Gem Diamonds 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	4.97	6.04	5.1	6.01	27.68	35.46
Short-Term Investments	1.82	6.87	11.42	2.73	3.26	14.36
Cash & Short-Term Investments	6.8	12.91	16.53	8.74	30.93	49.82
Cash Growth	-77.43%	-21.90%	89.05%	-71.74%	-37.91%	341.59%
Accounts Receivable	5.31	0.59	0.02	0.02	0.03	0.02
Other Receivables	3.27	4.55	6.97	5.78	4.31	4.42
Receivables	8.58	5.14	6.99	5.81	4.33	4.44
Inventory	40.17	34.06	37.63	30.37	31.16	26.74
Prepaid Expenses	2.64	1.48	1.25	1.35	0.98	1.35
Other Current Assets	-	-	-	-	2.1	3.53
Total Current Assets	58.18	53.6	62.4	46.27	69.5	85.88
Property, Plant & Equipment	279.8	273.73	303.34	299.84	296.76	308.83
Goodwill	-	10.12	10.44	11.22	11.96	13
Long-Term Deferred Tax Assets	4.07	4.31	6.81	5.99	5.12	6.35
Other Long-Term Assets	8.06	7.34	4.49	2.92	1.28	0.15
Total Assets	350.1	349.1	387.48	366.24	384.62	414.21
Accounts Payable	5.32	3.86	15.76	10.89	10.78	12.89
Accrued Expenses	4.5	7.55	7.24	8.45	11.05	12.1
Short-Term Debt	-	0.99	1	1.04	-	-
Current Portion of Long-Term Debt	4.37	3.41	32.41	0.53	2.7	14.39
Current Portion of Leases	1.75	2.52	2.16	1.88	0.97	1.84
Current Income Taxes Payable	0	6.85	0.92	0.06	0.04	11.94
Other Current Liabilities	0.14	0.25	0.35	0.38	4.46	8.05
Total Current Liabilities	16.08	25.43	59.85	23.22	30.01	61.21
Long-Term Debt	30.46	16.63	5.16	4.37	8.34	1.7
Long-Term Leases	2.02	2.25	3.79	6.02	3.85	4.9
Pension & Post-Retirement Benefits	-	1.62	1.49	2.17	2.1	2.03
Long-Term Deferred Tax Liabilities	69.92	69.28	77.25	82.03	82.47	84.54
Other Long-Term Liabilities	11.91	10.99	14.17	15.39	11.2	12.33
Total Liabilities	130.39	126.2	161.71	133.19	137.97	166.71
Common Stock	1.42	1.41	1.41	1.41	1.41	1.4
Additional Paid-In Capital	885.65	885.65	885.65	885.65	885.65	885.65
Retained Earnings	-499.68	-487.99	-490.88	-494.11	-500.55	-511.81
Treasury Stock	-1.16	-1.16	-1.16	-1.16	-	-
Comprehensive Income & Other	-246.32	-255.33	-250.8	-239.17	-226.7	-212.16
Total Common Equity	139.91	142.58	144.22	152.62	159.81	163.07
Minority Interest	79.81	80.32	81.55	80.43	86.84	84.42
Shareholders' Equity	219.71	222.9	225.77	233.05	246.65	247.5
Total Liabilities & Equity	350.1	349.1	387.48	366.24	384.62	414.21
Total Debt	38.6	25.79	44.52	13.84	15.87	22.83
Net Cash (Debt)	-31.8	-12.89	-27.99	-5.1	15.06	27
Net Cash Growth	-	-	-	-	-44.20%	-
Net Cash Per Share	-0.23	-0.09	-0.20	-0.04	0.11	0.19
Filing Date Shares Outstanding	139.9	139.7	139.69	139.4	140.52	139.9
Total Common Shares Outstanding	139.9	139.72	139.69	139.4	140.52	139.61
Working Capital	42.11	28.17	2.55	23.05	39.49	24.67
Book Value Per Share	1.00	1.02	1.03	1.09	1.14	1.17
Tangible Book Value	139.91	132.46	133.78	141.4	147.85	150.08
Tangible Book Value Per Share	1.00	0.95	0.96	1.01	1.05	1.07
Machinery	-	113.23	122.15	97.81	81.81	87.07
Leasehold Improvements	-	49.97	50.89	53.74	51.42	55.96

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