Gemfields Group 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	64.05	20.84	51.62	118.53	97.72
Cash & Short-Term Investments	64.05	20.84	51.62	118.53	97.72
Cash Growth	207.30%	-59.62%	-56.45%	21.29%	122.79%
Accounts Receivable	21.4	36.97	44.02	63.15	61.76
Other Receivables	31.25	41.15	27.97	31.82	17.52
Receivables	52.65	78.12	71.99	94.97	79.98
Inventory	82.66	114.03	109.66	110.63	115.85
Prepaid Expenses	4.73	6.5	8.35	4.67	4.02
Other Current Assets	0.73	-	-	-	-
Total Current Assets	204.82	219.49	241.62	328.79	297.57
Property, Plant & Equipment	312.58	338.7	356.59	336.77	342.62
Long-Term Investments	-	-	6.01	32	37.2
Other Intangible Assets	15.17	40.32	65.97	56.14	49.96
Long-Term Deferred Tax Assets	4.13	0.05	6.06	6.31	2.89
Long-Term Deferred Charges	3.79	-	-	-	-
Other Long-Term Assets	30.67	12.68	21.64	12.74	13.01
Total Assets	571.16	611.23	697.89	774.13	743.78
Accounts Payable	9.28	13.73	13.51	10.37	6.32
Accrued Expenses	19.15	11.86	14.36	24.65	26.02
Short-Term Debt	73.34	56.28	40.47	4.01	11.24
Current Portion of Long-Term Debt	-	-	-	10	13.5
Current Portion of Leases	0.73	1.02	0.42	1.17	1.12
Current Income Taxes Payable	2.73	5.87	8.51	33.35	20.99
Other Current Liabilities	10.41	12.97	14.02	20	10.82
Total Current Liabilities	115.64	101.72	91.29	103.54	90
Long-Term Debt	30	45	-	-	10
Long-Term Leases	2.35	3.23	0.76	1.17	2.53
Long-Term Deferred Tax Liabilities	34.87	50.75	70.88	76.78	86.24
Other Long-Term Liabilities	5.96	7.75	11.48	11.54	10.8
Total Liabilities	188.83	208.46	174.4	193.03	199.58
Common Stock	0.02	0.01	0.01	0.01	0.01
Additional Paid-In Capital	516.72	486.94	486.69	494.48	488.4
Retained Earnings	-187.2	-148.18	-56.5	-12.13	-36.45
Comprehensive Income & Other	7.53	6.96	7.98	8.14	12.54
Total Common Equity	337.06	345.72	438.17	490.51	464.51
Minority Interest	45.27	57.05	85.32	90.59	79.7
Shareholders' Equity	382.34	402.78	523.49	581.1	544.2
Total Liabilities & Equity	571.16	611.23	697.89	774.13	743.78
Total Debt	106.43	105.52	41.64	16.34	38.38
Net Cash (Debt)	-42.37	-84.68	9.98	102.19	59.34
Net Cash Growth	-	-	-90.24%	72.22%	-
Net Cash Per Share	-0.03	-0.07	0.01	0.09	0.05
Filing Date Shares Outstanding	1,724	1,168	1,167	1,211	1,169
Total Common Shares Outstanding	1,724	1,168	1,167	1,211	1,169
Working Capital	89.18	117.77	150.33	225.25	207.57
Book Value Per Share	0.20	0.30	0.38	0.41	0.40
Tangible Book Value	321.89	305.4	372.21	434.37	414.54
Tangible Book Value Per Share	0.19	0.26	0.32	0.36	0.35
Land	55.34	53.25	37.9	33.07	29.86
Machinery	132.98	132.22	121.43	87.07	69.31
Construction In Progress	82.96	53.64	15.48	-	-

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