COMM_GNK 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	117.44	—
Operating profit	22.09	—
D&A	17.22	Row: derived: same-row components · dashboard=17.223 mln — derived: same-row components
EBITDA	39.32	—
Net profit	18.8	—
Cash	48.36	—
Debt short	2.325	—
Debt long	161.88	—
Net debt	115.84	Components: short debt 2.325 + long debt 161.88 + other financial liab. 0 + NCI 0 − cash 48.36 = net debt 115.84.Row: debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components) · dashboard=115.837 mln — debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components)
Operating CF	32.25	—
Investing CF	17.49	—
Assets	1 117.81	—
Equity	915.1	—

Net debt structure (leases included, IFRS 16)

EBITDA → net profit bridge

The finance-costs/tax line is derived as EBIT minus net profit; see the filing PDF above for the detailed split.

Structured statements (SEC US-GAAP)

Short-term debt (incl. ST leases)	2
Long-term debt (incl. LT leases)	162
− Cash & equivalents	48
Net debt	116

EBITDA	39	33.5% of revenue
− D&A	17
= Operating profit (EBIT)	22	✓ 18.8% of revenue
− Net finance costs, tax and other — derived	3
= Net profit	19	16.0% of revenue

P&L (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Revenue	`Revenues`	117.44
Costs and expenses	`CostsAndExpenses`	95.34
Operating income (loss)	`OperatingIncomeLoss`	22.09
Interest expense	`InterestExpense`	4.04
Net income (loss)	`NetIncomeLoss`	18.8
Depreciation & amortization	`DepreciationDepletionAndAmortization`	17.22
EBITDA (OP + D&A)	`OperatingIncomeLoss+DepreciationDepletionAndAmortization`	39.32

Balance sheet (US-GAAP, point in time)

Line item	XBRL tag	Value (USD mln)
Total assets	`Assets`	1 117.81
Cash and equivalents	`CashAndCashEquivalentsAtCarryingValue`	48.36
Receivables (net)	`AccountsReceivableNetCurrent`	21.89
Inventory (net)	`InventoryNet`	30.64
PP&E (net)	`PropertyPlantAndEquipmentNet`	7.211
Total liabilities	`Liabilities`	201.18
Long-term debt	`LongTermDebtNoncurrent`	160.67
Stockholders' equity	`StockholdersEquity`	915.1
Current / short-term debt (sum of tags)	`DebtCurrent+…`	2.325

Cash flow (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Operating cash flow	`NetCashProvidedByUsedInOperatingActivities`	32.25
Investing cash flow	`NetCashProvidedByUsedInInvestingActivities`	17.49
Financing cash flow	`NetCashProvidedByUsedInFinancingActivities`	-47.92
Capex (PP&E purchases)	`PaymentsToAcquirePropertyPlantAndEquipment`	0.24

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 (1,118) ≈ TL (201) + TE (915); residual +2 within 1%.
✓	Net debt formula	net_debt 116 matches \|debt_short\|+\|debt_long\|+\|other\|+\|NCI\|−\|cash\| = 116.
✓	EBITDA = OP + D&A	EBITDA (39) ≈ OP (22) + D&A (17) = 39.
✓	Net profit vs operating profit	Net profit (19) sits within a plausible band vs operating profit (22).
✓	Cash ≤ total assets	Cash (48) ≤ total assets (1,118).

COMM_GNK 2024-03-31 Q1 — report review