Gem Diamonds Ltd (GEMD) - Net Assets

Latest as of June 2025: GBX219.71 Million GBX ≈ $26.73K USD

Based on the latest financial reports, Gem Diamonds Ltd (GEMD) has net assets worth GBX219.71 Million GBX (≈ $26.73K USD) as of June 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (GBX350.10 Million ≈ $42.60K USD) and total liabilities (GBX130.39 Million ≈ $15.86K USD). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Check Gem Diamonds Ltd (GEMD) liquid assets ratio to evaluate the company's liquid asset resilience ratio.

Key Net Assets Metrics

Metric	Value
Current Net Assets	GBX219.71 Million
% of Total Assets	62.76%
Annual Growth Rate	0.66%
5-Year Change	-9.94%
10-Year Change	-35.16%
Growth Volatility	89.96

Gem Diamonds Ltd - Net Assets Trend (2006–2024)

This chart illustrates how Gem Diamonds Ltd's net assets have evolved over time, based on quarterly financial data. Also explore how large is Gem Diamonds Ltd's balance sheet for the complete picture of this company's asset base.

Annual Net Assets for Gem Diamonds Ltd (2006–2024)

The table below shows the annual net assets of Gem Diamonds Ltd from 2006 to 2024. For live valuation and market cap data, see Gem Diamonds Ltd (GEMD) market capitalisation.

Year	Net Assets	Change
2024-12-31	GBX222.90 Million ≈ $27.12K	+2.19%
2023-12-31	GBX218.12 Million ≈ $26.54K	-6.40%
2022-12-31	GBX233.05 Million ≈ $28.36K	-5.52%
2021-12-31	GBX246.65 Million ≈ $30.01K	-0.34%
2020-12-31	GBX247.50 Million ≈ $30.11K	+1.37%
2019-12-31	GBX244.16 Million ≈ $29.71K	+6.96%
2018-12-31	GBX228.28 Million ≈ $27.77K	-6.50%
2017-12-31	GBX244.16 Million ≈ $29.71K	+19.79%
2016-12-31	GBX203.83 Million ≈ $24.80K	-40.71%
2015-12-31	GBX343.77 Million ≈ $41.83K	-5.92%
2014-12-31	GBX365.42 Million ≈ $44.46K	-1.35%
2013-12-31	GBX370.41 Million ≈ $45.07K	-7.77%
2012-12-31	GBX401.63 Million ≈ $48.87K	-16.98%
2011-12-31	GBX483.78 Million ≈ $58.86K	-0.06%
2010-12-31	GBX484.07 Million ≈ $58.90K	+15.46%
2009-12-31	GBX419.26 Million ≈ $51.01K	+70.11%
2008-12-31	GBX246.46 Million ≈ $29.99K	-73.63%
2007-12-31	GBX934.68 Million ≈ $113.72K	+371.85%
2006-12-31	GBX198.09 Million ≈ $24.10K	--

Equity Component Analysis

This analysis shows how different components contribute to Gem Diamonds Ltd's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.

Equity Composition Insights

Retained earnings have decreased by 48799000000.0% over the analyzed period, potentially due to dividend distributions or operating losses.

Current Equity Component Breakdown (December 2024)

Component	Amount	Percentage
Common Stock	GBX1.41 Million	0.99%
Other Comprehensive Income	GBX-255.33 Million	-179.08%
Other Components	GBX884.49 Million	620.35%
Total Equity	GBX142.58 Million	100.00%

Gem Diamonds Ltd Competitors by Market Cap

The table below lists competitors of Gem Diamonds Ltd ranked by their market capitalization.

Company	Market Cap
Proteome Sciences PLC LSE:PRM	$71.69K
Winners KQ:479960	$72.52K
Heavitree Brewery A LSE:HVTA	$72.76K
Sutton Harbour Holdings plc LSE:SUH	$73.91K
Argo Blockchain PLC LSE:ARB	$70.15K
Walker Crips Group PLC LSE:WCW	$69.94K
Seed Innovations Ltd LSE:SEED	$69.75K
URU Metals Ltd LSE:URU	$69.61K

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Gem Diamonds Ltd's equity between the two most recent reporting periods.

Equity Growth Insights

From 2023 to 2024, total equity changed from 138,869,000 to 142,580,000, a change of 3,711,000 (2.7%).
Net income of 2,894,000 contributed positively to equity growth.
Other comprehensive income decreased equity by 4,536,999.
Other factors increased equity by 5,353,999.

Equity Change Factors (2023 to 2024)

Factor	Impact	Contribution
Net Income	GBX2.89 Million	+2.03%
Other Comprehensive Income	GBX-4.54 Million	-3.18%
Other Changes	GBX5.35 Million	+3.76%
Total Change	GBX-	2.67%

Book Value vs Market Value Analysis

This analysis compares Gem Diamonds Ltd's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.

Valuation Insights

Current price-to-book ratio: 4.21x
The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
The price-to-book ratio has increased from 0.29x to 4.21x over the analyzed period, suggesting growing market confidence.

