COMM_USEG 2023-12-31 FY

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	32.32	—
Operating profit	-35.04	—
D&A	11.23	Row: derived: same-row components · dashboard=11.235 mln — derived: same-row components
EBITDA	-23.8	—
Net profit	-32.36	—
Cash	3.351	—
Debt short	0.182	—
Debt long	5	—
Net debt	1.667	Components: short debt 0.182 + long debt 5 + other financial liab. 0 + NCI 0 − cash 3.351 = net debt 1.831.Row: debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components) · dashboard=1.667 mln — debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components)
Operating CF	5.472	—
Investing CF	2.826	—
Assets	80.44	—
Equity	46.75	—

Consistency checks · Warnings

✓	Balance sheet identity (A = L + E)	Implied total liabilities (TA − TE) = 34; known debt components fit within that envelope.
✓	Net debt formula	net_debt 2 matches \|debt_short\|+\|debt_long\|+\|other\|+\|NCI\|−\|cash\| = 2.
✓	EBITDA = OP + D&A	EBITDA (-24) ≈ OP (-35) + D&A (11) = -24.
✓	Net profit vs operating profit	Net profit (-32) sits within a plausible band vs operating profit (-35).
✓	Cash ≤ total assets	Cash (3) ≤ total assets (80).
⚠	Debt step-change vs prior period	Total interest-bearing debt fell 57% vs prior period (12 → 5). Financing cash flow not extracted — can't verify the move was real (could be an OCR miss of a major debt line).

Structured statements (SEC US-GAAP)

P&L (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Revenue	`RevenueFromContractWithCustomerExcludingAssessedTax`	32.32
Operating expenses	`OperatingExpenses`	67.36
Operating income (loss)	`OperatingIncomeLoss`	-35.04
Income tax expense (benefit)	`IncomeTaxExpenseBenefit`	-0.891
Net income (loss)	`NetIncomeLoss`	-32.36
Depreciation & amortization	`DepreciationDepletionAndAmortization`	11.23
EBITDA (OP + D&A)	`OperatingIncomeLoss+DepreciationDepletionAndAmortization`	-23.8

Balance sheet (US-GAAP, point in time)

Line item	XBRL tag	Value (USD mln)
Total assets	`Assets`	80.44
Cash and equivalents	`CashAndCashEquivalentsAtCarryingValue`	3.351
Receivables (net)	`AccountsReceivableNetCurrent`	2.336
PP&E (net)	`PropertyPlantAndEquipmentNet`	0.899
Total liabilities	`Liabilities`	33.92
Stockholders' equity	`StockholdersEquity`	46.75
Current / short-term debt (sum of tags)	`DebtCurrent+…`	0.182

Cash flow (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Operating cash flow	`NetCashProvidedByUsedInOperatingActivities`	5.472
Investing cash flow	`NetCashProvidedByUsedInInvestingActivities`	2.826
Financing cash flow	`NetCashProvidedByUsedInFinancingActivities`	-9.358
Dividends paid	`PaymentsOfDividends`	1.192
Share repurchases	`PaymentsForRepurchaseOfCommonStock`	0.368

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).

COMM_USEG 2023-12-31 FY — report review