release_version stringclasses 1
value | source_dataset_version stringclasses 1
value | case_id stringlengths 11 11 | example_id stringlengths 4 4 | variant stringclasses 1
value | task stringclasses 3
values | question stringlengths 291 1.19k | criteria_json stringlengths 480 706 | state_json stringlengths 7.35k 28.2k | label stringclasses 9
values | reference_json stringlengths 5.11k 11.2k | original_input_sha256 stringlengths 64 64 | split stringclasses 1
value | label_status stringclasses 1
value |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
0.1.0 | financial-hard30-structured-1.0.0 | hard30/P001 | P001 | hard30_structured | evidence_selection | Claim: Excluding the facility closure charge, Air Products' (CIK 2969) gross profit for the first quarter of fiscal 2019 exceeded its gross profit for the first quarter of fiscal 2018 by more than 5%. Each candidate is judged only on the records assigned to it. Which candidate (A, B or C) establishes every material par... | {"A": "Use only this evidence bundle: air_products_new_H13, air_products_new_H14, air_products_old_H3. It must establish every material part of the claim without borrowing records from another candidate.", "B": "Use only this evidence bundle: air_products_old_H3, air_products_old_H2, air_products_new_H20. It must estab... | {"evidence": [{"evidence_id": "air_products_new_H13", "metadata": {"document_key": "air_products_new", "company_cik": "2969", "company_name": "air_products_new", "accession": "0000002969-20-000049", "document_id": "apd-20200930.htm", "form": "10-K", "filed_date": "2020-11-19", "reporting_period_end": "2020-09-30", "dat... | A | {"example_id": "P001", "author_group": "apd", "task": "evidence_selection", "question": "Claim: Excluding the facility closure charge, Air Products' (CIK 2969) gross profit for the first quarter of fiscal 2019 exceeded its gross profit for the first quarter of fiscal 2018 by more than 5%. Each candidate is judged only ... | 230f6d9d1d9bb0f5bb61bfcdcfdbe2b3d11e5445e4e1bb641172f328043a2691 | development | provisional_machine_reviewed |
0.1.0 | financial-hard30-structured-1.0.0 | hard30/P002 | P002 | hard30_structured | evidence_selection | Claim: Air Products' (CIK 2969) adjusted EBITDA for the third quarter of fiscal 2020 was lower than its adjusted EBITDA for the second quarter of fiscal 2020. Each candidate is judged only on the records assigned to it. Which candidate (A, B or C) establishes every material part of this claim, or is the answer NONE? | {"A": "Use only this evidence bundle: air_products_new_H8, air_products_new_H11, air_products_new_H20. It must establish every material part of the claim without borrowing records from another candidate.", "B": "Use only this evidence bundle: air_products_new_H8, air_products_new_H53, air_products_new_H54. It must esta... | {"evidence": [{"evidence_id": "air_products_new_H8", "metadata": {"document_key": "air_products_new", "company_cik": "2969", "company_name": "air_products_new", "accession": "0000002969-20-000049", "document_id": "apd-20200930.htm", "form": "10-K", "filed_date": "2020-11-19", "reporting_period_end": "2020-09-30", "date... | NONE | {"example_id": "P002", "author_group": "apd", "task": "evidence_selection", "question": "Claim: Air Products' (CIK 2969) adjusted EBITDA for the third quarter of fiscal 2020 was lower than its adjusted EBITDA for the second quarter of fiscal 2020. Each candidate is judged only on the records assigned to it. Which candi... | 03d0abc870332376cab965713aeabc4affaa3e614bcb0864d0126099ebbd1bb7 | development | provisional_machine_reviewed |
0.1.0 | financial-hard30-structured-1.0.0 | hard30/P003 | P003 | hard30_structured | claim_verification | Claim: Excluding the after-tax effects of both the company headquarters relocation income and the India Finance Act 2020, Air Products' (CIK 2969) net income from continuing operations attributable to Air Products for the second quarter of fiscal 2020 was lower than for the first quarter of fiscal 2020. Based only on t... | {"SUPPORTED": "The supplied evidence establishes every material part of the claim. Explicit unit conversion and simple arithmetic are allowed. Judge literal factual support, not whether a separately labeled comparison would be analytically advisable.", "CONTRADICTED": "The supplied evidence establishes an incompatible ... | {"evidence": [{"evidence_id": "air_products_new_H8", "metadata": {"document_key": "air_products_new", "company_cik": "2969", "company_name": "air_products_new", "accession": "0000002969-20-000049", "document_id": "apd-20200930.htm", "form": "10-K", "filed_date": "2020-11-19", "reporting_period_end": "2020-09-30", "date... | SUPPORTED | {"example_id": "P003", "author_group": "apd", "task": "claim_verification", "question": "Claim: Excluding the after-tax effects of both the company headquarters relocation income and the India Finance Act 2020, Air Products' (CIK 2969) net income from continuing operations attributable to Air Products for the second qu... | 1b1259e3f8ebd271c3f157b8a8ec1961799a7b4b8be3c8c6f5bb8f72faa8aa85 | development | provisional_machine_reviewed |
