US_ACLS 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	252.37	—
Operating profit	56.54	—
D&A	3.775	Row: derived: same-row components · dashboard=3.775 mln — derived: same-row components
EBITDA	60.31	—
Net profit	51.59	—
Cash	133.96	—
Debt short	6.148	—
Debt long	68.29	—
Net debt	-455.75	Components: short debt 6.148 + long debt 68.29 + other financial liab. 0 + NCI 0 − cash 133.96 = net debt -59.52.Row: debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components) · dashboard=-455.752 mln — debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components)
Operating CF	42.22	—
Investing CF	-55.69	—
Assets	1 306.62	—
Equity	901.74	—

Short-term debt (incl. ST leases)	6
Long-term debt (incl. LT leases)	68
− Cash & equivalents	134
Net debt	-60

EBITDA	60	23.9% of revenue
− D&A	4
= Operating profit (EBIT)	57	✓ 22.4% of revenue
+ Finance income	6
− Finance costs	1
− Other (FX and misc.) — derived	2
= Pre-tax profit	59	23.4% of revenue
− Income tax	7
= Net profit	52	20.4% of revenue

P&L (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Revenue	`Revenues`	252.37
Gross profit	`GrossProfit`	116.05
Operating expenses	`OperatingExpenses`	59.51
Research and development	`ResearchAndDevelopmentExpense`	25.66
Operating income (loss)	`OperatingIncomeLoss`	56.54
Interest expense	`InterestExpense`	1.346
Income tax expense (benefit)	`IncomeTaxExpenseBenefit`	7.404
Net income (loss)	`ProfitLoss`	51.59
Depreciation & amortization	`DepreciationDepletionAndAmortization`	3.775
EBITDA (OP + D&A)	`OperatingIncomeLoss+DepreciationDepletionAndAmortization`	60.31

Balance sheet (US-GAAP, point in time)

Line item	XBRL tag	Value (USD mln)
Total assets	`Assets`	1 306.62
Cash and equivalents	`CashAndCashEquivalentsAtCarryingValue`	133.96
Receivables (net)	`AccountsReceivableNetCurrent`	208.54
Inventory (net)	`InventoryNet`	312.17
PP&E (net)	`PropertyPlantAndEquipmentNet`	53.03
Total liabilities	`Liabilities`	404.88
Stockholders' equity	`StockholdersEquity`	901.74
Current / short-term debt (sum of tags)	`DebtCurrent+…`	6.148

Cash flow (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Operating cash flow	`NetCashProvidedByUsedInOperatingActivities`	42.22
Investing cash flow	`NetCashProvidedByUsedInInvestingActivities`	-55.69
Financing cash flow	`NetCashProvidedByUsedInFinancingActivities`	-18.05
Capex (PP&E purchases)	`PaymentsToAcquirePropertyPlantAndEquipment`	1.62
Share repurchases	`PaymentsForRepurchaseOfCommonStock`	15

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)	Implied total liabilities (TA − TE) = 405; known debt components fit within that envelope.
✗	Net debt formula	Stored net_debt (-456) ≠ derived from components (-60); diff -396 (86.9%).
✓	EBITDA = OP + D&A	EBITDA (60) ≈ OP (57) + D&A (4) = 60.
✓	Net profit vs operating profit	Net profit (52) sits within a plausible band vs operating profit (57).
✓	Cash ≤ total assets	Cash (134) ≤ total assets (1,307).

US_ACLS 2024-03-31 Q1 — report review