COMM_INSW 2023-09-30 Q3

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	241.71	—
Operating profit	114.16	—
D&A	33.36	SEC US-GAAP XBRL `DepreciationDepletionAndAmortization`
EBITDA	147.52	—
Net profit	97.94	—
Cash	138.98	—
Debt short	144.49	—
Debt long	721.02	—
Net debt	726.53	Components: short debt 144.49 + long debt 721.02 + other financial liab. 0 + NCI 0 − cash 138.98 = net debt 726.53.Row: debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components) · dashboard=726.531 mln — debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components)
Operating CF	148.46	—
Investing CF	39.03	—
Assets	2 561.02	—
Equity	1 650.08	—

Short-term debt (incl. ST leases)	144
Long-term debt (incl. LT leases)	721
− Cash & equivalents	139
Net debt	727

EBITDA	148	61.0% of revenue
− D&A	33
= Operating profit (EBIT)	114	✓ 47.2% of revenue
− Net finance costs, tax and other — derived	16
= Net profit	98	40.5% of revenue

P&L (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Revenue	`Revenues`	241.71
Costs and expenses	`CostsAndExpenses`	127.55
Operating income (loss)	`OperatingIncomeLoss`	114.16
Interest expense	`InterestExpense`	16.82
Income tax expense (benefit)	`IncomeTaxExpenseBenefit`	0.052
Net income (loss)	`NetIncomeLoss`	97.94
Depreciation & amortization	`DepreciationDepletionAndAmortization`	33.36
EBITDA (OP + D&A)	`OperatingIncomeLoss+DepreciationDepletionAndAmortization`	147.52

Balance sheet (US-GAAP, point in time)

Line item	XBRL tag	Value (USD mln)
Total assets	`Assets`	2 561.02
Cash and equivalents	`CashAndCashEquivalentsAtCarryingValue`	138.98
Receivables (net)	`AccountsReceivableNetCurrent`	219.83
Inventory (net)	`InventoryNet`	1.143
PP&E (net)	`PropertyPlantAndEquipmentNet`	1 947.74
Total liabilities	`Liabilities`	910.95
Long-term debt	`LongTermDebtNoncurrent`	707
Stockholders' equity	`StockholdersEquity`	1 650.08
Current / short-term debt (sum of tags)	`DebtCurrent+…`	144.49

Cash flow (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Operating cash flow	`NetCashProvidedByUsedInOperatingActivities`	148.46
Investing cash flow	`NetCashProvidedByUsedInInvestingActivities`	39.03
Financing cash flow	`NetCashProvidedByUsedInFinancingActivities`	-164.54
Dividends paid	`PaymentsOfDividends`	69.44
Share repurchases	`PaymentsForRepurchaseOfCommonStock`	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)	Implied total liabilities (TA − TE) = 911; known debt components fit within that envelope.
✓	Net debt formula	net_debt 727 matches \|debt_short\|+\|debt_long\|+\|other\|+\|NCI\|−\|cash\| = 727.
✓	EBITDA = OP + D&A	EBITDA (148) ≈ OP (114) + D&A (33) = 148.
✓	Net profit vs operating profit	Net profit (98) sits within a plausible band vs operating profit (114).
✓	Cash ≤ total assets	Cash (139) ≤ total assets (2,561).

COMM_INSW 2023-09-30 Q3 — report review