IDX:GEMS Balance Sheet

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	112.13	326.93	318.5	329.6	193.57
Cash & Short-Term Investments	112.13	326.93	318.5	329.6	193.57
Cash Growth	-65.70%	2.65%	-3.37%	70.27%	-4.54%
Accounts Receivable	240	202.69	291.91	193.42	140.5
Other Receivables	0.13	0.13	0.14	0.15	0.18
Receivables	240.13	202.83	292.05	193.58	140.68
Inventory	40.05	23.13	40.37	42.69	30.08
Prepaid Expenses	14.19	11.8	0.24	1.05	3.69
Other Current Assets	175.53	141.37	190.83	157.41	66.14
Total Current Assets	582.04	706.06	841.97	724.32	434.16
Property, Plant & Equipment	405.63	421.53	363.71	312.09	299.51
Long-Term Investments	59.59	-	-	-	-
Goodwill	17.21	17.21	24.39	24.39	24.39
Other Intangible Assets	0	0.02	0.02	0.04	0.07
Long-Term Deferred Tax Assets	7.09	6.42	8.5	7.64	7.59
Other Long-Term Assets	125.05	88.34	73.45	60.6	63.31
Total Assets	1,197	1,240	1,312	1,129	829.03
Accounts Payable	305.08	247.99	337.68	253.8	161.82
Accrued Expenses	16.47	16.67	17.3	28.71	18.11
Short-Term Debt	50.21	242.06	251.79	34.33	38.36
Current Portion of Long-Term Debt	11.92	10	-	31.34	20.66
Current Portion of Leases	0.17	0.24	0.91	1.47	1.31
Current Income Taxes Payable	3.81	4.23	7.48	121.37	71.24
Other Current Liabilities	0.2	0.4	0.23	2.25	113.71
Total Current Liabilities	387.85	521.59	615.38	473.26	425.22
Long-Term Debt	71.71	30	-	64.76	52.1
Long-Term Leases	0.44	0.33	0.43	1.1	1.92
Pension & Post-Retirement Benefits	5.36	4.16	3.84	2.72	4.61
Long-Term Deferred Tax Liabilities	15.66	15.75	23.03	23.12	23.25
Other Long-Term Liabilities	7	6.62	6.26	5.89	5.6
Total Liabilities	488.02	578.44	648.93	570.84	512.7
Common Stock	65.07	65.07	65.07	65.07	65.07
Additional Paid-In Capital	229.02	229.02	229.02	229.02	229.02
Retained Earnings	483.16	434.93	436.12	332.74	97.37
Comprehensive Income & Other	-74.71	-76.85	-76.45	-75.22	-76.42
Total Common Equity	702.54	652.16	653.75	551.61	315.03
Minority Interest	6.05	8.97	9.36	6.64	1.29
Shareholders' Equity	708.59	661.13	663.11	558.24	316.32
Total Liabilities & Equity	1,197	1,240	1,312	1,129	829.03
Total Debt	134.44	282.63	253.12	133	114.35
Net Cash (Debt)	-22.31	44.3	65.37	196.6	79.22
Net Cash Growth	-	-32.23%	-66.75%	148.18%	48.04%
Net Cash Per Share	-0.00	0.01	0.01	0.03	0.01
Filing Date Shares Outstanding	5,882	5,882	5,882	5,882	5,882
Total Common Shares Outstanding	5,882	5,882	5,882	5,882	5,882
Working Capital	194.19	184.48	226.6	251.06	8.94
Book Value Per Share	0.12	0.11	0.11	0.09	0.05
Tangible Book Value	685.33	634.94	629.34	527.17	290.57
Tangible Book Value Per Share	0.12	0.11	0.11	0.09	0.05
Land	18.16	17.36	17.44	0.34	0.34
Buildings	20.5	19.32	17.95	16.02	15.69
Machinery	102.94	93.91	84.15	78.44	72.45
Construction In Progress	16.36	9.54	14.5	7.22	4.28
Leasehold Improvements	0.42	0.42	0.42	0.42	0.42

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