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	3.77	12.88	16.5	8.72	30.91
Cash & Short-Term Investments	3.77	12.88	16.5	8.72	30.91
Cash Growth	-70.70%	-21.97%	89.23%	-71.79%	-37.95%
Accounts Receivable	12	6.63	3.63	4.86	4.1
Other Receivables	1.74	0.02	4.63	2.32	1.23
Total Trade Receivables	13.73	6.66	8.26	7.18	5.33
Inventory	43.34	34.06	37.63	30.37	31.16
Total Current Assets	60.85	53.6	62.4	46.27	67.4
Net Property, Plant & Equipment	213.76	273.73	303.34	299.84	296.76
Other Intangible Assets	-	10.12	10.44	11.22	11.96
Other Long-Term Assets	5.2	11.65	11.3	8.91	8.49
Total Assets	279.8	349.1	387.48	366.24	384.62
Accounts Payable	5.69	11.67	23.36	19.71	22.19
Current Portion of Long-Term Debt	18.65	4.4	33.41	1.58	2.7
Current Portion of Leases	1.64	2.52	2.16	1.88	0.97
Other Current Liabilities	-	6.85	0.92	0.06	4.14
Total Current Liabilities	25.98	25.43	59.85	23.22	25.91
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
Other Long-Term Liabilities	67.79	81.9	92.92	99.59	95.77
Total Long-Term Liabilities	75.27	100.77	101.86	109.98	107.96
Total Liabilities	101.25	126.2	161.71	133.19	137.97
Common Stock	1.42	1.41	1.41	1.41	1.41
Treasury Stock	-1.16	-1.16	-1.16	-1.16	-
Additional Paid-in Capital	885.65	885.65	885.65	885.65	885.65
Accumulated Other Comprehensive Income	-189.26	-255.33	-250.8	-239.17	-226.7
Retained Earnings	-586.75	-487.99	-490.88	-494.11	-500.55
Total Common Shareholders' 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)	-24	-12.92	-28.01	-5.12	15.05
Net Cash Growth	-	-	-	-	-44.27%
Net Cash Per Share	-0.17	-0.09	-0.20	-0.04	0.11
Book Value	109.9	142.58	144.22	152.62	159.81
Book Value Per Share	0.79	0.99	1.02	1.08	1.12
Tangible Book Value	109.9	132.46	133.78	141.4	147.85
Tangible Book Value Per Share	0.79	0.92	0.94	1.00	1.04