COMM_BATL 2024-09-30 Q3

Status: OK; Currency: USD; Amounts unit: millions; Forms: ✓ ✓ ✓

To recalculate statement detection and previews from the PDF, use this link The default link runs in the background: a status panel shows phase, elapsed time, rough ETA, CUDA vs CPU, and OOM hints, then loads the finished report. Heavy mode with refresh does this automatically so reverse proxies do not return 502. Add &sync=1 only for one long blocking request (not recommended). You can use ?refresh=1, ?recalc=1, ?nocache=1, or ?recompute=1 on the URL. (block in the browser until done: synchronous refresh)

Default view is fast (metric table + statement page numbers only) so reverse proxies do not time out. Use ?heavy=1 when you need embedded page images and Camelot tables.

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	45.27	—
Operating profit	1.054	—
D&A	12.53	Row: derived: same-row components · dashboard=12.533 mln — derived: same-row components
EBITDA	13.59	—
Net profit	21.63	—
Cash	29.83	—
Debt short	50.63	—
Debt long	92.67	—
Net debt	113.46	Components: short debt 50.63 + long debt 92.67 + other financial liab. 0 + NCI 0 − cash 29.83 = net debt 113.46.Row: debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components) · dashboard=113.462 mln — debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components)
Operating CF	-5.072	—
Investing CF	-6.88	—
Assets	458.02	—
Equity	34.98	—

Net debt structure (leases included, IFRS 16)

EBITDA → net profit bridge

Finance income/costs and tax come from the primary source (IFRS/XBRL); the other line balances the walk to pre-tax profit.

Structured statements (SEC US-GAAP)

Short-term debt (incl. ST leases)	51
Long-term debt (incl. LT leases)	93
− Cash & equivalents	30
Net debt	113

EBITDA	14	30.0% of revenue
− D&A	13
= Operating profit (EBIT)	1	✓ 2.3% of revenue
+ Finance income	0
− Finance costs	7
+ Other (FX and misc.) — derived	27
= Pre-tax profit	22	47.8% of revenue
− Income tax	0
= Net profit	22	47.8% of revenue

P&L (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Revenue	`Revenues`	45.27
Costs and expenses	`CostsAndExpenses`	44.21
Operating income (loss)	`OperatingIncomeLoss`	1.054
Interest expense	`InterestExpense`	6.873
Income tax expense (benefit)	`IncomeTaxExpenseBenefit`	0
Net income (loss)	`NetIncomeLoss`	21.63
Depreciation & amortization	`ResultsOfOperationsDepreciationDepletionAmortizationAndAccretion`	12.53
EBITDA (OP + D&A)	`OperatingIncomeLoss+DepreciationDepletionAndAmortization`	13.59

Balance sheet (US-GAAP, point in time)

Line item	XBRL tag	Value (USD mln)
Total assets	`Assets`	458.02
Cash and equivalents	`CashAndCashEquivalentsAtCarryingValue`	29.83
Receivables (net)	`AccountsReceivableNetCurrent`	21.06
PP&E (net)	`PropertyPlantAndEquipmentNet`	2.356
Long-term debt	`LongTermDebtNoncurrent`	92.67
Stockholders' equity	`StockholdersEquity`	34.98
Current / short-term debt (sum of tags)	`DebtCurrent+…`	50.63

Cash flow (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Operating cash flow	`NetCashProvidedByUsedInOperatingActivities`	-5.072
Investing cash flow	`NetCashProvidedByUsedInInvestingActivities`	-6.88
Financing cash flow	`NetCashProvidedByUsedInFinancingActivities`	-12.64

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)	TA (458) ≈ TL (423) + TE (35); residual +0 within 1%.
✓	Net debt formula	net_debt 113 matches \|debt_short\|+\|debt_long\|+\|other\|+\|NCI\|−\|cash\| = 113.
✓	EBITDA = OP + D&A	EBITDA (14) ≈ OP (1) + D&A (13) = 14.
⚠	Net profit vs operating profit	Net profit (22) > 1.5× operating profit (1) — implies a large non-operating gain (asset disposal, FX, one-off). Check the column mapping if no such item is reported.
✓	Cash ≤ total assets	Cash (30) ≤ total assets (458).

COMM_BATL 2024-09-30 Q3 — report review