COMM_HUSA 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.

Metric	Value	Evidence / page extract
Revenue	0.1477	—
Operating profit	-0.4081	—
D&A	0.035	Row: derived: same-row components · dashboard=0.035 mln — derived: same-row components
EBITDA	-0.3732	—
Net profit	-0.0157	—
Cash	4.456	Row: cash carried from 2023-12-31 (cash not extracted this period) · dashboard=4.456 mln — [carry_forward] cash carried from 2023-12-31 (cash not extracted this period)
Debt short	0.0779	—
Debt long	0.0505	—
Net debt	-4.328	Components: short debt 0.0779 + long debt 0.0505 + other financial liab. 0 + NCI 0 − cash 4.456 = net debt -4.328.Row: debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components) · dashboard=-4.328 mln — debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components)
Operating CF	0.1228	—
Investing CF	-0.4308	—
Assets	10.49	—
Equity	10.03	—

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)

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

EBITDA	-0	-252.7% of revenue
− D&A	0
= Operating profit (EBIT)	-0	✓ -276.3% of revenue
− Net finance costs, tax and other — derived	-0
= Net profit	-0	-10.6% of revenue

P&L (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Revenue	`RevenueFromContractWithCustomerExcludingAssessedTax`	0.1477
Operating expenses	`OperatingExpenses`	0.5558
Operating income (loss)	`OperatingIncomeLoss`	-0.4081
Net income (loss)	`NetIncomeLoss`	-0.0157
Depreciation & amortization	`DepreciationDepletionAndAmortization`	0.035
EBITDA (OP + D&A)	`OperatingIncomeLoss+DepreciationDepletionAndAmortization`	-0.3732

Balance sheet (US-GAAP, point in time)

Line item	XBRL tag	Value (USD mln)
Total assets	`Assets`	10.49
Receivables (net)	`AccountsReceivableNetCurrent`	0.0272
PP&E (net)	`PropertyPlantAndEquipmentNet`	1.524
Total liabilities	`Liabilities`	0.4608
Stockholders' equity	`StockholdersEquity`	10.03
Current / short-term debt (sum of tags)	`DebtCurrent+…`	0.0779

Cash flow (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Operating cash flow	`NetCashProvidedByUsedInOperatingActivities`	0.1228
Investing cash flow	`NetCashProvidedByUsedInInvestingActivities`	-0.4308

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 (10) ≈ TL (0) + TE (10); 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	Net profit (-0) sits within a plausible band vs operating profit (-0).
✓	Cash ≤ total assets	Cash (4) ≤ total assets (10).

COMM_HUSA 2024-03-31 Q1 — report review