Question: What is the average basic net earnings per share from discontinued operations from 2017-2019 if the value in 2017 is $0.50 instead?

Answer: 0.4


Question: What is the difference in franchise revenues between 2017 and 2018 if the value in 2018 was $15,000 instead?

Answer: 5065

Context:
	2019	2018	2017

Company restaurant sales	$—	$192,620	$436,558

Franchise revenues	—	9,337	20,065

Company restaurant costs (excluding depreciation and amortization)	—	(166,122)	(357,370)

Franchise costs (excluding depreciation and amortization)	—	(2,338)	(4,993)

Selling, general and administrative expenses	174	(19,286)	(36,706)

Depreciation and amortization	—	(5,012)	(21,500)

Impairment and other charges, net	(262)	(2,305)	(15,061)

Interest expense, net	—	(4,787)	(9,025)

Operating (loss) earnings from discontinued operations before income taxes	(88)	2,107	11,968

(Loss) gain on Qdoba Sale	(85)	30,717	—

(Loss) earnings from discontinued operations before income taxes	(173)	32,824	11,968

Income tax benefit (expense)	2,863	(15,726)	(4,518)

Earnings from discontinued operations, net of income taxes	$2,690	$17,098	$7,450

Net earnings per share from discontinued operations:

Basic	$0.10	$0.60	$0.24

Diluted	$0.10	$0.59	$0.24

 The following table summarizes the Qdoba results for each period (in thousands, except per share data): Selling, general and administrative expenses presented in the table above include corporate costs directly in support of Qdoba operations. All other corporate costs were classified in results of continuing operations. Our credit facility required us to make a mandatory prepayment (“Qdoba Prepayment”) on our term loan upon the closing of the Qdoba Sale, which was $260.0 million. Interest expense associated with our credit facility was allocated to discontinued operations based on our estimate of the mandatory prepayment that was made upon closing of the Qdoba Sale. Lease guarantees — While all operating leases held in the name of Qdoba were part of the Qdoba Sale, some of the leases remain guaranteed by the Company pursuant to one or more written guarantees (the “Guarantees”). In the event Qdoba fails to meet its payment and performance obligations under such guaranteed leases, we may be required to make rent and other payments to the landlord under the requirements of the Guarantees. Should we, as guarantor of the lease obligations, be required to make any lease payments due for the remaining term of the subject lease(s) subsequent to March 21, 2018, the maximum amount we may be required to pay is approximately$32.1 million as ofSeptember 29, 2019. The lease terms extend for a maximum of approximately16 more years as of September 29, 2019, and we would remain a guarantor of the leases in the event the leases are extended for any established renewal periods. In the event that we are obligated to make payments under the Guarantees, we believe the exposure is limited due to contractual protections and recourse available in the lease agreements, as well as the Qdoba Purchase Agreement, including a requirement of the landlord to mitigate damages by re-letting the properties in default, and indemnity from the Buyer. Qdoba continues to meet its obligations under these leases and there have not been any events that would indicate that Qdoba will not continue to meet the obligations of the leases. As such, we have not recorded a liability for the Guarantees as of September 29, 2019 as the likelihood of Qdoba defaulting on the assigned agreements was deemed to be less than probable.


Question: What would be the increase/ (decrease) in External revenue, if the value in 2018 is increased to 1,800 million

Answer: 104

Context:
The increase in Global Financing total revenue was driven by an increase in internal revenue, partially offset by a decrease in external revenue. Internal revenue grew 9.5 percent driven by increases in internal financing (up 17.6 percent) and internal used equipment sales (up 6.8 percent). External revenue declined 6.3 percent due to a decrease in external used equipment sales (down 30.8 percent), partially offset by an increase in external financing (up 4.9 percent). The increase in Global Financing pre-tax income was primarily driven by an increase in gross profit and a decrease in total expense.

($ in millions)

For the year ended December 31:	2018	2017	Yr.-to-Yr. Percent Change

Results of Operations

External revenue	$1,590	$1,696	(6.3)%

Internal revenue	1,610	1,471	9.5

Total revenue	$3,200	$3,168	1.0%

Pre-tax income	$1,361	$1,278	6.5%


Question: What would be the increase/ (decrease) in Internal Revenue, if the value in 2018 is increased to 1,798 million

Answer: 327


Question: If the Internal Revenue in 2018 increases to 1,798 million, what is the revised average?

Answer: 1634.5


Question: What would be the change in current lease liability between January and December if current lease liability in December was $3,000 thousand instead?

Answer: 52

Context:
Note 9 – Leases We have operating leases for office space, automobiles and various other equipment in the U.S. and in certain international locations. We also reviewed other contracts, such as manufacturing agreements and service agreements, for potential embedded leases. We specifically reviewed these other contracts to determine whether we have the right to substantially all of the economic benefit from the use of any specified assets or the right to direct the use of any specified assets, either of which would indicate the existence of a lease. As of December 31, 2019, our operating leases had remaining lease terms of one month to six years, some of which included options to extend the leases for up to nine years, and some of which included options to terminate the leases within three months. For those leases that are reasonably assured to be renewed, we have included the option to extend as part of our right of use asset and lease liability. Leases with an initial term of 12 months or less were not recorded on the balance sheet and lease expense for these leases is recognized on a straight-line basis over the lease term. Lease expense related to these short-term leases was $0.4 million for the twelve months ended December 31, 2019, and is included in cost of sales, selling, general and administrative expenses and research and development expenses in the Consolidated Statements of Income. Lease expense related to variable lease payments that do not depend on an index or rate, such as real estate taxes and insurance reimbursements, was $0.9 million for the twelve months ended December 31, 2019. For lease agreements entered into or reassessed after the adoption of Topic 842, we elected to not separate lease and nonlease components. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. Supplemental balance sheet information related to operating leases is as follows: (1) Reflects the adoption of the new lease accounting standard on January 1, 2019.

(In thousands)	Classification	December 31, 2019	January 1, 2019 (1)

Assets

Right of use lease assets	Other Assets	$8,452	$10,322

Total lease asset		$8,452	$10,322

Liabilities

Current lease liability	Accrued expenses	$2,676	$2,948

Non-current lease liability	Other non-current liabilities	5,818	7,374

Total lease liability		$8,494	$10,322


Question: What would be the change in total lease asset between January and December if total lease asset in December was $12,000 thousand instead?

Answer: 1678


Question: What would be the percentage change in total lease liability between January and December if the total lease liability in December was $12,000 thousand instead?

Answer: 16.26


Question: What would the percentage change in the interest income from 2018 to 2019 be if the amount in 2019 was 100,000 thousand instead?

Answer: 16.53

Context:
Note 6: Other Expense, Net The significant components of other expense, net, were as follows: Interest income in the year ended June 30, 2019, increased compared to the years ended June 24, 2018, and June 25, 2017, primarily as a result of higher yield. Interest expense in the year ended June 30, 2019, increased compared to the year ended June 24, 2018, primarily due to issuance of the $2.5 billion of senior notes. Interest expense in the year ended June 24, 2018, decreased compared to the year ended June 25, 2017, primarily due to the conversions of 2018 and 2041 Convertible Notes as well as the retirement of the 2018 Convertible Notes in May 2018. The gain on deferred compensation plan related assets in fiscal years 2019, 2018 and 2017 was driven by an improvement in the fair market value of the underlying funds. The loss on impairment of investments in the year ended June 24, 2018 was the result of a decision to sell selected investments held in foreign jurisdictions in connection with the Company’s cash repatriation strategy following the December 2017 U.S. tax reform. Net loss on extinguishment of debt realized in the year ended June 25, 2017, was primarily a result of the special mandatory redemption of the Senior Notes due 2023 and 2026, as well as the termination of the Term Loan Agreement.

	June 30, 2019	June 24, 2018	June 25, 2017

		(in thousands)

Interest income	$98,771	$85,813	$57,858

Interest expense	(117,263)	(97,387)	(117,734)

Gains on deferred compensation plan related assets, net	10,464	14,692	17,880

Loss on impairment of investments	—	(42,456)	—

Gains (losses) on extinguishment of debt, net	118	542	(36,252)

Foreign exchange gains (losses), net	826	(3,382)	(569)

Other, net	(11,077)	(19,332)	(11,642)

	$(18,161)	$(61,510)	$(90,459)


Question: What would the percentage change in the net gains on extinguishment of debt from 2018 to 2019 be if the amount in 2019 was 200 thousand instead?

Answer: -63.1


Question: What would the percentage change in the foreign exchange losses from 2017 to 2018 be if the amount in 2018 was (2,000) thousand instead?

Answer: 251.49


Question: What would be the percentage change in plan asset fair value allocated in Canada equity securities between 2018 and 2019 if the percentage accorded in 2019 is doubled and then increased by 5%?

Answer: 28.8

Context:
30. EMPLOYEE BENEFIT PLANS (cont.) The fair value of the plan assets were allocated as follows between the various types of investments: Plan assets are valued at the measurement date of December 31 each year. The investments are made in accordance with the Statement of Investment Policies and Procedures. The Statement of Investment Policies and Procedures is reviewed on an annual basis by the Management Level Pension Fund Investment Committee with approval of the policy being provided by the Audit Committee.

As at December 31,	2019	2018

Equity securities

Canada	22.3%	20.8%

United States	19.8%	12.7%

International (other than United States)	14.1%	18.1%

Fixed income instruments

Canada	41.2%	45.7%

Cash and cash equivalents

Canada	2.6%	2.7%


Question: What would be the total percentage of plan asset fair value allocated to fixed income instruments in 2018 and 2019 if the total is halved and then decreased by 50%?

Answer: -6.55


Question: What would be the total percentage of plan asset fair value allocated to cash and cash equivalents in 2019 if the total is decreased by 10%?

Answer: 4.77


Question: What would be the average total cash, cash equivalents, and marketable securities in 2015 and 2016 if the amount in 2016 is decreased by $50,000?

Answer: 176394.5

Context:
ITEM 6. SELECTED FINANCIAL DATA The selected financial data presented below has been derived from our audited consolidated financial statements. This data should be read in conjunction with “Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations” and “Item 8. Financial Statements and Supplementary Data” of this Annual Report. (2) We retrospectively adopted ASU 2014-09, “Revenue from Contracts with Customers (Topic 606)” in 2018. As a result, we have adjusted balances for 2017 and 2016. We have not adjusted 2015 for ASU 2014-09. (3) On January 1, 2019, we adopted Accounting Standards Codification 842 “Leases” (“ASC 842”) using the modified retrospective method, reflecting any cumulative effect as an adjustment to equity. Results for reporting periods beginning on or after January 1, 2019 are presented under ASC 842, while prior period amounts were not adjusted and continue to be reported in accordance with the Company’s historical accounting under ASC 840 “Leases.”

