US_MSFT 2023-12-31 Q2

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	62 020	—
Operating profit	27 032	—
D&A	1 364	Row: derived: same-row components · dashboard=1,364.000 mln — derived: same-row components
EBITDA	28 396	—
Net profit	21 870	—
Cash	17 305	—
Debt short	29 291	—
Debt long	59 083	—
Net debt	7 357	Components: short debt 29 291 + long debt 59 083 + other financial liab. 0 + NCI 0 − cash 17 305 = net debt 71 069.Row: derived debt_short+debt_long-cash=56914.0 · dashboard=7,357.000 mln — derived debt_short+debt_long-cash=56914.0
Operating CF	18 853	—
Investing CF	-71 925	—
Assets	470 558	—
Equity	238 268	—

Short-term debt (incl. ST leases)	29 291
Long-term debt (incl. LT leases)	59 083
− Cash & equivalents	17 305
Net debt	71 069

EBITDA	28 396	45.8% of revenue
− D&A	1 364
= Operating profit (EBIT)	27 032	✓ 43.6% of revenue
− Finance costs	909
+ Other (FX and misc.) — derived	403
= Pre-tax profit	26 526	42.8% of revenue
− Income tax	4 656
= Net profit	21 870	35.3% of revenue

P&L (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Revenue	`RevenueFromContractWithCustomerExcludingAssessedTax`	62 020
Gross profit	`GrossProfit`	42 397
Research and development	`ResearchAndDevelopmentExpense`	7 142
Operating income (loss)	`OperatingIncomeLoss`	27 032
Interest expense	`InterestExpense`	909
Income tax expense (benefit)	`IncomeTaxExpenseBenefit`	4 656
Net income (loss)	`NetIncomeLoss`	21 870

Balance sheet (US-GAAP, point in time)

Line item	XBRL tag	Value (USD mln)
Total assets	`Assets`	470 558
Cash and equivalents	`CashAndCashEquivalentsAtCarryingValue`	17 305
Receivables (net)	`AccountsReceivableNetCurrent`	42 831
Inventory (net)	`InventoryNet`	1 615
PP&E (net)	`PropertyPlantAndEquipmentNet`	112 308
Goodwill	`Goodwill`	118 931
Total liabilities	`Liabilities`	232 290
Long-term debt	`LongTermDebtNoncurrent`	44 928
Stockholders' equity	`StockholdersEquity`	238 268
Current / short-term debt (sum of tags)	`DebtCurrent+…`	29 291

Cash flow (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Operating cash flow	`NetCashProvidedByUsedInOperatingActivities`	18 853
Investing cash flow	`NetCashProvidedByUsedInInvestingActivities`	-71 925
Financing cash flow	`NetCashProvidedByUsedInFinancingActivities`	-10 147
Capex (PP&E purchases)	`PaymentsToAcquirePropertyPlantAndEquipment`	9 735
Share repurchases	`PaymentsForRepurchaseOfCommonStock`	4 000

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) = 232,290; known debt components fit within that envelope.
✗	Net debt formula	Stored net_debt (7,357) ≠ derived from components (71,069); diff -63,712 (89.6%).
✓	EBITDA = OP + D&A	EBITDA (28,396) ≈ OP (27,032) + D&A (1,364) = 28,396.
✓	Net profit vs operating profit	Net profit (21,870) sits within a plausible band vs operating profit (27,032).
✓	Cash ≤ total assets	Cash (17,305) ≤ total assets (470,558).

US_MSFT 2023-12-31 Q2 — report review