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Gem Diamonds (GEMD) Ratios
Gem Diamonds Ratios
GB:GEMD's free cash flow for Q2 2026 was $21.08M. For the 2026 fiscal year, GB:GEMD's free cash flow was decreased by $-2.12M and operating cash flow was $23.20M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.34 | 2.11 | 1.04 | 1.99 | 2.32 |
| Quick Ratio | 0.67 | 0.77 | 0.41 | 0.68 | 1.28 |
| Cash Ratio | 0.06 | 0.51 | 0.09 | 0.26 | 0.92 |
| Solvency Ratio | -0.62 | 0.40 | 0.27 | 0.13 | 0.16 |
| Operating Cash Flow Ratio | 0.25 | 2.01 | 0.59 | 2.72 | 2.38 |
| Short-Term Operating Cash Flow Coverage | 0.34 | 11.64 | 1.05 | 40.02 | 26.37 |
| Net Current Asset Value | $ -40.42M | $ -72.60M | $ -104.19M | $ -86.92M | $ -68.47M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.10 | 0.07 | 0.12 | 0.04 | 0.04 |
| Debt-to-Equity Ratio | 0.25 | 0.18 | 0.32 | 0.09 | 0.10 |
| Debt-to-Capital Ratio | 0.20 | 0.15 | 0.24 | 0.08 | 0.09 |
| Long-Term Debt-to-Capital Ratio | 0.05 | 0.10 | 0.04 | 0.03 | 0.05 |
| Financial Leverage Ratio | 2.55 | 2.45 | 2.77 | 2.40 | 2.41 |
| Debt Service Coverage Ratio | 2.11 | 5.38 | 1.38 | 4.65 | 5.18 |
| Interest Coverage Ratio | -2.60 | 2.51 | 1.95 | 7.67 | 11.26 |
| Debt to Market Cap | 4.44 | 1.07 | 1.64 | 0.11 | 0.12 |
| Interest Debt Per Share | 0.23 | 0.23 | 0.36 | 0.13 | 0.14 |
| Net Debt to EBITDA | 0.87 | 0.20 | 0.69 | 0.20 | -0.23 |
| Profitability Margins | |||||
| Gross Profit Margin | 2.85% | 27.76% | 22.22% | 23.55% | 28.91% |
| EBIT Margin | -12.95% | 12.08% | 7.84% | 16.92% | 21.92% |
| EBITDA Margin | 29.98% | 42.56% | 40.99% | 20.41% | 25.35% |
| Operating Profit Margin | -12.95% | 11.67% | 7.40% | 18.27% | 23.22% |
| Pretax Profit Margin | -93.54% | 7.43% | 4.05% | 16.11% | 21.26% |
| Net Profit Margin | -105.66% | 1.88% | -1.51% | 5.39% | 7.32% |
| Continuous Operations Profit Margin | -73.73% | 5.24% | 1.14% | 10.67% | 13.55% |
| Net Income Per EBT | 112.96% | 25.25% | -37.39% | 33.45% | 34.41% |
| EBT Per EBIT | 722.38% | 63.70% | 54.76% | 88.16% | 91.55% |
| Return on Assets (ROA) | -37.93% | 0.83% | -0.55% | 2.78% | 3.84% |
| Return on Equity (ROE) | -96.56% | 2.03% | -1.53% | 6.67% | 9.24% |
| Return on Capital Employed (ROCE) | -5.12% | 5.56% | 3.20% | 10.06% | 13.22% |
| Return on Invested Capital (ROIC) | -3.74% | 3.84% | 0.81% | 6.77% | 8.49% |
| Return on Tangible Assets | -37.93% | 0.85% | -0.57% | 2.87% | 3.96% |
| Earnings Yield | -1893.25% | 14.71% | -9.04% | 18.54% | 16.41% |
| Efficiency Ratios | |||||
| Receivables Turnover | 26.17 | 141.48 | 6099.43 | 8214.65 | 8074.36 |
