US_PATH 2023-10-31 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

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	325.92	—
Operating profit	-55.82	—
D&A	5.395	Row: derived: same-row components · dashboard=5.395 mln — derived: same-row components
EBITDA	-50.42	—
Net profit	-31.54	—
Cash	1 003.08	—
Debt short	6.905	—
Debt long	57.69	—
Net debt	-1 752.59	Components: short debt 6.905 + long debt 57.69 + other financial liab. 0 + NCI 0 − cash 1 003.08 = net debt -938.49.Row: debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components) · dashboard=-1,752.585 mln — debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components)
Operating CF	41.85	—
Investing CF	-60.25	—
Assets	2 787.06	—
Equity	1 961.21	—

Short-term debt (incl. ST leases)	7
Long-term debt (incl. LT leases)	58
− Cash & equivalents	1 003
Net debt	-938

EBITDA	-50	-15.5% of revenue
− D&A	5
= Operating profit (EBIT)	-56	✓ -17.1% of revenue
+ Finance income	14
+ Other (FX and misc.) — derived	14
= Pre-tax profit	-28	-8.5% of revenue
− Income tax	4
= Net profit	-32	-9.7% of revenue

P&L (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Revenue	`RevenueFromContractWithCustomerExcludingAssessedTax`	325.92
Cost of revenue	`CostOfRevenue`	49.92
Gross profit	`GrossProfit`	276
Operating expenses	`OperatingExpenses`	331.82
Research and development	`ResearchAndDevelopmentExpense`	84.51
Operating income (loss)	`OperatingIncomeLoss`	-55.82
Income tax expense (benefit)	`IncomeTaxExpenseBenefit`	3.926
Net income (loss)	`NetIncomeLoss`	-31.54
Depreciation & amortization	`DepreciationAndAmortization`	5.395
EBITDA (OP + D&A)	`OperatingIncomeLoss+DepreciationDepletionAndAmortization`	-50.42

Balance sheet (US-GAAP, point in time)

Line item	XBRL tag	Value (USD mln)
Total assets	`Assets`	2 787.06
Cash and equivalents	`CashAndCashEquivalentsAtCarryingValue`	1 003.08
Receivables (net)	`AccountsReceivableNetCurrent`	373.09
PP&E (net)	`PropertyPlantAndEquipmentNet`	22.5
Goodwill	`Goodwill`	87.29
Total liabilities	`Liabilities`	825.85
Stockholders' equity	`StockholdersEquity`	1 961.21
Current / short-term debt (sum of tags)	`DebtCurrent+…`	6.905

Cash flow (US-GAAP, duration)

Line item	XBRL tag	Value (USD mln)
Operating cash flow	`NetCashProvidedByUsedInOperatingActivities`	41.85
Investing cash flow	`NetCashProvidedByUsedInInvestingActivities`	-60.25
Financing cash flow	`NetCashProvidedByUsedInFinancingActivities`	-69.15
Capex (PP&E purchases)	`PaymentsToAcquirePropertyPlantAndEquipment`	0.682
Share repurchases	`PaymentsForRepurchaseOfCommonStock`	52.65

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 (2,787) ≈ TL (826) + TE (1,961); residual +0 within 1%.
✗	Net debt formula	Stored net_debt (-1,753) ≠ derived from components (-938); diff -814 (46.5%).
✓	EBITDA = OP + D&A	EBITDA (-50) ≈ OP (-56) + D&A (5) = -50.
✓	Net profit vs operating profit	Net profit (-32) sits within a plausible band vs operating profit (-56).
✓	Cash ≤ total assets	Cash (1,003) ≤ total assets (2,787).

US_PATH 2023-10-31 Q3 — report review