COMM_PCH 2023-03-31 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	257.96	—
Operating profit	13.17	—
D&A	32.17	Row: derived: same-row components · dashboard=32.173 mln — derived: same-row components
EBITDA	45.35	—
Net profit	16.26	—
Cash	325.63	—
Debt short	6.852	—
Debt long	1 006.81	—
Net debt	688.03	Components: short debt 6.852 + long debt 1 006.81 + other financial liab. 0 + NCI 0 − cash 325.63 = net debt 688.03.Row: identity: short-term debt + long-term debt - cash (all three taken from this row) [rgap] · dashboard=688.033 mln — identity: short-term debt + long-term debt - cash (all three taken from this row) [rgap]
Operating CF	39.14	—
Investing CF	-4.896	—
Assets	3 499.77	—
Equity	2 228.26	—

Short-term debt (incl. ST leases)	7
Long-term debt (incl. LT leases)	1 007
− Cash & equivalents	326
Net debt	688

EBITDA	45	17.6% of revenue
− D&A	32
= Operating profit (EBIT)	13	✓ 5.1% of revenue
− Net finance costs, tax and other — derived	-3
= Net profit	16	6.3% of revenue

P&L (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Revenue	`RevenueFromContractWithCustomerExcludingAssessedTax`	257.96
Costs and expenses	`CostsAndExpenses`	244.79
Selling, general and administrative	`SellingGeneralAndAdministrativeExpense`	18.23
Operating income (loss)	`OperatingIncomeLoss`	13.17
Income tax expense (benefit)	`IncomeTaxExpenseBenefit`	-3.504
Net income (loss)	`NetIncomeLoss`	16.26
Depreciation & amortization	`DepreciationDepletionAndAmortization`	32.17
EBITDA (OP + D&A)	`OperatingIncomeLoss+DepreciationDepletionAndAmortization`	45.35

Balance sheet (US-GAAP, point in time)

Line item	XBRL tag	Value (USD mln)
Total assets	`Assets`	3 499.77
Cash and equivalents	`CashAndCashEquivalentsAtCarryingValue`	325.63
Receivables (net)	`AccountsReceivableNetCurrent`	29.57
Inventory (net)	`InventoryNet`	66.19
PP&E (net)	`PropertyPlantAndEquipmentNet`	312.79
Total liabilities	`Liabilities`	1 271.51
Long-term debt	`LongTermDebtNoncurrent`	992.99
Stockholders' equity	`StockholdersEquity`	2 228.26
Current / short-term debt (sum of tags)	`DebtCurrent+…`	6.852

Cash flow (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Operating cash flow	`NetCashProvidedByUsedInOperatingActivities`	39.14
Investing cash flow	`NetCashProvidedByUsedInInvestingActivities`	-4.896
Financing cash flow	`NetCashProvidedByUsedInFinancingActivities`	-36.8

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 (3,500) ≈ TL (1,272) + TE (2,228); residual +0 within 1%.
✓	Net debt formula	net_debt 688 matches \|debt_short\|+\|debt_long\|+\|other\|+\|NCI\|−\|cash\| = 688.
✓	EBITDA = OP + D&A	EBITDA (45) ≈ OP (13) + D&A (32) = 45.
✓	Net profit vs operating profit	Net profit (16) sits within a plausible band vs operating profit (13).
✓	Cash ≤ total assets	Cash (326) ≤ total assets (3,500).

COMM_PCH 2023-03-31 Q1 — report review