0.1.0 | financial-hard30-structured-1.0.0 | hard30/P004 | P004 | hard30_structured | claim_verification | Claim: Excluding only the effects of the India Finance Act 2020 (and no other non-GAAP item), Air Products' (CIK 2969) fiscal 2020 effective tax rate on income from continuing operations would have been lower than the adjusted effective tax rate the company reported for fiscal 2020. Based only on the evidence packet, i... | {"SUPPORTED": "The supplied evidence establishes every material part of the claim. Explicit unit conversion and simple arithmetic are allowed. Judge literal factual support, not whether a separately labeled comparison would be analytically advisable.", "CONTRADICTED": "The supplied evidence establishes an incompatible ... | {"evidence": [{"evidence_id": "air_products_new_H57", "metadata": {"document_key": "air_products_new", "company_cik": "2969", "company_name": "air_products_new", "accession": "0000002969-20-000049", "document_id": "apd-20200930.htm", "form": "10-K", "filed_date": "2020-11-19", "reporting_period_end": "2020-09-30", "dat... | CONTRADICTED | {"example_id": "P004", "author_group": "apd", "task": "claim_verification", "question": "Claim: Excluding only the effects of the India Finance Act 2020 (and no other non-GAAP item), Air Products' (CIK 2969) fiscal 2020 effective tax rate on income from continuing operations would have been lower than the adjusted effe... | 826ea95067bd4707e4744139c9cee3fea6875cc35096906b692b6188a4649c7f | development | provisional_machine_reviewed |
0.1.0 | financial-hard30-structured-1.0.0 | hard30/P005 | P005 | hard30_structured | reporting_period_comparability | Air Products (CIK 2969), Form 10-K for fiscal year ended 30 September 2020 (accession 0000002969-20-000049). Quantity 1: the value 0.12 in the 'Company headquarters relocation income (expense)' row of the Operating Impacts section of the table of changes in diluted EPS, fiscal 2020 vs 2019 (air_products_new_H1). Quanti... | {"COMPARABLE": "Every required constraint in the question’s explicit comparison rule is established by the supplied evidence.", "NOT_COMPARABLE": "At least one required constraint in the question’s rule is explicitly violated. An explicit violation takes precedence over other missing facts.", "INSUFFICIENT": "No requir... | {"evidence": [{"evidence_id": "air_products_new_H1", "metadata": {"document_key": "air_products_new", "company_cik": "2969", "company_name": "air_products_new", "accession": "0000002969-20-000049", "document_id": "apd-20200930.htm", "form": "10-K", "filed_date": "2020-11-19", "reporting_period_end": "2020-09-30", "date... | COMPARABLE | {"example_id": "P005", "author_group": "apd", "task": "reporting_period_comparability", "question": "Air Products (CIK 2969), Form 10-K for fiscal year ended 30 September 2020 (accession 0000002969-20-000049). Quantity 1: the value 0.12 in the 'Company headquarters relocation income (expense)' row of the Operating Impa... | 15291e745914ce7516b36235f2e3a9db7845eb6f61e8c5a1d0a991371f7e2f89 | development | provisional_machine_reviewed |
0.1.0 | financial-hard30-structured-1.0.0 | hard30/P006 | P006 | hard30_structured | reporting_period_comparability | Air Products (CIK 2969), Form 10-K for fiscal year ended 30 September 2020 (accession 0000002969-20-000049). Quantity 1: the Q3 'Income tax provision' value 109.3 in the 2020 quarterly summary table (air_products_new_H8). Quantity 2: the Q3 'Income tax provision' value 109.3 in the 2019 quarterly summary table (air_pro... | {"COMPARABLE": "Every required constraint in the question’s explicit comparison rule is established by the supplied evidence.", "NOT_COMPARABLE": "At least one required constraint in the question’s rule is explicitly violated. An explicit violation takes precedence over other missing facts.", "INSUFFICIENT": "No requir... | {"evidence": [{"evidence_id": "air_products_new_H8", "metadata": {"document_key": "air_products_new", "company_cik": "2969", "company_name": "air_products_new", "accession": "0000002969-20-000049", "document_id": "apd-20200930.htm", "form": "10-K", "filed_date": "2020-11-19", "reporting_period_end": "2020-09-30", "date... | NOT_COMPARABLE | {"example_id": "P006", "author_group": "apd", "task": "reporting_period_comparability", "question": "Air Products (CIK 2969), Form 10-K for fiscal year ended 30 September 2020 (accession 0000002969-20-000049). Quantity 1: the Q3 'Income tax provision' value 109.3 in the 2020 quarterly summary table (air_products_new_H8... | e9017c60a4b88a7b83a92f9ede396327635a7afe8e2dba036c61c8a283f3af6e | development | provisional_machine_reviewed |
0.1.0 | financial-hard30-structured-1.0.0 | hard30/P007 | P007 | hard30_structured | evidence_selection | Claim: In its Form 10-K for the fiscal year ended July 25, 2026 (accession 0000103595-26-000018), Village Super Market, Inc. (CIK 103595) excluded fiscal 2026 non-GAAP special items from adjusted net income. Those items related to the termination of a Company-sponsored plan. The tax impact Village assigned to them impl... | {"A": "Use only this evidence bundle: village_H16, village_H22, village_H32. It must establish every material part of the claim without borrowing records from another candidate.", "B": "Use only this evidence bundle: village_H12, village_H16, village_H32. It must establish every material part of the claim without borro... | {"evidence": [{"evidence_id": "village_H12", "metadata": {"document_key": "village", "company_cik": "103595", "company_name": "VILLAGE SUPER MARKET INC", "accession": "0000103595-26-000018", "document_id": "vlgea-20260725.htm", "form": "10-K", "filed_date": "2026-10-08", "reporting_period_end": "2026-07-25", "date_basi... | B | {"example_id": "P007", "author_group": "bank_retail", "task": "evidence_selection", "question": "Claim: In its Form 10-K for the fiscal year ended July 25, 2026 (accession 0000103595-26-000018), Village Super Market, Inc. (CIK 103595) excluded fiscal 2026 non-GAAP special items from adjusted net income. Those items rel... | efdfffc23e2d4a8cebd3bb63fecb76690be44bd623fa9077605e436f7d122773 | development | provisional_machine_reviewed |