		December 31.

(in thousands)	2019	2018	2017	2016	2015

Consolidated Balance Sheet Data (2) (3):

Total cash, cash equivalents, and marketable securities	$68,363	$207,423	$223,748	$133,761	$219,078

Goodwill	$79,039	$72,858	$72,952	$73,164	$46,776

Total assets	$984,812	$982,553	$1,012,753	$867,135	$627,758

Total stockholders’ equity	$539,010	$621,531	$655,870	$548,940	$322,859


Question: What would be the percentage change in the company's goodwill between 2017 and 2018 if goodwill in 2018 is increased by $500,000?

Answer: 0.56


Question: What would be the percentage change in the company's goodwill between 2018 and 2019 if goodwill in 2019 is increased by 10%?

Answer: 19.33


Question: What would be the company's average sales and marketing expenses in 2018 and 2019 if its 2018 expenses is decreased by $10,000,000?

Answer: 14630.5

Context:
Sales and Marketing Sales and marketing expenses in 2019 decreased by $7.6 million, or 32%, as compared to 2018. This decrease was primarily due to a reduction in the global sales support and marketing headcount, including reductions that were part of our restructuring activities during 2019 (refer to Note 4 of the accompanying consolidated financial statements), contributing to net decreases of $4.8 million in personnel-related costs, and $1.0 million in allocated facilities and information technology costs as compared to 2018. Restructuring costs in 2019 decreased $0.4 million, as there were additional restructuring activities in 2018, including a headcount reduction of approximately 13% of our workforce and the closure of certain leased facilities. The remaining decrease during 2019 was primarily the result of lower marketing costs of $0.6 million, as we eliminated or shifted the timing of certain of our marketing activities.

	Years Ended December 31,		Change

	2019	2018	$	%

	(dollars in thousands)

Sales and marketing	$15,836	$23,425	$(7,589)	(32)%

Percent of revenues, net	32%	40%


Question: What would be the value of the change between 2018 and 2019's sales and marketing expenses as a percentage of the 2018 sales and marketing expenses if the value of change is $8,000,000 while the value in 2018 remains constant?

Answer: 34.15


Question: What would be the value of the change in 2018 and 2019's sales and marketing expenses as a percentage of the 2019 sales and marketing expenses if the value of change is $8,000,000 while the value in 2019 remains constant?

Answer: 50.52


Question: In which year would the amount of deferred income be the largest if the amount in 2019 was $76.8 million instead?

Answer: 2019

Context:
29. Contract balances The following table provides information about receivables and contract liabilities from contracts with customers. The Group does not have any contract assets. There was no revenue recognised in 2019, 2018 or 2017 from performance obligations satisfied in previous periods. The timing of revenue recognition, invoicing and cash collections results in trade receivables, deferred income and advance customer payments received on account on the balance sheet. The Group receives payments from customers based on a billing schedule, as established in the contract. Trade receivables are recognised when the right to consideration becomes unconditional. Contract liabilities are recognised as revenue as (or when) the Group performs under the contract. The Group also recognises incremental costs incurred to obtain a contract as an asset if it expects to recover those costs. Such costs are presented in the balance sheet as assets recognised from costs to obtain a contract and disclosed in note 21.

		2019	2018	2017

	Notes	$ million	$ million	$ million

Trade receivables	20	128.7	123.4	113.8

Contract liabilities

Payments received on account	23	2.3	1.0	3.8

Deferred income	25	66.8	69.6	72.7

		69.1	70.6	76.5

Revenue recognised in the period from amounts included in contract liabilities at the beginning of the period		56.2	65.5	62.1


Question: What would the change in trade receivables in 2019 from 2018 be if the amount in 2019 was $129.4 million instead?

Answer: 6


Question: What would the percentage change in trade receivables in 2019 from 2018 be if the amount in 2019 was $129.4 million instead?

Answer: 4.86


Question: What would be the change in Share-based compensation expense between 2018 and 2019 if Share-based compensation expense in 2019 was $200 million instead?

Answer: 10

Context:
The following table presents the components of the deferred tax assets and liabilities (in millions): As of July 27, 2019, our federal, state, and foreign net operating loss carryforwards for income tax purposes were $676 million, $1 billion, and $756 million, respectively. A significant amount of the net operating loss carryforwards relates to acquisitions and, as a result, is limited in the amount that can be recognized in any one year. If not utilized, the federal, state and foreign net operating loss carryforwards will begin to expire in fiscal 2020. We have provided a valuation allowance of $111 million for deferred tax assets related to foreign net operating losses that are not expected to be realized. As of July 27, 2019, our federal, state, and foreign tax credit carryforwards for income tax purposes were approximately $25 million, $1.1 billion, and $5 million, respectively. The federal tax credit carryforwards will begin to expire in fiscal 2020. The majority of state and foreign tax credits can be carried forward indefinitely. We have provided a valuation allowance of $346 million for deferred tax assets related to state and foreign tax credits that are not expected to be realized.

	July 27, 2019	July 28, 2018

ASSETS

Allowance for doubtful accounts and returns .	$ 127	$ 285

Sales-type and direct-financing leases	176	171

Inventory write-downs and capitalization	409	289

Investment provisions .	—	54

IPR&D, goodwill, and purchased intangible assets	1,427	63

Deferred revenue .	1,150	1,584

Credits and net operating loss carryforwards .	1,241	1,087

Share-based compensation expense	164	190

Accrued compensation	342	370

Other	419	408

Gross deferred tax assets	5,455	4,501

Valuation allowance	(457)	(374)

Total deferred tax assets .	4,998	4,127

LIABILITIES

Purchased intangible assets .	(705)	(753)

Depreciation .	(141)	(118)

Unrealized gains on investments .	(70)	(33)

Other	(112)	(145)

Total deferred tax liabilities	(1,028)	(1,049)

Total net deferred tax assets	$3,970	$3,078


Question: What would be the change in Accrued compensation between 2018 and 2019 if accrued compensation in 2019 was $400 million instead?

Answer: 30


Question: What would be the percentage change in total deferred tax assets between 2018 and 2019 if total deferred tax assets in 2019 was $6,000 million instead?

Answer: 45.38


Question: How many years did the total deferred amount of income tax provision  exceed $1,000 thousand if the total deferred amount in 2018 was $1,500 thousand instead?

Answer: 3

Context:
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) NOTE 18 — Income Taxes Significant components of income tax provision/(benefit) are as follows:

		Years Ended December 31,

	2019	2018	2017

Current:

U.S.	$(391)	$(397)	$1,635

Non-U.S.	10,666	12,538	7,150

Total Current	10,275	12,141	8,785

Deferred:

U.S.	558	(330)	17,597

Non-U.S.	3,287	(240)	(577)

Total Deferred	3,845	(570)	17,020

Total provision for income taxes	$14,120	$11,571	$25,805


Question: What would be the change in the total current income tax provision  between 2017 and 2018 if the total current amount in 2017 was $12,000 thousand instead?

Answer: 141


Question: What would be the percentage change in the Total provision for income taxes between 2018 and 2019 if the total provision for income taxes in 2019 was $15,000 thousand instead?

Answer: 29.63


Question: If Gregory S. Clark 's FY19 target was 2,000,000 instead, What would be the total FY19 target($) for all NEOs?

Answer: 4008000

Context:
Executive Annual Incentive Plan Target Opportunities: The following table presents each NEO’s target incentive opportunity for FY19 under the FY19 Executive Annual Incentive Plan (the ‘‘FY19 EAIP’’): (1) In connection with Mr. Kapuria’s promotion, his FY19 Individual Annual Incentive Target under the FY19 EAIP increased from 60% to 100% effective May 8, 2018. Mr. Kapuria’s prorated target annual incentive value for FY19 is $427,451.

	FY19 Individual Annual	FY19

NEO	Incentive Target (%)	Target ($)

Gregory S. Clark	150	1,500,000

Nicholas R. Noviello	100	650,000

Amy L. Cappellanti-Wolf	70	308,000

Samir Kapuria(1)	100	450,000

Scott C. Taylor	100	600,000


Question: If Gregory S. Clark 's FY19 target ($) was 2,000,000 instead, What would be the average FY19 target for NEOs?

Answer: 801600


Question: If Nicholas R. Noviello's FY19 target was $900,000, Who would be the NEO(s) with a FY19 target above the average?

Answer: Gregory S. Clark

Answer: Nicholas R. Noviello


Question: If the Total deferred tax assets  in December 31, 2019 increased to 3,861 what is the revised increase / (decrease) from 2018 to 2019?

Answer: 1606

Context:
For a particular tax-paying component of the Company and within a particular tax jurisdiction, all current deferred tax liabilities and assets are offset and presented as a single amount, similarly to non-current deferred tax liabilities and assets. The Company does not offset deferred tax liabilities and assets attributable to different tax-paying components or to different tax jurisdictions. The net deferred tax assets are recorded in legal entities which have been historically profitable and are expected to be profitable in the next coming years.

	December 31, 2019	December 31, 2018

Tax loss carryforwards and investment credits	612	603

Less unrecognized tax benefit	(21)	(20)

Tax loss carry forwards net of unrecognized tax benefit	591	583

Inventory valuation	28	28

Impairment and restructuring charges	6	14

Fixed asset depreciation in arrears	39	35

Increased depreciation incentives	213	211

Capitalized development costs	118	108

Receivables for government funding	14	11

Tax credits granted on past capital investments	1,151	1,155

Pension service costs	81	65

Stock awards	6	7

Operating lease liabilities	40	—

Commercial accruals	15	12

Other temporary differences	22	26

Total deferred tax assets	2,324	2,255

Valuation allowances	(1,534)	(1,548)

Deferred tax assets, net	790	707

Accelerated fixed asset depreciation	(20)	(16)

Acquired intangible assets	(16)	(13)

Advances of government funding	(31)	(12)

Operating lease right-of-use assets	(40)	—

Other temporary differences	(7)	(7)

Deferred tax liabilities	(114)	(48)

Net deferred income tax asset	676	659


Question: If the Deferred tax liabilities in December 31, 2019 increased to 191 what is the revised increase / (decrease) from 2018 to 2019?

