US_FROG 2025-09-30 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.

Metric	Value	Evidence / page extract
Revenue	136.91	—
Operating profit	-21.59	—
D&A	5.661	Row: derived: same-row components · dashboard=5.661 mln — derived: same-row components
EBITDA	-15.93	—
Net profit	-16.43	—
Cash	78.36	—
Debt short	7.056	—
Debt long	4.092	Row: read from SEC company facts under CIK 1800667, which reproduces 324 cells this card already held; the cell was empty · dashboard=4.092 mln — read from SEC company facts under CIK 1800667, which reproduces 324 cells this card already held; the cell was empty
Net debt	-639.91	Components: short debt 7.056 + long debt 4.092 + other financial liab. 0 + NCI 0 − cash 78.36 = net debt -67.21.Row: debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components) · dashboard=-639.910 mln — debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components)
Operating CF	30.16	—
Investing CF	-11.43	—
Assets	1 265.53	—
Equity	859.42	—

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)

Short-term debt (incl. ST leases)	7
Long-term debt (incl. LT leases)	4
− Cash & equivalents	78
Net debt	-67

EBITDA	-16	-11.6% of revenue
− D&A	6
= Operating profit (EBIT)	-22	✓ -15.8% of revenue
− Net finance costs, tax and other — derived	-5
= Net profit	-16	-12.0% of revenue

P&L (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Revenue	`RevenueFromContractWithCustomerExcludingAssessedTax`	136.91
Cost of revenue	`CostOfRevenue`	30.9
Gross profit	`GrossProfit`	106.01
Operating expenses	`OperatingExpenses`	127.6
Research and development	`ResearchAndDevelopmentExpense`	51.17
Operating income (loss)	`OperatingIncomeLoss`	-21.59
Income tax expense (benefit)	`IncomeTaxExpenseBenefit`	1.518
Net income (loss)	`NetIncomeLoss`	-16.43
Depreciation & amortization	`DepreciationDepletionAndAmortization`	5.661
EBITDA (OP + D&A)	`OperatingIncomeLoss+DepreciationDepletionAndAmortization`	-15.93

Balance sheet (US-GAAP, point in time)

Line item	XBRL tag	Value (USD mln)
Total assets	`Assets`	1 265.53
Cash and equivalents	`CashAndCashEquivalentsAtCarryingValue`	78.36
Receivables (net)	`AccountsReceivableNetCurrent`	104.4
PP&E (net)	`PropertyPlantAndEquipmentNet`	5.692
Goodwill	`Goodwill`	371.51
Total liabilities	`Liabilities`	406.11
Stockholders' equity	`StockholdersEquity`	859.42
Current / short-term debt (sum of tags)	`DebtCurrent+…`	7.056

Cash flow (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Operating cash flow	`NetCashProvidedByUsedInOperatingActivities`	30.16
Investing cash flow	`NetCashProvidedByUsedInInvestingActivities`	-11.43
Financing cash flow	`NetCashProvidedByUsedInFinancingActivities`	8.091
Capex (PP&E purchases)	`PaymentsToAcquirePropertyPlantAndEquipment`	1.346

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 (1,266) ≈ TL (406) + TE (859); residual +0 within 1%.
✗	Net debt formula	Stored net_debt (-640) ≠ derived from components (-67); diff -573 (89.5%).
✓	EBITDA = OP + D&A	EBITDA (-16) ≈ OP (-22) + D&A (6) = -16.
✓	Net profit vs operating profit	Net profit (-16) sits within a plausible band vs operating profit (-22).
✓	Cash ≤ total assets	Cash (78) ≤ total assets (1,266).

US_FROG 2025-09-30 Q3 — report review