Gem Diamonds 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	1.61	6.04	5.1	6.01	27.68
Short-Term Investments	2.2	6.87	11.42	2.73	3.26
Cash & Short-Term Investments	3.8	12.91	16.53	8.74	30.93
Cash Growth	-70.53%	-21.90%	89.05%	-71.74%	-37.91%
Accounts Receivable	0.26	0.59	0.02	0.02	0.03
Other Receivables	3.58	4.55	6.97	5.78	4.31
Receivables	3.84	5.14	6.99	5.81	4.33
Inventory	43.34	34.06	37.63	30.37	31.16
Prepaid Expenses	0.87	1.48	1.25	1.35	0.98
Other Current Assets	8.99	-	-	-	2.1
Total Current Assets	60.85	53.6	62.4	46.27	69.5
Property, Plant & Equipment	213.76	273.73	303.34	299.84	296.76
Goodwill	-	10.12	10.44	11.22	11.96
Long-Term Deferred Tax Assets	4.29	4.31	6.81	5.99	5.12
Other Long-Term Assets	0.91	7.34	4.49	2.92	1.28
Total Assets	279.8	349.1	387.48	366.24	384.62
Accounts Payable	3.49	3.86	15.76	10.89	10.78
Accrued Expenses	2.05	7.55	7.24	8.45	11.05
Short-Term Debt	1.01	0.99	1	1.04	-
Current Portion of Long-Term Debt	17.63	3.41	32.41	0.53	2.7
Current Portion of Leases	1.64	2.52	2.16	1.88	0.97
Current Income Taxes Payable	-	6.85	0.92	0.06	0.04
Other Current Liabilities	0.16	0.25	0.35	0.38	4.46
Total Current Liabilities	25.98	25.43	59.85	23.22	30.01
Long-Term Debt	6.23	16.63	5.16	4.37	8.34
Long-Term Leases	1.26	2.25	3.79	6.02	3.85
Pension & Post-Retirement Benefits	2.09	1.62	1.49	2.17	2.1
Long-Term Deferred Tax Liabilities	53.77	69.28	77.25	82.03	82.47
Other Long-Term Liabilities	11.93	10.99	14.17	15.39	11.2
Total Liabilities	101.25	126.2	161.71	133.19	137.97
Common Stock	1.42	1.41	1.41	1.41	1.41
Additional Paid-In Capital	885.65	885.65	885.65	885.65	885.65
Retained Earnings	-586.75	-487.99	-490.88	-494.11	-500.55
Treasury Stock	-1.16	-1.16	-1.16	-1.16	-
Comprehensive Income & Other	-189.26	-255.33	-250.8	-239.17	-226.7
Total Common Equity	109.9	142.58	144.22	152.62	159.81
Minority Interest	68.65	80.32	81.55	80.43	86.84
Shareholders' Equity	178.55	222.9	225.77	233.05	246.65
Total Liabilities & Equity	279.8	349.1	387.48	366.24	384.62
Total Debt	27.77	25.79	44.52	13.84	15.87
Net Cash (Debt)	-23.97	-12.89	-27.99	-5.1	15.06
Net Cash Growth	-	-	-	-	-44.20%
Net Cash Per Share	-0.17	-0.09	-0.20	-0.04	0.11
Filing Date Shares Outstanding	139.9	139.7	139.69	139.4	140.52
Total Common Shares Outstanding	139.92	139.72	139.69	139.4	140.52
Working Capital	34.87	28.17	2.55	23.05	39.49
Book Value Per Share	0.79	1.02	1.03	1.09	1.14
Tangible Book Value	109.9	132.46	133.78	141.4	147.85
Tangible Book Value Per Share	0.79	0.95	0.96	1.01	1.05
Machinery	132.54	113.23	122.15	97.81	81.81
Leasehold Improvements	56.45	49.97	50.89	53.74	51.42

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