COMM_AREC 2023-12-31 FY

Status: OK — incomplete — unset metrics listed below; Currency: USD; Amounts unit: millions; Forms: ✓ ✓ ✓

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Metric mapping (value → extracted evidence)

Metric values use dashboard units where applicable; evidence is the stored snippet from the PDF text layer or OCR used during extraction.

Metric	Value	Evidence / page extract
Revenue	16.74	—
Operating profit	-11.42	—
D&A	1.288	Row: derived: same-row components · dashboard=1.288 mln — derived: same-row components
EBITDA	-10.13	—
Net profit	11.46	—
Cash	5.078	—
Debt short	5.669	—
Debt long	—	—
Net debt	0.5916	Components: short debt 5.669 + long debt 0 + other financial liab. 0 + NCI 0 − cash 5.078 = net debt 0.5916.Row: debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components) · dashboard=0.592 mln — debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components)
Operating CF	-14.52	—
Investing CF	-28.83	—
Assets	91.75	—
Equity	0.2238	—

Structured statements (SEC US-GAAP)

P&L (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Revenue	`Revenues`	16.74
Operating expenses	`OperatingExpenses`	28.17
Operating income (loss)	`OperatingIncomeLoss`	-11.42
Interest expense	`InterestExpense`	1.337
Net income (loss)	`NetIncomeLoss`	11.46

Balance sheet (US-GAAP, point in time)

Line item	XBRL tag	Value (USD mln)
Total assets	`Assets`	91.75
Cash and equivalents	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents`	5.078
Receivables (net)	`AccountsReceivableNetCurrent`	0
Inventory (net)	`InventoryNet`	0.054
PP&E (net)	`PropertyPlantAndEquipmentNet`	15.34
Total liabilities	`Liabilities`	91.52
Stockholders' equity	`StockholdersEquity`	0.2238
Current / short-term debt (sum of tags)	`DebtCurrent+…`	5.669

Cash flow (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Operating cash flow	`NetCashProvidedByUsedInOperatingActivities`	-14.52
Investing cash flow	`NetCashProvidedByUsedInInvestingActivities`	-28.83
Financing cash flow	`NetCashProvidedByUsedInFinancingActivities`	37.39

Source: data.sec.gov company facts. Quarterly cash-flow lines use the same incremental YTD logic as dashboard totals. Not all filers tag every line; tags are US-GAAP labels from the API.

Statement pages (discovery)

Statement previews & reconstructed tables

Page previews unavailable (missing PDF, no discovery pages, or PDF renderer not available).

✓	Balance sheet identity (A = L + E)	Implied total liabilities (TA − TE) = 92; known debt components fit within that envelope.
✓	Net debt formula	net_debt 1 matches \|debt_short\|+\|debt_long\|+\|other\|+\|NCI\|−\|cash\| = 1.
✓	EBITDA = OP + D&A	EBITDA (-10) ≈ OP (-11) + D&A (1) = -10.
⚠	Net profit vs operating profit	Operating loss (-11) but net profit (11) — non-operating gain dominated; verify column mapping.
✓	Cash ≤ total assets	Cash (5) ≤ total assets (92).

COMM_AREC 2023-12-31 FY — report review