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COMM_EPSN 2026-06-30 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: Yahoo Finance

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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.

MetricValueEvidence / page extract
Revenue18.26
Operating profit8.4Row: SEC XBRL OperatingIncomeLoss(direct) [rgap] · dashboard=8.400 mln — SEC XBRL OperatingIncomeLoss(direct) [rgap]
D&A2.804Row: read from SEC company facts under CIK 1726126, which reproduces 394 cells this card already held; the cell was empty · dashboard=2.804 mln — read from SEC company facts under CIK 1726126, which reproduces 394 cells this card already held; the cell was empty
EBITDA11.18Row: read from SEC company facts under CIK 1726126, which reproduces 394 cells this card already held; the cell was empty · dashboard=11.182 mln — read from SEC company facts under CIK 1726126, which reproduces 394 cells this card already held; the cell was empty
Net profit7.133
Cash11.2Row: SEC XBRL CashAndCashEquivalentsAtCarryingValue(CashAndCashEquivalentsAtCarryingValue(instant)) [rgap] · dashboard=11.200 mln — SEC XBRL CashAndCashEquivalentsAtCarryingValue(CashAndCashEquivalentsAtCarryingValue(instant)) [rgap]
Debt short0.272
Debt long0.271Row: carried forward from 2026-03-31 (debt not extracted this period) · dashboard=0.271 mln — [carry_forward] carried forward from 2026-03-31 (debt not extracted this period)
Net debt-10.66Components: short debt 0.272 + long debt 0.271 + other financial liab. 0 + NCI 0 − cash 11.2 = net debt -10.66.Row: SEC XBRL instant debt tags - cash; strategy-member gap fill 2026-08-14 · dashboard=-10.657 mln — SEC XBRL instant debt tags - cash; strategy-member gap fill 2026-08-14
Operating CF12.3Row: SEC XBRL NetCashProvidedByUsedInOperatingActivities(YTD-diff same-tag) [rgap] · dashboard=12.300 mln — SEC XBRL NetCashProvidedByUsedInOperatingActivities(YTD-diff same-tag) [rgap]
Investing CF-2.1Row: SEC XBRL NetCashProvidedByUsedInInvestingActivities(YTD-diff same-tag) [rgap] · dashboard=-2.100 mln — SEC XBRL NetCashProvidedByUsedInInvestingActivities(YTD-diff same-tag) [rgap]
Assets236.44
Equity129.91

Net debt structure (leases included, IFRS 16)

Short-term debt (incl. ST leases)0
Long-term debt (incl. LT leases)0
− Cash & equivalents11
Net debt-11

Net debt / LTM EBITDA: -0.3x

EBITDA → net profit bridge

EBITDA1161.2% of revenue
− D&A3
= Operating profit (EBIT)8 46.0% of revenue
− Finance costs1
+ Other (FX and misc.) — derived2
= Pre-tax profit1052.2% of revenue
− Income tax2
= Net profit739.1% of revenue

Finance income/costs and tax come from the primary source (IFRS/XBRL); the other line balances the walk to pre-tax profit.

Consistency checks · All checks passed

Balance sheet identity (A = L + E)TA (236) ≈ TL (106) + TE (130); residual +0 within 1%.
Net debt formulanet_debt -11 matches |debt_short|+|debt_long|+|other|+|NCI|−|cash| = -11.
EBITDA = OP + D&AEBITDA (11) ≈ OP (8) + D&A (3) = 11.
Net profit vs operating profitNet profit (7) sits within a plausible band vs operating profit (8).
Cash ≤ total assetsCash (11) ≤ total assets (236).

Structured statements (SEC US-GAAP)

P&L (US-GAAP, duration)

Line itemXBRL tagValue (USD mln)
RevenueRevenueFromContractWithCustomerIncludingAssessedTax18.26
Costs and expensesCostsAndExpenses9.883
Operating income (loss)OperatingIncomeLoss8.378
Income tax expense (benefit)IncomeTaxExpenseBenefit2.429
Net income (loss)NetIncomeLoss7.133
Depreciation & amortizationResultsOfOperationsDepreciationDepletionAmortizationAndAccretion2.804
EBITDA (OP + D&A)OperatingIncomeLoss+DepreciationDepletionAndAmortization11.18

Balance sheet (US-GAAP, point in time)

Line itemXBRL tagValue (USD mln)
Total assetsAssets236.44
Cash and equivalentsCashAndCashEquivalentsAtCarryingValue11.17
Receivables (net)AccountsReceivableNetCurrent17.48
PP&E (net)PropertyPlantAndEquipmentNet200.35
Total liabilitiesLiabilities106.53
Stockholders' equityStockholdersEquity129.91
Current / short-term debt (sum of tags)DebtCurrent+…0.2721

Cash flow (US-GAAP, duration)

Line itemXBRL tagValue (USD mln)
Operating cash flowNetCashProvidedByUsedInOperatingActivities12.26
Investing cash flowNetCashProvidedByUsedInInvestingActivities-2.109
Financing cash flowNetCashProvidedByUsedInFinancingActivities-6.891

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)

FormPages
P&L
BS
CF

Statement previews & reconstructed tables

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

Formulas used