0.1.0 | financial-hard30-structured-1.0.0 | hard30/P008 | P008 | hard30_structured | evidence_selection | Claim: Northwest Bancshares, Inc. (CIK 1471265), Form 10-Q for the period ended September 30, 2025 (accession 0001471265-25-000161). Its provision for credit losses on loans for the six months ended June 30, 2025 was more than three times, but less than four times, its provision for credit losses on loans for the six m... | {"A": "Use only this evidence bundle: northwest_new_H33, northwest_new_H35. It must establish every material part of the claim without borrowing records from another candidate.", "B": "Use only this evidence bundle: northwest_new_H13, northwest_new_H14. It must establish every material part of the claim without borrowi... | {"evidence": [{"evidence_id": "northwest_new_H13", "metadata": {"document_key": "northwest_new", "company_cik": "1471265", "company_name": "northwest_new", "accession": "0001471265-25-000161", "document_id": "nwbi-20250930.htm", "form": "10-Q", "filed_date": "2025-11-10", "reporting_period_end": "2025-09-30", "date_bas... | C | {"example_id": "P008", "author_group": "bank_retail", "task": "evidence_selection", "question": "Claim: Northwest Bancshares, Inc. (CIK 1471265), Form 10-Q for the period ended September 30, 2025 (accession 0001471265-25-000161). Its provision for credit losses on loans for the six months ended June 30, 2025 was more t... | 785de348716d83ae807d5ca9c3339b072add71db5af2fba7ac2253712325aec2 | development | provisional_machine_reviewed |
0.1.0 | financial-hard30-structured-1.0.0 | hard30/P009 | P009 | hard30_structured | claim_verification | Claim: For the nine months ended September 30, 2025, the numerator Northwest Bancshares, Inc. (CIK 1471265) used for its reported diluted EPS was larger than the numerator it used for its reported basic EPS, and its diluted denominator exceeded its basic denominator by 752,606 shares. On unrounded figures, diluted EPS ... | {"SUPPORTED": "The supplied evidence establishes every material part of the claim. Explicit unit conversion and simple arithmetic are allowed. Judge literal factual support, not whether a separately labeled comparison would be analytically advisable.", "CONTRADICTED": "The supplied evidence establishes an incompatible ... | {"evidence": [{"evidence_id": "northwest_new_H1", "metadata": {"document_key": "northwest_new", "company_cik": "1471265", "company_name": "northwest_new", "accession": "0001471265-25-000161", "document_id": "nwbi-20250930.htm", "form": "10-Q", "filed_date": "2025-11-10", "reporting_period_end": "2025-09-30", "date_basi... | SUPPORTED | {"example_id": "P009", "author_group": "bank_retail", "task": "claim_verification", "question": "Claim: For the nine months ended September 30, 2025, the numerator Northwest Bancshares, Inc. (CIK 1471265) used for its reported diluted EPS was larger than the numerator it used for its reported basic EPS, and its diluted... | c879155adbc5e08b3b480e8bba030fee70f446bf0517376dcc2f144cef7b8c82 | development | provisional_machine_reviewed |
0.1.0 | financial-hard30-structured-1.0.0 | hard30/P010 | P010 | hard30_structured | claim_verification | Claim: Northwest Bancshares, Inc. (CIK 1471265), Form 10-Q for the period ended September 30, 2025. Exclude merger, asset disposition and restructuring expense from both quarters, and also exclude the day-1 provision for non-PCD loans acquired from Penns Woods from the 2025 quarter. On that basis, income before income ... | {"SUPPORTED": "The supplied evidence establishes every material part of the claim. Explicit unit conversion and simple arithmetic are allowed. Judge literal factual support, not whether a separately labeled comparison would be analytically advisable.", "CONTRADICTED": "The supplied evidence establishes an incompatible ... | {"evidence": [{"evidence_id": "northwest_new_H18", "metadata": {"document_key": "northwest_new", "company_cik": "1471265", "company_name": "northwest_new", "accession": "0001471265-25-000161", "document_id": "nwbi-20250930.htm", "form": "10-Q", "filed_date": "2025-11-10", "reporting_period_end": "2025-09-30", "date_bas... | INSUFFICIENT | {"example_id": "P010", "author_group": "bank_retail", "task": "claim_verification", "question": "Claim: Northwest Bancshares, Inc. (CIK 1471265), Form 10-Q for the period ended September 30, 2025. Exclude merger, asset disposition and restructuring expense from both quarters, and also exclude the day-1 provision for no... | 8539a09165e408e3fec95e967dc5bb0670b6ca66946054615e9cd47091fde7ee | development | provisional_machine_reviewed |
0.1.0 | financial-hard30-structured-1.0.0 | hard30/P011 | P011 | hard30_structured | reporting_period_comparability | Northwest Bancshares, Inc. (CIK 1471265), Form 10-Q for the period ended September 30, 2025. Quantity 1: 'Other revenue (1)' in the Banking Segment table, Quarter ended September 30, 2025 column. Quantity 2: the sum of the Quarter ended September 30, 2024 values of five consolidated income-statement rows: Gain on sale ... | {"COMPARABLE": "Every required constraint in the question’s explicit comparison rule is established by the supplied evidence.", "NOT_COMPARABLE": "At least one required constraint in the question’s rule is explicitly violated. An explicit violation takes precedence over other missing facts.", "INSUFFICIENT": "No requir... | {"evidence": [{"evidence_id": "northwest_new_H13", "metadata": {"document_key": "northwest_new", "company_cik": "1471265", "company_name": "northwest_new", "accession": "0001471265-25-000161", "document_id": "nwbi-20250930.htm", "form": "10-Q", "filed_date": "2025-11-10", "reporting_period_end": "2025-09-30", "date_bas... | COMPARABLE | {"example_id": "P011", "author_group": "bank_retail", "task": "reporting_period_comparability", "question": "Northwest Bancshares, Inc. (CIK 1471265), Form 10-Q for the period ended September 30, 2025. Quantity 1: 'Other revenue (1)' in the Banking Segment table, Quarter ended September 30, 2025 column. Quantity 2: the... | 2a36f8f0cc1cfac3d01100bc6f7291e527c4c98be055a0b4f419f8964e2af40a | development | provisional_machine_reviewed |