Answer: 143


Question: If the In Net deferred income tax asset  in December 31, 2019 increased to 881 , what is the revised increase / (decrease) from 2018 to 2019?

Answer: 222


Question: If the Total interest expense for year 2019 was adjusted to be lowered by $0.5(in millions), What is the Total interest expense for years 2017-2019?

Answer: 545.7

Context:
Interest expense, net includes the stated interest rate on our outstanding debt, as well as the net impact of capitalized interest, interest income, the effects of terminated interest rate swaps and the amortization of capitalized senior debt issuance costs and credit facility fees, bond discounts, and terminated treasury locks. Interest expense, net for the years ended December 31, was as follows: (1) We repaid the notes upon maturity in July 2017. (2) On August 1, 2019, Sealed Air Corporation, on behalf of itself and certain of its subsidiaries, and Sealed Air Corporation (US) entered into an amendment to its existing senior secured credit facility with Bank of America, N.A., as agent, and the other financial institutions party thereto. The amendment provided for a new incremental term facility in an aggregate principal amount of up to $475 million, to be used, in part, to finance the acquisition of Automated. See Note 14, "Debt and Credit Facilities," of the Notes to Consolidated Financial Statements for further details. (3) On July 12, 2018, the Company and certain of its subsidiaries entered into a third amended and restated credit agreement with respect to its existing senior secured credit facility. See Note 14, “Debt and Credit Facilities,” of the Notes to Consolidated Financial Statements for further details. (4) In November 2019, the Company issued $425 million of 4.00% Senior Notes due 2027 and used the proceeds to retire the existing $425 million of 6.50% Senior Notes due 2020. See Note 14, "Debt and Credit Facilities," of the Notes to Consolidated Financial Statements for further details.

		Year Ended December 31,		2019 vs. 2018	2018 vs. 2017

(In millions)	2019	2018	2017	Change	Change

Interest expense on our various debt instruments:

Term Loan A due July 2017(1)	$ —	$ —	$ 3.6	$ —	$ (3.6)

Term Loan A due July 2022(2)	6.8	—	—	6.8	—

Term Loan A due July 2023(3)	8.5	8.9	18.6	(0.4)	(9.7)

Revolving credit facility due July 2023(3)	1.4	1.9	2.4	(0.5)	(0.5)

6.50% Senior Notes due December 2020(4)	25.4	28.1	28.1	(2.7)	—

4.875% Senior Notes due December 2022	21.5	21.5	21.5	—	—

5.25% Senior Notes due April 2023	23.1	23.1	23.0	—	0.1

4.50% Senior Notes due September 2023	20.7	21.8	21.0	(1.1)	0.8

5.125% Senior Notes due December 2024	22.4	22.4	22.3	—	0.1

5.50% Senior Notes due September 2025	22.4	22.4	22.3	—	0.1

4.00% Senior Notes due December 2027(4)	1.7	—	—	1.7	—

6.875% Senior Notes due July 2033	31.1	31.0	31.0	0.1	—

Other interest expense	19.4	18.2	18.3	1.2	(0.1)

Less: capitalized interest	(8.4)	(6.3)	(10.3)	(2.1)	4.0

Less: interest income	(11.9)	(15.1)	(17.6)	3.2	2.5

Total	$ 184.1	$ 177.9	$ 184.2	$ 6.2	$ (6.3)


Question: If the interest expense for 4.50% Senior Notes due September 2023 was increased to 20.9(in millions) for Year 2019, For the year 2019, what is the interest expense for Senior Notes due from 2020-2023 inclusive?

Answer: 90.9


Question: If the Total interest expense for 2018 was $180.5(in millions) instead, What is the change of the percentage change of Total interest expense from 2018 vs. 2017 to 2019 vs. 2018?

Answer: 4


Question: What would be the average cash, cash equivalents and marketable securities for 2018 and 2019 if cash, cash equivalents and marketable securities as at 2018 year end was $2,100,000 thousands)?

Answer: 2277597

Context:
Key Balance Sheet Information Total assets increased $1,234.7 million as at December 31, 2019 compared to December 31, 2018, principally due to a $485.5 million increase in cash, cash equivalents and marketable securities mainly as a result of the public offering in September 2019, which resulted in net proceeds of $688.0 million. Business acquisitions during the year, largely due to the acquisition of 6RS, further impacted total assets through an increase in goodwill of $273.8 million, a $141.2 million increase in intangible assets and a resulting decrease in cash due to the consideration paid. The remainder of the increase is due to: the adoption of the new lease accounting standard, further discussed in the "Critical Accounting Policies and Estimates" section below, which resulted in the addition of right-of-use assets totaling $134.8 million as at December 31, 2019; a $58.3 million increase in merchant cash advances and loans receivable; a $49.8 million increase in property and equipment, largely related to leaseholds for our offices; a $49.2 million increase in trade and other receivables largely due to an increase in indirect taxes receivable, unbilled revenue related to subscription fees for Plus merchants, transaction fees and shipping charges; and a $19.4 million increase in deferred tax assets. Total liabilities increased by $309.7 million, principally as a result of the adoption of the new leasing standard, which resulted in $126.8 million of additional lease liabilities related to obtaining right-of-use assets. Accounts payable and accrued liabilities increased by $84.2 million, which was due to an increase in indirect taxes payable, payroll liabilities, and payment processing and interchange fees, partly offset by a decrease in foreign exchange forward contract liabilities. The increase was also due to income taxes payable of $69.4 million driven largely by the one-time capital gain recognized in the period. Deferred tax liabilities increased by $7.6 million, due to the acquisition of 6RS. The growth in sales of our subscription solutions offering, along with the acquisition of 6RS, resulted in an increase of deferred revenue of $21.6 million.

	December 31, 2019	December 31, 2018

	(in thousands)

Cash, cash equivalents and marketable securities	$2,455,194	$1,969,670

Total assets	3,489,479	2,254,785

Total liabilities	473,745	164,017

Total non-current liabilities	157,363	25,329


Question: What would be the average total assets for 2018 and 2019 if 2018 year end's total assets was $2,400,000 thousands?

Answer: 2944739.5


Question: What would be the average total liabilities for 2018 and 2019 if 2018 year end's total liabilities was $175,000 thousands?

Answer: 324372.5


Question: What would be the average number of outstanding options as at December 31, 2017 and 2018 if the number of options at 2018 is decreased by 500,000?

Answer: 2163993

Context:
STOCK OPTIONS The following is a summary of stock option activity during the years ended December 31, 2019 and 2018:

	Number of Options Outstanding	Weighted Average Exercise Price	Average Remaining Contractual Life (in years)	Aggregate Intrinsic Value (thousands)

Outstanding – December 31, 2017	2,341,340	$1.77	5.78	$1,087

Options granted	376,667	2.41

Options exercised	224,400	1.59

Options forfeited	6,961	1.42

Outstanding – December 31, 2018	2,486,646	$1.89	7.01	$1,550

Options granted	50,832	3.02

Options exercised	-

Options forfeited	181,281	2.23

Outstanding – December 31, 2019	2,356,197	$1.89	5.93	$628

Exercisable – December 31, 2019	1,843,468	$1.75	5.34	$624


Question: What would be the percentage change in outstanding options between 2017 and 2018 if the options at 2018 is 3,000,000?

Answer: 28.13


Question: What would be the percentage change in outstanding options between 2018 and 2019 if the number of outstanding shares in 2019 is increased by 1,000,000?

Answer: 34.97


Question: In which year would the Ending balance, as of December 31 be the largest if the amount in 2017 was $46,263 thousand instead?

Answer: 2017

Context:
Teradyne’s gross unrecognized tax benefits for the years ended December 31, 2019, 2018 and 2017 were as follows: Current year additions relate to federal and state research credits. Prior year additions primarily relate to stock-based compensation. Prior year reductions are primarily composed of federal and state reserves related to transfer pricing and research credits and resulted from the completion of the 2015 U.S. federal audit in the first quarter of 2019. Of the $21.2 million of unrecognized tax benefits as of December 31, 2019, $12.7 million would impact the consolidated income tax rate if ultimately recognized. The remaining $8.5 million would impact deferred taxes if recognized. Teradyne does not anticipate a material change in the balance of unrecognized tax benefits as of December 31, 2019 in the next twelve months. Teradyne records all interest and penalties related to income taxes as a component of income tax expense. Accrued interest and penalties related to income tax items at December 31, 2019 and 2018 amounted to $1.4 million and $0.3 million, respectively. For the years ended December 31, 2019, 2018 and 2017, expense of $1.1 million, expense of $0.1 million and benefit of $0.1 million, respectively, was recorded for interest and penalties related to income tax items. Teradyne is subject to U.S. federal income tax, as well as income tax in multiple state, local and foreign jurisdictions. As of December 31, 2019, all material state and local income tax matters have been concluded through 2013, all material federal income tax matters have been concluded through 2015 and all material foreign income tax matters have been concluded through 2011. However, in some jurisdictions, including the United States, operating losses and tax credits may be subject to adjustment until such time as they are utilized and the year of utilization is closed to adjustment. As of December 31, 2019, Teradyne is not permanently reinvested with respect to the unremitted earnings of non-U.S. subsidiaries to the extent that those earnings exceed local statutory and operational requirements. Remittance of those earnings is not expected to result in material income tax.

	2019	2018	2017

		(in thousands)

Beginning balance, as of January 1	$43,395	$36,263	$38,958

Additions:

Tax positions for current year	1,322	4,716	8,208

Tax positions for prior years	8,043	2,626	199

Reductions:

Tax positions for prior years	(31,397)	(153)	(10,573)

Expiration of statutes	(183)	(57)	(325)

Settlements with tax authorities	—	—	(204)

Ending balance, as of December 31	$21,180	$43,395	$36,263


Question: What would the change in Beginning balance, as of January 1 in 2019 from 2018 be if the amount in 2019 was $44,000 thousand instead?

Answer: 7737


Question: What would the percentage change in Beginning balance, as of January 1 in 2019 from 2018 be if the amount in 2019 was $44,000 thousand instead?

Answer: 21.34


Question: If current debt in 2018 was $3,000,000 thousand, what would be the total liabilities in 2018?

Answer: 7124800

Context:
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: If gross profit was 8,000,000 in 2018, what will be the gross profit margin in 2018?

Answer: 88.59


Question: If the number of shares was 500,000 without change in basic net income per share, what is the total basic net income of shares in 2019?

