COMM_GPOR 2023-09-30 Q3

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

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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.

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)

Metric	Value	Evidence / page extract
Revenue	266.67	—
Operating profit	67.18	—
D&A	79.5	Row: derived: same-row components · dashboard=79.505 mln — derived: same-row components
EBITDA	146.69	—
Net profit	608.44	—
Cash	8.325	—
Debt short	12.93	—
Debt long	648.86	—
Net debt	653.46	Components: short debt 12.93 + long debt 648.86 + other financial liab. 0 + NCI 0 − cash 8.325 = net debt 653.46.Row: derived: same-row components · dashboard=653.465 mln — derived: same-row components
Operating CF	156.27	—
Investing CF	-138.39	—
Assets	3 136.95	—
Equity	1 980.01	—

Short-term debt (incl. ST leases)	13
Long-term debt (incl. LT leases)	649
− Cash & equivalents	8
Net debt	653

EBITDA	147	55.0% of revenue
− D&A	80
= Operating profit (EBIT)	67	✓ 25.2% of revenue
− Finance costs	15
+ Other (FX and misc.) — derived	1
= Pre-tax profit	54	20.2% of revenue
+ Tax benefit	555
= Net profit	608	228.2% of revenue

P&L (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Revenue	`Revenues`	266.67
Cost of revenue	`CostOfRevenue`	86.6
Costs and expenses	`CostsAndExpenses`	199.48
Operating income (loss)	`OperatingIncomeLoss`	67.18
Interest expense	`InterestExpense`	14.92
Income tax expense (benefit)	`IncomeTaxExpenseBenefit`	-554.74
Net income (loss)	`NetIncomeLoss`	608.44
Depreciation & amortization	`DepreciationDepletionAndAmortization`	79.5
EBITDA (OP + D&A)	`OperatingIncomeLoss+DepreciationDepletionAndAmortization`	146.69

Balance sheet (US-GAAP, point in time)

Line item	XBRL tag	Value (USD mln)
Total assets	`Assets`	3 136.95
Cash and equivalents	`CashAndCashEquivalentsAtCarryingValue`	8.325
Receivables (net)	`AccountsReceivableNetCurrent`	106.73
PP&E (net)	`PropertyPlantAndEquipmentNet`	2 223.09
Total liabilities	`Liabilities`	1 111.61
Long-term debt	`LongTermDebtNoncurrent`	644.32
Stockholders' equity	`StockholdersEquity`	1 980.01
Current / short-term debt (sum of tags)	`DebtCurrent+…`	12.93

Cash flow (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Operating cash flow	`NetCashProvidedByUsedInOperatingActivities`	156.27
Investing cash flow	`NetCashProvidedByUsedInInvestingActivities`	-138.39
Financing cash flow	`NetCashProvidedByUsedInFinancingActivities`	-14.83
Share repurchases	`PaymentsForRepurchaseOfCommonStock`	8.241

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)	Implied total liabilities (TA − TE) = 1,157; known debt components fit within that envelope.
✓	Net debt formula	net_debt 653 matches \|debt_short\|+\|debt_long\|+\|other\|+\|NCI\|−\|cash\| = 653.
✓	EBITDA = OP + D&A	EBITDA (147) ≈ OP (67) + D&A (80) = 147.
⚠	Net profit vs operating profit	Net profit (608) > 1.5× operating profit (67) — implies a large non-operating gain (asset disposal, FX, one-off). Check the column mapping if no such item is reported.
✓	Cash ≤ total assets	Cash (8) ≤ total assets (3,137).

COMM_GPOR 2023-09-30 Q3 — report review