COMM_HUSA 2023-09-30 Q3

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

To recalculate statement detection and previews from the PDF, use this link The default link runs in the background: a status panel shows phase, elapsed time, rough ETA, CUDA vs CPU, and OOM hints, then loads the finished report. Heavy mode with refresh does this automatically so reverse proxies do not return 502. Add &sync=1 only for one long blocking request (not recommended). You can use ?refresh=1, ?recalc=1, ?nocache=1, or ?recompute=1 on the URL. (block in the browser until done: synchronous refresh)

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

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	0.113	—
Operating profit	-0.4027	—
D&A	0.0237	Row: derived: same-row components · dashboard=0.024 mln — derived: same-row components
EBITDA	-0.3789	—
Net profit	0.2234	—
Cash	4.456	—
Debt short	0.0727	—
Debt long	0.0909	—
Net debt	-4.293	Components: short debt 0.0727 + long debt 0.0909 + other financial liab. 0 + NCI 0 − cash 4.456 = net debt -4.293.Row: derived: same-row components · dashboard=-4.293 mln — derived: same-row components
Operating CF	0.006004	—
Investing CF	-1.506	—
Assets	13.96	—
Equity	13.21	—

Short-term debt (incl. ST leases)	0
Long-term debt (incl. LT leases)	0
− Cash & equivalents	4
Net debt	-4

EBITDA	-0	-335.4% of revenue
− D&A	0
= Operating profit (EBIT)	-0	✓ -356.4% of revenue
− Net finance costs, tax and other — derived	-1
= Net profit	0	197.7% of revenue

P&L (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Revenue	`RevenueFromContractWithCustomerExcludingAssessedTax`	0.113
Operating expenses	`OperatingExpenses`	0.5157
Operating income (loss)	`OperatingIncomeLoss`	-0.4027
Net income (loss)	`NetIncomeLoss`	0.2234
Depreciation & amortization	`DepreciationDepletionAndAmortization`	0.0237
EBITDA (OP + D&A)	`OperatingIncomeLoss+DepreciationDepletionAndAmortization`	-0.3789

Balance sheet (US-GAAP, point in time)

Line item	XBRL tag	Value (USD mln)
Total assets	`Assets`	13.96
Cash and equivalents	`CashAndCashEquivalentsAtCarryingValue`	4.456
Receivables (net)	`AccountsReceivableNetCurrent`	0.3508
PP&E (net)	`PropertyPlantAndEquipmentNet`	4.491
Total liabilities	`Liabilities`	0.7467
Stockholders' equity	`StockholdersEquity`	13.21
Current / short-term debt (sum of tags)	`DebtCurrent+…`	0.0727

Cash flow (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Operating cash flow	`NetCashProvidedByUsedInOperatingActivities`	0.006004
Investing cash flow	`NetCashProvidedByUsedInInvestingActivities`	-1.506
Financing cash flow	`NetCashProvidedByUsedInFinancingActivities`	0

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 (14) ≈ TL (1) + TE (13); residual +0 within 1%.
✓	Net debt formula	net_debt -4 matches \|debt_short\|+\|debt_long\|+\|other\|+\|NCI\|−\|cash\| = -4.
✓	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 (4) ≤ total assets (14).

COMM_HUSA 2023-09-30 Q3 — report review