COMM_NGL 2023-09-30 Q2

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.

Metric	Value	Evidence / page extract
Revenue	2 545.78	—
Operating profit	86.03	—
D&A	69.79	Row: was 142.998, which is SEC's DepreciationDepletionAndAmortization fact for 2023-09-30 to the digit and runs longer than a quarter; de-cumulated within the same tag to 69.788 · dashboard=69.788 mln — was 142.998, which is SEC's DepreciationDepletionAndAmortization fact for 2023-09-30 to the digit and runs longer than a quarter; de-cumulat …
EBITDA	155.82	Row: computed as operating_profit + da · dashboard=155.818 mln — computed as operating_profit + da
Net profit	28.03	—
Cash	2.68	—
Debt short	33.38	—
Debt long	2 846.24	—
Net debt	2 876.93	Components: short debt 33.38 + long debt 2 846.24 + other financial liab. 0 + NCI 0 − cash 2.68 = net debt 2 876.93.Row: derived: same-row components · dashboard=2,876.933 mln — derived: same-row components
Operating CF	131.1	—
Investing CF	-56.77	—
Assets	5 627.91	—
Equity	815.19	—

Net debt structure (leases included, IFRS 16)

EBITDA → net profit bridge

Finance income/costs and tax come from the primary source (IFRS/XBRL); the other line balances the walk to pre-tax profit.

Structured statements (SEC US-GAAP)

Short-term debt (incl. ST leases)	33
Long-term debt (incl. LT leases)	2 846
− Cash & equivalents	3
Net debt	2 877

EBITDA	156	6.1% of revenue
− D&A	70
= Operating profit (EBIT)	86	✓ 3.4% of revenue
− Finance costs	59
= Pre-tax profit	28	1.1% of revenue
− Income tax	0
= Net profit	28	1.1% of revenue

P&L (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Revenue	`Revenues`	2 545.78
Operating income (loss)	`OperatingIncomeLoss`	86.03
Interest expense	`InterestExpense`	58.63
Income tax expense (benefit)	`IncomeTaxExpenseBenefit`	0.342
Net income (loss)	`NetIncomeLoss`	28.03
Depreciation & amortization	`DepreciationDepletionAndAmortization`	69.79
EBITDA (OP + D&A)	`OperatingIncomeLoss+DepreciationDepletionAndAmortization`	155.82

Balance sheet (US-GAAP, point in time)

Line item	XBRL tag	Value (USD mln)
Total assets	`Assets`	5 627.91
Cash and equivalents	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents`	2.68
Inventory (net)	`InventoryNet`	250.57
PP&E (net)	`PropertyPlantAndEquipmentNet`	2 166.1
Goodwill	`Goodwill`	707.58
Long-term debt	`LongTermDebtAndCapitalLeaseObligations`	2 782.26
Stockholders' equity	`PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest`	815.19
Current / short-term debt (sum of tags)	`DebtCurrent+…`	33.48

Cash flow (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Operating cash flow	`NetCashProvidedByUsedInOperatingActivities`	131.1
Investing cash flow	`NetCashProvidedByUsedInInvestingActivities`	-56.77
Financing cash flow	`NetCashProvidedByUsedInFinancingActivities`	-77.08

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 (5,628) ≈ TL (4,813) + TE (815); residual +0 within 1%.
✓	Net debt formula	net_debt 2,877 matches \|debt_short\|+\|debt_long\|+\|other\|+\|NCI\|−\|cash\| = 2,877.
✓	EBITDA = OP + D&A	EBITDA (156) ≈ OP (86) + D&A (70) = 156.
✓	Net profit vs operating profit	Net profit (28) sits within a plausible band vs operating profit (86).
✓	Cash ≤ total assets	Cash (3) ≤ total assets (5,628).

COMM_NGL 2023-09-30 Q2 — report review