Gemfields Group Limited (AIM: GEM)

Gemfields Group Balance Sheet

Financials in millions USD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Dec 31, 2023	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	51.62	51.62	118.53	97.72	43.86	78.22
Cash & Short-Term Investments	51.62	51.62	118.53	97.72	43.86	78.22
Cash Growth	-56.45%	-56.45%	21.29%	122.79%	-43.92%	24.18%
Accounts Receivable	44.02	44.02	63.15	61.76	13.55	87.84
Other Receivables	27.97	27.97	31.82	17.52	16.39	-
Receivables	71.99	71.99	94.97	79.98	30.64	87.84
Inventory	109.66	109.66	110.63	115.85	117.84	110.69
Prepaid Expenses	8.35	8.35	4.67	4.02	6.45	-
Total Current Assets	241.62	241.62	328.79	297.57	198.78	276.75
Property, Plant & Equipment	356.59	356.59	336.77	342.62	362.73	376.91
Long-Term Investments	6.01	6.01	32	37.2	30.91	57.5
Other Intangible Assets	65.97	65.97	56.14	49.96	51.46	55.2
Long-Term Deferred Tax Assets	6.06	6.06	6.31	2.89	3.03	7.23
Other Long-Term Assets	21.64	21.64	12.74	13.01	9.79	10.56
Total Assets	697.89	697.89	774.13	743.78	656.71	784.15
Accounts Payable	13.51	13.51	10.37	6.32	4.17	29.85
Accrued Expenses	22.87	22.87	24.65	26.02	8.42	-
Short-Term Debt	40.47	40.47	4.01	11.24	28.51	22.83
Current Portion of Long-Term Debt	-	-	10	13.5	4.5	2
Current Portion of Leases	0.42	0.42	1.17	1.12	0.91	1.08
Current Income Taxes Payable	-	-	33.35	20.99	4.27	16.28
Other Current Liabilities	14.02	14.02	20	10.82	8.73	3.11
Total Current Liabilities	91.29	91.29	103.54	90	59.51	75.15
Long-Term Debt	-	-	-	10	23.5	28
Long-Term Leases	0.76	0.76	1.17	2.53	2.84	3.57
Long-Term Deferred Tax Liabilities	70.88	70.88	76.78	86.24	79.24	92.18
Other Long-Term Liabilities	11.48	11.48	11.54	10.8	8.61	6.31
Total Liabilities	174.4	174.4	193.03	199.58	173.69	205.21
Common Stock	0.01	0.01	0.01	0.01	0.01	0.01
Additional Paid-In Capital	486.69	486.69	494.48	488.4	488.29	511.83
Retained Earnings	-56.5	-56.5	-12.13	-36.45	-88.09	-2.73
Treasury Stock	-	-	-	-	-	-23.33
Comprensive Income & Other	7.98	7.98	8.14	12.54	12.35	8.47
Total Common Equity	438.17	438.17	490.51	464.51	412.57	494.26
Minority Interest	85.32	85.32	90.59	79.7	70.44	84.68
Shareholders' Equity	523.49	523.49	581.1	544.2	483.02	578.94
Total Liabilities & Equity	697.89	697.89	774.13	743.78	656.71	784.15
Total Debt	41.64	41.64	16.34	38.38	60.25	57.48
Net Cash (Debt)	9.98	9.98	102.19	59.34	-16.39	20.74
Net Cash Growth	-90.24%	-90.24%	72.22%	-	-	111.22%
Net Cash Per Share	0.01	0.01	0.09	0.05	-0.01	0.02
Filing Date Shares Outstanding	1,167	1,167	1,211	1,169	1,169	1,171
Total Common Shares Outstanding	1,167	1,167	1,211	1,169	1,169	1,171
Working Capital	150.33	150.33	225.25	207.57	139.27	201.6
Book Value Per Share	0.38	0.38	0.41	0.40	0.35	0.42
Tangible Book Value	372.21	372.21	434.37	414.54	361.11	439.06
Tangible Book Value Per Share	0.32	0.32	0.36	0.35	0.31	0.37
Land	37.93	37.93	33.07	29.86	28.74	27.37
Machinery	121.43	121.43	87.07	69.31	64.55	59.41
Construction In Progress	15.48	15.48	-	-	-	-

Source: S&P Capital IQ. Standard template. Financial Sources.