Gemfields Group Limited (JSE:GML)

Gemfields Group Balance Sheet

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

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	47.68	64.05	20.84	51.62	118.53	97.72
Cash & Short-Term Investments	47.68	64.05	20.84	51.62	118.53	97.72
Cash Growth	7.70%	207.30%	-59.62%	-56.45%	21.29%	122.79%
Accounts Receivable	33.63	21.4	36.97	44.02	63.15	61.76
Other Receivables	25.18	31.25	41.15	27.97	31.82	17.52
Receivables	58.82	52.65	78.12	71.99	94.97	79.98
Inventory	99.13	82.66	114.03	109.66	110.63	115.85
Prepaid Expenses	5.83	4.73	6.5	8.35	4.67	4.02
Other Current Assets	0.88	0.73	-	-	-	-
Total Current Assets	212.34	204.82	219.49	241.62	328.79	297.57
Property, Plant & Equipment	151.92	312.58	338.7	356.59	336.77	342.62
Long-Term Investments	-	-	-	6.01	32	37.2
Other Intangible Assets	16.49	15.17	40.32	65.97	56.14	49.96
Long-Term Deferred Tax Assets	7.95	4.13	0.05	6.06	6.31	2.89
Long-Term Deferred Charges	3.55	3.79	-	-	-	-
Other Long-Term Assets	35.46	30.67	12.68	21.64	12.74	13.01
Total Assets	427.71	571.16	611.23	697.89	774.13	743.78

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	37.68	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	44.24	73.34	56.28	40.47	4.01	11.24
Current Portion of Long-Term Debt	-	-	-	-	10	13.5
Current Portion of Leases	0.81	0.73	1.02	0.42	1.17	1.12
Current Income Taxes Payable	4.6	2.73	5.87	8.51	33.35	20.99
Other Current Liabilities	2.33	10.41	12.97	14.02	20	10.82
Total Current Liabilities	89.66	115.64	101.72	91.29	103.54	90
Long-Term Debt	47.68	30	45	-	-	10
Long-Term Leases	1.8	2.35	3.23	0.76	1.17	2.53
Long-Term Deferred Tax Liabilities	16.97	34.87	50.75	70.88	76.78	86.24
Other Long-Term Liabilities	8.2	5.96	7.75	11.48	11.54	10.8
Total Liabilities	164.31	188.83	208.46	174.4	193.03	199.58

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	0.02	0.02	0.01	0.01	0.01	0.01
Additional Paid-In Capital	516.72	516.72	486.94	486.69	494.48	488.4
Retained Earnings	-276	-187.2	-148.18	-56.5	-12.13	-36.45
Comprehensive Income & Other	7.53	7.53	6.96	7.98	8.14	12.54
Total Common Equity	248.26	337.06	345.72	438.17	490.51	464.51
Minority Interest	15.13	45.27	57.05	85.32	90.59	79.7
Shareholders' Equity	263.4	382.34	402.78	523.49	581.1	544.2
Total Liabilities & Equity	427.71	571.16	611.23	697.89	774.13	743.78

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	94.53	106.43	105.52	41.64	16.34	38.38
Net Cash (Debt)	-46.84	-42.37	-84.68	9.98	102.19	59.34
Net Cash Growth	-	-	-	-90.24%	72.22%	-
Net Cash Per Share	-0.03	-0.03	-0.07	0.01	0.09	0.05
Filing Date Shares Outstanding	1,724	1,724	1,168	1,167	1,211	1,169
Total Common Shares Outstanding	1,724	1,724	1,168	1,167	1,211	1,169
Working Capital	122.67	89.18	117.77	150.33	225.25	207.57
Book Value Per Share	0.14	0.20	0.30	0.38	0.41	0.40
Tangible Book Value	231.77	321.89	305.4	372.21	434.37	414.54
Tangible Book Value Per Share	0.13	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	-	-

Data Source: S&P Global Market Intelligence Last updated: Sep 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every six months for this company.

Update frequency:

Semi-annually

Last checked:

Oct 19, 2026

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