COMM_NOV 2023-06-30 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.

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)

Metric	Value	Evidence / page extract
Revenue	2 093	—
Operating profit	181	—
D&A	71	Row: derived: same-row components · dashboard=71.000 mln — derived: same-row components
EBITDA	252	—
Net profit	155	—
Cash	592	—
Debt short	104	—
Debt long	2 283	—
Net debt	1 795	Components: short debt 104 + long debt 2 283 + other financial liab. 0 + NCI 0 − cash 592 = net debt 1 795.Row: debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components) · dashboard=1,795.000 mln — debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components)
Operating CF	-72	—
Investing CF	-76	—
Assets	10 446	—
Equity	5 434	—

Short-term debt (incl. ST leases)	104
Long-term debt (incl. LT leases)	2 283
− Cash & equivalents	592
Net debt	1 795

EBITDA	252	12.0% of revenue
− D&A	71
= Operating profit (EBIT)	181	✓ 8.6% of revenue
+ Finance income	8
− Finance costs	21
+ Other (FX and misc.) — derived	6
= Pre-tax profit	174	8.3% of revenue
− Income tax	19
= Net profit	155	7.4% of revenue

P&L (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Revenue	`RevenueFromContractWithCustomerExcludingAssessedTax`	2 093
Cost of revenue	`CostOfRevenue`	1 636
Gross profit	`GrossProfit`	457
Selling, general and administrative	`SellingGeneralAndAdministrativeExpense`	276
Operating income (loss)	`OperatingIncomeLoss`	181
Interest expense	`InterestExpense`	21
Income tax expense (benefit)	`IncomeTaxExpenseBenefit`	19
Net income (loss)	`NetIncomeLoss`	155
Depreciation & amortization	`DepreciationAndAmortization`	71
EBITDA (OP + D&A)	`OperatingIncomeLoss+DepreciationDepletionAndAmortization`	252

Balance sheet (US-GAAP, point in time)

Line item	XBRL tag	Value (USD mln)
Total assets	`Assets`	10 446
Cash and equivalents	`CashAndCashEquivalentsAtCarryingValue`	592
Inventory (net)	`InventoryNet`	2 199
PP&E (net)	`PropertyPlantAndEquipmentNet`	1 839
Goodwill	`Goodwill`	1 549
Total liabilities	`Liabilities`	4 949
Long-term debt	`LongTermDebtNoncurrent`	1 715
Stockholders' equity	`StockholdersEquity`	5 434
Current / short-term debt (sum of tags)	`DebtCurrent+…`	104

Cash flow (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Operating cash flow	`NetCashProvidedByUsedInOperatingActivities`	-72
Investing cash flow	`NetCashProvidedByUsedInInvestingActivities`	-76
Financing cash flow	`NetCashProvidedByUsedInFinancingActivities`	-32
Capex (PP&E purchases)	`PaymentsToAcquirePropertyPlantAndEquipment`	76

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 (10,446) ≈ TL (4,949) + TE (5,434); residual +63 within 1%.
✓	Net debt formula	net_debt 1,795 matches \|debt_short\|+\|debt_long\|+\|other\|+\|NCI\|−\|cash\| = 1,795.
✓	EBITDA = OP + D&A	EBITDA (252) ≈ OP (181) + D&A (71) = 252.
✓	Net profit vs operating profit	Net profit (155) sits within a plausible band vs operating profit (181).
✓	Cash ≤ total assets	Cash (592) ≤ total assets (10,446).

COMM_NOV 2023-06-30 Q2 — report review