Gem Diamonds Limited (LON: GEMD)

Gem Diamonds Balance Sheet

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
Cash & Equivalents	19.88	5.1	6.01	27.68	35.46	10.86
Short-Term Investments	10.23	11.42	2.73	3.26	14.36	0.43
Cash & Short-Term Investments	30.11	16.53	8.74	30.93	49.82	11.28
Cash Growth	309.87%	89.05%	-71.74%	-37.91%	341.59%	-77.75%
Accounts Receivable	0.02	0.02	0.02	0.03	0.02	0.09
Other Receivables	3.63	6.97	5.78	4.31	4.42	13.26
Receivables	3.65	6.99	5.81	4.33	4.44	13.35
Inventory	37.01	37.63	30.37	31.16	26.74	32.52
Prepaid Expenses	0.74	1.25	1.35	0.98	1.35	1.09
Restricted Cash	-	-	-	-	-	0.12
Other Current Assets	-	-	-	2.1	3.53	3.94
Total Current Assets	71.51	62.4	46.27	69.5	85.88	62.29
Property, Plant & Equipment	290.93	300.58	299.84	296.76	308.83	332.31
Goodwill	10.46	10.44	11.22	11.96	13	13.65
Long-Term Deferred Tax Assets	5.27	6.81	5.99	5.12	6.35	7.87
Other Long-Term Assets	4.86	4.49	2.92	1.28	0.15	-
Total Assets	383.01	384.72	366.24	384.62	414.21	416.12
Accounts Payable	5.7	15.76	10.89	10.78	12.89	13.37
Accrued Expenses	7.39	7.24	8.45	11.05	12.1	13.01
Short-Term Debt	21.56	33.41	1.58	-	-	-
Current Portion of Long-Term Debt	3.89	-	-	2.7	14.39	16.33
Current Portion of Leases	2.45	2.16	1.88	0.97	1.84	1.94
Current Income Taxes Payable	4.62	0.92	0.06	0.04	11.94	0.01
Other Current Liabilities	0.19	0.35	0.38	4.46	8.05	4.24
Total Current Liabilities	45.79	59.85	23.22	30.01	61.21	48.9
Long-Term Debt	12.89	5.16	4.37	8.34	1.7	6.01
Long-Term Leases	2.71	3.79	6.02	3.85	4.9	8.54
Long-Term Deferred Tax Liabilities	81.33	82.14	82.03	82.47	84.54	91
Other Long-Term Liabilities	14.88	14.17	15.39	11.2	12.33	15.59
Total Liabilities	159.21	166.59	133.19	137.97	166.71	171.96
Common Stock	1.41	1.41	1.41	1.41	1.4	1.39
Additional Paid-In Capital	885.65	885.65	885.65	885.65	885.65	885.65
Retained Earnings	-494.18	-496.24	-494.11	-500.55	-511.81	-525.45
Treasury Stock	-1.16	-1.16	-1.16	-	-	-
Comprehensive Income & Other	-250.58	-250.8	-239.17	-226.7	-212.16	-202.86
Total Common Equity	141.14	138.87	152.62	159.81	163.07	158.73
Minority Interest	82.67	79.26	80.43	86.84	84.42	85.42
Shareholders' Equity	223.81	218.12	233.05	246.65	247.5	244.16
Total Liabilities & Equity	383.01	384.72	366.24	384.62	414.21	416.12
Total Debt	43.5	44.52	13.84	15.87	22.83	32.82
Net Cash (Debt)	-13.39	-27.99	-5.1	15.06	27	-21.54
Net Cash Growth	-	-	-	-44.20%	-	-
Net Cash Per Share	-0.09	-0.20	-0.04	0.11	0.19	-0.15
Filing Date Shares Outstanding	139.69	139.69	139.4	140.52	139.9	138.98
Total Common Shares Outstanding	139.69	139.69	139.4	140.52	139.61	138.98
Working Capital	25.71	2.55	23.05	39.49	24.67	13.39
Book Value Per Share	1.01	0.99	1.09	1.14	1.17	1.14
Tangible Book Value	130.69	128.43	141.4	147.85	150.08	145.08
Tangible Book Value Per Share	0.94	0.92	1.01	1.05	1.07	1.04
Machinery	-	116.65	97.81	81.81	87.07	91.76
Leasehold Improvements	-	50.89	53.74	51.42	55.96	58.22

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