COMM_INSW 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.

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	274.4	—
Operating profit	154.42	—
D&A	34.15	SEC US-GAAP XBRL `DepreciationDepletionAndAmortization`
EBITDA	188.58	—
Net profit	144.49	—
Cash	139.5	—
Debt short	137.7	—
Debt long	573.47	—
Net debt	571.68	Components: short debt 137.7 + long debt 573.47 + other financial liab. 0 + NCI 0 − cash 139.5 = net debt 571.68.Row: debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components) · dashboard=571.676 mln — debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components)
Operating CF	156.44	—
Investing CF	-42.9	—
Assets	2 551.42	—
Equity	1 794.89	—

Short-term debt (incl. ST leases)	138
Long-term debt (incl. LT leases)	573
− Cash & equivalents	140
Net debt	572

EBITDA	189	68.7% of revenue
− D&A	34
= Operating profit (EBIT)	154	✓ 56.3% of revenue
− Net finance costs, tax and other — derived	10
= Net profit	144	52.7% of revenue

P&L (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Revenue	`Revenues`	274.4
Costs and expenses	`CostsAndExpenses`	119.98
Operating income (loss)	`OperatingIncomeLoss`	154.42
Interest expense	`InterestExpense`	12.89
Income tax expense (benefit)	`IncomeTaxExpenseBenefit`	0
Net income (loss)	`NetIncomeLoss`	144.49
Depreciation & amortization	`DepreciationDepletionAndAmortization`	34.15
EBITDA (OP + D&A)	`OperatingIncomeLoss+DepreciationDepletionAndAmortization`	188.58

Balance sheet (US-GAAP, point in time)

Line item	XBRL tag	Value (USD mln)
Total assets	`Assets`	2 551.42
Cash and equivalents	`CashAndCashEquivalentsAtCarryingValue`	139.5
Receivables (net)	`AccountsReceivableNetCurrent`	242.96
Inventory (net)	`InventoryNet`	0.593
PP&E (net)	`PropertyPlantAndEquipmentNet`	1 890.8
Total liabilities	`Liabilities`	756.53
Long-term debt	`LongTermDebtNoncurrent`	564.2
Stockholders' equity	`StockholdersEquity`	1 794.89
Current / short-term debt (sum of tags)	`DebtCurrent+…`	137.7

Cash flow (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Operating cash flow	`NetCashProvidedByUsedInOperatingActivities`	156.44
Investing cash flow	`NetCashProvidedByUsedInInvestingActivities`	-42.9
Financing cash flow	`NetCashProvidedByUsedInFinancingActivities`	-100.8
Dividends paid	`PaymentsOfDividends`	64.66

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) = 757; known debt components fit within that envelope.
✓	Net debt formula	net_debt 572 matches \|debt_short\|+\|debt_long\|+\|other\|+\|NCI\|−\|cash\| = 572.
✓	EBITDA = OP + D&A	EBITDA (189) ≈ OP (154) + D&A (34) = 189.
✓	Net profit vs operating profit	Net profit (144) sits within a plausible band vs operating profit (154).
✓	Cash ≤ total assets	Cash (140) ≤ total assets (2,551).

COMM_INSW 2024-03-31 Q1 — report review