0.1.0 | financial-hard30-structured-1.0.0 | hard30/P012 | P012 | hard30_structured | reporting_period_comparability | Village Super Market, Inc. (CIK 103595), Form 10-K for the fiscal year ended July 25, 2026 (accession 0000103595-26-000018). Quantity 1: 36,564, the fiscal 2026 (year ended July 25, 2026) value of the 'Depreciation and amortization expense' row in the Consolidated Statements of Cash Flows. Quantity 2: 34,398, the fisca... | {"COMPARABLE": "Every required constraint in the question’s explicit comparison rule is established by the supplied evidence.", "NOT_COMPARABLE": "At least one required constraint in the question’s rule is explicitly violated. An explicit violation takes precedence over other missing facts.", "INSUFFICIENT": "No requir... | {"evidence": [{"evidence_id": "village_H22", "metadata": {"document_key": "village", "company_cik": "103595", "company_name": "VILLAGE SUPER MARKET INC", "accession": "0000103595-26-000018", "document_id": "vlgea-20260725.htm", "form": "10-K", "filed_date": "2026-10-08", "reporting_period_end": "2026-07-25", "date_basi... | NOT_COMPARABLE | {"example_id": "P012", "author_group": "bank_retail", "task": "reporting_period_comparability", "question": "Village Super Market, Inc. (CIK 103595), Form 10-K for the fiscal year ended July 25, 2026 (accession 0000103595-26-000018). Quantity 1: 36,564, the fiscal 2026 (year ended July 25, 2026) value of the 'Depreciat... | d16eaeaf70ad32e8e9b59f733c3d247298e81be621a6550528895e9a9c84fb8c | development | provisional_machine_reviewed |
0.1.0 | financial-hard30-structured-1.0.0 | hard30/P013 | P013 | hard30_structured | evidence_selection | Claim: Micron Technology, Inc.'s (CIK 723125) fiscal 2026 income tax provision, reduced by the qualified domestic minimum top-up taxes it incurred under Singapore's implementation of the OECD Pillar Two framework, was less than 6% of its fiscal 2026 income before income taxes. Judge each candidate bundle only on the re... | {"A": "Use only this evidence bundle: micron_H8, micron_H11, micron_H49. It must establish every material part of the claim without borrowing records from another candidate.", "B": "Use only this evidence bundle: micron_H8, micron_H11, micron_H47. It must establish every material part of the claim without borrowing rec... | {"evidence": [{"evidence_id": "micron_H8", "metadata": {"document_key": "micron", "company_cik": "723125", "company_name": "MICRON TECHNOLOGY INC", "accession": "0000723125-26-000023", "document_id": "mu-20260903.htm", "form": "10-K", "filed_date": "2026-10-09", "reporting_period_end": "2026-09-03", "date_basis": "cata... | A | {"example_id": "P013", "author_group": "micron", "task": "evidence_selection", "question": "Claim: Micron Technology, Inc.'s (CIK 723125) fiscal 2026 income tax provision, reduced by the qualified domestic minimum top-up taxes it incurred under Singapore's implementation of the OECD Pillar Two framework, was less than ... | b4b807059175fb9807e3744440af07a33c5405d6caaf90f9c88609d1cf47d35a | development | provisional_machine_reviewed |
0.1.0 | financial-hard30-structured-1.0.0 | hard30/P014 | P014 | hard30_structured | evidence_selection | Claim: Micron Technology, Inc.'s (CIK 723125) expenditures for property, plant, and equipment in the first three quarters of fiscal 2026 (fiscal year ended September 3, 2026), combined, were less than 1.8 times its expenditures for property, plant, and equipment in the fourth quarter of fiscal 2026. Judge each candidat... | {"A": "Use only this evidence bundle: micron_H16, micron_H19, micron_H20, micron_H18. It must establish every material part of the claim without borrowing records from another candidate.", "B": "Use only this evidence bundle: micron_H14, micron_H16, micron_H19, micron_H20. It must establish every material part of the c... | {"evidence": [{"evidence_id": "micron_H14", "metadata": {"document_key": "micron", "company_cik": "723125", "company_name": "MICRON TECHNOLOGY INC", "accession": "0000723125-26-000023", "document_id": "mu-20260903.htm", "form": "10-K", "filed_date": "2026-10-09", "reporting_period_end": "2026-09-03", "date_basis": "cat... | B | {"example_id": "P014", "author_group": "micron", "task": "evidence_selection", "question": "Claim: Micron Technology, Inc.'s (CIK 723125) expenditures for property, plant, and equipment in the first three quarters of fiscal 2026 (fiscal year ended September 3, 2026), combined, were less than 1.8 times its expenditures ... | 9ebe4cd40b5d8a41b69d45fb305933b69ad038ea375efa21c253e305cb13e79b | development | provisional_machine_reviewed |
0.1.0 | financial-hard30-structured-1.0.0 | hard30/P015 | P015 | hard30_structured | claim_verification | Claim: During fiscal 2026 (the year ended September 3, 2026), Micron Technology, Inc.'s (CIK 723125) retained earnings increased by at least the amount of its fiscal 2026 net income minus its fiscal 2026 dividends and dividend equivalents declared. Based only on the evidence packet, is the claim SUPPORTED, CONTRADICTED... | {"SUPPORTED": "The supplied evidence establishes every material part of the claim. Explicit unit conversion and simple arithmetic are allowed. Judge literal factual support, not whether a separately labeled comparison would be analytically advisable.", "CONTRADICTED": "The supplied evidence establishes an incompatible ... | {"evidence": [{"evidence_id": "micron_H38", "metadata": {"document_key": "micron", "company_cik": "723125", "company_name": "MICRON TECHNOLOGY INC", "accession": "0000723125-26-000023", "document_id": "mu-20260903.htm", "form": "10-K", "filed_date": "2026-10-09", "reporting_period_end": "2026-09-03", "date_basis": "cat... | CONTRADICTED | {"example_id": "P015", "author_group": "micron", "task": "claim_verification", "question": "Claim: During fiscal 2026 (the year ended September 3, 2026), Micron Technology, Inc.'s (CIK 723125) retained earnings increased by at least the amount of its fiscal 2026 net income minus its fiscal 2026 dividends and dividend e... | c78fb36beb4c3e536fd44f6aac9515a47a3d992258630da7f4e95f04777aba77 | development | provisional_machine_reviewed |
