Gem Diamonds Ltd (GEMD) — Working Capital to Net Assets Ratio
Gem Diamonds Ltd (GEMD) has a Working Capital to Net Assets ratio of 19.2% as of June 2025. Working capital of GBX42.11 Million (current assets of GBX58.18 Million minus current liabilities of GBX16.08 Million) is measured against net assets of GBX219.71 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See how many days can Gem Diamonds Ltd fund operations to measure how many days the company can operate on defensive assets alone.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Gem Diamonds Ltd Working Capital to Net Assets (2007–2024)
This chart shows how Gem Diamonds Ltd's Working Capital to Net Assets ratio has evolved across 18 annual periods from 2007 to 2024. As of June 2025, the ratio stands at 19.2%, reflecting working capital of GBX42.11 Million against net assets of GBX219.71 Million GBX. For the complete balance sheet picture, see GEMD current and non-current assets.
Annual Working Capital to Net Assets for Gem Diamonds Ltd (2007–2024)
The table below presents the year-by-year Working Capital to Net Assets ratio for Gem Diamonds Ltd from 2007 to 2024, covering 18 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. Check asset resilience ratio of Gem Diamonds Ltd to evaluate the company's liquid asset resilience ratio.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2024 | 12.6% | GBX28.17 Million | GBX222.90 Million | GBX53.60 Million | GBX25.43 Million | ▲ +11.5 pp |
| 2023 | 1.2% | GBX2.55 Million | GBX218.12 Million | GBX62.40 Million | GBX59.85 Million | ▼ -8.7 pp |
| 2022 | 9.9% | GBX23.05 Million | GBX233.05 Million | GBX46.27 Million | GBX23.21 Million | ▼ -6.1 pp |
| 2021 | 16.0% | GBX39.49 Million | GBX246.65 Million | GBX69.50 Million | GBX30.01 Million | ▲ +6.0 pp |
| 2020 | 10.0% | GBX24.67 Million | GBX247.50 Million | GBX85.88 Million | GBX61.21 Million | ▲ +4.5 pp |
| 2019 | 5.5% | GBX13.39 Million | GBX244.16 Million | GBX62.29 Million | GBX48.90 Million | ▼ -11.4 pp |
| 2018 | 16.8% | GBX38.46 Million | GBX228.28 Million | GBX90.19 Million | GBX51.73 Million | ▼ -5.2 pp |
| 2017 | 22.1% | GBX53.94 Million | GBX244.16 Million | GBX91.64 Million | GBX37.70 Million | ▲ +14.4 pp |
| 2016 | 7.7% | GBX15.68 Million | GBX203.83 Million | GBX72.89 Million | GBX57.21 Million | ▼ -14.7 pp |
| 2015 | 22.4% | GBX77.13 Million | GBX343.77 Million | GBX122.11 Million | GBX44.98 Million | ▲ +7.6 pp |
| 2014 | 14.9% | GBX54.35 Million | GBX365.42 Million | GBX147.46 Million | GBX93.11 Million | ▼ -2.7 pp |
| 2013 | 17.6% | GBX65.06 Million | GBX370.41 Million | GBX107.27 Million | GBX42.21 Million | ▲ +0.3 pp |
| 2012 | 17.2% | GBX69.20 Million | GBX401.63 Million | GBX117.21 Million | GBX48.01 Million | ▼ -9.6 pp |
| 2011 | 26.9% | GBX130.04 Million | GBX483.78 Million | GBX208.13 Million | GBX78.09 Million | ▲ +0.5 pp |
| 2010 | 26.4% | GBX127.73 Million | GBX484.07 Million | GBX175.53 Million | GBX47.80 Million | ▼ -0.9 pp |
| 2009 | 27.3% | GBX114.45 Million | GBX419.26 Million | GBX152.98 Million | GBX38.53 Million | ▲ +26.6 pp |
| 2008 | 0.7% | GBX1.61 Million | GBX246.46 Million | GBX112.61 Million | GBX111.00 Million | ▼ -15.0 pp |
| 2007 | 15.7% | GBX146.46 Million | GBX934.68 Million | GBX238.85 Million | GBX92.39 Million | — |