COMM_TCNNF 2024-03-31 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

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	297.62	—
Operating profit	46.1	—
D&A	27.75	Row: derived: same-row components · dashboard=27.755 mln — derived: same-row components
EBITDA	73.86	—
Net profit	-24.52	—
Cash	320.31	—
Debt short	22.07	—
Debt long	518.84	—
Net debt	220.6	Components: short debt 22.07 + long debt 518.84 + other financial liab. 0 + NCI 0 − cash 320.31 = net debt 220.6.Row: debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components) · dashboard=220.603 mln — debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components)
Operating CF	139.15	—
Investing CF	-18.96	—
Assets	2 819.28	—
Equity	1 383.01	—

Short-term debt (incl. ST leases)	22
Long-term debt (incl. LT leases)	519
− Cash & equivalents	320
Net debt	221

EBITDA	74	24.8% of revenue
− D&A	28
= Operating profit (EBIT)	46	✓ 15.5% of revenue
+ Finance income	3
− Finance costs	15
− Other (FX and misc.) — derived	3
= Pre-tax profit	31	10.4% of revenue
− Income tax	55
= Net profit	-25	-8.2% of revenue

P&L (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Revenue	`RevenueFromContractWithCustomerExcludingAssessedTax`	297.62
Gross profit	`GrossProfit`	173.8
Operating expenses	`OperatingExpenses`	127.7
Selling, general and administrative	`SellingGeneralAndAdministrativeExpense`	101.31
Operating income (loss)	`OperatingIncomeLoss`	46.1
Interest expense	`InterestExpense`	14.67
Income tax expense (benefit)	`IncomeTaxExpenseBenefit`	55.44
Net income (loss)	`NetIncomeLoss`	-24.52
Depreciation & amortization	`DepreciationAndAmortization`	27.75
EBITDA (OP + D&A)	`OperatingIncomeLoss+DepreciationDepletionAndAmortization`	73.86

Balance sheet (US-GAAP, point in time)

Line item	XBRL tag	Value (USD mln)
Total assets	`Assets`	2 819.28
Cash and equivalents	`CashAndCashEquivalentsAtCarryingValue`	320.31
Receivables (net)	`AccountsReceivableNetCurrent`	5.934
Inventory (net)	`InventoryNet`	209.4
PP&E (net)	`PropertyPlantAndEquipmentNet`	672.11
Goodwill	`Goodwill`	483.9
Total liabilities	`Liabilities`	1 428.28
Long-term debt	`LongTermDebt`	363.61
Stockholders' equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	1 383.01
Current / short-term debt (sum of tags)	`DebtCurrent+…`	18.28

Cash flow (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Operating cash flow	`NetCashProvidedByUsedInOperatingActivities`	139.15
Investing cash flow	`NetCashProvidedByUsedInInvestingActivities`	-18.96
Financing cash flow	`NetCashProvidedByUsedInFinancingActivities`	-1.553
Capex (PP&E purchases)	`PaymentsToAcquirePropertyPlantAndEquipment`	15.49

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 (2,819) ≈ TL (1,436) + TE (1,383); residual +0 within 1%.
✓	Net debt formula	net_debt 221 matches \|debt_short\|+\|debt_long\|+\|other\|+\|NCI\|−\|cash\| = 221.
✓	EBITDA = OP + D&A	EBITDA (74) ≈ OP (46) + D&A (28) = 74.
✓	Net profit vs operating profit	Net profit (-25) sits within a plausible band vs operating profit (46).
✓	Cash ≤ total assets	Cash (320) ≤ total assets (2,819).

COMM_TCNNF 2024-03-31 Q1 — report review