COMM_RGLD 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	193.84	—
Operating profit	118.85	—
D&A	36.18	Row: derived: same-row components · dashboard=36.177 mln — derived: same-row components
EBITDA	155.02	—
Net profit	96.24	—
Cash	127.88	—
Debt short	—	—
Debt long	0	—
Net debt	-127.88	Components: short debt 0 + long debt 0 + other financial liab. 0 + NCI 0 − cash 127.88 = net debt -127.88.Row: debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components) · dashboard=-127.882 mln — debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components)
Operating CF	136.65	—
Investing CF	-3.433	—
Assets	3 301.62	—
Equity	3 038.64	—

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)	0
− Cash & equivalents	128
Net debt	-128

EBITDA	155	80.0% of revenue
− D&A	36
= Operating profit (EBIT)	119	✓ 61.3% of revenue
− Net finance costs, tax and other — derived	23
= Net profit	96	49.7% of revenue

P&L (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Revenue	`RevenueFromContractWithCustomerExcludingAssessedTax`	193.84
Gross profit	`GrossProfit`	129.03
Costs and expenses	`CostsAndExpenses`	74.99
Operating income (loss)	`OperatingIncomeLoss`	118.85
Income tax expense (benefit)	`IncomeTaxExpenseBenefit`	21.51
Net income (loss)	`NetIncomeLoss`	96.24
Depreciation & amortization	`DepreciationDepletionAndAmortization`	36.18
EBITDA (OP + D&A)	`OperatingIncomeLoss+DepreciationDepletionAndAmortization`	155.02

Balance sheet (US-GAAP, point in time)

Line item	XBRL tag	Value (USD mln)
Total assets	`Assets`	3 301.62
Cash and equivalents	`CashAndCashEquivalentsAtCarryingValue`	127.88
Total liabilities	`Liabilities`	250.7
Long-term debt	`LongTermDebtNoncurrent`	0
Stockholders' equity	`StockholdersEquity`	3 038.64

Cash flow (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Operating cash flow	`NetCashProvidedByUsedInOperatingActivities`	136.65
Investing cash flow	`NetCashProvidedByUsedInInvestingActivities`	-3.433
Financing cash flow	`NetCashProvidedByUsedInFinancingActivities`	-79.57

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 (3,302) ≈ TL (251) + TE (3,039); residual +12 within 1%.
✓	Net debt formula	net_debt -128 matches \|debt_short\|+\|debt_long\|+\|other\|+\|NCI\|−\|cash\| = -128.
✓	EBITDA = OP + D&A	EBITDA (155) ≈ OP (119) + D&A (36) = 155.
✓	Net profit vs operating profit	Net profit (96) sits within a plausible band vs operating profit (119).
✓	Cash ≤ total assets	Cash (128) ≤ total assets (3,302).

COMM_RGLD 2024-09-30 Q3 — report review