COMM_HNRG 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.

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	111.57	—
Operating profit	2.733	—
D&A	15.44	Row: derived: same-row components · dashboard=15.443 mln — derived: same-row components
EBITDA	18.18	—
Net profit	-1.696	—
Cash	1.635	—
Debt short	29.45	—
Debt long	59.67	—
Net debt	87.48	Components: short debt 29.45 + long debt 59.67 + other financial liab. 0 + NCI 0 − cash 1.635 = net debt 87.48.Row: debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components) · dashboard=87.480 mln — debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components)
Operating CF	16.37	—
Investing CF	-14.85	—
Assets	585.42	—
Equity	283.86	—

Short-term debt (incl. ST leases)	29
Long-term debt (incl. LT leases)	60
− Cash & equivalents	2
Net debt	87

EBITDA	18	16.3% of revenue
− D&A	15
= Operating profit (EBIT)	3	✓ 2.4% of revenue
− Finance costs	4
− Other (FX and misc.) — derived	1
= Pre-tax profit	-2	-2.1% of revenue
+ Tax benefit	1
= Net profit	-2	-1.5% of revenue

P&L (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Revenue	`Revenues`	111.57
Operating expenses	`OperatingExpenses`	2.733
Costs and expenses	`CostsAndExpenses`	108.84
Selling, general and administrative	`SellingGeneralAndAdministrativeExpense`	5.944
Operating income (loss)	`OperatingIncomeLoss`	2.733
Interest expense	`InterestExpense`	3.937
Income tax expense (benefit)	`IncomeTaxExpenseBenefit`	-0.61
Net income (loss)	`NetIncomeLoss`	-1.696
Depreciation & amortization	`DepreciationDepletionAndAmortization`	15.44
EBITDA (OP + D&A)	`OperatingIncomeLoss+DepreciationDepletionAndAmortization`	18.18

Balance sheet (US-GAAP, point in time)

Line item	XBRL tag	Value (USD mln)
Total assets	`Assets`	585.42
Cash and equivalents	`CashAndCashEquivalentsAtCarryingValue`	1.635
Receivables (net)	`AccountsReceivableNetCurrent`	14.23
PP&E (net)	`PropertyPlantAndEquipmentNet`	482.47
Total liabilities	`Liabilities`	301.56
Long-term debt	`LongTermDebtNoncurrent`	49.34
Stockholders' equity	`StockholdersEquity`	283.86
Current / short-term debt (sum of tags)	`DebtCurrent+…`	29.45

Cash flow (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Operating cash flow	`NetCashProvidedByUsedInOperatingActivities`	16.37
Investing cash flow	`NetCashProvidedByUsedInInvestingActivities`	-14.85
Financing cash flow	`NetCashProvidedByUsedInFinancingActivities`	-2.27
Capex (PP&E purchases)	`PaymentsToAcquirePropertyPlantAndEquipment`	14.87

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 (585) ≈ TL (302) + TE (284); residual -0 within 1%.
✓	Net debt formula	net_debt 87 matches \|debt_short\|+\|debt_long\|+\|other\|+\|NCI\|−\|cash\| = 87.
✓	EBITDA = OP + D&A	EBITDA (18) ≈ OP (3) + D&A (15) = 18.
✓	Net profit vs operating profit	Net profit (-2) sits within a plausible band vs operating profit (3).
✓	Cash ≤ total assets	Cash (2) ≤ total assets (585).

COMM_HNRG 2024-03-31 Q1 — report review