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COMM_EPM 2023-12-31 Q2 — report review

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

Report published: Not stored for this period — set financial_report_date on the row (EDGAR filingDate, KASE change_date, or manual_catalog).

Full financial report: Link

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.

MetricValueEvidence / page extract
Revenue21.02
Operating profit1.6Row: SEC XBRL OperatingIncomeLoss(direct); sanity-gap targeted fill · dashboard=1.600 mln — SEC XBRL OperatingIncomeLoss(direct); sanity-gap targeted fill
D&A4.564Row: derived: same-row components · dashboard=4.564 mln — derived: same-row components
EBITDA6.164
Net profit1.1Row: SEC XBRL NetIncomeLoss(direct); quarterly gap sweep 2026-07-15 · dashboard=1.100 mln — SEC XBRL NetIncomeLoss(direct); quarterly gap sweep 2026-07-15
Cash8.46
Debt short0.059
Debt long0Row: carried forward from 2023-09-30 (debt not extracted this period) · dashboard=0.000 mln — [carry_forward] carried forward from 2023-09-30 (debt not extracted this period)
Net debt-8.401Components: short debt 0.059 + long debt 0 + other financial liab. 0 + NCI 0 − cash 8.46 = net debt -8.401.Row: SEC XBRL instant debt tags - cash; quarterly gap sweep 2026-07-15 · dashboard=-8.401 mln — SEC XBRL instant debt tags - cash; quarterly gap sweep 2026-07-15
Operating CF7.054
Investing CF-3.878
Assets125.97
Equity87.44

Consistency checks · All checks passed

Balance sheet identity (A = L + E)Implied total liabilities (TA − TE) = 39; known debt components fit within that envelope.
Net debt formulanet_debt -8 matches |debt_short|+|debt_long|+|other|+|NCI|−|cash| = -8.
EBITDA = OP + D&AEBITDA (6) ≈ OP (2) + D&A (5) = 6.
Net profit vs operating profitNet profit (1) sits within a plausible band vs operating profit (2).
Cash ≤ total assetsCash (8) ≤ total assets (126).

Statement pages (discovery)

FormPages
P&L
BS
CF

Statement previews & reconstructed tables

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

Formulas used