COMM_CAPL 2026-03-31 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.

Metric	Value	Evidence / page extract
Revenue	841.83	—
Operating profit	23.75	—
D&A	17.06	Row: derived: same-row components · dashboard=17.062 mln — derived: same-row components
EBITDA	40.81	—
Net profit	10.66	—
Cash	7.349	—
Debt short	25.32	—
Debt long	812.35	Row: the stored value 812.345 was a placeholder - its digits ran consecutively; replaced from SEC XBRL LongTermDebt(LongTermDebt(instant)) · dashboard=812.345 mln — the stored value 812.345 was a placeholder - its digits ran consecutively; replaced from SEC XBRL LongTermDebt(LongTermDebt(instant))
Net debt	830.32	Components: short debt 25.32 + long debt 812.35 + other financial liab. 0 + NCI 0 − cash 7.349 = net debt 830.32.Row: debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components) · dashboard=830.321 mln — debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components)
Operating CF	27.88	—
Investing CF	7.843	—
Assets	1 002.8	—
Equity	-109.43	—

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)	25
Long-term debt (incl. LT leases)	812
− Cash & equivalents	7
Net debt	830

EBITDA	41	4.8% of revenue
− D&A	17
= Operating profit (EBIT)	24	✓ 2.8% of revenue
− Finance costs	11
= Pre-tax profit	13	1.6% of revenue
− Income tax	2
= Net profit	11	1.3% of revenue

P&L (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Revenue	`RevenueFromContractWithCustomerIncludingAssessedTax`	841.83
Gross profit	`GrossProfit`	97.62
Operating expenses	`OperatingExpenses`	79.99
Selling, general and administrative	`SellingGeneralAndAdministrativeExpense`	6.491
Operating income (loss)	`OperatingIncomeLoss`	23.75
Interest expense	`InterestExpense`	10.75
Income tax expense (benefit)	`IncomeTaxExpenseBenefit`	2.498
Net income (loss)	`ProfitLoss`	10.66
Depreciation & amortization	`DepreciationDepletionAndAmortization`	17.06
EBITDA (OP + D&A)	`OperatingIncomeLoss+DepreciationDepletionAndAmortization`	40.81

Balance sheet (US-GAAP, point in time)

Line item	XBRL tag	Value (USD mln)
Total assets	`Assets`	1 002.8
Cash and equivalents	`CashAndCashEquivalentsAtCarryingValue`	7.349
Receivables (net)	`AccountsReceivableNetCurrent`	31.14
Inventory (net)	`InventoryNet`	65.06
PP&E (net)	`PropertyPlantAndEquipmentNet`	589.38
Goodwill	`Goodwill`	99.41
Total liabilities	`Liabilities`	1 081.25
Long-term debt	`LongTermDebtAndCapitalLeaseObligations`	726.2
Stockholders' equity	`PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest`	-109.43
Current / short-term debt (sum of tags)	`DebtCurrent+…`	25.32

Cash flow (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Operating cash flow	`NetCashProvidedByUsedInOperatingActivities`	27.88
Investing cash flow	`NetCashProvidedByUsedInInvestingActivities`	7.843
Financing cash flow	`NetCashProvidedByUsedInFinancingActivities`	-31.51
Capex (PP&E purchases)	`PaymentsToAcquirePropertyPlantAndEquipment`	3.425

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 (1,003) ≈ TL (1,112) + TE (-109); residual +0 within 1%.
✓	Net debt formula	net_debt 830 matches \|debt_short\|+\|debt_long\|+\|other\|+\|NCI\|−\|cash\| = 830.
✓	EBITDA = OP + D&A	EBITDA (41) ≈ OP (24) + D&A (17) = 41.
✓	Net profit vs operating profit	Net profit (11) sits within a plausible band vs operating profit (24).
✓	Cash ≤ total assets	Cash (7) ≤ total assets (1,003).

COMM_CAPL 2026-03-31 Q1 — report review