Gem Resources Ratios and Metrics

Market cap in millions GBP. Fiscal year is January - December.

Millions GBP. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	May '26 May 28, 2026	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
Market Capitalization	2	3	2	2	2	-
Market Cap Growth	319.35%	44.47%	-12.19%	8.00%	-	-
Enterprise Value	1	2	1	2	1	-
Last Close Price	0.00	0.00	0.01	0.01	0.01	-
PB Ratio	3.16	4.14	2.69	1.11	1.52	-
P/TBV Ratio	2.14	2.80	14.41	4.18	7.45	-
Debt / Equity Ratio	2.14	2.14	0.04	0.02	-	-
Net Debt / Equity Ratio	-0.40	-0.40	-0.57	-0.34	-0.29	-1.83
Net Debt / EBITDA Ratio	0.30	0.30	0.35	0.60	0.60	-
Net Debt / FCF Ratio	0.33	0.33	0.57	0.67	0.49	0.42
Inventory Turnover	11.53	11.53	-	-	-	-
Quick Ratio	3.51	3.51	0.97	9.96	2.81	1.52
Current Ratio	3.62	3.62	1.07	10.14	2.95	1.66
Return on Equity (ROE)	-142.70%	-142.70%	-154.02%	-72.38%	-161.43%	-256.89%
Return on Assets (ROA)	-28.12%	-28.12%	-34.50%	-35.61%	-65.23%	-95.07%
Return on Capital Employed (ROCE)	-45.80%	-45.80%	-95.10%	-46.70%	-63.30%	-535.20%
Earnings Yield	-43.06%	-32.93%	-100.33%	-51.40%	-55.51%	-
FCF Yield	-	-29.77%	-37.17%	-46.27%	-39.01%	-
Buyback Yield / Dilution	-	-	-12.53%	-86.59%	-870.33%	-19.66%

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