COMM_HUSA 2023-03-31 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

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)

Metric	Value	Evidence / page extract
Revenue	0.23	—
Operating profit	-0.2604	—
D&A	0.047	Row: derived: same-row components · dashboard=0.047 mln — derived: same-row components
EBITDA	-0.2135	—
Net profit	0.1042	—
Cash	5.246	—
Debt short	0.0676	—
Debt long	0.1284	—
Net debt	-5.05	Components: short debt 0.0676 + long debt 0.1284 + other financial liab. 0 + NCI 0 − cash 5.246 = net debt -5.05.Row: derived: same-row components · dashboard=-5.050 mln — derived: same-row components
Operating CF	0.0192	—
Investing CF	-0.2222	—
Assets	12.81	—
Equity	12.41	—

Short-term debt (incl. ST leases)	0
Long-term debt (incl. LT leases)	0
− Cash & equivalents	5
Net debt	-5

EBITDA	-0	-92.8% of revenue
− D&A	0
= Operating profit (EBIT)	-0	✓ -113.2% of revenue
− Net finance costs, tax and other — derived	-0
= Net profit	0	45.3% of revenue

P&L (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Revenue	`RevenueFromContractWithCustomerExcludingAssessedTax`	0.23
Operating expenses	`OperatingExpenses`	0.4905
Operating income (loss)	`OperatingIncomeLoss`	-0.2604
Net income (loss)	`NetIncomeLoss`	0.1042
Depreciation & amortization	`DepreciationDepletionAndAmortization`	0.047
EBITDA (OP + D&A)	`OperatingIncomeLoss+DepreciationDepletionAndAmortization`	-0.2135

Balance sheet (US-GAAP, point in time)

Line item	XBRL tag	Value (USD mln)
Total assets	`Assets`	12.81
Cash and equivalents	`CashAndCashEquivalentsAtCarryingValue`	5.246
Receivables (net)	`AccountsReceivableNetCurrent`	0.1043
PP&E (net)	`PropertyPlantAndEquipmentNet`	4.557
Total liabilities	`Liabilities`	0.4017
Stockholders' equity	`StockholdersEquity`	12.41
Current / short-term debt (sum of tags)	`DebtCurrent+…`	0.0676

Cash flow (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Operating cash flow	`NetCashProvidedByUsedInOperatingActivities`	0.0192
Investing cash flow	`NetCashProvidedByUsedInInvestingActivities`	-0.2222
Financing cash flow	`NetCashProvidedByUsedInFinancingActivities`	0.9015

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 (13) ≈ TL (0) + TE (12); residual +0 within 1%.
✓	Net debt formula	net_debt -5 matches \|debt_short\|+\|debt_long\|+\|other\|+\|NCI\|−\|cash\| = -5.
✓	EBITDA = OP + D&A	EBITDA (-0) ≈ OP (-0) + D&A (0) = -0.
⚠	Net profit vs operating profit	Operating loss (-0) but net profit (0) — non-operating gain dominated; verify column mapping.
✓	Cash ≤ total assets	Cash (5) ≤ total assets (13).

COMM_HUSA 2023-03-31 Q1 — report review