Gem Diamonds Ltd
LSE:GEMD
Income Statement
Earnings Waterfall
Gem Diamonds Ltd
Revenue
|
140.3m
USD
|
Cost of Revenue
|
-124.5m
USD
|
Gross Profit
|
15.8m
USD
|
Operating Expenses
|
-9.2m
USD
|
Operating Income
|
6.6m
USD
|
Other Expenses
|
-8.7m
USD
|
Net Income
|
-2.1m
USD
|
Income Statement
Gem Diamonds Ltd
Dec-2017 | Jun-2018 | Dec-2018 | Jun-2019 | Dec-2019 | Jun-2020 | Dec-2020 | Jun-2021 | Dec-2021 | Jun-2022 | Dec-2022 | Jun-2023 | Dec-2023 | ||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Revenue | ||||||||||||||
Revenue |
214
N/A
|
289
+35%
|
267
-8%
|
191
-29%
|
182
-5%
|
160
-12%
|
190
+18%
|
225
+18%
|
202
-10%
|
197
-2%
|
189
-4%
|
161
-15%
|
140
-13%
|
|
Gross Profit | ||||||||||||||
Cost of Revenue |
(165)
|
(180)
|
(178)
|
(150)
|
(146)
|
(136)
|
(134)
|
(145)
|
(147)
|
(156)
|
(146)
|
(130)
|
(124)
|
|
Gross Profit |
49
N/A
|
109
+121%
|
89
-18%
|
41
-54%
|
36
-13%
|
24
-32%
|
56
+131%
|
80
+42%
|
55
-31%
|
41
-26%
|
42
+4%
|
31
-27%
|
16
-49%
|
|
Operating Income | ||||||||||||||
Operating Expenses |
(11)
|
(11)
|
(12)
|
(10)
|
(10)
|
(9)
|
(9)
|
(10)
|
(9)
|
(9)
|
(9)
|
(10)
|
(9)
|
|
Selling, General & Administrative |
(11)
|
(11)
|
(12)
|
(11)
|
(10)
|
(8)
|
(9)
|
(10)
|
(9)
|
(9)
|
(9)
|
(10)
|
(8)
|
|
Other Operating Expenses |
0
|
1
|
(0)
|
2
|
0
|
(1)
|
0
|
0
|
0
|
0
|
0
|
(1)
|
(1)
|
|
Operating Income |
38
N/A
|
98
+155%
|
77
-21%
|
31
-60%
|
26
-18%
|
15
-40%
|
47
+209%
|
70
+48%
|
46
-35%
|
32
-31%
|
33
+5%
|
21
-38%
|
7
-68%
|
|
Pre-Tax Income | ||||||||||||||
Interest Income Expense |
(4)
|
(3)
|
1
|
(1)
|
(1)
|
(4)
|
(4)
|
(5)
|
(1)
|
(2)
|
(1)
|
(0)
|
(1)
|
|
Non-Reccuring Items |
(3)
|
0
|
1
|
0
|
1
|
(3)
|
(4)
|
(1)
|
(1)
|
(0)
|
(1)
|
(0)
|
1
|
|
Total Other Income |
(1)
|
0
|
(1)
|
0
|
(1)
|
0
|
(1)
|
0
|
(1)
|
0
|
(1)
|
0
|
(1)
|
|
Pre-Tax Income |
30
N/A
|
95
+215%
|
79
-18%
|
30
-62%
|
24
-20%
|
8
-67%
|
38
+385%
|
64
+67%
|
43
-33%
|
29
-32%
|
30
+5%
|
20
-34%
|
6
-71%
|
|
Net Income | ||||||||||||||
Tax Provision |
(13)
|
(35)
|
(26)
|
(9)
|
(9)
|
(3)
|
(11)
|
(20)
|
(16)
|
(11)
|
(10)
|
(8)
|
(4)
|
|
Income from Continuing Operations |
17
|
60
|
52
|
21
|
15
|
5
|
28
|
44
|
27
|
18
|
20
|
12
|
2
|
|
Income to Minority Interest |
(12)
|
(25)
|
(21)
|
(9)
|
(8)
|
(4)
|
(11)
|
(17)
|
(13)
|
(9)
|
(10)
|
(8)
|
(4)
|
|
Net Income (Common) |
5
N/A
|
33
+496%
|
26
-20%
|
6
-77%
|
3
-56%
|
5
+81%
|
14
+187%
|
25
+81%
|
15
-40%
|
9
-37%
|
10
+10%
|
5
-47%
|
(2)
N/A
|
|
EPS (Diluted) |
0.04
N/A
|
0.25
+525%
|
0.18
-28%
|
0.04
-78%
|
0.01
-75%
|
0.03
+200%
|
0.09
+200%
|
0.19
+111%
|
0.1
-47%
|
0.06
-40%
|
0.07
+17%
|
0.03
-57%
|
-0.02
N/A
|