COMM_EPSN 2024-03-31 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	7.987	—
Operating profit	1.405	—
D&A	2.38	Row: derived: same-row components · dashboard=2.380 mln — derived: same-row components
EBITDA	3.785	—
Net profit	1.507	—
Cash	2.309	—
Debt short	0.0952	—
Debt long	0.4462	—
Net debt	-1.767	Components: short debt 0.0952 + long debt 0.4462 + other financial liab. 0 + NCI 0 − cash 2.309 = net debt -1.767.Row: debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components) · dashboard=-1.767 mln — debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components)
Operating CF	3.691	—
Investing CF	-11.78	—
Assets	125.07	—
Equity	99.86	—

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)	0
Long-term debt (incl. LT leases)	0
− Cash & equivalents	2
Net debt	-2

EBITDA	4	47.4% of revenue
− D&A	2
= Operating profit (EBIT)	1	✓ 17.6% of revenue
+ Finance income	0
= Pre-tax profit	2	20.1% of revenue
− Income tax	0
= Net profit	2	18.9% of revenue

P&L (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Revenue	`RevenueFromContractWithCustomerIncludingAssessedTax`	7.987
Costs and expenses	`CostsAndExpenses`	6.582
Operating income (loss)	`OperatingIncomeLoss`	1.405
Interest expense	`InterestExpense`	0.00876
Income tax expense (benefit)	`IncomeTaxExpenseBenefit`	0.0541
Net income (loss)	`NetIncomeLoss`	1.507
Depreciation & amortization	`ResultsOfOperationsDepreciationDepletionAmortizationAndAccretion`	2.38
EBITDA (OP + D&A)	`OperatingIncomeLoss+DepreciationDepletionAndAmortization`	3.785

Balance sheet (US-GAAP, point in time)

Line item	XBRL tag	Value (USD mln)
Total assets	`Assets`	125.07
Cash and equivalents	`CashAndCashEquivalentsAtCarryingValue`	2.309
Receivables (net)	`AccountsReceivableNetCurrent`	5.062
PP&E (net)	`PropertyPlantAndEquipmentNet`	101.16
Total liabilities	`Liabilities`	25.21
Stockholders' equity	`StockholdersEquity`	99.86
Current / short-term debt (sum of tags)	`DebtCurrent+…`	0.0952

Cash flow (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Operating cash flow	`NetCashProvidedByUsedInOperatingActivities`	3.691
Investing cash flow	`NetCashProvidedByUsedInInvestingActivities`	-11.78
Financing cash flow	`NetCashProvidedByUsedInFinancingActivities`	-2.574
Share repurchases	`PaymentsForRepurchaseOfCommonStock`	1.204

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 (125) ≈ TL (25) + TE (100); residual +0 within 1%.
✓	Net debt formula	net_debt -2 matches \|debt_short\|+\|debt_long\|+\|other\|+\|NCI\|−\|cash\| = -2.
✓	EBITDA = OP + D&A	EBITDA (4) ≈ OP (1) + D&A (2) = 4.
✓	Net profit vs operating profit	Net profit (2) sits within a plausible band vs operating profit (1).
✓	Cash ≤ total assets	Cash (2) ≤ total assets (125).

COMM_EPSN 2024-03-31 Q1 — report review