligations are accounted for on a straight-line basis over the term of the initial lease, plus lease option terms for certain locations.
The components of rent expense were as follows in each fiscal year (in thousands):

2019
2018
2017
Minimum rentals
$184,587
$184,106
$185,696
Contingent rentals
2,255
2,221
2,419
Total rent expense
186,842
186,327
188,115
Less rental expense on subleased properties
(170,651)
(162,640)
(145,728)
Net rent expense
$16,191
$23,687
$42,387


Question: Analyse this data from a financial earnings document. What is the difference in minimum rentals between 2018 and 2019?
Choices:
347227
0
383
481
182332
Correct choice index: 3
of exercise for stock options exercised or at period end for outstanding stock options , less the applicable exercise price .
the company issued new shares to satisfy exercised stock options .
compensation expense the company recorded $ 43 million , $ 34 million , and $ 44 million of expense related to stock awards for the years ended december 31 , 2015 , 2014 , and 2013 , respectively .
the company recorded $ 17 million , $ 13 million , and $ 17 million as a tax benefit related to stock awards and stock options for the years ended december 31 , 2015 , 2014 , and 2013 , respectively .
the company recognized tax benefits for the years ended december 31 , 2015 , 2014 , and 2013 , of $ 41 million , $ 53 million , and $ 32 million , respectively , from the issuance of stock in settlement of stock awards , and $ 4 million , $ 5 million , and $ 4 million for the years ended december 31 , 2015 , 2014 , and 2013 , respectively , from the exercise of stock options .
unrecognized compensation expense as of december 31 , 2015 , the company had less than $ 1 million of unrecognized compensation expense associated with rsrs granted in 2015 and 2014 , which will be recognized over a weighted average period of 1.0 year , and $ 25 million of unrecognized expense associated with rpsrs granted in 2015 , 2014 , and 2013 , which will be recognized over a weighted average period of 0.6 years .
as of december 31 , 2015 , the company had no unrecognized compensation expense related to stock options .
compensation expense for stock options was fully recognized as of december 31 , 2013 .
20 .
unaudited selected quarterly data unaudited quarterly financial results for the years ended december 31 , 2015 and 2014 , are set forth in the following tables: .

Year Ended December 31, 2015
($ in millions, except per share amounts)
1st Qtr
2nd Qtr<sup>(1)</sup>
3rd Qtr
4th Qtr<sup>(2)</sup>
Sales and service revenues
$1,570
$1,745
$1,800
$1,905
Operating income (loss)
156
269
200
144
Earnings (loss) before income taxes
133
244
175
80
Net earnings (loss)
87
156
111
50
Dividends declared per share
$0.40
$0.40
$0.40
$0.50
Basic earnings (loss) per share
$1.80
$3.22
$2.31
$1.07
Diluted earnings (loss) per share
$1.79
$3.20
$2.29
$1.06

( 1 ) in the second quarter of 2015 , the company recorded a $ 59 million goodwill impairment charge .
during the same period , the company recorded $ 136 million of operating income as a result of the aon settlement .
( 2 ) in the fourth quarter of 2015 , the company recorded $ 16 million goodwill impairment and $ 27 million intangible asset impairment charges. .

Question: Analyse this data from a financial earnings document. what is the total net income for the fiscal year of 2015?
Choices:
0
294.1
100
353
404.0
Correct choice index: 4
ITEM 6. SELECTED FINANCIAL DATA
The following selected consolidated financial data is derived from our Consolidated Financial Statements. As our historical operating results are not necessarily indicative of future operating results, this data should be read in conjunction with the Consolidated Financial Statements and notes thereto, and with Item 7, Management’s Discussion and Analysis of Financial Condition and Results of Operations.
(1) On December 1, 2018, the beginning of our fiscal year 2019, we adopted the requirements of the Financial Accounting Standards Board’s Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers, Topic 606, utilizing the modified retrospective method of transition. Prior period information has not been restated and continues to be reported under the accounting standard in effect for those periods.
(2) As of November 29, 2019, working capital was in a deficit primarily due to the reclassification of our $2.25 billion term loan due April 30, 2020 and $900 million 4.75% senior notes due February 1, 2020 to current liabilities. We intend to refinance our Term Loan and 2020 Notes on or before the due dates.
(3) Our fiscal year is a 52- or 53-week year that ends on the Friday closest to November 30. Fiscal 2016 was a 53-week fiscal year compared with the other periods presented which were 52-week fiscal years.

(in thousands, except per share amounts and employee data)
Fiscal Years
2019(1)
2018
2017
2016(3)
2015
Operations:
Revenue:
$11,171,297
$9,030,008
$7,301,505
$5,854,430
$4,795,511
Gross profit
$9,498,577
$7,835,009
$6,291,014
$5,034,522
$4,051,194
Income before income taxes
$3,204,741
$2,793,876
$2,137,641
$1,435,138
$873,781
Net income
$2,951,458
$2,590,774
$1,693,954
$1,168,782
$629,551
Net income per share:
Basic
$6.07
$5.28
$3.43
$2.35
$1.26
Diluted
$6.00
$5.20
$3.38
$2.32
$1.24
Shares used to compute basic net income                                        per share
486,291
490,564
493,632
498,345
498,764
Shares used to compute diluted net income per share
491,572
497,843
501,123
504,299
507,164
Financial position:
Cash, cash equivalents and short-term investments
$4,176,976
$3,228,962
$5,819,774
$4,761,300
$3,988,084
Working capital(2)
$(1,696,013)
$555,913
$3,720,356
$3,028,139
$2,608,336
Total assets
$20,762,400
$18,768,682
$14,535,556
$12,697,246
$11,714,500
Debt, current
$3,149,343
$—
$—
$—
$—
Debt, non-current
$988,924
$4,124,800
$1,881,421
$1,892,200
$1,895,259
Stockholders’ equity
$10,530,155
$9,362,114
$8,459,869
$7,424,835
$7,001,580
Additional data:
Worldwide employees
22,634
21,357
17,973
15,706
13,893