0.1.0 | financial-hard30-structured-1.0.0 | hard30/P016 | P016 | hard30_structured | claim_verification | Claim: Adding Micron Technology, Inc.'s (CIK 723125) fiscal 2026 patent license charges back to its fiscal 2026 net income, net of the charges' related income tax effect, would produce an amount greater than $85.43 billion. Based only on the evidence packet, is the claim SUPPORTED, CONTRADICTED or INSUFFICIENT? | {"SUPPORTED": "The supplied evidence establishes every material part of the claim. Explicit unit conversion and simple arithmetic are allowed. Judge literal factual support, not whether a separately labeled comparison would be analytically advisable.", "CONTRADICTED": "The supplied evidence establishes an incompatible ... | {"evidence": [{"evidence_id": "micron_H8", "metadata": {"document_key": "micron", "company_cik": "723125", "company_name": "MICRON TECHNOLOGY INC", "accession": "0000723125-26-000023", "document_id": "mu-20260903.htm", "form": "10-K", "filed_date": "2026-10-09", "reporting_period_end": "2026-09-03", "date_basis": "cata... | INSUFFICIENT | {"example_id": "P016", "author_group": "micron", "task": "claim_verification", "question": "Claim: Adding Micron Technology, Inc.'s (CIK 723125) fiscal 2026 patent license charges back to its fiscal 2026 net income, net of the charges' related income tax effect, would produce an amount greater than $85.43 billion. Base... | a620bbc8e1bceed29ca635d80f14a1e250d0e507164d6d8881d0c79428d84658 | development | provisional_machine_reviewed |
0.1.0 | financial-hard30-structured-1.0.0 | hard30/P017 | P017 | hard30_structured | reporting_period_comparability | Micron Technology, Inc. (CIK 723125), Form 10-K for the fiscal year ended September 3, 2026. Requested operation: year-over-year percentage change in book value per common share outstanding, September 3, 2026 versus August 28, 2025. Quantity 1: the Total Shareholders’ Equity balance as of September 3, 2026 in micron_H3... | {"COMPARABLE": "Every required constraint in the question’s explicit comparison rule is established by the supplied evidence.", "NOT_COMPARABLE": "At least one required constraint in the question’s rule is explicitly violated. An explicit violation takes precedence over other missing facts.", "INSUFFICIENT": "No requir... | {"evidence": [{"evidence_id": "micron_H38", "metadata": {"document_key": "micron", "company_cik": "723125", "company_name": "MICRON TECHNOLOGY INC", "accession": "0000723125-26-000023", "document_id": "mu-20260903.htm", "form": "10-K", "filed_date": "2026-10-09", "reporting_period_end": "2026-09-03", "date_basis": "cat... | NOT_COMPARABLE | {"example_id": "P017", "author_group": "micron", "task": "reporting_period_comparability", "question": "Micron Technology, Inc. (CIK 723125), Form 10-K for the fiscal year ended September 3, 2026. Requested operation: year-over-year percentage change in book value per common share outstanding, September 3, 2026 versus ... | d2cce918c95dfcf8888b1b399326c0bd209b301c44bfd96cf48e5188702c17e0 | development | provisional_machine_reviewed |
0.1.0 | financial-hard30-structured-1.0.0 | hard30/P018 | P018 | hard30_structured | reporting_period_comparability | Micron (CIK 723125), FY2026 Form 10-K. Operation: fiscal 2025 versus fiscal 2024 percentage change in adjusted operating income. Quantity 1: fiscal 2025 Operating income in micron_H8 plus the fiscal 2025 value in the Other operating (income) expense, net row: 9,770 + 100 = 9,870. Quantity 2: fiscal 2024 Operating incom... | {"COMPARABLE": "Every required constraint in the question’s explicit comparison rule is established by the supplied evidence.", "NOT_COMPARABLE": "At least one required constraint in the question’s rule is explicitly violated. An explicit violation takes precedence over other missing facts.", "INSUFFICIENT": "No requir... | {"evidence": [{"evidence_id": "micron_H8", "metadata": {"document_key": "micron", "company_cik": "723125", "company_name": "MICRON TECHNOLOGY INC", "accession": "0000723125-26-000023", "document_id": "mu-20260903.htm", "form": "10-K", "filed_date": "2026-10-09", "reporting_period_end": "2026-09-03", "date_basis": "cata... | COMPARABLE | {"example_id": "P018", "author_group": "micron", "task": "reporting_period_comparability", "question": "Micron (CIK 723125), FY2026 Form 10-K. Operation: fiscal 2025 versus fiscal 2024 percentage change in adjusted operating income. Quantity 1: fiscal 2025 Operating income in micron_H8 plus the fiscal 2025 value in the... | 606b3dbf058c31cfd743a262b04754a24d9828ebe51a5a8556567ebcd4409cd9 | development | provisional_machine_reviewed |
0.1.0 | financial-hard30-structured-1.0.0 | hard30/P019 | P019 | hard30_structured | evidence_selection | Claim: For Constellation Brands, Inc. (CIK 16918), unrealized gains and losses on cash flow hedges reduced other comprehensive income attributable to CBI by $22.9 million, net of tax, in the three months ended May 31, 2026. Judge each candidate bundle using only the records assigned to it. Which candidate bundle (A, B ... | {"A": "Use only this evidence bundle: constellation_H12, constellation_H31, constellation_H33. It must establish every material part of the claim without borrowing records from another candidate.", "B": "Use only this evidence bundle: constellation_H1, constellation_H6. It must establish every material part of the clai... | {"evidence": [{"evidence_id": "constellation_H12", "metadata": {"document_key": "constellation", "company_cik": "16918", "company_name": "CONSTELLATION BRANDS, INC.", "accession": "0000016918-26-000040", "document_id": "stz-20260831.htm", "form": "10-Q", "filed_date": "2026-10-07", "reporting_period_end": "2026-08-31",... | C | {"example_id": "P019", "author_group": "building_beverage", "task": "evidence_selection", "question": "Claim: For Constellation Brands, Inc. (CIK 16918), unrealized gains and losses on cash flow hedges reduced other comprehensive income attributable to CBI by $22.9 million, net of tax, in the three months ended May 31,... | 69dcd90482138fbb6b9f5d611368624d0a0e42df8f1a0acf2811939d112eecde | development | provisional_machine_reviewed |
