COMM_INSW 2023-12-31 FY

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	1 071.78	—
Operating profit	615.43	—
D&A	129.04	SEC US-GAAP XBRL `DepreciationDepletionAndAmortization`
EBITDA	744.47	—
Net profit	556.45	—
Cash	126.76	—
Debt short	137.67	—
Debt long	606.86	—
Net debt	617.77	Components: short debt 137.67 + long debt 606.86 + other financial liab. 0 + NCI 0 − cash 126.76 = net debt 617.77.Row: debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components) · dashboard=617.770 mln — debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components)
Operating CF	688.4	—
Investing CF	-124.27	—
Assets	2 521.82	—
Equity	1 716.76	—

Short-term debt (incl. ST leases)	138
Long-term debt (incl. LT leases)	607
− Cash & equivalents	127
Net debt	618

EBITDA	744	69.5% of revenue
− D&A	129
= Operating profit (EBIT)	615	✓ 57.4% of revenue
− Net finance costs, tax and other — derived	59
= Net profit	556	51.9% of revenue

P&L (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Revenue	`Revenues`	1 071.78
Costs and expenses	`CostsAndExpenses`	456.34
Operating income (loss)	`OperatingIncomeLoss`	615.43
Interest expense	`InterestExpense`	65.76
Income tax expense (benefit)	`IncomeTaxExpenseBenefit`	3.878
Net income (loss)	`NetIncomeLoss`	556.45
Depreciation & amortization	`DepreciationDepletionAndAmortization`	129.04
EBITDA (OP + D&A)	`OperatingIncomeLoss+DepreciationDepletionAndAmortization`	744.47

Balance sheet (US-GAAP, point in time)

Line item	XBRL tag	Value (USD mln)
Total assets	`Assets`	2 521.82
Cash and equivalents	`CashAndCashEquivalentsAtCarryingValue`	126.76
Receivables (net)	`AccountsReceivableNetCurrent`	247.16
Inventory (net)	`InventoryNet`	1.329
PP&E (net)	`PropertyPlantAndEquipmentNet`	1 914.43
Total liabilities	`Liabilities`	805.06
Long-term debt	`LongTermDebtNoncurrent`	595.23
Stockholders' equity	`StockholdersEquity`	1 716.76
Current / short-term debt (sum of tags)	`DebtCurrent+…`	137.67

Cash flow (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Operating cash flow	`NetCashProvidedByUsedInOperatingActivities`	688.4
Investing cash flow	`NetCashProvidedByUsedInInvestingActivities`	-124.27
Financing cash flow	`NetCashProvidedByUsedInFinancingActivities`	-681.12
Dividends paid	`PaymentsOfDividends`	308.15
Share repurchases	`PaymentsForRepurchaseOfCommonStock`	13.95

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) = 805; known debt components fit within that envelope.
✓	Net debt formula	net_debt 618 matches \|debt_short\|+\|debt_long\|+\|other\|+\|NCI\|−\|cash\| = 618.
✓	EBITDA = OP + D&A	EBITDA (744) ≈ OP (615) + D&A (129) = 744.
✓	Net profit vs operating profit	Net profit (556) sits within a plausible band vs operating profit (615).
✓	Cash ≤ total assets	Cash (127) ≤ total assets (2,522).

COMM_INSW 2023-12-31 FY — report review