Answer: 3035000


Question: How many years did Interchange fees exceed $50,000 thousand if interchange fees in 2019 was $55,000 thousand instead?

Answer: 2

Context:
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated) Disaggregated revenue Revenue disaggregated by type of service was as follows for the periods presented: (1) For the year ended December 31, 2019, includes a $30,459 change in fair value of our servicing asset primarily associated with increases to the contractually specified fixed servicing fees for certain Bank Partners. Refer to Note 3 for additional information. (2) Other revenue includes miscellaneous revenue items that are individually immaterial. Other revenue is presented separately herein in order to clearly present merchant, interchange and servicing fees, which are more integral to our primary operations and better enable financial statement users to calculate metrics such as servicing and merchant fee yields. No assets were recognized from the costs to obtain or fulfill a contract with a customer as of December 31, 2019 and 2018. We recognized bad debt expense arising from our contracts with customers of $950, $1,294 and $817 during the years ended December 31, 2019, 2018 and 2017, respectively, which is recorded within general and administrative expense in our Consolidated Statements of Operations.

		Year Ended December 31,

	2019	2018	2017

Merchant fees	$361,755	$297,776	$234,548

Interchange fees	44,150	51,128	44,410

Transaction fees	405,905	348,904	278,958

Servicing fees(1)	123,697	65,597	46,575

Other(2)	44	172	354

Servicing and other	123,741	65,769	46,929

Total revenue	$529,646	$414,673	$325,887


Question: What would be the change in the transaction fees between 2017 and 2019 if transaction fees in 2017 was $400,000 thousand instead?

Answer: 5905


Question: What would be the percentage change in the total revenue between 2018 and 2019 if total revenue in 2019 was $500,000 thousand instead?

Answer: 20.58


Question: If the compensation expense for 2017 was actually $29 million, what was the average compensation expense over the period from 2017 to 2019?

Answer: 27.3

Context:
1998 Employee Qualified Stock Purchase Plan (“ESPP”) Under Autodesk’s ESPP, which was approved by stockholders in 1998, eligible employees may purchase shares of Autodesk’s common stock at their discretion using up to 15% of their eligible compensation, subject to certain limitations, at 85% of the lower of Autodesk's closing price (fair market value) on the offering date or the exercise date. The offering period for ESPP awards consists of four, six-month exercise periods within a 24-month offering period. At January 31, 2019, a total of 8.1 million shares were available for future issuance. Under the ESPP, the Company issues shares on the first trading day following March 31 and September 30 of each fiscal year. The ESPP does not have an expiration date. A summary of the ESPP activity for the fiscal years ended January 31, 2019, 2018 and 2017 is as follows: Autodesk recorded $27.2 million, $25.7 million, and $25.9 million of compensation expense associated with the ESPP in fiscal 2019, 2018, and 2017, respectively.

		Fiscal year ended January 31,

	2019	2018	2017

Issued shares	1.0	2.0	2.3

Average price of issued shares	$90.25	$39.03	$36.99

Weighted average grant date fair value of awards granted under the ESPP	$42.75	$32.41	$19.20


Question: If the 2017 weighted average grant date fair value of awards granted under the ESPP was actually $25.7, what is the change in the weighted average grant date fair value of awards granted under the ESPP from 2017 to 2018?

Answer: 6.71


Question: If the compensation expense for 2016 was $25.8 million, what was the average compensation expense over the period from 2016 to 2019?

Answer: 26.15


Question: In which year would the amount of Research and development be largest if the amount in 2018 was $2,247 thousand instead?

Answer: 2019

Context:
Stock Compensation Expense The following table shows total stock-based compensation expense and related tax benefits included in the Consolidated Statements of Operations for fiscal 2019, 2018 and 2017 (in thousands): As a result of our acquisition of Rofin on November 7, 2016, we made a payment of $15.3 million due to the cancellation of options held by employees of Rofin. The payment was allocated between total estimated merger consideration of $11.1 million and post-merger stock-based compensation expense of $4.2 million, recorded in the first quarter of fiscal 2017, based on the portion of the total service period of the underlying options that have not been completed by the merger date. During fiscal 2019, $4.8 million of stock-based compensation cost was capitalized as part of inventory for all stock plans, $4.8 million was amortized into cost of sales and $1.5 million remained in inventory at September 28, 2019. During fiscal 2018, $4.7 million of stock-based compensation cost was capitalized as part of inventory for all stock plans, $4.4 million was amortized into cost of sales and $1.5 million remained in inventory at September 29, 2018. At fiscal 2019 year-end, the total compensation cost related to unvested stock-based awards granted to employees under our stock plans but not yet recognized was approximately $33.1 million. We do not estimate forfeitures. This cost will be amortized on a straight-line basis over a weighted-average period of approximately 1.5 years.

		Fiscal

	2019	2018	2017

Cost of sales	$4,880	$4,403	$3,541

Research and development	2,990	3,247	2,973

Selling, general and administrative	28,596	25,088	23,911

Income tax benefit	(4,946)	(5,073)	(7,073)

	$31,520	$27,665	$23,352


Question: What would the change in  Research and development  in 2019 from 2018 be if the amount in 2019 was $3,000 thousand instead?

Answer: -247


Question: What would the percentage change in Research and development in 2019 from 2018 be if the amount in 2019 was $3,000 thousand instead?

Answer: -7.61


Question: How many years did depreciation from APAC exceed $15,000 thousand instead if depreciation from APAC in 2017 was $12,000 thousand instead?

Answer: 2

Context:
11. Reportable Segments, Geographic Information and Major Customers Reportable segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker, or group, in assessing performance and allocating resources. The Company uses an internal management reporting system, which provides important financial data to evaluate performance and allocate the Company’s resources on a regional basis. Net sales for the segments are attributed to the region in which the product is manufactured or the service is performed. The services provided, manufacturing processes used, class of customers serviced and order fulfillment processes used are similar and generally interchangeable across the segments. A segment’s performance is evaluated based upon its operating income (loss). A segment’s operating income (loss) includes its net sales less cost of sales and selling and administrative expenses, but excludes corporate and other expenses. Corporate and other expenses fiscal 2019 and the $13.5 million one-time employee bonus paid to full-time, non-executive employees during fiscal 2018 due to the Company's ability to access overseas cash as a result of Tax Reform (the "one-time employee bonus"). These costs are not allocated to the segments, as management excludes such costs when assessing the performance of the segments. Inter-segment transactions are generally recorded at amounts that approximate arm’s length transactions. The accounting policies for the segments are the same as for the Company taken as a whole. Information about the Company’s three reportable segments for fiscal 2019, 2018 and 2017 is as follows (in thousands):

	2019	2018	2017

Depreciation:

AMER	$22,531	$21,224	$19,694

APAC	16,905	15,954	15,588

EMEA	6,105	6,054	5,467

Corporate	5,344	4,863	4,581

	50,885	48,095	45,330

Capital expenditures:

AMER	$42,459	$17,690	$18,111

APAC	33,454	33,018	13,816

EMEA	5,186	7,923	5,748

Corporate	9,501	4,149	863

	$90,600	$62,780	$38,538


Question: What would be the change in Corporate Depreciation between 2018 and 2019 if corporate depreciation in 2018 was $5,000 thousand instead?

Answer: 344


Question: What would be the percentage change in the total depreciation between 2017 and 2018 if the total depreciation in 2018 was $50,000 thousand instead?

Answer: 10.3


Question: What would be the total pension discount rate for actuarial benefit obligation for 2018 and 2019 if the total is decreased by 15%?

Answer: 5.95

Context:
The following are the significant assumptions adopted in measuring the Company’s pension and other benefit obligations: For certain Canadian post-retirement plans the above trend rates are applicable for 2019 to 2024 which will increase linearly to 4.75% in 2029 and grading down to an ultimate rate of 3.57% per annum in 2040 and thereafter.

As at December 31,	Pension 2019	Other 2019	Pension 2018	Other 2018

Actuarial benefit obligation

Discount rate	3.20%	2.95% to 3.20%	3.80%	3.80% to 4.00%

Benefit costs for the year ended

Discount rate	3.90%	3.90% to 4.00%	3.60%	3.25% to 3.60%

Future salary growth	2.50%	N/A	2.50%	N/A

Health care cost trend rate	N/A	3.49% to 5.49%	N/A	4.50%

Other medical trend rates	N/A	4.00% to 4.56%	N/A	4.50%


Question: What would be the percentage change in the pension discount rate for actuarial benefit obligations between 2018 and 2019 if the 2019 value is doubled and then increased by 5%?

Answer: 7.6


Question: What would be the difference in future salary growth assumed under pension 2018 and 2019 if the assumption under pension 2019 is 3.70% instead?

Answer: 1.2


Question: If cost of revenue in 2018 was 40,000 thousands, what would be the average value for 2018 and 2019?

Answer: 35751.5

Context:
Cost of Revenue Cost of revenue increased by $15.3 million in 2018 compared to 2017. The increase was primarily due to a $7.2 million increase in employee-related costs, which includes stock-based compensation, associated with our increased headcount from 128 employees as of December 31, 2017 to 173 employees as of December 31, 2018. The remaining increase was principally the result of a $7.0 million increase in hosting, software and messaging costs, a $0.6 million increase attributed to office related expenses to support revenue generating activities and a $0.4 million increase in depreciation and amortization expense attributable to our acquired intangible assets. Gross margin percentage decreased due to our continued investment in personnel and infrastructure to support our growth in revenue.

	Year Ended December 31,		Change

	2018	2017	$	%

		(dollars in thousands)

Cost of revenue	$ 46,810	$ 31,503	$ 15,307	48.6%

Gross margin %	68%	70%


Question: If cost of revenue in 2018 was 35,000 thousands, in which year would the values be less than 40,000 thousands?

Answer: 2018

Answer: 2017


Question: If Gross margin in 2018 was 72%, what would be the change in value from 2017 to 2018?

Answer: 2


Question: What was the 2019 percentage change in pre-tax losses if pre-tax losses in 2019 was $20,000?

Answer: -21.27

Context:
Effective Income Tax Rate A reconciliation of the United States federal statutory income tax rate to our effective income tax rate is as follows: In 2019 and 2018 we had pre-tax losses of $19,573 and $25,403, respectively, which are available for carry forward to offset future taxable income. We made determinations to provide full valuation allowances for our net deferred tax assets at the end of 2019 and 2018, including NOL carryforwards generated during the years, based on our evaluation of positive and negative evidence, including our history of operating losses and the uncertainty of generating future taxable income that would enable us to realize our deferred tax.