0.1.0 | financial-hard30-structured-1.0.0 | hard30/P020 | P020 | hard30_structured | evidence_selection | Claim: For the six months ended August 29, 2026, Apogee Enterprises, Inc. (CIK 6845) adjusted net earnings divided by its weighted average diluted shares outstanding exceeded its reported diluted earnings per share by more than $0.10. Judge each candidate bundle using only the records assigned to it. Which candidate bu... | {"A": "Use only this evidence bundle: apogee_H6, apogee_H17. It must establish every material part of the claim without borrowing records from another candidate.", "B": "Use only this evidence bundle: apogee_H36, apogee_H6. It must establish every material part of the claim without borrowing records from another candid... | {"evidence": [{"evidence_id": "apogee_H36", "metadata": {"document_key": "apogee", "company_cik": "6845", "company_name": "APOGEE ENTERPRISES, INC.", "accession": "0000006845-26-000103", "document_id": "apog-20260829.htm", "form": "10-Q", "filed_date": "2026-10-06", "reporting_period_end": "2026-08-29", "date_basis": "... | NONE | {"example_id": "P020", "author_group": "building_beverage", "task": "evidence_selection", "question": "Claim: For the six months ended August 29, 2026, Apogee Enterprises, Inc. (CIK 6845) adjusted net earnings divided by its weighted average diluted shares outstanding exceeded its reported diluted earnings per share by... | efca3b3c68ffaeb51002b897ad371585d5f0a86cbedecb34b27d14a731eceb96 | development | provisional_machine_reviewed |
0.1.0 | financial-hard30-structured-1.0.0 | hard30/P021 | P021 | hard30_structured | claim_verification | Claim: For the three months ended August 29, 2026, the amount by which Apogee Enterprises, Inc. (CIK 6845) adjusted net earnings exceeded its GAAP net earnings was smaller than the total pretax acquisition-related costs, at the segments and at Corporate combined, that the company identified for that quarter in its reco... | {"SUPPORTED": "The supplied evidence establishes every material part of the claim. Explicit unit conversion and simple arithmetic are allowed. Judge literal factual support, not whether a separately labeled comparison would be analytically advisable.", "CONTRADICTED": "The supplied evidence establishes an incompatible ... | {"evidence": [{"evidence_id": "apogee_H36", "metadata": {"document_key": "apogee", "company_cik": "6845", "company_name": "APOGEE ENTERPRISES, INC.", "accession": "0000006845-26-000103", "document_id": "apog-20260829.htm", "form": "10-Q", "filed_date": "2026-10-06", "reporting_period_end": "2026-08-29", "date_basis": "... | SUPPORTED | {"example_id": "P021", "author_group": "building_beverage", "task": "claim_verification", "question": "Claim: For the three months ended August 29, 2026, the amount by which Apogee Enterprises, Inc. (CIK 6845) adjusted net earnings exceeded its GAAP net earnings was smaller than the total pretax acquisition-related cos... | a9e4a512c94c623f9e2d793c962f906a229e66a602de7be194b6705f1379d9a3 | development | provisional_machine_reviewed |
0.1.0 | financial-hard30-structured-1.0.0 | hard30/P022 | P022 | hard30_structured | claim_verification | Claim: For Constellation Brands, Inc. (CIK 16918), the provision for income taxes for the three months ended May 31, 2026 was at least 15% of income before income taxes for that same three-month period. Based only on the evidence packet, is the claim SUPPORTED, CONTRADICTED or INSUFFICIENT? | {"SUPPORTED": "The supplied evidence establishes every material part of the claim. Explicit unit conversion and simple arithmetic are allowed. Judge literal factual support, not whether a separately labeled comparison would be analytically advisable.", "CONTRADICTED": "The supplied evidence establishes an incompatible ... | {"evidence": [{"evidence_id": "constellation_H6", "metadata": {"document_key": "constellation", "company_cik": "16918", "company_name": "CONSTELLATION BRANDS, INC.", "accession": "0000016918-26-000040", "document_id": "stz-20260831.htm", "form": "10-Q", "filed_date": "2026-10-07", "reporting_period_end": "2026-08-31", ... | CONTRADICTED | {"example_id": "P022", "author_group": "building_beverage", "task": "claim_verification", "question": "Claim: For Constellation Brands, Inc. (CIK 16918), the provision for income taxes for the three months ended May 31, 2026 was at least 15% of income before income taxes for that same three-month period. Based only on ... | a92b1b196b615189588b7f596452376a43f512e9a9e2d16fb94257290fb08ae6 | development | provisional_machine_reviewed |
