Gem Diamonds Limited (LON:GEMD)

Gem Diamonds Cash Flow Statement

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

Fiscal Year	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Net Income	2.89	-2.13	10.18	14.77	13.64
Depreciation & Amortization	11.37	7.32	8.41	8.61	9.07
Other Amortization	35.63	39.19	36.29	46.81	43.42
Loss (Gain) From Sale of Assets	-0.15	0.02	-0.2	-0.02	0.03
Asset Writedown & Restructuring Costs	-	-	0.7	-	-0.02
Stock-Based Compensation	0.52	0.33	0.25	0.4	0.56
Provision & Write-off of Bad Debts	-	-	-	0.01	-
Other Operating Activities	17.28	5.89	17.29	7.83	32.33
Change in Accounts Receivable	-4.38	1.44	-1.47	5.07	1.32
Change in Inventory	3.48	-10.16	-3.75	-8.26	3.49
Change in Accounts Payable	-15.44	-6.9	-4.68	-3.92	-4.34
Operating Cash Flow	51.2	35.02	63.03	71.31	96.23
Operating Cash Flow Growth	46.19%	-44.44%	-11.61%	-25.90%	73.41%
Capital Expenditures	-28.06	-57.15	-59.87	-68.71	-48.74
Sale of Property, Plant & Equipment	0.42	0	0.2	0.02	0.02
Investing Cash Flow	-27.64	-57.15	-59.67	-68.69	-48.72
Long-Term Debt Issued	22.36	75.22	9.89	19.2	49.21
Long-Term Debt Repaid	-44.81	-47.2	-19.47	-28.05	-57.54
Net Debt Issued (Repaid)	-22.45	28.02	-9.58	-8.85	-8.34
Repurchase of Common Stock	-	-	-1.16	-	-
Common Dividends Paid	-	-	-3.62	-3.49	-
Other Financing Activities	-4.29	-	-10.55	-6.69	-4.66
Financing Cash Flow	-26.73	28.02	-24.91	-19.03	-13
Foreign Exchange Rate Adjustments	-0.44	1.89	-0.79	-2.37	3.87
Net Cash Flow	-3.63	7.78	-22.34	-18.77	38.38
Free Cash Flow	23.14	-22.13	3.16	2.6	47.49
Free Cash Flow Growth	-	-	21.83%	-94.53%	-
Free Cash Flow Margin	15.00%	-15.78%	1.68%	1.29%	25.04%
Free Cash Flow Per Share	0.16	-0.16	0.02	0.02	0.34
Cash Interest Paid	5.45	4.22	2.93	2.46	3.56
Cash Income Tax Paid	-4.28	1.6	7.25	23.23	-5.89
Levered Free Cash Flow	24.81	-13.34	-2.48	-8.12	60.28
Unlevered Free Cash Flow	28.38	-10.95	-0.47	-6.4	62.72
Change in Net Working Capital	0.58	3.83	5.53	21.16	-29.31

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