	Year Ended	Year Ended

	December 31, 2018	December 31, 2019

United States federal statutory rate	21.00%	21.00%

State taxes, net of federal benefit	1.99%	(0.01)%

Valuation allowance	(21.96)%	(24.33)%

Cumulative effect of accounting change	—	2.07%

R&D Credit	1.34%	1.53%

Other	(0.38)%	(0.27)%

Effective income tax rate	1.99%	(0.01)%


Question: What was the change in the United States federal statutory rate between 2018 and 2019 if the 2018 rate was 20.00%?

Answer: 1


Question: Which year has a higher amount of pre-tax losses if the pre-tax losses for 2019 was $29,573?

Answer: 2019


Question: What percentage of the total dividend per share does the interim dividend per share constitute if the total dividend per share is 100?

Answer: 45

Context:
Central Overheads declined by $76 million in F19 to $60 million due to a one‐off payment from Caltex of $50 million and a reversal of impairment on a property subsequently classified as held for sale of $37 million. Central Overheads are still expected to be approximately $150 million on an annual basis before taking into account any impact from the Endeavour Group transaction. A small increase in inventory to $4,280 million was primarily due to higher closing inventory in New Zealand and BIG W to improve availability. Closing inventory days declined 0.9 days to 37.2 days and average inventory days from continuing operations declined by 0.2 days to 38.8 days. Net investment in inventory of $939 million remained broadly consistent with prior year. Adjusting for the impact of an extra New Zealand Food payment run in the 53rd week of $153 million, net investment in inventory declined by 19%. Other creditors and provisions of $4,308 million decreased $40 million compared to the prior year. Excluding significant items relating to the BIG W network review and cash utilisation of F16 significant items provisions, the decrease in other creditors and provisions was primarily driven by a reduction in accruals associated with store team costs. Fixed assets, investments and loans to related parties of $9,710 million increased by $528 million. Additions of fixed assets of $2,040 million during the year mainly related to store refurbishments, supply chain and IT infrastructure and included $203 million related to property development activity. This was partially offset by depreciation and amortisation, disposals and an impairment of $166 million associated with the BIG W network review. Net assets held for sale of $225 million decreased by $575 million mainly as a result of the sale of the Petrol business to EG Group on 1 April 2019. Intangible assets of $6,526 million increased by $61 million driven by an increase in goodwill and brand names in New Zealand due to the strengthening of the New Zealand dollar, a minor increase in goodwill associated with the acquisition of businesses partially offset by an impairment to the carrying value of Summergate of $21 million. Net tax balances of $227 million increased $66 million due to an increase in deferred tax assets associated with the provisions raised as a result of the BIG W network review. Net debt of $1,599 million increased by $377 million largely due to the timing of New Zealand creditor payments, higher net capital expenditure (excluding the proceeds from the sale of the Petrol business) and an increase in dividends paid during the year. Normalised Return on Funds Employed (ROFE) from continuing operations was 24.2%, 11 bps up on the prior year. Normalised AASB 16 estimated ROFE was 14.1%. Cash flow from operating activities before interest and tax was $3,858 million, an increase of 0.5% on the prior year. Excluding the impact of significant items, higher EBITDA was offset by the impact of the New Zealand payment run in week 53 and a movement in provisions and accruals. The cash flow benefit from an extra week of trading is offset by nine months of EBITDA from the Petrol business compared to a full year in F18. The cash realisation ratio was 74.1%. Excluding the timing of the New Zealand payment run, and charges associated with the BIG W network review and gain on sale of the Petrol business, the cash realisation ratio was 98.4%, impacted by the cash utilisation of provisions and accruals offset by trade working capital improvements. Net interest paid of $166 million declined by 9.8% compared to the prior year due to the early repayment of US Private Placement Notes in the prior year reducing average borrowing costs.

Group Profit or Loss	F19	F18		CHANGE

for the 53 weeks ended 30 June 2019	53 WEEKS	52 WEEKS	CHANGE	NORMALISED

MARGINS – continuing operations

Gross profit (%)	29.1	29.3	(24) bps	(23) bps

Cost of doing business (%)	24.6	24.9	(31) bps	(30) bps

EBIT (%)	4.5	4.5	7 bps	7 bps

EARNINGS PER SHARE AND DIVIDENDS

Weighted average ordinary shares on issue (million)	1,305.7	1,300.5	0.4%

Total Group basic EPS (cents) before significant items	142.8	132.6	7.7%	5.8%

Total Group basic EPS (cents) after significant items	206.2	132.6	55.5%	53.7%

Basic EPS (cents) – from continuing operations before significant items	134.2	123.4	8.8%	6.8%

Basic EPS (cents) – from continuing operations after significant items	114.3	123.4	(7.4)%	(9.3)%

Diluted EPS (cents) – from continuing operations before significant items	133.4	123.1	8.4%	6.4%

Diluted EPS (cents) – from continuing operations after significant items	113.6	123.1	(7.7)%	(9.7)%

Interim dividend per share (cents)	45	43	4.7%

Final dividend per share (cents) 1	57	50	14.0%

Special dividend per share (cents) 1	–	10	n.m.

Total dividend per share (cents)	102	103	(1.0)%


Question: What is the nominal difference of the total group basic EPS (cents) before significant items and after significant items if the total group basic EPS before significant items is 150?

Answer: 56.2


Question: What is the value of Central Overheads in F18 if the value of Central Overheads in F19 is $70 million?

Answer: 146


Question: In how many years would Other income , net be a negative value if the amount in 2019 was $414 thousand instead?

Answer: 1

Context:
Note 26. Other Income (Expense) Other income (expense), net consisted of the following (in thousands):

		Years Ended December 31,

	2019	2018	2017

Foreign currency transaction gains(losses)	$(1,262)	$2,029	$(548)

Gains (losses) on derivative instruments not designated as hedges	(674)	(1,751)	143

Net investment gains (losses) on investments held in rabbi trust	2,379	(867)	1,619

Other miscellaneous income (expense)	(857)	(1,659)	44

	$(414)	$(2,248)	$1,258


Question: What would the overall change in Net investment gains on investments held in rabbi trust in 2019 from 2017 be if the amount in 2019 was $2,619 thousand instead?

Answer: 1000


Question: What would the overall percentage change in Net investment gains  on investments held in rabbi trust in 2019 from 2017 be if the amount in 2019 was $2,619 thousand instead?

Answer: 61.77


Question: In which year would the number of PSUs awarded be larger if the number in 2019 was 1,711 thousand instead?

Answer: 2018

Context:
Performance Share Units The following table illustrates the number and WASP on date of award, and movements in, performance share units (“PSUs”) granted under the 2015 LTIP: PSUs vest on one vesting date following a three year vesting period which will comprise three financial years. The awards are divided into three equal parts which will each be subject to a separate annual performance condition linked to the financial performance of the Group.

	Year-ended 31 March 2019		Year-ended 31 March 2018

	Number	WASP	Number	WASP

Performance share units	000’s	£ pence	000’s	£ pence

Outstanding at the start of the year	7,546	269.65	6,024	219.41

Awarded	1,721	506.74	1,719	440.50

Forfeited	(2,234)	414.51	(197)	223.96

Released	(2,949)	262.64	–	–

Outstanding at the end of the year	4,084	295.41	7,546	269.65


Question: What would the change in the number of PSUs outstanding at the end of the year in 2019 from 2018 be if the amount in 2019 was 4,046 thousand instead?

Answer: -3500


Question: What would the percentage change in the number of PSUs outstanding at the end of the year in 2019 from 2018 be if the amount in 2019 was 4,046 thousand instead?

Answer: -46.38


Question: What would be the gross profit between the quarters of January 26 and April 27, 2018 if the gross profit in January 26 was $1,100 million instead?

Answer: -71

Context:
Selected Quarterly Financial Data (Unaudited) Selected quarterly financial data is as follows (in millions, except per share amounts): (1) In the quarter ended January 26, 2018, our provision for income taxes included significant charges attributable to United States tax reform. (2) The quarters of fiscal 2018 have been adjusted for our retrospective adoption of the new accounting standard Revenue from Contracts with Customers (ASC 606).

			Quarter Ended (2)

	July 28, 2017	October 27, 2017	January 26, 2018	April 27, 2018

Net revenues	$ 1,321	$ 1,415	$ 1,539	$ 1,644

Gross profit	$ 824	$ 900	$ 956	$ 1,029

Provision for income taxes (1)	$ 14	$ 48	$ 983	$ 38

Net income (loss)	$ 131	$ 174	$(479 )	$ 290

Net income (loss) per share, basic	$ 0.49	$ 0.65	$(1.79 )	$ 1.09

Net income (loss) per share, diluted	$ 0.47	$ 0.63	$(1.79 )	$ 1.06


Question: What would be the sum of the net revenues from the last two quarters if the net revenue in April 27, 2018 was $2,000 million instead?

Answer: 3539


Question: What would be the percentage change in Net income (loss) between July 28, 2017 and October 27, 2017 if the Net income (loss) in October 27, 2017 was $200 million instead?

Answer: 52.67


Question: Given that the average effective tax rate of 2017, 2018 and 2019 was 55.7%, how much was the effective tax rate in 2017?

Answer: 86.3

Context:
Provision for Income Taxes: Our effective income tax rates for each of the periods presented were the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rates. In fiscal 2018, the Tax Act was signed into law. The more significant provisions of the Tax Act as applicable to us are described above under “Impacts of the U.S. Tax Cuts and Jobs Act of 2017”. refer to Note 14 of Notes to Consolidated Financial Statements included elsewhere in this Annual report for a discussion regarding the differences between the effective income tax rates as presented for the periods below and the U.S. federal statutory income tax rates that were in effect during these periods. Future effective income tax rates could be adversely affected by an unfavorable shift of earnings weighted to jurisdictions with higher tax rates, by unfavorable changes in tax laws and regulations, by adverse rulings in tax related litigation, or by shortfalls in stock-based compensation realized by employees relative to stock-based compensation that was recorded for book purposes, among others. Provision for income taxes decreased in fiscal 2019 relative to fiscal 2018 primarily due to the absence of the initial accounting charges related to the Tax Act that were recorded in fiscal 2018. To a lesser extent, provision for income taxes also decreased in fiscal 2019 due to the net favorable impacts of our final accounting for the Tax Act in fiscal 2019; the net favorable impacts of the Tax Act on our tax profile during fiscal 2019; the favorable impact of a tax benefit arising from an increase in a deferred tax asset associated with a partial realignment of our legal structure in fiscal 2019; and lower income before provision for income taxes in fiscal 2019. These decreases to our provision for income taxes in fiscal 2019 relative to fiscal 2018 were partially offset both by lower excess tax benefits related to stock-based compensation expense in fiscal 2019, and by less favorable changes in net unrecognized tax benefits due to settlements with tax authorities and other events in fiscal 2019 relative to fiscal 2018.