0.1.0 | financial-hard30-structured-1.0.0 | hard30/P023 | P023 | hard30_structured | reporting_period_comparability | Constellation Brands, Inc. (CIK 16918), Form 10-Q for the period ended August 31, 2026. Quantity 1: Wine and Spirits gross profit of 134.6 in the 'SixMonths2027' column of the gross profit table (constellation_H48). Quantity 2: Wine and Spirits gross profit of 150.9 in the 'SixMonths2026' column of the same table. Inte... | {"COMPARABLE": "Every required constraint in the question’s explicit comparison rule is established by the supplied evidence.", "NOT_COMPARABLE": "At least one required constraint in the question’s rule is explicitly violated. An explicit violation takes precedence over other missing facts.", "INSUFFICIENT": "No requir... | {"evidence": [{"evidence_id": "constellation_H48", "metadata": {"document_key": "constellation", "company_cik": "16918", "company_name": "CONSTELLATION BRANDS, INC.", "accession": "0000016918-26-000040", "document_id": "stz-20260831.htm", "form": "10-Q", "filed_date": "2026-10-07", "reporting_period_end": "2026-08-31",... | COMPARABLE | {"example_id": "P023", "author_group": "building_beverage", "task": "reporting_period_comparability", "question": "Constellation Brands, Inc. (CIK 16918), Form 10-Q for the period ended August 31, 2026. Quantity 1: Wine and Spirits gross profit of 134.6 in the 'SixMonths2027' column of the gross profit table (constella... | 1e6d588ede429ef75d23d5a29428927a642ca09595309f122b8713f85c250b42 | development | provisional_machine_reviewed |
0.1.0 | financial-hard30-structured-1.0.0 | hard30/P024 | P024 | hard30_structured | reporting_period_comparability | Apogee Enterprises, Inc. (CIK 6845), Form 10-Q for the period ended August 29, 2026. Quantity 1: Architectural Glass 'Adjusted EBITDA' of $12,992 for the three months ended August 29, 2026 (apogee_H24). Quantity 2: Architectural Glass 'Adjusted EBITDA' of $11,647 for the three months ended August 30, 2025 (apogee_H26).... | {"COMPARABLE": "Every required constraint in the question’s explicit comparison rule is established by the supplied evidence.", "NOT_COMPARABLE": "At least one required constraint in the question’s rule is explicitly violated. An explicit violation takes precedence over other missing facts.", "INSUFFICIENT": "No requir... | {"evidence": [{"evidence_id": "apogee_H24", "metadata": {"document_key": "apogee", "company_cik": "6845", "company_name": "APOGEE ENTERPRISES, INC.", "accession": "0000006845-26-000103", "document_id": "apog-20260829.htm", "form": "10-Q", "filed_date": "2026-10-06", "reporting_period_end": "2026-08-29", "date_basis": "... | NOT_COMPARABLE | {"example_id": "P024", "author_group": "building_beverage", "task": "reporting_period_comparability", "question": "Apogee Enterprises, Inc. (CIK 6845), Form 10-Q for the period ended August 29, 2026. Quantity 1: Architectural Glass 'Adjusted EBITDA' of $12,992 for the three months ended August 29, 2026 (apogee_H24). Qu... | dec38121a684f3e08b3b2b1f3b1e9f41cd1e1db1737c79838aa20c78aeaaf0ce | development | provisional_machine_reviewed |
0.1.0 | financial-hard30-structured-1.0.0 | hard30/P025 | P025 | hard30_structured | evidence_selection | Claim: For the three months ended September 30, 2026, Delta Air Lines, Inc. (CIK 27904) had an operating margin above 9% when measured as (total revenue, adjusted minus operating expense, adjusted) divided by total revenue, adjusted. That margin was more than 2 percentage points above its GAAP operating margin (operati... | {"A": "Use only this evidence bundle: delta_H19, delta_H7. It must establish every material part of the claim without borrowing records from another candidate.", "B": "Use only this evidence bundle: delta_H8, delta_H9, delta_H36. It must establish every material part of the claim without borrowing records from another ... | {"evidence": [{"evidence_id": "delta_H19", "metadata": {"document_key": "delta", "company_cik": "27904", "company_name": "DELTA AIR LINES, INC.", "accession": "0000027904-26-000038", "document_id": "dal-20260930.htm", "form": "10-Q", "filed_date": "2026-10-09", "reporting_period_end": "2026-09-30", "date_basis": "catal... | A | {"example_id": "P025", "author_group": "aviation", "task": "evidence_selection", "question": "Claim: For the three months ended September 30, 2026, Delta Air Lines, Inc. (CIK 27904) had an operating margin above 9% when measured as (total revenue, adjusted minus operating expense, adjusted) divided by total revenue, ad... | 818d964e0e2a778708dc1f40fed263ee04f5b271d2d16da1541ab50a264e3066 | development | provisional_machine_reviewed |
0.1.0 | financial-hard30-structured-1.0.0 | hard30/P026 | P026 | hard30_structured | evidence_selection | Claim: For Delta Air Lines, Inc. (CIK 27904), the refinery segment's third-party sales were more than five times its sales to the airline segment in the three months ended September 30, 2025. In the three months ended September 30, 2026, the same multiple exceeded seven. Judge each candidate bundle only on its own reco... | {"A": "Use only this evidence bundle: delta_H19, delta_H42. It must establish every material part of the claim without borrowing records from another candidate.", "B": "Use only this evidence bundle: delta_H19, delta_H12. It must establish every material part of the claim without borrowing records from another candidat... | {"evidence": [{"evidence_id": "delta_H19", "metadata": {"document_key": "delta", "company_cik": "27904", "company_name": "DELTA AIR LINES, INC.", "accession": "0000027904-26-000038", "document_id": "dal-20260930.htm", "form": "10-Q", "filed_date": "2026-10-09", "reporting_period_end": "2026-09-30", "date_basis": "catal... | B | {"example_id": "P026", "author_group": "aviation", "task": "evidence_selection", "question": "Claim: For Delta Air Lines, Inc. (CIK 27904), the refinery segment's third-party sales were more than five times its sales to the airline segment in the three months ended September 30, 2025. In the three months ended Septembe... | 4a66332b5196829b306a9bc5f60ee6f86d5362160c59a64f2e04b1a079b59ec9 | development | provisional_machine_reviewed |
