Financials Gem Diamonds Limited

Equities

Delayed London S.E. Other stock markets 10:23:19 2026-01-21 am EST			5-day change	1st Jan Change
3.000 ^GBX	+1.87%		-0.83%	+0.84%

25-10-30	Gem Diamonds Limited Reports Production Results for the Third Quarter Ended September 30, 2025	CI
25-10-30	Gem Diamonds Limited Reports Sales Results for the Third Quarter Ended September 30, 2025	CI

Fiscal Period: December	2020	2021	2022	2023	2024	2025	2026	2027
Net sales ¹	189.6	201.9	188.9	140.3	154.2	87.01	102.7	112.7
Change	-	6.44%	-6.4%	-25.75%	9.93%	-43.58%	18.05%	9.69%
EBITDA ¹	53.2	57.37	43.69	15.23	29.72	-9.678	-2.97	6.773
Change	-	7.84%	-23.85%	-65.13%	95.11%	-132.56%	69.31%	328.05%
EBIT ¹	42.66	50.41	34.52	10.38	17.99	-29.58	-15.75	-5.909
Change	-	18.16%	-31.52%	-69.93%	73.33%	-264.4%	46.75%	62.49%
Interest Paid	-4.411	-3.742	-4.089	-	-	-	-	-
Earnings before Tax (EBT)	38.25	46.67	30.43	5.684	11.46	-	-	-
Change	-	22%	-34.79%	-81.32%	101.64%	-	-	-
Net income	13.64	14.77	10.18	-2.125	2.894	-	-	-
Change	-	8.25%	-31.08%	-120.88%	236.19%	-	-	-
Announcement Date	3/11/21	3/17/22	3/16/23	3/14/24	3/13/25	-	-	-

¹USD in Million

Estimates

Fiscal Period: December	2020	2021	2022	2023	2024	2025	2026	2027
Net Debt ¹	-27	-19.9	3.25	-	7.3	24.6	24	21.9
Change	-	26.3%	116.33%	-	-	236.99%	-2.44%	-8.75%
Announcement Date	3/11/21	3/17/22	3/16/23	3/14/24	3/13/25	-	-	-

¹USD in Million

Estimates

Fiscal Period: December	2020	2021	2022	2024	2025	2026	2027
CAPEX ¹	48.74	68.71	59.87	-	-	-	-
Change	-	40.98%	-12.87%	-	-	-	-
Free Cash Flow (FCF) ¹	47.49	2.597	3.164	23.14	-14.9	0.6177	2.093
Change	-	-94.53%	21.83%	-	-164.39%	104.15%	238.88%
Announcement Date	3/11/21	3/17/22	3/16/23	3/13/25	-	-	-

¹USD in Million

Estimates

Fiscal Period: December	2019	2020	2021	2022	2023	2024	2025	2026	2027
Profitability
EBITDA Margin (%)	-	28.05%	28.42%	23.12%	10.86%	19.27%	-11.12%	-2.89%	6.01%
EBIT Margin (%)	-	22.5%	24.97%	18.27%	7.4%	11.67%	-34%	-15.34%	-5.24%
EBT Margin (%)	-	20.17%	23.12%	16.11%	4.05%	7.43%	-	-	-
Net margin (%)	-	7.19%	7.32%	5.39%	-1.51%	1.88%	-	-	-
FCF margin (%)	-	25.04%	1.29%	1.67%	-	15%	-17.12%	0.6%	1.86%
FCF / Net Income (%)	-	348.13%	17.59%	31.09%	-	799.41%	-	-	-
Profitability
ROA	3.77%	7.01%	7.51%	5.32%	0.85%	2.58%	-	-	-
ROE	6.36%	11.2%	12.59%	8.4%	0.71%	3.6%	-	-	-
Financial Health
Leverage (Debt/EBITDA)	-	-	-	0.07x	-	0.25x	-2.54x	-8.08x	3.23x
Debt / Free cash flow	-	-	-	1.03x	-	0.32x	-1.65x	38.85x	10.46x
Capital Intensity
CAPEX / Current Assets (%)	-	25.7%	34.04%	31.69%	-	-	-	-	-
CAPEX / EBITDA (%)	-	91.62%	119.77%	137.04%	-	-	-	-	-
CAPEX / FCF (%)	-	102.63%	2,645.75%	1,892.16%	-	-	-	-	-
Items per share
Cash flow per share ¹	-	0.6795	0.5	-	-	-	-	-	-
Change	-	-	-26.42%	-	-	-	-	-	-
Dividend per Share ¹	-	0.025	0.027	-	-	-	-	-	-
Change	-	-	8%	-	-	-	-	-	-
Book Value Per Share ¹	-	1.171	1.1	-	-	-	-	-	-
Change	-	-	-6.05%	-	-	-	-	-	-
EPS ¹	-	0.096	0.104	0.072	-0.015	0.02	-	-	-
Change	-	-	8.33%	-30.77%	-120.83%	233.33%	-	-	-
Nbr of stocks (in thousands)	-	139,612	140,516	139,404	139,637	139,716	139,923	139,923	139,923
Announcement Date	-	3/11/21	3/17/22	3/16/23	3/14/24	3/13/25	-	-	-