COMM_CAPL 2023-06-30 Q2

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.

Metric	Value	Evidence / page extract
Revenue	1 145.4	—
Operating profit	27.85	—
D&A	19.3	Row: derived: same-row components · dashboard=19.298 mln — derived: same-row components
EBITDA	47.15	—
Net profit	14.54	—
Cash	4.491	—
Debt short	35.08	—
Debt long	887.34	—
Net debt	917.93	Components: short debt 35.08 + long debt 887.34 + other financial liab. 0 + NCI 0 − cash 4.491 = net debt 917.93.Row: debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components) · dashboard=917.926 mln — debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components)
Operating CF	35.73	—
Investing CF	-1.308	—
Assets	1 217.58	—
Equity	55.58	Row: was 28.3, which is this line on a different basis from the rest of the card: 46 of its periods satisfy assets = equity + liabilities exactly and these do not, by a steady 2.2% of assets. Restated to the basis the card balances on, assets 1217.6 less liabilities 1162.0 · dashboard=55.575 mln — was 28.3, which is this line on a different basis from the rest of the card: 46 of its periods satisfy assets = equity + ...

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)	35
Long-term debt (incl. LT leases)	887
− Cash & equivalents	4
Net debt	918

EBITDA	47	4.1% of revenue
− D&A	19
= Operating profit (EBIT)	28	✓ 2.4% of revenue
− Finance costs	11
= Pre-tax profit	17	1.5% of revenue
− Income tax	3
= Net profit	15	1.3% of revenue

P&L (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Revenue	`RevenueFromContractWithCustomerIncludingAssessedTax`	1 145.4
Gross profit	`GrossProfit`	97.72
Operating expenses	`OperatingExpenses`	76.57
Selling, general and administrative	`SellingGeneralAndAdministrativeExpense`	7.475
Operating income (loss)	`OperatingIncomeLoss`	27.85
Interest expense	`InterestExpense`	10.68
Income tax expense (benefit)	`IncomeTaxExpenseBenefit`	2.797
Net income (loss)	`ProfitLoss`	14.54
Depreciation & amortization	`DepreciationDepletionAndAmortization`	19.3
EBITDA (OP + D&A)	`OperatingIncomeLoss+DepreciationDepletionAndAmortization`	47.15

Balance sheet (US-GAAP, point in time)

Line item	XBRL tag	Value (USD mln)
Total assets	`Assets`	1 217.58
Cash and equivalents	`CashAndCashEquivalentsAtCarryingValue`	4.491
Receivables (net)	`AccountsReceivableNetCurrent`	34.73
Inventory (net)	`InventoryNet`	51.97
PP&E (net)	`PropertyPlantAndEquipmentNet`	709.1
Goodwill	`Goodwill`	99.41
Total liabilities	`Liabilities`	1 161.98
Long-term debt	`LongTermDebtAndCapitalLeaseObligations`	760.06
Stockholders' equity	`PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest`	28.34
Current / short-term debt (sum of tags)	`DebtCurrent+…`	35.08

Cash flow (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Operating cash flow	`NetCashProvidedByUsedInOperatingActivities`	35.73
Investing cash flow	`NetCashProvidedByUsedInInvestingActivities`	-1.308
Financing cash flow	`NetCashProvidedByUsedInFinancingActivities`	-37.44
Capex (PP&E purchases)	`PaymentsToAcquirePropertyPlantAndEquipment`	5.327

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 (1,218) ≈ TL (1,162) + TE (56); residual +0 within 1%.
✓	Net debt formula	net_debt 918 matches \|debt_short\|+\|debt_long\|+\|other\|+\|NCI\|−\|cash\| = 918.
✓	EBITDA = OP + D&A	EBITDA (47) ≈ OP (28) + D&A (19) = 47.
✓	Net profit vs operating profit	Net profit (15) sits within a plausible band vs operating profit (28).
✓	Cash ≤ total assets	Cash (4) ≤ total assets (1,218).

COMM_CAPL 2023-06-30 Q2 — report review