GEM DIAMONDS LIMITED financials
GEM DIAMONDS LIMITED
213800RC2PGGMZQG8L67 | Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Cost of sales | $94.7M | $111.4M |
| Gross profit | $3.7M | $42.8M |
| Operating expenses | $5.8M | $7.9M |
| Operating profit (EBIT) | -$87.4M | $18.8M |
| Net finance income / (cost) | -$4.7M | -$6.4M |
| Finance costs | $5.8M | $7.2M |
| Profit before tax | -$92.1M | $12.4M |
| Income tax expense | -$19.5M | -$3.4M |
| Profit for the year | -$123.6M | $8.1M |
| — attributable to owners | -$104.0M | $2.9M |
| — attributable to NCI | -$19.6M | $5.2M |
| Total comprehensive income | -$44.6M | $899.0K |
| Per share | ||
| Diluted EPS | $-74.40 | $2.00 |
| Free cash flow / share | $1.12 | $11.24 |
| Cash flow statement | ||
| Cash generated from operations | — | $68.3M |
| Net cash from operating activities | $6.3M | $51.2M |
| Income taxes paid | $12.4M | $339.0K |
| Net cash from investing activities | — | -$27.6M |
| Purchase of PP&E (capex) | $4.4M | $5.8M |
| Net cash from financing activities | -$2.3M | -$26.7M |
| Proceeds from borrowings | $29.2M | $22.4M |
| Repayments of borrowings | $29.6M | $42.1M |
| Lease liability payments | $1.8M | $2.7M |
| Net change in cash | -$9.8M | -$3.2M |
| Balance sheet | ||
| Total assets | $279.8M | $349.1M |
| Non-current assets | $219.0M | $295.5M |
| Property, plant & equipment | $211.3M | $269.9M |
| Right-of-use assets | $2.5M | $3.9M |
| Intangible assets & goodwill | $0 | $10.1M |
| Current assets | $60.8M | $53.6M |
| Cash & equivalents | $3.8M | $12.9M |
| Total equity | $178.6M | $222.9M |
| — attributable to owners | $109.9M | $142.6M |
| Non-controlling interests | $68.7M | $80.3M |
| Non-current liabilities | $75.3M | $100.8M |
| Long-term borrowings | $6.2M | $16.6M |
| Lease liabilities (non-current) | $1.3M | $2.2M |
| Current liabilities | $26.0M | $25.4M |
| Lease liabilities (current) | $1.6M | $2.5M |
| Trade & other payables | $5.7M | $11.7M |
| Derived metrics | ||
| Free cash flow | $1.9M | $45.4M |
| Operating margin | — | 12.2% |
| Net margin | — | 5.2% |
| Return on equity | -69.2% | 3.6% |
| Cash conversion ratio | -0.05× | 6.33× |
| Capex coverage | 1.42× | 8.89× |
| Other reported items | ||
| Accumulated Other Comprehensive Income | $78.9M | -$7.2M |
| Adjustments For Increase Decrease In Financial Liabilities Measured At Amortised Cost | -$424.0K | -$19.8M |
| Basic Earnings Loss Per Share From Continuing Operations | $-37.90 | $2.80 |
| Cash and Cash Equivalents Classified As Part of Disposal Group Held For Sale | $0 | $63.0K |
| Comprehensive Income Attributable To Noncontrolling Interests | -$11.7M | -$3.1M |
| Comprehensive Income Attributable To Owners of Parent | $32.9M | $2.2M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | $18.6M | $4.4M |
| Current Tax Assets Current | $1.7M | $24.0K |
| Current Tax Liabilities Current | $0 | $6.8M |
| Diluted Earnings Loss Per Share From Continuing Operations | $-37.90 | $2.70 |
| Dividends Paid To Noncontrolling Interests Classified As Financing Activities | $0 | -$4.3M |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -$720.0K | $443.0K |
| Equity and Liabilities | $279.8M | $349.1M |
| Expense From Sharebased Payment Transactions With Employees | -$266.0K | $516.0K |
| Finance Income | $1.1M | $875.0K |
| Foreign Exchange Gain | $1.3M | $1.1M |
| Impairment Loss Reversal of Impairment Loss Recognised In Profit Or Loss | -$77.5M | — |
| Income Taxes Refund Classified As Operating Activities | $17.0K | $4.6M |
| Increase Decrease In Working Capital | -$11.9M | $16.3M |
| Increase Decrease Through Net Exchange Differences Property Plant and Equipment | -$52.8M | — |
| Interest Paid Classified As Operating Activities | $4.8M | $5.4M |
| Interest Received Classified As Operating Activities | $262.0K | $392.0K |
| Inventories Total | $43.3M | $34.1M |
| Inventory Writedown2011 | -$3.5M | — |
| Issued Capital | $1.4M | $1.4M |
| Issued Capital Ordinary Shares | $1.4M | $1.4M |
| Liabilities | $101.3M | $126.2M |
| Noncurrent Provisions | $14.0M | $12.6M |
| Other Comprehensive Income | $78.9M | -$7.2M |
| Other Comprehensive Income Attributable To Noncontrolling Interests | $7.9M | -$2.1M |
| Other Comprehensive Income Attributable To Owners of Parent | $71.0M | -$5.1M |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | $26.2M | -$7.2M |
| Other Current Receivables | $12.0M | $6.6M |
| Other Operating Income Expense | -$721.0K | -$203.0K |
| Other Reserves | -$189.3M | -$255.3M |
| Other Work Performed By Entity and Capitalised | $10.0M | $22.3M |
| Proceeds From Sales of Property Plant and Equipment Classified As Investing Activities | $622.0K | $416.0K |
| Profit Loss From Continuing Operations | -$72.6M | $9.0M |
| Profit Loss From Discontinued Operations | -$51.0M | -$957.0K |
| Retained Earnings | -$586.8M | -$488.0M |
| Retained Earnings Excluding Profit Loss For Reporting Period | — | -$488.0M |
| Retained Earnings Profit Loss For Reporting Period | -$586.8M | — |
| Revenue From Contracts With Customers | — | $154.2M |
| Share Premium | $885.6M | $885.6M |
| Treasury Shares | -$1.2M | -$1.2M |
Every line item above is a fact tagged in GEM DIAMONDS LIMITED's annual report
filed in the European Single Electronic Format (ESEF) under the IFRS
taxonomy (ifrs-full) — the income statement, balance sheet
and cash-flow statement as the filer reported them. Values are shown
as-is, in the reporting currency (USD), without
rescaling; the row labels map to the underlying concept name (e.g.
Revenue → ifrs-full:Revenue, Operating profit →
ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS →
ifrs-full:DilutedEarningsLossPerShare), and any concept
without a curated label is shown under “Other reported items” with its
de-camel-cased tag name. Only consolidated, default-member facts are
shown (segment / dimensional breakdowns are excluded).
“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.
Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.