Gem Diamonds Limited (LON:GEMD)

Gem Diamonds 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	20.16	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	20.16	3.8	12.91	16.53	8.74	30.93
Cash Growth	196.65%	-70.53%	-21.90%	89.05%	-71.74%	-37.91%
Accounts Receivable	4.53	0.26	0.59	0.02	0.02	0.03
Other Receivables	0.02	3.58	4.55	6.97	5.78	4.31
Receivables	4.54	3.84	5.14	6.99	5.81	4.33
Inventory	41.93	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	66.62	60.85	53.6	62.4	46.27	69.5
Property, Plant & Equipment	197.95	213.76	273.73	303.34	299.84	296.76
Goodwill	-	-	10.12	10.44	11.22	11.96
Long-Term Deferred Tax Assets	4.4	4.29	4.31	6.81	5.99	5.12
Other Long-Term Assets	10.67	0.91	7.34	4.49	2.92	1.28
Total Assets	279.63	279.8	349.1	387.48	366.24	384.62

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	6.42	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	16.7	17.63	3.41	32.41	0.53	2.7
Current Portion of Leases	0.98	1.64	2.52	2.16	1.88	0.97
Current Income Taxes Payable	3.91	-	6.85	0.92	0.06	0.04
Other Current Liabilities	-	0.16	0.25	0.35	0.38	4.46
Total Current Liabilities	28.01	25.98	25.43	59.85	23.22	30.01
Long-Term Debt	3.93	6.23	16.63	5.16	4.37	8.34
Long-Term Leases	1.25	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	49.75	53.77	69.28	77.25	82.03	82.47
Other Long-Term Liabilities	14.85	11.93	10.99	14.17	15.39	11.2
Total Liabilities	97.79	101.25	126.2	161.71	133.19	137.97

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	1.42	1.42	1.41	1.41	1.41	1.41
Additional Paid-In Capital	885.65	885.65	885.65	885.65	885.65	885.65
Retained Earnings	-586.12	-586.75	-487.99	-490.88	-494.11	-500.55
Treasury Stock	-1.16	-1.16	-1.16	-1.16	-1.16	-
Comprehensive Income & Other	-188.45	-189.26	-255.33	-250.8	-239.17	-226.7
Total Common Equity	111.34	109.9	142.58	144.22	152.62	159.81
Minority Interest	70.51	68.65	80.32	81.55	80.43	86.84
Shareholders' Equity	181.85	178.55	222.9	225.77	233.05	246.65
Total Liabilities & Equity	279.63	279.8	349.1	387.48	366.24	384.62

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	22.86	27.77	25.79	44.52	13.84	15.87
Net Cash (Debt)	-2.7	-23.97	-12.89	-27.99	-5.1	15.06
Net Cash Growth	-	-	-	-	-	-44.20%
Net Cash Per Share	-0.02	-0.17	-0.09	-0.20	-0.04	0.11
Filing Date Shares Outstanding	140.22	139.9	139.7	139.69	139.4	140.52
Total Common Shares Outstanding	140.22	139.92	139.72	139.69	139.4	140.52
Working Capital	38.61	34.87	28.17	2.55	23.05	39.49
Book Value Per Share	0.79	0.79	1.02	1.03	1.09	1.14
Tangible Book Value	111.34	109.9	132.46	133.78	141.4	147.85
Tangible Book Value Per Share	0.79	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

Data Source: S&P Global Market Intelligence Last updated: Mar 18, 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:

Sep 7, 2026

Data Sources Report a data error