			Year Ended May 31,

			Percent Change

(Dollars in millions)	2019	Actual	Constant	2018

Provision for income taxes	$1,185	-87%	-86%	$8,837

Effective tax rate	9.7%			71.1%


Question: If the provision for income taxes in 2019 was 2345 million instead, by how much less was the provision for income taxes in 2019 then 2018?

Answer: 6492


Question: Given that the provision of income taxes for 2017 was 2111 million, what was the total provision for income taxes across the 3 years?

Answer: 12133


Question: In which year would Restructuring and other charges, net be larger if the amount in 2018 was $50 million instead?

Answer: 2018

Context:
In the Communications Solutions segment, operating income decreased $79 million in fiscal 2019 as compared to fiscal 2018. The Communications Solutions segment’s operating income included the following: Excluding these items, operating income decreased in fiscal 2019 due primarily to lower volume.

		Fiscal

	2019	2018

		(in millions)

Restructuring and other charges, net	$ 48	$ 13

Other items	1	—

Total	$ 49	$ 13


Question: What would the change in Total operating income in the Communications Solutions segment in 2019 from 2018 be if the amount in 2019 was $43 million instead?

Answer: 30


Question: What would the percentage change in Total operating income in the Communications Solutions segment in 2019 from 2018 be if the amount in 2019 was $43 million instead?

Answer: 230.77


Question: What would be the difference between the planned costs and actual costs incurred for Building and Equipment Relocation if planned costs were $9,000 thousand instead?

Answer: 1534

Context:
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) NOTE 8 — Costs Associated with Exit and Restructuring Activities 2016 Plan In June 2016, we announced plans to restructure operations by phasing out production at our Elkhart, IN facility and transitioning it into a research and development center supporting our global operations ("June 2016 Plan"). Additional organizational changes were also implemented in various other locations. In 2017, we revised this plan to include an additional $1,100 in planned costs related to the relocation of our corporate headquarters in Lisle, IL and our plant in Bolingbrook, IL, both of which have now been consolidated into a single facility. Restructuring charges under this plan, which is substantially complete, were $4,284, $4,559, and $4,139 during the years ended December 31, 2019, 2018, and 2017, respectively. The total restructuring liability related to the June 2016 Plan was $233 and $668 at December 31, 2019 and 2018, respectively. Any additional costs related to line movements, equipment charges, and other costs will be expensed as incurred. The following table displays the restructuring charges associated with the June 2016 Plan as well as a summary of the actual costs incurred through December 31, 2019: (1) Other charges include the effects of currency translation, travel, legal and other charges.

June 2016 Plan	Planned Costs	Actual costs incurred through December 31, 2019

Workforce reduction	$3,075	$3,340

Building and equipment relocation	9,025	10,534

Asset impairment charge	—	1,168

Other charges (1)	1,300	988

Restructuring charges	$13,400	$16,030


Question: What would be the difference between the planned costs and actual costs incurred for Workforce Reduction if the actual costs were $2,000 thousand instead?

Answer: 1075


Question: What would be the difference between the planned costs and actual costs incurred for total Restructuring Charges if the planned costs were $10,000 thousand instead?

Answer: 6030


Question: What would be the change in interest cost between 2018 and 2019 if interest cost in 2019 was $4,000 thousand instead?

Answer: 193

Context:
Net Periodic Benefit Cost The following table provides information about the net periodic benefit cost for the plans for fiscal years 2019, 2018 and 2017 (in thousands): On September 1, 2018, the Company adopted a new accounting standard, which changes the presentation of net periodic benefit cost in the Consolidated Statements of Operation. The Company adopted the standard on a retrospective basis which results in reclassifications for the service cost component of net periodic benefit cost from selling, general and administrative expense to cost of revenue and for the other components from selling, general and administrative expense to other expense. Prior periods have not been reclassified due to immateriality.

		Pension

	2019	2018	2017

Service cost	$1,437	$1,063	$1,068

Interest cost	3,715	3,807	2,942

Expected long-term return on plan assets	(5,291)	(5,954)	(4,206)

Recognized actuarial loss	741	1,127	1,929

Amortization of prior service credit	(44)	(88)	(138)

Net settlement loss	634	116	1,472

Net periodic benefit cost	$1,192	$71	$3,067


Question: How many years would the recognized actuarial loss exceed $1,000 thousand if the recognized actuarial loss in 2019 was $1,100 thousand instead?

Answer: 3


Question: What would be the total percentage change in the Net periodic benefit cost between 2017 and 2019 if the net periodic benefit cost in 2019 was $4,000 thousand instead?

Answer: 30.42


Question: What would be the value of the company's net assets in 2019 if the value of its Level 1 assets is doubled?

Answer: 514283

Context:
Assets and Liabilities Measured at Fair Value The following table presents our assets and liabilities measured at fair value on a recurring or non-recurring basis (in thousands): The carrying amount of cash equivalents approximates fair value as of each reporting date because of the short maturity of those instruments. The Company did not have any non-financial assets or non-financial liabilities that were recognized or disclosed at fair value as of December 31, 2019 and December 31, 2018.

	December 31, 2019			December 31, 2018

	Level 1	Level 2	Level 3	Level 1	Level 2	Level 3

Assets

Cash and cash equivalents

Money market funds	$256,915	$ -	$ -	$254,552	$ -	$ -

Other current assets:

Indemnification - Sale of SSL	$ -	$ -	$598	$ -	$ -	$2,410

Liabilities

Long term liabilities

Indemnification - Globalstar do Brasil S.A.	$ -	$ -	$145	$ -	$ -	$184


Question: What would be the value of the company's net assets in 2018 if the value of its Level 1 assets is halved?

Answer: 129502


Question: What would be the percentage change in the company's Level 3 liabilities between 2018 and 2019 if its 2019 liabilities increased by $50 thousand?

Answer: 5.98


Question: In which year would the total Greenhouse gas emissions be the largest if the amount in 2019 was 9,969.0 tCO2e instead?

Answer: 2019

Context:
Greenhouse gas emissions In line with the Companies Act 2006, Sophos is required to measure and report on its Greenhouse Gas (“GHG”) emissions disclosures. These have been calculated for the year-ending 31 March 2019, in line with the Group’s financial year. The calculation of the disclosures has been performed in accordance with Greenhouse Gas Protocol Corporate Standard and using the UK government’s conversion factor guidance for the year reported. The Group’s operations that primarily release GHG includes usage of electricity and gas of owned and leased offices, business travel and usage of vehicles. The Group keeps its data capture process under review, seeking to extend the availability of direct information wherever possible. Where direct information for certain sites is not available, estimates have been developed that enable reporting for them. These estimates are revised if new or improved data is obtained. The Group will continue to build its GHG reporting capabilities. The Group’s chosen intensity ratio is ‘tonnes of CO2 equivalent per million US dollars of billings’ as it aligns with Sophos’ strategic growth ambitions. Creating an environmentally friendly HQ The Group commissioned a greening study of its global headquarters in Abingdon, Oxfordshire. The purpose of the study was to benchmark the current environmental, health and wellbeing performance of the building against current best practice and against direct and indirect competitors. The findings of the study showed that the building performance was consistent with intermediate good practice and the building management was consistent with standard good practice. The study highlighted areas of future improvement. The findings and recommendations of this report will be a key driver for developing best practice in environmental sustainability to match the growth aspirations and objectives of the Company. The Group is endeavouring to achieve the standards in environmental performance, health and wellbeing that is expected of a global technology organisation at the Group’s headquarters.

		Year-ended 31 March 2019	Year-ended 31 March 2018	Year-ended 31 March 2017

		tCO2e	tCO2e	tCO2e

Scope 1	Combustion of natural gas and operation of owned vehicles	220.9	320.0	251.8

Scope 2	Electricity consumption in offices	4,487.2	4,457.3	4,681.9

Scope 3	Business travel (air and car)	3,260.9	5,117.4	4,510.9

Total		7,969.0	9,894.7	9,444.6

Intensity ratio

tCO2e per $M of billings		10.5	12.9	14.9


Question: What would the change in the intensity ratio in 2019 from 2018 be if the ratio in 2019 was 10.0 instead?

Answer: -2.9


Question: What would the percentage change in the intensity ratio in 2019 from 2018 be if the ratio in 2019 was 10.0 instead?

Answer: -22.48


Question: How many years did Remediation expense exceed $1,000 thousand if remediation expense in 2017 was $1,500 thousand instead?

Answer: 3

Context:
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) NOTE 10 — Contingencies Certain processes in the manufacture of our current and past products create by-products classified as hazardous waste. We have been notified by the U.S. Environmental Protection Agency, state environmental agencies, and in some cases, groups of potentially responsible parties, that we may be potentially liable for environmental contamination at several sites currently and formerly owned or operated by us. Two of those sites, Asheville, North Carolina and Mountain View, California, are designated National Priorities List sites under the U.S. Environmental Protection Agency’s Superfund program. We accrue a liability for probable remediation activities, claims and proceedings against us with respect to environmental matters if the amount can be reasonably estimated, and provide disclosures including the nature of a loss whenever it is probable or reasonably possible that a potentially material loss may have occurred but cannot be estimated. We record contingent loss accruals on an undiscounted basis. A roll-forward of remediation reserves included in accrued expenses and other liabilities in the Consolidated Balance Sheets is comprised of the following: (1) Other activity includes currency translation adjustments not recorded through remediation expense Unrelated to the environmental claims described above, certain other legal claims are pending against us with respect to matters arising out of the ordinary conduct of our business. We provide product warranties when we sell our products and accrue for estimated liabilities at the time of sale. Warranty estimates are forecasts based on the best available information and historical claims experience. We accrue for specific warranty claims if we believe that the facts of a specific claim make it probable that a liability in excess of our historical experience has been incurred, and provide disclosures for specific claims whenever it is reasonably possible that a material loss may be incurred which cannot be estimated. We have an outstanding warranty claim for which we have not yet determined the root cause of a product performance issue. Testing is ongoing. We are not able to quantify the potential impact on our operations, if any, because we have not yet determined the root cause. We cannot provide assurance that the ultimate disposition of environmental, legal, and product warranty claims will not materially exceed the amount of our accrued losses and adversely impact our consolidated financial position, results of operations, or cash flows. Our accrued liabilities and disclosures will be adjusted accordingly if additional information becomes available in the future.

