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 GEMD net asset quality score to measure how much of total assets are equity-financed.
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. Check tangible equity quality of Gem Diamonds Ltd to evaluate the tangible quality of the company's equity base.
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. For live market cap and the full company profile, see GEMD stock market capitalisation.
| 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 | — |