Gem Diamonds Limited (GMDMF)

Gem Diamonds Balance Sheet

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
Cash & Equivalents	6.04	5.1	6.01	27.68	35.46
Short-Term Investments	6.87	11.42	2.73	3.26	14.36
Cash & Short-Term Investments	12.91	16.53	8.74	30.93	49.82
Cash Growth	-21.90%	89.05%	-71.74%	-37.91%	341.59%
Accounts Receivable	0.59	0.02	0.02	0.03	0.02
Other Receivables	4.55	6.97	5.78	4.31	4.42
Receivables	5.14	6.99	5.81	4.33	4.44
Inventory	34.06	37.63	30.37	31.16	26.74
Prepaid Expenses	1.48	1.25	1.35	0.98	1.35
Other Current Assets	-	-	-	2.1	3.53
Total Current Assets	53.6	62.4	46.27	69.5	85.88
Property, Plant & Equipment	273.73	303.34	299.84	296.76	308.83
Goodwill	10.12	10.44	11.22	11.96	13
Long-Term Deferred Tax Assets	4.31	6.81	5.99	5.12	6.35
Other Long-Term Assets	7.34	4.49	2.92	1.28	0.15
Total Assets	349.1	387.48	366.24	384.62	414.21
Accounts Payable	3.86	15.76	10.89	10.78	12.89
Accrued Expenses	7.55	7.24	8.45	11.05	12.1
Short-Term Debt	0.99	1	1.04	-	-
Current Portion of Long-Term Debt	3.41	32.41	0.53	2.7	14.39
Current Portion of Leases	2.52	2.16	1.88	0.97	1.84
Current Income Taxes Payable	6.85	0.92	0.06	0.04	11.94
Other Current Liabilities	0.25	0.35	0.38	4.46	8.05
Total Current Liabilities	25.43	59.85	23.22	30.01	61.21
Long-Term Debt	16.63	5.16	4.37	8.34	1.7
Long-Term Leases	2.25	3.79	6.02	3.85	4.9
Long-Term Deferred Tax Liabilities	69.28	77.25	82.03	82.47	84.54
Other Long-Term Liabilities	10.99	14.17	15.39	11.2	12.33
Total Liabilities	126.2	161.71	133.19	137.97	166.71
Common Stock	1.41	1.41	1.41	1.41	1.4
Additional Paid-In Capital	885.65	885.65	885.65	885.65	885.65
Retained Earnings	-487.99	-490.88	-494.11	-500.55	-511.81
Treasury Stock	-1.16	-1.16	-1.16	-	-
Comprehensive Income & Other	-255.33	-250.8	-239.17	-226.7	-212.16
Total Common Equity	142.58	144.22	152.62	159.81	163.07
Minority Interest	80.32	81.55	80.43	86.84	84.42
Shareholders' Equity	222.9	225.77	233.05	246.65	247.5
Total Liabilities & Equity	349.1	387.48	366.24	384.62	414.21
Total Debt	25.79	44.52	13.84	15.87	22.83
Net Cash (Debt)	-12.89	-27.99	-5.1	15.06	27
Net Cash Growth	-	-	-	-44.20%	-
Net Cash Per Share	-0.09	-0.20	-0.04	0.11	0.19
Filing Date Shares Outstanding	139.7	139.69	139.4	140.52	139.9
Total Common Shares Outstanding	139.72	139.69	139.4	140.52	139.61
Working Capital	28.17	2.55	23.05	39.49	24.67
Book Value Per Share	1.02	1.03	1.09	1.14	1.17
Tangible Book Value	132.46	133.78	141.4	147.85	150.08
Tangible Book Value Per Share	0.95	0.96	1.01	1.05	1.07
Machinery	113.23	122.15	97.81	81.81	87.07
Leasehold Improvements	49.97	50.89	53.74	51.42	55.96

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