		Years Ended December 31,

	2019	2018	2017

Balance at beginning of period	$11,274	$17,067	$18,176

Remediation expense	2,602	1,182	307

Remediation payments	(2,455)	(6,967)	(1,416)

Other activity (1)	23	(8)	—

Balance at end of the period	$11,444	$11,274	$17,067


Question: What would be the change in Other activity between 2018 and 2019 if Other Activity in 2018 was $20 thousand instead?

Answer: 3


Question: What would be the percentage change in the Balance at end of the period between 2018 and 2019 if the Balance at end of the period in 2019 was $12,000 thousand instead?

Answer: 6.44


Question: What would be the average net loss in 2018 and 2019 if the net loss in 2018 is decreased by $400,000?

Answer: 127257

Context:
NantHealth, Inc Consolidated Statements of Comprehensive Loss (Dollars in thousands) The accompanying notes are an integral part of these Consolidated Financial Statements.

Year Ended December 31,

	2019	2018

Net loss	$(62,762)	(192,152)

Other comprehensive income (loss) from foreign currency translation	129	(203)

Total other comprehensive income (loss)	129	(203)

Comprehensive loss	$(62,633)	$(192,355)


Question: What would be the percentage change in net loss between 2018 and 2019 if the loss in 2019 is instead $200,000,000?

Answer: 4.08


Question: What would be the percentage change in comprehensive loss between 2018 and 2019 if the value in 2019 is increased by $5,000,000?

Answer: -64.84


Question: What would be the difference between total Operating lease payments and   Retirement obligations   if   Retirement obligations   were $30,000 instead?

Answer: 7610

Context:
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: What would be the difference between payments due in 2023-2024 between Long-term debt, including interest and  Operating lease payments  if  Operating lease payments  for that period was $100,000 instead?

Answer: 2903


Question: What would be the percentage change in the total contractual obligations due between 2020 and 2021-2022 if the contractual obligations due in 2021-2022 were $10,000 instead?

Answer: 24.52


Question: If the Shares withheld for taxes for 2019 was 231,964 instead, What is the percentage difference of shares withheld for taxes for 2018 to 2019?

Answer: 145.14

Context:
A summary of the changes in common shares available for awards under the Omnibus Incentive Plan and Predecessor Plans follows: (1) As of December 31, 2018, there were 1,478 restricted stock shares issued for new awards under the Omnibus Incentive Plan and (5,024) restricted stock shares forfeited that were not yet reflected by our Recordkeeper. The table above (shares available under the Omnibus Incentive Plan) reflects this activity as occurred, creating a reconciling difference between shares issued and number of shares available under the Omnibus Plan. (2) Director units granted and deferred include the impact of share-settled dividends earned and deferred on deferred shares. (3) The Omnibus Incentive Plan and 2005 Contingent Stock Plan permit withholding of taxes and other charges that may be required by law to be paid attributable to awards by withholding a portion of the shares attributable to such awards. (4) The above table excludes approximately1.2 million contingently issuable shares under the PSU awards and SLO awards, which represents the maximum number of shares that could be issued under those plans as of December 31, 2019. We record share-based incentive compensation expense in selling, general and administrative expenses and cost of sales on our Consolidated Statements of Operations for both equity-classified awards and liability-classified awards. We record a corresponding credit to additional paid-in capital within stockholders’ deficit for equity-classified awards, and to either a current or non-current liability for liability-classified awards based on the fair value of the share-based incentive compensation awards at the date of grant. Total expense for the liability-classified awards continues to be remeasured to fair value at the end of each reporting period. We recognize an expense or credit reflecting the straight-line recognition, net of estimated forfeitures, of the expected cost of the program. The number of PSUs earned may equal, exceed or be less than the targeted number of shares depending on whether the performance criteria are met, surpassed or not met.

	2019	2018	2017

Number of shares available, beginning of year	4,489,347	3,668,954	5,385,870

Newly Registered Shares under Omnibus Incentive Plan	—	2,199,114	—

Restricted stock shares issued for new awards(1)	—	(571,438 )	(480,283)

Restricted stock shares forfeited(1)	105,960	91,542	184,235

Restricted stock units awarded	(819,808)	(219,923 )	(351,946)

Restricted stock units forfeited	96,534	64,122	288,801

Shares issued for 2014 Special PSU Awards	—	(658,783 )	(749,653)

Shares issued for 2015 Three-Year PSU Awards	—	(129,139 )	—

Shares issued for 2014 Three-Year PSU Awards	—	—	(636,723)

Restricted stock units awarded for SLO Awards	(46,195)	(23,478 )	(44,254)

SLO units forfeited	1,580	817	3,639

Director shares granted and issued	(22,015)	(10,560 )	(15,491)

Director units granted and deferred(2)	(6,262)	(16,505 )	(17,008)

Shares withheld for taxes(3)	249,368	94,624	101,767

Number of shares available, end of year(4)	4,048,509	4,489,347	3,668,954


Question: If the Number of shares available, beginning of year for 2019 was 4,823,564, all else constant, What is the Number of shares available, end of year expressed as a percentage of Number of shares available, beginning of year for 2019?

Answer: 83.93


Question: If the Number of shares available, end of year for 2019 was reduced by 300,000, What is the average annual Number of shares available, end of year for 2017-2019?

Answer: 3968936.67


Question: What would be the change in Trade accounts receivable sold between 2018 and 2019 if trade accounts receivables sold in 2019 was $9,000 million instead?

Answer: 614

Context:
In connection with the asset-backed securitization programs, the Company recognized the following (in millions): (1) The amounts primarily represent proceeds from collections reinvested in revolving-period transfers. (2) Recorded to other expense within the Consolidated Statements of Operations. (3) Excludes $650.3 million of trade accounts receivable sold, $488.1 million of cash and $13.9 million of net cash received prior to the amendment of the foreign asset-backed securitization program and under the previous North American asset-backed securitization program. The asset-backed securitization programs require compliance with several covenants. The North American asset-backed securitization program covenants include compliance with the interest ratio and debt to EBITDA ratio of the five-year unsecured credit facility amended as of November 8, 2017 (“the 2017 Credit Facility”). The foreign asset-backed securitization program covenants include limitations on certain corporate actions such as mergers and consolidations. As of August 31, 2019 and 2018, the Company was in compliance with all covenants under the asset-backed securitization programs.

		Fiscal Year Ended August 31,

	2019(3)	2018	2017

Trade accounts receivable sold	$4,057	$8,386	$8,878

Cash proceeds received(1)	$4,031	$7,838	$8,300

Pre-tax losses on sale of receivables(2)	$26	$15	$9

Deferred purchase price receivables as of August 31	$—	$533	$569


Question: How many years would cash proceeds received exceed $5,000 million if cash proceeds received in 2018 was $4,900 million instead?

Answer: 1


Question: What would be the percentage change in Pre-tax losses on sale of receivables between 2017 and 2018 if Pre-tax losses on sale of receivables in 2018 was $20 million instead?

Answer: 122.22


Question: How many years would SaaS and license revenue exceed $300,000 thousand if SaaS and license revenue in 2018 was $350,000 thousand instead?

Answer: 2

Context:
Comparison of Years Ended December 31, 2019 to December 31, 2018 The following tables in this section set forth our selected consolidated statements of operations (in thousands), data for the percentage change and data as a percentage of revenue for the years ended December 31, 2019 and 2018. Certain previously reported amounts in the consolidated statements of operations for the year ended December 31, 2018 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. Revenue The $81.9 million increase in total revenue in 2019 as compared to 2018 was the result of a $46.3 million, or 16%, increase in our SaaS and license revenue and a $35.6 million, or 27%, increase in our hardware and other revenue. Our software license revenue included within SaaS and license revenue increased $2.1 million to $43.4 million in 2019 as compared to $41.3 million during 2018. The increase in our Alarm.com segment SaaS and license revenue in 2019 was primarily due to growth in our subscriber base, including the revenue impact from subscribers we added in 2018. To a lesser extent, SaaS and license revenue increased in the period due to an increase in license fees. The increase in hardware and other revenue in 2019 compared to 2018 was due to an increase in the volume of video cameras sold. Our Other segment contributed 15% of the increase in SaaS and license revenue in 2019 as compared to 2018. The increase in SaaS and license revenue for our Other segment in 2019 as compared to 2018 was due to an increase in sales of our energy management and demand response solutions and our property management and HVAC solutions. Hardware and other revenue in our Other segment decreased 13% in 2019 as compared to 2018, primarily due to the timing of sales related to our remote access management solution.

		Year Ended December 31,

Revenue:			% Change

	2019	2018	2019 vs. 2018

SaaS and license revenue	$337,375	$291,072	16%

Hardware and other revenue	164,988	129,422	27%

Total revenue	$502,363	$420,494	19%


Question: How many components of revenue would exceed $200,000 thousand in 2018 if Hardware and other revenue in 2018 was $250,000 thousand instead?

Answer: 2


Question: What would SaaS and license revenue as a percentage of total revenue in 2019 be if total revenue was $600,000 thousand instead, while SaaS and license revenue remained unchanged?

Answer: 56.23


Question: In which year would the amount of financial income be the smallest if the amount in 2019 was $3.8 million instead?

Answer: 2018

Context:
NOTE 9 – FINANCIAL ITEMS ¹⁾ Interest for financial assets and liabilities not at fair value through profit and loss.

USDm	2019	2018	2017

Financial income

Interest income from cash and cash equivalents, including restricted cash ¹⁾	2.5	2.7	1.6

Exchange rate adjustments, including gain from forward exchange rate contracts	0.3	0.6	2.7

Total	2.8	3.3	4.3

Financial expenses

Interest expenses on mortgage and bank debt ¹⁾	39.3	35.7	33.3

Exchange rate adjustments, including loss from forward exchange rate contracts	0.2	0.1	3.2

Commitment fee	1.9	2.6	2.4

Other financial expenses	0.5	0.9	1.7

Total	41.9	39.3	40.6

Total financial items	-39.1	-36.0	-36.3


Question: What would the change in total financial expenses in 2019 from 2018 be if the amount in 2019 was $42.3 million instead?