Historical Price-to-Book Ratios

Date	Book Value per Share	Market Price	P/B Ratio
2007-12-31	GBX14.66	GBX4.20	x
2008-12-31	GBX3.17	GBX4.20	x
2009-12-31	GBX2.90	GBX4.20	x
2010-12-31	GBX2.89	GBX4.20	x
2011-12-31	GBX2.97	GBX4.20	x
2012-12-31	GBX2.37	GBX4.20	x
2013-12-31	GBX2.16	GBX4.20	x
2014-12-31	GBX2.19	GBX4.20	x
2015-12-31	GBX2.03	GBX4.20	x
2016-12-31	GBX0.96	GBX4.20	x
2017-12-31	GBX1.12	GBX4.20	x
2018-12-31	GBX1.10	GBX4.20	x
2019-12-31	GBX1.12	GBX4.20	x
2020-12-31	GBX1.15	GBX4.20	x
2021-12-31	GBX1.12	GBX4.20	x
2022-12-31	GBX1.08	GBX4.20	x
2023-12-31	GBX0.98	GBX4.20	x
2024-12-31	GBX1.00	GBX4.20	x

Capital Efficiency Dashboard

This dashboard shows how efficiently Gem Diamonds Ltd utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.

Capital Efficiency Insights

Current Return on Equity (ROE): 2.03%
The company may be facing challenges in efficiently utilizing shareholder equity.
DuPont Analysis Breakdown:
• Net Profit Margin: 1.88%
• Asset Turnover: 0.44x
• Equity Multiplier: 2.45x
Recent ROE (2.03%) is above the historical average (-17.90%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year	Return on Equity	Net Profit Margin	Asset Turnover	Equity Multiplier	Economic Value Added
2007	2.72%	15.21%	0.13x	1.38x	GBX-62.10 Million
2008	-278.64%	-186.21%	0.69x	2.18x	GBX-572.66 Million
2009	4.42%	6.38%	0.44x	1.57x	GBX-19.59 Million
2010	5.06%	7.58%	0.42x	1.59x	GBX-19.74 Million
2011	16.23%	17.11%	0.59x	1.62x	GBX25.98 Million
2012	-35.64%	-58.31%	0.37x	1.67x	GBX-150.92 Million
2013	7.07%	9.95%	0.42x	1.68x	GBX-8.78 Million
2014	10.91%	12.26%	0.50x	1.79x	GBX2.78 Million
2015	18.33%	20.85%	0.52x	1.68x	GBX23.64 Million
2016	-119.22%	-83.67%	0.55x	2.59x	GBX-172.13 Million
2017	3.46%	2.56%	0.52x	2.61x	GBX-10.36 Million
2018	16.66%	9.73%	0.67x	2.56x	GBX10.40 Million
2019	1.65%	1.44%	0.44x	2.62x	GBX-13.26 Million
2020	8.36%	7.19%	0.46x	2.54x	GBX-2.67 Million
2021	9.24%	7.32%	0.52x	2.41x	GBX-1.21 Million
2022	6.67%	5.39%	0.52x	2.40x	GBX-5.08 Million
2023	-1.53%	-1.51%	0.36x	2.77x	GBX-16.01 Million
2024	2.03%	1.88%	0.44x	2.45x	GBX-11.36 Million

Industry Comparison

This section compares Gem Diamonds Ltd's net assets metrics with peer companies in the Other Precious Metals & Mining industry.

Industry Context

Industry: Other Precious Metals & Mining
Average net assets among peers: $103,576,559
Average return on equity (ROE) among peers: -10.66%

Peer Company Comparison

Company	Net Assets	Return on Equity	Debt-to-Equity	Market Cap
Gem Diamonds Ltd (GEMD)	GBX219.71 Million	2.72%	0.59x	$71.50K
Botswana Diamonds plc (BOD)	$8.22 Million	-6.79%	0.04x	$26.24K
Caerus Mineral Resources PLC (CMRS)	$-83.90K	0.00%	0.00x	$90.83K
Cobra Resources PLC (COBR)	$-341.33K	0.00%	0.00x	$529.50K
Empire Metals Limited (EEE)	$3.62 Million	-16.08%	0.03x	$2.69 Million
Eurasia Mining (EUA)	$2.15 Million	-68.50%	0.15x	$924.69K
Fulcrum Metals PLC (FMET)	$3.68 Million	-46.58%	0.24x	$147.22K
Fresnillo PLC (FRES)	$489.86 Million	47.82%	1.16x	$291.84 Million
Gemfields Plc (GEM)	$416.05 Million	3.53%	0.00x	$954.54K
Golden Metal Resources PLC (GMET)	$9.04 Million	-9.38%	0.05x	$4.89 Million

About Gem Diamonds Ltd

LSE:GEMD UK Other Precious Metals & Mining

Market Cap

$71.50K

GBX587.68 Million GBX

Market Cap Rank

#31055 Global

#1152 in UK

Share Price

GBX4.20

Change (1 day)

+9.09%

52-Week Range

GBX2.75 - GBX8.26

All Time High

GBX133.45