COMM_HCC 2025-09-30 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	328.59	—
Operating profit	20.72	—
D&A	43.59	Row: derived: same-row components · dashboard=43.594 mln — derived: same-row components
EBITDA	64.32	—
Net profit	36.6	—
Cash	336.28	—
Debt short	25.16	—
Debt long	211.42	—
Net debt	-99.71	Components: short debt 25.16 + long debt 211.42 + other financial liab. 0 + NCI 0 − cash 336.28 = net debt -99.71.Row: debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components) · dashboard=-99.712 mln — debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components)
Operating CF	104.69	—
Investing CF	-133.83	—
Assets	2 682.8	—
Equity	2 117.97	—

Short-term debt (incl. ST leases)	25
Long-term debt (incl. LT leases)	211
− Cash & equivalents	336
Net debt	-100

EBITDA	64	19.6% of revenue
− D&A	44
= Operating profit (EBIT)	21	✓ 6.3% of revenue
+ Finance income	4
− Finance costs	2
= Pre-tax profit	23	7.0% of revenue
+ Tax benefit	14
= Net profit	37	11.1% of revenue

P&L (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Revenue	`RevenueFromContractWithCustomerIncludingAssessedTax`	328.59
Costs and expenses	`CostsAndExpenses`	307.87
Selling, general and administrative	`SellingGeneralAndAdministrativeExpense`	17.2
Operating income (loss)	`OperatingIncomeLoss`	20.72
Income tax expense (benefit)	`IncomeTaxExpenseBenefit`	-13.75
Net income (loss)	`NetIncomeLoss`	36.6
Depreciation & amortization	`DepreciationDepletionAndAmortization`	43.59
EBITDA (OP + D&A)	`OperatingIncomeLoss+DepreciationDepletionAndAmortization`	64.32

Balance sheet (US-GAAP, point in time)

Line item	XBRL tag	Value (USD mln)
Total assets	`Assets`	2 682.8
Cash and equivalents	`CashAndCashEquivalentsAtCarryingValue`	336.28
Receivables (net)	`AccountsReceivableNetCurrent`	141.99
Inventory (net)	`InventoryNet`	219.05
PP&E (net)	`PropertyPlantAndEquipmentAndFinanceLeaseRightOfUseAssetAfterAccumulatedDepreciationAndAmortization`	1 762.83
Total liabilities	`Liabilities`	564.82
Long-term debt	`LongTermDebtNoncurrent`	154.09
Stockholders' equity	`StockholdersEquity`	2 117.97
Current / short-term debt (sum of tags)	`DebtCurrent+…`	25.16

Cash flow (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Operating cash flow	`NetCashProvidedByUsedInOperatingActivities`	104.69
Investing cash flow	`NetCashProvidedByUsedInInvestingActivities`	-133.83
Financing cash flow	`NetCashProvidedByUsedInFinancingActivities`	-17.76
Dividends paid	`PaymentsOfDividends`	4.208

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 (2,683) ≈ TL (565) + TE (2,118); residual +0 within 1%.
✓	Net debt formula	net_debt -100 matches \|debt_short\|+\|debt_long\|+\|other\|+\|NCI\|−\|cash\| = -100.
✓	EBITDA = OP + D&A	EBITDA (64) ≈ OP (21) + D&A (44) = 64.
⚠	Net profit vs operating profit	Net profit (37) > 1.5× operating profit (21) — 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 (336) ≤ total assets (2,683).

COMM_HCC 2025-09-30 Q3 — report review