Answer: 3


Question: What would the percentage change in total financial expenses in 2019 from 2018 be if the amount in 2019 was $42.3 million instead??

Answer: 7.63


Question: What would be the change in finished goods between 2018 and 2019 if finished goods in 2018 were $700,000 thousand instead?

Answer: 40665

Context:
3. Inventories Inventories consist of the following (in thousands):

	August 31,2019	August 31,2018

Raw materials	$2,310,081	$2,070,569

Work in process	468,217	788,742

Finished goods	314,258	659,335

Reserve for excess and obsolete inventory	(69,553)	(60,940)

Inventories, net	$3,023,003	$3,457,706


Question: What would be the change in work in process between 2018 and 2019 if work in process in 2019 was $800,000 thousand instead?

Answer: 11258


Question: What would be the percentage change in raw materials between 2018 and 2019 if raw materials in 2019 were $3,000,000 thousand instead?

Answer: 44.89


Question: What would be the difference in the balance at December 31, 2019 for Unrecognized losses between U.S and Non-U.S. Pension Plans if Non-U.S. Pension Plans were $80,000 thousand instead?

Answer: 8830

Context:
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) We have also recorded the following amounts to accumulated other comprehensive loss for the U.S. and non-U.S. pension plans, net of tax:

	U.S.Pension Plans	Non-U.S.Pension Plans

	Unrecognized Loss	Unrecognized Loss

Balance at January 1, 2018	$75,740	$1,898

Amortization of retirement benefits, net of tax	(4,538)	(126)

Settlements	—	—

Net actuarial gain	6,732	196

Foreign exchange impact	—	(52)

Tax impact due to implementation of ASU 2018-02	17,560	—

Balance at January 1, 2019	$95,494	$1,916

Amortization of retirement benefits, net of tax	(4,060)	(138)

Net actuarial (loss) gain	(2,604)	78

Foreign exchange impact	—	44

Balance at December 31, 2019	$88,830	$1,900


Question: What would be the difference between the Amortization of retirement benefits, net of tax between U.S. and Non-U.S. Pension Plans in 2019 if the Amortization of retirement benefits, net of tax for U.S. Pension Plans was -$200 thousand instead?

Answer: -62


Question: What would be the percentage change in the balance for unrecognized losses for U.S. Pension Plans between January 1, 2018 and 2019 if the balance in 2019 was $90,000 thousand instead?

Answer: 18.83


Question: In which year would have a higher project development expense if the amount in 2019 was (13,283) thousand?

Answer: 2018

Context:
FLNG segment Total operating revenues: On May 31, 2018, the Hilli was accepted by the customer and, accordingly, commenced operations. The Hilli generated $218.1 million of total operating revenues, as a result of a full year of operations during 2019, in relation to her liquefaction services, compared to $127.6 million in 2018. Vessel operating expenses: The Hilli incurred $53.7 million of vessel operating expenses for the year ended December 31, 2019, as a result of a full year of operations in 2019, compared to $26.3 million in 2018 following commencement of operations on May 31, 2018. Voyage, charterhire and commission expenses: The decrease in voyage, charterhire and commission expenses of $0.9 million to $0.5 million for the year ended December 31, 2019 compared to $1.4 million in 2018, is due to lower bunker consumption as a result of the Hilli undergoing commissioning in preparation for her commercial readiness in 2018. Administrative expenses: Administrative expenses increased by $1.5 million to $1.4 million for the year ended December 31, 2019 compared to a credit $0.2 million in 2018, principally due to an increase in corporate expenses, salaries and employee benefits following the full year of operation of the Hilli, compared to seven months in 2018. Project development expenses: This relates to non-capitalized project-related expenses comprising of legal, professional and consultancy costs. The decrease was due to the commencement of capitalization of engineering consultation fees in relation to the Gimi GTA Project following the Gimi entering Keppel's shipyard for her conversion into a FLNG in December 2018. Depreciation and amortization: Following the Hilli's commencement of operations on May 31, 2018, depreciation and amortization of the vessel was recognized. A full year of depreciation was recognized for the year ended December 31, 2019 compared to the seven months of depreciation in 2018. Other operating (losses)/gains: Included in other operating (losses)/gains are: • realized gain on the oil derivative instrument, based on monthly billings above the base tolling fee under the LTA of $13.1 million for the year ended December 31, 2019 compared to $26.7 million in 2018; • unrealized loss on the oil derivative instrument, due to changes in oil prices above a contractual floor price over term of the LTA of $39.1 million for the year ended December 31, 2019 compared to unrealized loss of $10.0 million in 2018; and • write-off of $3.0 million and $12.7 million of unrecoverable receivables relating to OneLNG for the year ended December 31, 2019 and 2018, respectively. Equity in net losses of affiliates: In April 2018, we and Schlumberger decided to wind down OneLNG and work on FLNG projects on a case-by-case basis.

		December 31,

(in thousands of $)	2019	2018	Change	% Change

Total operating revenues	218,096	127,625	90,471	71%

Vessel operating expenses	(53,689)	(26,317)	(27,372)	104%

Voyage expenses, charter-hire and commission expenses	(460)	(1,363)	903	(66)%

Administrative expenses	(1,371)	175	(1,546)	(883)%

Project development expenses	(2,939)	(16,526)	13,587	(82)%

Depreciation and amortization	(48,088)	(28,193)	(19,895)	71%

Other operating (losses)/gains	(28,963)	2,749	(31,712)	(1,154)%

Operating income	82,586	58,150	24,436	42%

Equity in net losses of affiliates	—	(2,047)	2,047	(100)%


Question: What would be the change in total operating revenues if the amount was 202,398 thousand in 2018?

Answer: 15698


Question: What would be the percentage change in operating income if the operating income was 93,628 thousand in 2019?

Answer: 61.01


Question: What would be the change in working capital between 2015 and 2016 if the working capital in 2016 was $200,000 thousand instead?

Answer: 68029

Context:
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: What would be the change in total stockholders' equity between 2016 and 2017 if the total stockholders' equity in 2017 was $250,000 thousand instead?

Answer: 58751


Question: What would be the percentage change in the total assets between 2018 and 2019 if total assets in 2019 was $500,000 thousand instead?

Answer: 13.38


Question: What would be the change in total assets in Solid Capacitors between 2018 and 2019 if total assets for Solid Capacitors in 2018 was $700,000 thousand instead?

Answer: 94402

Context:
The following tables summarize information for operating income (loss), depreciation and amortization, restructuring charges, gain (loss) on write down and disposal of long-lived assets, and capital expenditures by reportable segment for the fiscal years ended 2019, 2018 and 2017 and total assets by reportable segment for the fiscal years ended 2019 and 2018 (amounts in thousands): The following tables summarize information for operating income (loss), depreciation and amortization, restructuring charges, gain (loss) on write down and disposal of long-lived assets, and capital expenditures by reportable segment for the fiscal years ended 2019, 2018 and 2017 and total assets by reportable segment for the fiscal years ended 2019 and 2018 (amounts in thousands): (1) March 31, 2018 adjusted due to the adoption of ASC 606.

	March 31,

	2019	2018

Total assets:

Solid Capacitors	$794,402	$704,851

Film and Electrolytic (1)	219,711	240,968

MSA	234,419	254,193

Corporate	69,563	22,911

	$1,318,095	$1,222,923


Question: What would be the change in total assets in MSA between 2018 and 2019 if the total assets in MSA in 2018 was $200,000 thousand instead?

Answer: 34419


Question: What would be the percentage change total amount of assets across all segments between 2018 and 2019 if the total amount of assets in 2019 was $1,300,000 thousand instead?

Answer: 6.3


Question: If the Time and bareboat charter revenues in Years Ended December 31, 2019 increased to 299,971, what would be the revised change from Years Ended December 31, 2018 to 2019?

Answer: 86048

Context:
Disaggregated Revenue The Company has disaggregated revenue from contracts with customers into categories which depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors. Consequently, the disaggregation below is based on contract type. Since the terms within these contract types are generally standard in nature, the Company does not believe that further disaggregation would result in increased insight into the economic factors impacting revenue and cash flows. The following table shows the Company's shipping revenues disaggregated by nature of the charter arrangement for the years ended December 31, 2019 and 2018: (1) Voyage charter revenues include approximately $10,152 and $7,600 of revenue related to short-term time charter contracts for the years ended December 31, 2019 and 2018, respectively.

	Years Ended December 31,

	2019	2018

Time and bareboat charter revenues	$263,683	$213,923

Voyage charter revenues(1)	33,275	83,542

Contracts of affreightment revenues	58,589	68,698

Total shipping revenues	$355,547	$366,163


Question: If the Time and bareboat charter revenues in Years Ended December 31, 2019 increased to 299,971, what would be the revised average for Years Ended December 31, 2018 to 2019?

Answer: 256947


Question: If Voyage charter revenues in 2018 was 43,000, in which year would it be less than 50,000?

Answer: 2019

Answer: 2018


Question: If Total Obligations was $4,321,423(in thousands) instead, What is the Total Operating lease obligations expressed as a percentage of Total obligations?

Answer: 7.38

Context:
NOTE 13—GUARANTEES AND CONTINGENCIES We have entered into the following contractual obligations with minimum payments for the indicated fiscal periods as follows: (1) Includes interest up to maturity and principal payments. Please see note 10 "Long-Term Debt" for more details (2) Net of $30.7 million of sublease income to be received from properties which we have subleased to third parties.

			Payments due between

	Total	July 1, 2019— June 30, 2020	July 1, 2020— June 30, 2022	July 1, 2022— June 30, 2024	July 1, 2024 and beyond

Long-term debt obligations (1)	$3,408,565	$147,059	$292,156	$1,045,567	$1,923,783

Operating lease obligations (2)	318,851	72,853	106,394	59,441	80,163

Purchase obligations	11,280	8,364	2,747	169	—

	$3,738,696	$228,276	$401,297	$1,105,177	$2,003,946


Question: If Operating lease obligations for July 1, 2024 and beyond were 123,532(in thousands) instead, In what year range(s) are Operating lease obligations more than $100,000(in thousands)?

Answer: July 1, 2020— June 30, 2022

Answer: July 1, 2024 and beyond