COMM_CAPL 2023-03-31 Q1

Status: OK; 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.

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)

Metric	Value	Evidence / page extract
Revenue	1 016.16	—
Operating profit	9.11	—
D&A	19.82	Row: derived: same-row components · dashboard=19.820 mln — derived: same-row components
EBITDA	28.93	—
Net profit	-0.979	—
Cash	7.517	—
Debt short	35.29	—
Debt long	908.41	—
Net debt	936.18	Components: short debt 35.29 + long debt 908.41 + other financial liab. 0 + NCI 0 − cash 7.517 = net debt 936.18.Row: debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components) · dashboard=936.179 mln — debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components)
Operating CF	11.54	—
Investing CF	-5.38	—
Assets	1 223.74	—
Equity	28.83	—

Short-term debt (incl. ST leases)	35
Long-term debt (incl. LT leases)	908
− Cash & equivalents	8
Net debt	936

EBITDA	29	2.8% of revenue
− D&A	20
= Operating profit (EBIT)	9	✓ 0.9% of revenue
− Finance costs	12
= Pre-tax profit	-3	-0.3% of revenue
+ Tax benefit	2
= Net profit	-1	-0.1% of revenue

P&L (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Revenue	`RevenueFromContractWithCustomerIncludingAssessedTax`	1 016.16
Gross profit	`GrossProfit`	82.06
Operating expenses	`OperatingExpenses`	71.18
Selling, general and administrative	`SellingGeneralAndAdministrativeExpense`	5.739
Operating income (loss)	`OperatingIncomeLoss`	9.11
Interest expense	`InterestExpense`	12.01
Income tax expense (benefit)	`IncomeTaxExpenseBenefit`	-1.662
Net income (loss)	`ProfitLoss`	-0.979
Depreciation & amortization	`DepreciationDepletionAndAmortization`	19.82
EBITDA (OP + D&A)	`OperatingIncomeLoss+DepreciationDepletionAndAmortization`	28.93

Balance sheet (US-GAAP, point in time)

Line item	XBRL tag	Value (USD mln)
Total assets	`Assets`	1 223.74
Cash and equivalents	`CashAndCashEquivalentsAtCarryingValue`	7.517
Receivables (net)	`AccountsReceivableNetCurrent`	28.57
Inventory (net)	`InventoryNet`	47.91
PP&E (net)	`PropertyPlantAndEquipmentNet`	716.92
Goodwill	`Goodwill`	99.41
Total liabilities	`Liabilities`	1 168.15
Long-term debt	`LongTermDebtAndCapitalLeaseObligations`	776.98
Stockholders' equity	`PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest`	28.83
Current / short-term debt (sum of tags)	`DebtCurrent+…`	35.29

Cash flow (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Operating cash flow	`NetCashProvidedByUsedInOperatingActivities`	11.54
Investing cash flow	`NetCashProvidedByUsedInInvestingActivities`	-5.38
Financing cash flow	`NetCashProvidedByUsedInFinancingActivities`	-14.7
Capex (PP&E purchases)	`PaymentsToAcquirePropertyPlantAndEquipment`	6.001

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 = TL + TE failed: TA=1,224, TL+TE=1,197, diff=+27 (2.2% of TA).
✓	Net debt formula	net_debt 936 matches \|debt_short\|+\|debt_long\|+\|other\|+\|NCI\|−\|cash\| = 936.
✓	EBITDA = OP + D&A	EBITDA (29) ≈ OP (9) + D&A (20) = 29.
✓	Net profit vs operating profit	Net profit (-1) sits within a plausible band vs operating profit (9).
✓	Cash ≤ total assets	Cash (8) ≤ total assets (1,224).

COMM_CAPL 2023-03-31 Q1 — report review