0.1.0 | financial-hard30-structured-1.0.0 | hard30/P027 | P027 | hard30_structured | claim_verification | Claim: During 2024, Harbor Diversified, Inc. (CIK 899394) eliminated its Series C Preferred Stock. Fewer than 20% of the preferred shares outstanding at December 31, 2023 were converted into 16.5 million common shares. The remaining shares were redeemed for $10.7 million of cash (rounded to the nearest $0.1 million). B... | {"SUPPORTED": "The supplied evidence establishes every material part of the claim. Explicit unit conversion and simple arithmetic are allowed. Judge literal factual support, not whether a separately labeled comparison would be analytically advisable.", "CONTRADICTED": "The supplied evidence establishes an incompatible ... | {"evidence": [{"evidence_id": "harbor_H22", "metadata": {"document_key": "harbor", "company_cik": "899394", "company_name": "HARBOR DIVERSIFIED, INC.", "accession": "0000899394-26-000033", "document_id": "hrbr-20251231.htm", "form": "10-K", "filed_date": "2026-10-09", "reporting_period_end": "2025-12-31", "date_basis":... | SUPPORTED | {"example_id": "P027", "author_group": "aviation", "task": "claim_verification", "question": "Claim: During 2024, Harbor Diversified, Inc. (CIK 899394) eliminated its Series C Preferred Stock. Fewer than 20% of the preferred shares outstanding at December 31, 2023 were converted into 16.5 million common shares. The rem... | c3affdcc648f6c4f85a7a3a3110233547a4c86f197246d8a29d454a7d6749c1f | development | provisional_machine_reviewed |
0.1.0 | financial-hard30-structured-1.0.0 | hard30/P028 | P028 | hard30_structured | claim_verification | Claim: If Delta Air Lines, Inc.'s (CIK 27904) diluted earnings per share for the three months ended September 30, 2026 is recomputed to exclude the after-tax effect of 'MTM adjustments and settlements on hedges', with the reported diluted share count unchanged, the result is more than $1.38 per diluted share. Based onl... | {"SUPPORTED": "The supplied evidence establishes every material part of the claim. Explicit unit conversion and simple arithmetic are allowed. Judge literal factual support, not whether a separately labeled comparison would be analytically advisable.", "CONTRADICTED": "The supplied evidence establishes an incompatible ... | {"evidence": [{"evidence_id": "delta_H1", "metadata": {"document_key": "delta", "company_cik": "27904", "company_name": "DELTA AIR LINES, INC.", "accession": "0000027904-26-000038", "document_id": "dal-20260930.htm", "form": "10-Q", "filed_date": "2026-10-09", "reporting_period_end": "2026-09-30", "date_basis": "catalo... | INSUFFICIENT | {"example_id": "P028", "author_group": "aviation", "task": "claim_verification", "question": "Claim: If Delta Air Lines, Inc.'s (CIK 27904) diluted earnings per share for the three months ended September 30, 2026 is recomputed to exclude the after-tax effect of 'MTM adjustments and settlements on hedges', with the repo... | 8bb9ea7acdc981f6b69dedab11615fe693ad6989d15af19bf80a55e21eea9668 | development | provisional_machine_reviewed |
0.1.0 | financial-hard30-structured-1.0.0 | hard30/P029 | P029 | hard30_structured | reporting_period_comparability | Delta Air Lines, Inc. (CIK 27904), Form 10-Q for the period ended September 30, 2026 (accession 0000027904-26-000038). Requested operation: the year-over-year change in the refinery segment's operating income/(loss) for the six months ended June 30, comparing 2026 with 2025. Derive each year's six-month amount from the... | {"COMPARABLE": "Every required constraint in the question’s explicit comparison rule is established by the supplied evidence.", "NOT_COMPARABLE": "At least one required constraint in the question’s rule is explicitly violated. An explicit violation takes precedence over other missing facts.", "INSUFFICIENT": "No requir... | {"evidence": [{"evidence_id": "delta_H10", "metadata": {"document_key": "delta", "company_cik": "27904", "company_name": "DELTA AIR LINES, INC.", "accession": "0000027904-26-000038", "document_id": "dal-20260930.htm", "form": "10-Q", "filed_date": "2026-10-09", "reporting_period_end": "2026-09-30", "date_basis": "catal... | COMPARABLE | {"example_id": "P029", "author_group": "aviation", "task": "reporting_period_comparability", "question": "Delta Air Lines, Inc. (CIK 27904), Form 10-Q for the period ended September 30, 2026 (accession 0000027904-26-000038). Requested operation: the year-over-year change in the refinery segment's operating income/(loss... | e7b32077e243bb80b65fc9e9162ec52a9c6f3464aa2faa87c9dc716b2125ed4f | development | provisional_machine_reviewed |
0.1.0 | financial-hard30-structured-1.0.0 | hard30/P030 | P030 | hard30_structured | reporting_period_comparability | Delta Air Lines, Inc. (CIK 27904), Form 10-Q for the period ended September 30, 2026 (accession 0000027904-26-000038). Requested operation: the year-over-year change in Delta's third-quarter operating cost excluding third-party refinery sales. Quantity 1 (three months ended September 30, 2026): 16,098, computed from th... | {"COMPARABLE": "Every required constraint in the question’s explicit comparison rule is established by the supplied evidence.", "NOT_COMPARABLE": "At least one required constraint in the question’s rule is explicitly violated. An explicit violation takes precedence over other missing facts.", "INSUFFICIENT": "No requir... | {"evidence": [{"evidence_id": "delta_H10", "metadata": {"document_key": "delta", "company_cik": "27904", "company_name": "DELTA AIR LINES, INC.", "accession": "0000027904-26-000038", "document_id": "dal-20260930.htm", "form": "10-Q", "filed_date": "2026-10-09", "reporting_period_end": "2026-09-30", "date_basis": "catal... | NOT_COMPARABLE | {"example_id": "P030", "author_group": "aviation", "task": "reporting_period_comparability", "question": "Delta Air Lines, Inc. (CIK 27904), Form 10-Q for the period ended September 30, 2026 (accession 0000027904-26-000038). Requested operation: the year-over-year change in Delta's third-quarter operating cost excludin... | f3d761d052cfc10d01235a7f4ef80acfd049313d5e8f41ff2e98ed1dadfb2300 | development | provisional_machine_reviewed |
Subsets and Splits
No community queries yet
The top public SQL queries from the community will appear here once available.