| Payables Turnover | 28.00 | 28.85 | 6.92 | 13.27 | 13.31 |
| Inventory Turnover | 2.25 | 3.27 | 2.90 | 4.76 | 4.61 |
| Fixed Asset Turnover | 0.47 | 0.56 | 0.47 | 0.63 | 0.68 |
| Asset Turnover | 0.36 | 0.44 | 0.36 | 0.52 | 0.52 |
| Working Capital Turnover Ratio | 3.19 | 10.04 | 10.96 | 6.04 | 6.29 |
| Cash Conversion Cycle | 163.03 | 101.54 | 73.23 | 49.28 | 51.88 |
| Days of Sales Outstanding | 13.95 | 2.58 | 0.06 | 0.04 | 0.05 |
| Days of Inventory Outstanding | 162.12 | 111.61 | 125.89 | 76.74 | 79.25 |
| Days of Payables Outstanding | 13.04 | 12.65 | 52.72 | 27.51 | 27.41 |
| Operating Cycle | 176.06 | 114.19 | 125.95 | 76.79 | 79.29 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 0.05 | 0.36 | 0.25 | 0.45 | 0.51 |
| Free Cash Flow Per Share | -0.06 | 0.16 | -0.16 | 0.02 | 0.02 |
| Dividend Paid and CapEx Coverage Ratio | 0.43 | 1.82 | 0.61 | 0.99 | 0.99 |
| Capital Expenditure Coverage Ratio | 0.43 | 1.82 | 0.61 | 1.05 | 1.04 |
| Operating Cash Flow Coverage Ratio | 0.23 | 1.98 | 0.79 | 4.55 | 4.49 |
| Operating Cash Flow to Sales Ratio | 0.06 | 0.33 | 0.25 | 0.33 | 0.35 |
| Free Cash Flow Yield | -149.05% | 117.63% | -94.17% | 5.76% | 2.89% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -0.05 | 6.78 | -11.06 | 5.40 | 6.09 |
| Price-to-Sales (P/S) Ratio | 0.06 | 0.13 | 0.17 | 0.29 | 0.45 |
| Price-to-Book (P/B) Ratio | 0.05 | 0.14 | 0.17 | 0.36 | 0.56 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -0.67 | 0.85 | -1.06 | 17.36 | 34.65 |
| Price-to-Operating Cash Flow Ratio | 0.87 | 0.38 | 0.67 | 0.87 | 1.26 |
| Price-to-Earnings Growth (PEG) Ratio | 0.00 | -0.03 | 0.09 | -0.16 | -0.73 |
| Enterprise Value Multiple | 1.05 | 0.50 | 1.09 | 1.63 | 1.53 |
| Enterprise Value | 31.78M | 32.58M | 62.91M | 62.74M | 78.18M |
| EV to EBITDA | 1.05 | 0.50 | 1.09 | 1.63 | 1.53 |
| EV to Sales | 0.32 | 0.21 | 0.45 | 0.33 | 0.39 |
| EV to Free Cash Flow | -3.80 | 1.41 | -2.84 | 19.83 | 30.10 |
| EV to Operating Cash Flow | 4.94 | 0.64 | 1.80 | 1.00 | 1.10 |
| Tangible Book Value Per Share | 1.28 | 1.49 | 1.49 | 1.59 | 1.67 |
| Shareholders’ Equity Per Share | 0.79 | 1.00 | 1.00 | 1.09 | 1.14 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.21 | 0.29 | 0.72 | 0.34 | 0.36 |
| Revenue Per Share | 0.72 | 1.08 | 1.01 | 1.35 | 1.44 |
| Net Income Per Share | -0.76 | 0.02 | -0.02 | 0.07 | 0.11 |
| Tax Burden | 1.13 | 0.25 | -0.37 | 0.33 | 0.34 |
| Interest Burden | 7.22 | 0.61 | 0.52 | 0.95 | 0.97 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.06 | 0.11 | 0.00 | 0.05 | 0.04 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -0.12 | 4.47 | -16.48 | 6.19 | 4.83 |
Currency in USD