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Gem Resources PLC Accounts Summary
| Date of Accounts | 2025 | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|---|
| Standard | IFRS | IFRS | IFRS | IFRS | IFRS |
| Millions | Millions | Millions | Millions | Millions | |
| Income Statement | 31-12-2025 | 31-12-2024 | 31-12-2023 | 31-12-2022 | 31-12-2021 |
| Revenue | 0.04 | n/a | n/a | n/a | n/a |
| Operating Profit / Loss | -0.90 | -1.86 | -1.13 | -1.06 | -0.29 |
| Net Interest | -0.04 | -0.01 | n/a | n/a | n/a |
| Pre Tax Profit | -0.94 | -1.86 | -1.13 | -1.06 | -0.29 |
| Post Tax Profit | -0.93 | -1.86 | -1.13 | -1.06 | -0.29 |
| Profit for the Period | -0.93 | -1.86 | -1.13 | -1.06 | -0.29 |
| Equity Holders of Parent Company | -0.86 | -1.73 | -1.13 | -1.06 | -0.29 |
| Minority Interests | -0.07 | -0.13 | n/a | n/a | n/a |
| Continuing EPS | |||||
| Earnings per Share (Basic) | -0.21p | -0.61p | -0.42p | -0.79p | -0.02p |
| Earnings per Share (Diluted) | -0.21p | -0.61p | -0.42p | -0.79p | -0.02p |
| Earnings per Share (Adjusted) | -0.21p | -0.61p | -0.42p | -0.79p | -0.02p |
| Continuing and Discontinued EPS | |||||
| Earnings per Share (Basic) | -0.21p | -0.61p | -0.42p | -0.79p | -0.02p |
| Earnings per Share (Diluted) | -0.21p | -0.61p | -0.42p | -0.79p | -0.02p |
| Earnings per Share (Adjusted) | -0.21p | -0.61p | -0.42p | -0.79p | -0.02p |
| Dividend per Share | n/ap | n/ap | n/ap | n/ap | n/ap |
| Millions | Millions | Millions | Millions | Millions | |
| Balance Sheet | 31-12-2025 | 31-12-2024 | 31-12-2023 | 31-12-2022 | 31-12-2021 |
| Non-Current Assets | |||||
| Intangible Assets | n/a | n/a | 1.29 | 1.01 | n/a |
| Property, Plant and Equipment | 0.39 | 0.43 | 0.07 | n/a | n/a |
| Investments | n/a | n/a | n/a | n/a | n/a |
| Investment Properties | n/a | n/a | n/a | n/a | n/a |
| Other Financial Assets | n/a | n/a | n/a | n/a | n/a |
| Other Non-Current Assets | 0.47 | 0.48 | 0.15 | n/a | n/a |
| Total Non-Current Assets | 0.86 | 0.91 | 1.50 | 1.01 | n/a |
| Current Assets | |||||
| Inventories | 0.04 | 0.01 | n/a | n/a | n/a |
| Trade and Other Receivables | 0.03 | 0.10 | 0.24 | 0.03 | 0.04 |
| Cash at Bank and in Hand | 1.61 | 0.41 | 0.67 | 0.36 | 0.10 |
| Current Asset Investments | n/a | n/a | n/a | n/a | n/a |
| Other Current Assets | 0.01 | 0.01 | n/a | n/a | n/a |
| Total Current Assets | 1.69 | 0.54 | 0.91 | 0.39 | 0.14 |
| Other Assets | n/a | n/a | n/a | n/a | n/a |
| Total Assets | 2.55 | 1.45 | 2.42 | 1.40 | 0.14 |
| Current Liabilities | |||||
| Borrowings | 0.01 | 0.01 | 0.01 | n/a | n/a |
| Other Current Liabilities | 0.46 | 0.49 | 0.08 | 0.13 | 0.08 |
| Total Current Liabilities | 0.47 | 0.50 | 0.09 | 0.13 | 0.08 |
| Net Current Assets | n/a | n/a | n/a | n/a | n/a |
| Non-Current Liabilities | |||||
| Borrowings | 1.41 | 0.16 | 0.03 | n/a | n/a |
| Provisions | 0.04 | 0.02 | n/a | n/a | n/a |
| Other Non-Current Liabilities | n/a | n/a | 0.44 | n/a | n/a |
| Total Non-Current Liabilities | 1.45 | 0.18 | 0.46 | n/a | n/a |
| Net Assets | 0.63 | 0.77 | 1.86 | 1.26 | 0.05 |
| Capital and Reserves | |||||
| Share Capital | 0.06 | 0.03 | 0.03 | 0.01 | n/a |
| Share Premium Account | 5.26 | 4.69 | 3.98 | 2.55 | 0.34 |
| Other Reserves | 0.36 | 0.34 | 0.29 | 0.06 | n/a |
| Retained Earnings | -4.75 | -4.09 | -2.36 | -1.35 | -0.29 |
| Shareholders Funds | 0.94 | 0.97 | 1.93 | 1.26 | 0.05 |
| Minority Interests / Other Equity | -0.30 | -0.20 | -0.07 | n/a | n/a |
| Total Equity | 0.63 | 0.77 | 1.86 | 1.26 | 0.05 |
| 31-12-2025 | 31-12-2024 | 31-12-2023 | 31-12-2022 | 31-12-2021 | |
| Operating Margin | -1,997.78% | n/a% | n/a% | n/a% | n/a% |
| Return on Capital Employed | -42.87% | -193.53% | -183.71% | -413.62% | -531.48% |
| Dividend Cover | n/a | n/a | n/a | n/a | n/a |
| Dividend Yield | n/a | n/a | n/a | n/a | n/a |
| PE Ratio | n/a | n/a | n/a | n/a | n/a |
| PEG | n/a | n/a | n/a | n/a | n/a |
| Dividend per Share Growth | n/a% | n/a% | n/a% | n/a% | n/a% |
| Net Asset Value per Share | 0.10p | 0.12p | 0.09p | 0.04p | 0.01p |