Question: Analyse this data from a financial earnings document. What was the total net income of basic shares in 2019?
Choices:
2951786370
-2951786.37
486297.07
20.52
2951786.37
Correct choice index: 4
6. Property, Plant and Equipment
Property, plant and equipment consisted of the following (in thousands):
Depreciation expense was $51.7 million, $51.1 million and $48.8 million in fiscal years 2019, 2018 and 2017, respectively.
The Company maintains insurance for both property damage and business interruption relating to catastrophic events, such as fires. Insurance recoveries received for property damage and business interruption in excess of the net book value of damaged assets, clean-up and demolition costs, and post-event costs are recognized as income in the period received or committed when all contingencies associated with the recoveries are resolved. Gains on insurance recoveries related to business interruption are recorded within “Cost of sales” and any gains or losses related to property damage are recorded within “Other income (expense).” Insurance recoveries related to business interruption are classified as operating cash flows and recoveries related to property damage are classified as investing cash flows in the statement of cash flows. Insurance claims incurred or finalized during the fiscal years ended 2019, 2018, and 2017 did not have a material affect on the Company's consolidated financial statements.

June 1, 2019
June 2, 2018
Land and improvements
$93,046
$90,757
Buildings and improvements
370,451
360,030
Machinery and equipment
496,166
478,997
Construction-in-progress
52,551
9,307
1,012,214
939,091
Less: accumulated depreciation
555,920
513,707
$456,294
$425,384


Question: Analyse this data from a financial earnings document. What is the average land and improvements?
Choices:
93046
183803
0.5
91901.5
90757
Correct choice index: 3
OPERATING AND FINANCIAL RESULTS
(1) For the three-month period ended August 31, 2019, the average foreign exchange rate used for translation was 1.3222 USD/CDN.
(2) 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.
(3) Fiscal 2019 actuals are translated at the average foreign exchange rate of the comparable period of fiscal 2018 which was 1.3100 USD/CDN.

Three months ended August 31,
2019 (1)
2018 (2)
Change
Change in constant currency
Foreign exchange impact
(in thousands of dollars, except percentages)
$
$
%
%
$
Revenue
583,673
566,184
3.1
2.7
2,427
Operating expenses
302,833
297,977
1.6
1.1
1,441
Management fees – Cogeco Inc.
5,230
4,796
9.0
9.0
-
Adjusted EBITDA
275,610
263,411
4.6
4.3
986
Adjusted EBITDA margin
47.2%
46.5%


Question: Analyse this data from a financial earnings document. What was the average operating expenses from three months ended August 31, 2018 to 2019?
Choices:
1201620
440825
148989
148988
300405
Correct choice index: 4
Note 15. Stock-Based Compensation
Stock-based compensation expense is included in the following line items in the consolidated statements of operations (in thousands):

Year Ended December 31,
Stock-based compensation expense data:
2019
2018
2017
Sales and marketing
$2,075
$1,196
$561
General and administrative
6,474
4,901
2,638
Research and development
12,054
7,332
4,214
Total stock-based compensation expense
$20,603
$13,429
$7,413


Question: Analyse this data from a financial earnings document. What was the change in the Sales and marketing between 2018 and 2019?
Choices:
-879
879
-2139
-1181
5278
Correct choice index: 1
Results of Continuing Operations
The analysis presented below is organized to provide the information we believe will facilitate an understanding of our historical performance and relevant trends going forward, and should be read in conjunction with our Consolidated Financial Statements, including the notes thereto, in Item 8 "Financial Statements and Supplementary Data" of this Annual Report on Form 10 - K.
The following table sets forth, for the periods indicated, the percentage of sales represented by certain items reflected in our Consolidated Statements of Operations:

Year Ended December 31,
2019
2018
Sales
100.0 %
100.0 %
Gross profit
40.0
50.9
Operating expenses
33.1
27.0
Operating income from continuing operations
6.9
23.9
Other income (expense), net
1.6
0.1
Income from continuing operations before income taxes
8.5
24.0
Provision for income taxes
1.4
3.5
Income from continuing operations, net of income taxes
7.2 %
20.5 %


Question: Analyse this data from a financial earnings document. What was the change in percentage of sales represented by gross profit between 2018 and 2019?
Choices:
90.9
-10.9
0.8
-60
0
Correct choice index: 1
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):
No stock-based compensation was capitalized or included in inventories at the end of 2019, 2018 and 2017.

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


Question: Analyse this data from a financial earnings document. What is the total stock-based compensation for the cost of revenue in 2018 and 2019?
Choices:
79
207
838
258
250
Correct choice index: 1