COMM_HUSA 2024-12-31 FY

Status: OK — incomplete — unset metrics listed below; 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	0.5602	—
Operating profit	-8.049	—
D&A	0.0155	Row: derived: same-row components · dashboard=0.016 mln — derived: same-row components
EBITDA	-8.033	—
Net profit	-3.608	—
Cash	0.5258	—
Debt short	5.931	—
Debt long	—	—
Net debt	5.406	Components: short debt 5.931 + long debt 0 + other financial liab. 0 + NCI 0 − cash 0.5258 = net debt 5.406.Row: debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components) · dashboard=5.406 mln — debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components)
Operating CF	-1.925	—
Investing CF	-0.3185	—
Assets	4.115	—
Equity	4.206	—

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)	6
− Cash & equivalents	1
Net debt	5

EBITDA	-8	-1434.1% of revenue
− D&A	0
= Operating profit (EBIT)	-8	✓ -1436.8% of revenue
− Net finance costs, tax and other — derived	-4
= Net profit	-4	-644.1% of revenue

P&L (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Revenue	`Revenues`	0.5602
Operating expenses	`OperatingExpenses`	8.049
Research and development	`ResearchAndDevelopmentExpense`	1.651
Operating income (loss)	`OperatingIncomeLoss`	-8.049
Interest expense	`InterestExpense`	0.4
Net income (loss)	`NetIncomeLoss`	-3.608
Depreciation & amortization	`DepreciationDepletionAndAmortization`	0.0155
EBITDA (OP + D&A)	`OperatingIncomeLoss+DepreciationDepletionAndAmortization`	-8.033

Balance sheet (US-GAAP, point in time)

Line item	XBRL tag	Value (USD mln)
Total assets	`Assets`	4.115
Cash and equivalents	`CashAndCashEquivalentsAtCarryingValue`	0.5258
Receivables (net)	`AccountsReceivableNetCurrent`	0.0751
PP&E (net)	`PropertyPlantAndEquipmentNet`	0.000312
Total liabilities	`Liabilities`	6.194
Stockholders' equity	`StockholdersEquity`	4.206
Current / short-term debt (sum of tags)	`DebtCurrent+…`	0.0711

Cash flow (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Operating cash flow	`NetCashProvidedByUsedInOperatingActivities`	-1.925
Investing cash flow	`NetCashProvidedByUsedInInvestingActivities`	-0.3185
Financing cash flow	`NetCashProvidedByUsedInFinancingActivities`	2.395

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 (4) ≈ TL (0) + TE (4); residual -0 within 1%.
✓	Net debt formula	net_debt 5 matches \|debt_short\|+\|debt_long\|+\|other\|+\|NCI\|−\|cash\| = 5.
✓	EBITDA = OP + D&A	EBITDA (-8) ≈ OP (-8) + D&A (0) = -8.
✓	Net profit vs operating profit	Net profit (-4) sits within a plausible band vs operating profit (-8).
✓	Cash ≤ total assets	Cash (1) ≤ total assets (4).

COMM_HUSA 2024-12-31 FY — report review