Gemfields Group Cash Flow Statement

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
Net Income	-39.08	-82.14	-10.09	56.78	50.73
Depreciation & Amortization	66.63	126.1	31.64	32.8	32.25
Other Amortization	0.34	0.02	5.3	4.87	0.05
Loss (Gain) From Sale of Assets	-	-0.76	-0.54	-	-
Asset Writedown & Restructuring Costs	3.22	2.96	-0.4	2.64	0.4
Loss (Gain) From Sale of Investments	-	4	28	5.2	-7.6
Stock-Based Compensation	0.32	0.17	0.1	0.15	0.37
Provision & Write-off of Bad Debts	0.17	2.66	-	-	-
Other Operating Activities	-27.61	-22.05	-25.81	24.54	46.64
Change in Accounts Receivable	6.95	0.84	12.05	-18.99	-51.15
Change in Inventory	11.45	-7.51	0.85	-0.28	2.91
Change in Accounts Payable	2.59	-7.34	5.07	5.11	19.66
Change in Other Net Operating Assets	-0.33	1.05	-10.93	6.68	3.86
Operating Cash Flow	21.46	12.03	35.23	119.5	98.12
Operating Cash Flow Growth	78.41%	-65.86%	-70.52%	21.79%	-
Capital Expenditures	-39.15	-68.63	-57.93	-27.77	-7.98
Sale of Property, Plant & Equipment	-	1.2	0.54	-	-
Sale (Purchase) of Intangibles	-3.69	-16.32	-10.37	-6.32	-3.69
Investment in Securities	-	-	-0.5	-0.86	1.09
Other Investing Activities	41.12	-1.09	-6.27	-6.02	-6.22
Investing Cash Flow	-1.71	-84.84	-74.53	-40.97	-17.4
Long-Term Debt Issued	115.7	170.76	40.47	15.24	38.25
Long-Term Debt Repaid	-114.81	-110.72	-15.44	-37.61	-61.11
Net Debt Issued (Repaid)	0.9	60.05	25.04	-22.37	-22.87
Issuance of Common Stock	32.27	0.25	2.08	6.08	0.11
Repurchase of Common Stock	-	-	-9.87	-	-
Common Dividends Paid	-	-10	-35	-35	-
Other Financing Activities	-7.58	-8.1	-7.87	-4.25	-3.1
Financing Cash Flow	25.59	42.2	-25.63	-55.54	-25.85
Foreign Exchange Rate Adjustments	-2.13	-0.17	-1.98	-2.19	-1.01
Net Cash Flow	43.21	-30.78	-66.91	20.81	53.86
Free Cash Flow	-17.68	-56.6	-22.7	91.73	90.14
Free Cash Flow Growth	-	-	-	1.77%	-
Free Cash Flow Margin	-13.09%	-28.38%	-8.66%	26.89%	34.98%
Free Cash Flow Per Share	-0.01	-0.05	-0.02	0.08	0.08
Cash Interest Paid	5.12	6.6	2.87	2.75	3.1
Cash Income Tax Paid	1.89	18.54	57.25	39.77	9.73
Levered Free Cash Flow	37.26	-29.09	-20.3	92.72	75.23
Unlevered Free Cash Flow	40.09	-25.63	-18.83	94.23	76.92
Change in Working Capital	20.66	-12.96	7.04	-7.48	-24.72

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