Gemfields Group Balance Sheet

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Jun '25 Jun 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Cash & Equivalents	44.28	20.84	51.62	118.53	97.72	43.86
Cash & Short-Term Investments	44.28	20.84	51.62	118.53	97.72	43.86
Cash Growth	98.58%	-59.62%	-56.45%	21.29%	122.79%	-43.92%
Accounts Receivable	17.12	36.97	44.02	63.15	61.76	13.55
Other Receivables	37.28	41.15	27.97	31.82	17.52	16.39
Receivables	54.4	78.12	71.99	94.97	79.98	30.64
Inventory	79.31	114.03	109.66	110.63	115.85	117.84
Prepaid Expenses	7.28	6.5	8.35	4.67	4.02	6.45
Other Current Assets	54.23	-	-	-	-	-
Total Current Assets	239.48	219.49	241.62	328.79	297.57	198.78
Property, Plant & Equipment	347.08	338.7	356.59	336.77	342.62	362.73
Long-Term Investments	-	-	6.01	32	37.2	30.91
Other Intangible Assets	13.62	40.32	65.97	56.14	49.96	51.46
Long-Term Deferred Tax Assets	0.05	0.05	6.06	6.31	2.89	3.03
Other Long-Term Assets	16.1	12.68	21.64	12.74	13.01	9.79
Total Assets	616.32	611.23	697.89	774.13	743.78	656.71
Accounts Payable	37.01	13.73	13.51	10.37	6.32	4.17
Accrued Expenses	-	11.86	14.36	24.65	26.02	8.42
Short-Term Debt	50.49	56.28	40.47	4.01	11.24	28.51
Current Portion of Long-Term Debt	-	-	-	10	13.5	4.5
Current Portion of Leases	0.49	1.02	0.42	1.17	1.12	0.91
Current Income Taxes Payable	-	5.87	8.51	33.35	20.99	4.27
Other Current Liabilities	7.87	12.97	14.02	20	10.82	8.73
Total Current Liabilities	95.86	101.72	91.29	103.54	90	59.51
Long-Term Debt	55	45	-	-	10	23.5
Long-Term Leases	2.96	3.23	0.76	1.17	2.53	2.84
Long-Term Deferred Tax Liabilities	45.24	50.75	70.88	76.78	86.24	79.24
Other Long-Term Liabilities	7.09	7.75	11.48	11.54	10.8	8.61
Total Liabilities	206.14	208.46	174.4	193.03	199.58	173.69
Common Stock	0.02	0.01	0.01	0.01	0.01	0.01
Additional Paid-In Capital	516.69	486.94	486.69	494.48	488.4	488.29
Retained Earnings	-168.65	-148.18	-56.5	-12.13	-36.45	-88.09
Comprehensive Income & Other	9.18	6.96	7.98	8.14	12.54	12.35
Total Common Equity	357.24	345.72	438.17	490.51	464.51	412.57
Minority Interest	52.95	57.05	85.32	90.59	79.7	70.44
Shareholders' Equity	410.18	402.78	523.49	581.1	544.2	483.02
Total Liabilities & Equity	616.32	611.23	697.89	774.13	743.78	656.71
Total Debt	108.94	105.52	41.64	16.34	38.38	60.25
Net Cash (Debt)	-64.66	-84.68	9.98	102.19	59.34	-16.39
Net Cash Growth	-	-	-90.24%	72.22%	-	-
Net Cash Per Share	-0.05	-0.07	0.01	0.09	0.05	-0.01
Filing Date Shares Outstanding	1,724	1,168	1,167	1,211	1,169	1,169
Total Common Shares Outstanding	1,724	1,168	1,167	1,211	1,169	1,169
Working Capital	143.62	117.77	150.33	225.25	207.57	139.27
Book Value Per Share	0.21	0.30	0.38	0.41	0.40	0.35
Tangible Book Value	343.62	305.4	372.21	434.37	414.54	361.11
Tangible Book Value Per Share	0.20	0.26	0.32	0.36	0.35	0.31
Land	-	44.88	37.9	33.07	29.86	28.74
Machinery	-	132.22	121.43	87.07	69.31	64.55
Construction In Progress	-	53.64	15.48	-	-	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.