COMM_KOS 2024-09-30 Q3

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	407.79	—
Operating profit	106.55	—
D&A	122.89	Row: derived: same-row components · dashboard=122.887 mln — derived: same-row components
EBITDA	229.44	—
Net profit	44.97	—
Cash	51.58	—
Debt short	—	—
Debt long	2 691.91	—
Net debt	2 640.33	Components: short debt 0 + long debt 2 691.91 + other financial liab. 0 + NCI 0 − cash 51.58 = net debt 2 640.33.Row: debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components) · dashboard=2,640.331 mln — debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components)
Operating CF	6.282	—
Investing CF	-219.25	—
Assets	5 470.95	—
Equity	1 196.9	—

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)

Long-term debt (incl. LT leases)	2 692
− Cash & equivalents	52
Net debt	2 640

EBITDA	229	56.3% of revenue
− D&A	123
= Operating profit (EBIT)	107	✓ 26.1% of revenue
− Net finance costs, tax and other — derived	62
= Net profit	45	11.0% of revenue

P&L (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Revenue	`Revenues`	407.79
Costs and expenses	`CostsAndExpenses`	301.28
Operating income (loss)	`IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest`	106.55
Income tax expense (benefit)	`IncomeTaxExpenseBenefit`	61.58
Net income (loss)	`NetIncomeLoss`	44.97
Depreciation & amortization	`DepreciationDepletionAndAmortization`	122.89
EBITDA (OP + D&A)	`OperatingIncomeLoss+DepreciationDepletionAndAmortization`	229.44

Balance sheet (US-GAAP, point in time)

Line item	XBRL tag	Value (USD mln)
Total assets	`Assets`	5 470.95
Cash and equivalents	`CashAndCashEquivalentsAtCarryingValue`	51.58
Inventory (net)	`InventoryNet`	154.88
PP&E (net)	`PropertyPlantAndEquipmentNet`	4 694.44
Long-term debt	`LongTermDebtNoncurrent`	2 691.91
Stockholders' equity	`StockholdersEquity`	1 196.9

Cash flow (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Operating cash flow	`NetCashProvidedByUsedInOperatingActivities`	6.282
Investing cash flow	`NetCashProvidedByUsedInInvestingActivities`	-219.25
Financing cash flow	`NetCashProvidedByUsedInFinancingActivities`	90.73

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 (5,471) ≈ TL (4,274) + TE (1,197); residual +0 within 1%.
✓	Net debt formula	net_debt 2,640 matches \|debt_short\|+\|debt_long\|+\|other\|+\|NCI\|−\|cash\| = 2,640.
✓	EBITDA = OP + D&A	EBITDA (229) ≈ OP (107) + D&A (123) = 229.
✓	Net profit vs operating profit	Net profit (45) sits within a plausible band vs operating profit (107).
✓	Cash ≤ total assets	Cash (52) ≤ total assets (5,471).

COMM_KOS 2024-09-30 Q3 — report review