Gem Diamonds Limited (LON: GEMD)

Gem Diamonds Income Statement

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Revenue	146.56	140.29	188.94	201.86	189.65	182.05
Revenue Growth (YoY)	-8.82%	-25.75%	-6.40%	6.44%	4.17%	-31.89%
Cost of Revenue	123.91	124.45	144.44	143.51	133.65	146.39
Gross Profit	22.66	15.84	44.5	58.35	56	35.66
Selling, General & Admin	6.63	7.91	9	8.89	7.99	9.42
Other Operating Expenses	2.23	2.48	3.28	4.83	0.89	0.87
Operating Expenses	9.33	10.72	12.53	14.11	9.43	11.07
Operating Income	13.33	5.12	31.97	44.24	46.57	24.59
Interest Expense	-5.32	-3.83	-3.22	-2.76	-3.91	-5.53
Interest & Investment Income	0.52	0.29	0.3	0.2	0.36	0.67
Currency Exchange Gain (Loss)	1.73	2.78	1.91	1.92	-0.88	3.55
Other Non Operating Income (Expenses)	0.33	0.33	0.11	0.01	0.02	-
EBT Excluding Unusual Items	10.59	4.68	31.08	43.61	42.17	23.29
Gain (Loss) on Sale of Assets	0.05	-0.02	0.2	0.02	-0.03	0.76
Asset Writedown	-	-	-0.7	-	-	-
Other Unusual Items	-0	-0	-0.14	-0.71	-3.88	-
Pretax Income	11.67	5.68	30.43	42.92	38.25	24.05
Income Tax Expense	6.02	4.09	10.28	15.56	10.71	9.02
Earnings From Continuing Operations	5.64	1.59	20.16	27.35	27.54	15.03
Earnings From Discontinued Operations	-	-	-	-	-3.26	-4.45
Net Income to Company	5.64	1.59	20.16	27.35	24.28	10.58
Minority Interest in Earnings	-4.72	-3.72	-9.98	-12.59	-10.64	-7.96
Net Income	0.92	-2.13	10.18	14.77	13.64	2.62
Net Income to Common	0.92	-2.13	10.18	14.77	13.64	2.62
Net Income Growth	-83.03%	-	-31.08%	8.25%	421.25%	-89.94%
Shares Outstanding (Basic)	140	140	140	140	139	139
Shares Outstanding (Diluted)	143	142	142	142	142	142
Shares Change (YoY)	0.95%	0.27%	-0.30%	0.34%	0.01%	-0.28%
EPS (Basic)	0.01	-0.02	0.07	0.11	0.10	0.02
EPS (Diluted)	0.01	-0.02	0.07	0.10	0.10	0.02
EPS Growth	-83.36%	-	-30.77%	8.39%	417.37%	-89.91%
Free Cash Flow	-2.73	-22.13	3.16	2.6	47.49	-27.36
Free Cash Flow Per Share	-0.02	-0.16	0.02	0.02	0.34	-0.19
Dividend Per Share	-	-	-	0.027	0.025	-
Dividend Growth	-	-	-	8.00%	-	-
Gross Margin	15.46%	11.29%	23.55%	28.91%	29.53%	19.59%
Operating Margin	9.09%	3.65%	16.92%	21.92%	24.56%	13.51%
Profit Margin	0.63%	-1.51%	5.39%	7.32%	7.19%	1.44%
Free Cash Flow Margin	-1.86%	-15.77%	1.67%	1.29%	25.04%	-15.03%
EBITDA	21.28	10.54	38.56	51.17	53.6	37.14
EBITDA Margin	14.52%	7.51%	20.41%	25.35%	28.26%	20.40%
D&A For EBITDA	7.95	5.42	6.59	6.93	7.03	12.55
EBIT	13.33	5.12	31.97	44.24	46.57	24.59
EBIT Margin	9.09%	3.65%	16.92%	21.92%	24.56%	13.51%
Effective Tax Rate	51.64%	71.96%	33.77%	36.26%	28.00%	37.51%

Source: S&P Capital IQ. Standard template. Financial Sources.