COMM_INSW 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	287.13	—
Operating profit	185.3	—
D&A	29.55	SEC US-GAAP XBRL `DepreciationDepletionAndAmortization`
EBITDA	214.85	—
Net profit	172.63	—
Cash	156.22	—
Debt short	174.28	—
Debt long	784.89	—
Net debt	802.95	Components: short debt 174.28 + long debt 784.89 + other financial liab. 0 + NCI 0 − cash 156.22 = net debt 802.95.Row: debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components) · dashboard=802.953 mln — debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components)
Operating CF	220.82	—
Investing CF	-72.22	—
Assets	2 571.53	—
Equity	1 557.28	—

Short-term debt (incl. ST leases)	174
Long-term debt (incl. LT leases)	785
− Cash & equivalents	156
Net debt	803

EBITDA	215	74.8% of revenue
− D&A	30
= Operating profit (EBIT)	185	✓ 64.5% of revenue
− Net finance costs, tax and other — derived	13
= Net profit	173	60.1% of revenue

P&L (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Revenue	`Revenues`	287.13
Costs and expenses	`CostsAndExpenses`	101.83
Operating income (loss)	`OperatingIncomeLoss`	185.3
Interest expense	`InterestExpense`	16.95
Income tax expense (benefit)	`IncomeTaxExpenseBenefit`	-0.001
Net income (loss)	`NetIncomeLoss`	172.63
Depreciation & amortization	`DepreciationDepletionAndAmortization`	29.55
EBITDA (OP + D&A)	`OperatingIncomeLoss+DepreciationDepletionAndAmortization`	214.85

Balance sheet (US-GAAP, point in time)

Line item	XBRL tag	Value (USD mln)
Total assets	`Assets`	2 571.53
Cash and equivalents	`CashAndCashEquivalentsAtCarryingValue`	156.22
Receivables (net)	`AccountsReceivableNetCurrent`	248.03
Inventory (net)	`InventoryNet`	0.698
PP&E (net)	`PropertyPlantAndEquipmentNet`	1 775.65
Total liabilities	`Liabilities`	1 014.25
Long-term debt	`LongTermDebtNoncurrent`	777.15
Stockholders' equity	`StockholdersEquity`	1 557.28
Current / short-term debt (sum of tags)	`DebtCurrent+…`	174.28

Cash flow (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Operating cash flow	`NetCashProvidedByUsedInOperatingActivities`	220.82
Investing cash flow	`NetCashProvidedByUsedInInvestingActivities`	-72.22
Financing cash flow	`NetCashProvidedByUsedInFinancingActivities`	-217.79
Dividends paid	`PaymentsOfDividends`	98.31

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)	Implied total liabilities (TA − TE) = 1,014; known debt components fit within that envelope.
✓	Net debt formula	net_debt 803 matches \|debt_short\|+\|debt_long\|+\|other\|+\|NCI\|−\|cash\| = 803.
✓	EBITDA = OP + D&A	EBITDA (215) ≈ OP (185) + D&A (30) = 215.
✓	Net profit vs operating profit	Net profit (173) sits within a plausible band vs operating profit (185).
✓	Cash ≤ total assets	Cash (156) ≤ total assets (2,572).

COMM_INSW 2023-03-31 Q1 — report review