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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	22.3	51.62	118.53	97.72	43.86	78.22
Cash & Short-Term Investments	22.3	51.62	118.53	97.72	43.86	78.22
Cash Growth	-75.47%	-56.45%	21.29%	122.79%	-43.92%	24.18%
Accounts Receivable	71.07	44.02	63.15	61.76	13.55	87.84
Other Receivables	24.67	27.97	31.82	17.52	16.39	-
Receivables	95.74	71.99	94.97	79.98	30.64	87.84
Inventory	121.68	109.66	110.63	115.85	117.84	110.69
Prepaid Expenses	11.01	8.35	4.67	4.02	6.45	-
Total Current Assets	250.72	241.62	328.79	297.57	198.78	276.75
Property, Plant & Equipment	368.62	356.59	336.77	342.62	362.73	376.91
Long-Term Investments	2.01	6.01	32	37.2	30.91	57.5
Other Intangible Assets	72.97	65.97	56.14	49.96	51.46	55.2
Long-Term Deferred Tax Assets	4.92	6.06	6.31	2.89	3.03	7.23
Other Long-Term Assets	20.39	21.64	12.74	13.01	9.79	10.56
Total Assets	719.64	697.89	774.13	743.78	656.71	784.15
Accounts Payable	46.17	13.51	10.37	6.32	4.17	29.85
Accrued Expenses	-	22.87	24.65	26.02	8.42	-
Short-Term Debt	66.69	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	0.48	0.42	1.17	1.12	0.91	1.08
Current Income Taxes Payable	3.84	-	33.35	20.99	4.27	16.28
Other Current Liabilities	1.8	14.02	20	10.82	8.73	3.11
Total Current Liabilities	118.99	91.29	103.54	90	59.51	75.15
Long-Term Debt	-	-	-	10	23.5	28
Long-Term Leases	4.71	0.76	1.17	2.53	2.84	3.57
Long-Term Deferred Tax Liabilities	67.07	70.88	76.78	86.24	79.24	92.18
Other Long-Term Liabilities	10.12	11.48	11.54	10.8	8.61	6.31
Total Liabilities	200.87	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	-59.15	-56.5	-12.13	-36.45	-88.09	-2.73
Treasury Stock	-	-	-	-	-	-23.33
Comprehensive Income & Other	7.71	7.98	8.14	12.54	12.35	8.47
Total Common Equity	435.26	438.17	490.51	464.51	412.57	494.26
Minority Interest	83.51	85.32	90.59	79.7	70.44	84.68
Shareholders' Equity	518.76	523.49	581.1	544.2	483.02	578.94
Total Liabilities & Equity	719.64	697.89	774.13	743.78	656.71	784.15
Total Debt	71.88	41.64	16.34	38.38	60.25	57.48
Net Cash (Debt)	-49.58	9.98	102.19	59.34	-16.39	20.74
Net Cash Growth	-	-90.24%	72.22%	-	-	111.22%
Net Cash Per Share	-0.04	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	131.74	150.33	225.25	207.57	139.27	201.6
Book Value Per Share	0.37	0.38	0.41	0.40	0.35	0.42
Tangible Book Value	362.29	372.21	434.37	414.54	361.11	439.06
Tangible Book Value Per Share	0.31	0.32	0.36	0.35	0.31	0.37
Land	-	37.93	33.07	29.86	28.74	27.37
Machinery	-	121.43	87.07	69.31	64.55	59.41
Construction In Progress	-	15.48	-	-	-	-

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