US_FROG 2024-09-30 Q3

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	109.06	—
Operating profit	-29.92	—
D&A	6.98	Row: derived: same-row components · dashboard=6.980 mln — derived: same-row components
EBITDA	-22.94	—
Net profit	-22.95	—
Cash	62.25	—
Debt short	8.15	—
Debt long	7.693	—
Net debt	-451.94	Components: short debt 8.15 + long debt 7.693 + other financial liab. 0 + NCI 0 − cash 62.25 = net debt -46.4.Row: debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components) · dashboard=-451.943 mln — debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components)
Operating CF	27.64	—
Investing CF	-187.97	—
Assets	1 080.89	—
Equity	756.21	—

Short-term debt (incl. ST leases)	8
Long-term debt (incl. LT leases)	8
− Cash & equivalents	62
Net debt	-46

EBITDA	-23	-21.0% of revenue
− D&A	7
= Operating profit (EBIT)	-30	✓ -27.4% of revenue
− Net finance costs, tax and other — derived	-7
= Net profit	-23	-21.0% of revenue

P&L (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Revenue	`RevenueFromContractWithCustomerExcludingAssessedTax`	109.06
Cost of revenue	`CostOfRevenue`	27.29
Gross profit	`GrossProfit`	81.77
Operating expenses	`OperatingExpenses`	111.69
Research and development	`ResearchAndDevelopmentExpense`	43
Operating income (loss)	`OperatingIncomeLoss`	-29.92
Income tax expense (benefit)	`IncomeTaxExpenseBenefit`	-1.27
Net income (loss)	`NetIncomeLoss`	-22.95
Depreciation & amortization	`DepreciationDepletionAndAmortization`	6.98
EBITDA (OP + D&A)	`OperatingIncomeLoss+DepreciationDepletionAndAmortization`	-22.94

Balance sheet (US-GAAP, point in time)

Line item	XBRL tag	Value (USD mln)
Total assets	`Assets`	1 080.89
Cash and equivalents	`CashAndCashEquivalentsAtCarryingValue`	62.25
Receivables (net)	`AccountsReceivableNetCurrent`	92.89
PP&E (net)	`PropertyPlantAndEquipmentNet`	6.051
Goodwill	`Goodwill`	371.38
Total liabilities	`Liabilities`	324.68
Stockholders' equity	`StockholdersEquity`	756.21
Current / short-term debt (sum of tags)	`DebtCurrent+…`	8.15

Cash flow (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Operating cash flow	`NetCashProvidedByUsedInOperatingActivities`	27.64
Investing cash flow	`NetCashProvidedByUsedInInvestingActivities`	-187.97
Financing cash flow	`NetCashProvidedByUsedInFinancingActivities`	4.902
Capex (PP&E purchases)	`PaymentsToAcquirePropertyPlantAndEquipment`	0.936

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 (1,081) ≈ TL (325) + TE (756); residual -0 within 1%.
✗	Net debt formula	Stored net_debt (-452) ≠ derived from components (-46); diff -406 (89.7%).
✓	EBITDA = OP + D&A	EBITDA (-23) ≈ OP (-30) + D&A (7) = -23.
✓	Net profit vs operating profit	Net profit (-23) sits within a plausible band vs operating profit (-30).
✓	Cash ≤ total assets	Cash (62) ≤ total assets (1,081).

US_FROG 2024-09-30 Q3 — report review