Income Statement Firestone Diamonds plc

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FDI

GB00BKX59Y86

Delayed London S.E. 12:45:25 2020-03-25 EDT			5-day change	1st Jan Change
0.2000 ^GBX	+14.29%		+150.00%	-72.41%

25-04-15	Firestone Diamonds Limited Auditor Raises 'Going Concern' Doubt	CI
25-04-15	Firestone Diamonds Limited Reports Earnings Results for the Full Year Ended June 30, 2024	CI

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Published financial data: FIRESTONE DIAMONDS PLC

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: June	2020 (USD)	2021 (USD)	2022 (USD)	2023 (USD)	2024 (USD)
Revenues	34.18M	4.58M	-	45M	50.06M
Total Revenues	34.18M	4.58M	-	45M	50.06M
Cost of Goods Sold, Total	40.01M	7.31M	4.52M	25.75M	43.46M
Gross Profit	-5.83M	-2.73M	-4.52M	19.25M	6.6M
Selling General & Admin Expenses, Total	4.69M	1.44M	1.9M	3.82M	3.19M
Depreciation & Amortization - (IS)	1.16M	1.4M	1.22M	709K	686K
Impairment of Oil, Gas & Mineral Properties - (IS)	-	1.72M	-7.24M	4.29M	19.06M
Other Operating Expenses	285K	256K	241K	264K	280K
Other Operating Expenses, Total	6.13M	4.82M	-3.88M	9.08M	23.22M
Operating Income	-11.96M	-7.55M	-644K	10.17M	-16.62M
Interest Expense, Total	-10.21M	-9.85M	-9.67M	-11.67M	-12.24M
Interest And Investment Income	382K	61K	49K	274K	469K
Net Interest Expenses	-9.83M	-9.79M	-9.62M	-11.39M	-11.77M
Currency Exchange Gains (Loss)	-1.17M	-66K	-9K	71K	127K
Other Non Operating Income (Expenses)	845K	689K	544K	39.25M	460K
EBT, Excl. Unusual Items	-22.12M	-16.71M	-9.73M	38.09M	-27.81M
Asset Writedown	-	-178K	-103K	-	-
Other Unusual Items	-	-	2.6M	-	-
EBT, Incl. Unusual Items	-22.12M	-16.89M	-7.24M	38.09M	-27.81M
Income Tax Expense	-57K	411K	-74K	-75K	-20K
Earnings From Continuing Operations	-22.06M	-17.3M	-7.16M	38.17M	-27.79M
Earnings Of Discontinued Operations	-	-400K	-18.93M	-	-
Net Income to Company	-22.06M	-17.7M	-26.09M	38.17M	-27.79M
Minority Interest	4.91M	4.25M	1.95M	-8.87M	7.78M
Net Income - (IS)	-17.16M	-13.46M	-24.14M	29.3M	-20.01M
Net Income to Common Incl Extra Items	-17.16M	-13.46M	-24.14M	29.3M	-20.01M
Net Income to Common Excl. Extra Items	-17.16M	-13.06M	-5.21M	29.3M	-20.01M
Per Share Items
Net EPS - Basic	-0.03	-0.02	-0.03	0.04	-0.03
Basic EPS - Continuing Operations	-0.03	-0.02	-0.01	0.04	-0.03
Basic Weighted Average Shares Outstanding	645M	783M	789M	789M	789M
Net EPS - Diluted	-0.03	-0.02	-0.03	0.04	-0.03
Diluted EPS - Continuing Operations	-0.03	-0.02	-0.01	0.04	-0.03
Diluted Weighted Average Shares Outstanding	645M	783M	789M	789M	789M
Normalized Basic EPS	-0.01	-0.01	-0.01	0.02	-0.01
Normalized Diluted EPS	-0.01	-0.01	-0.01	0.02	-0.01
Supplemental Items
EBITDA	-8.69M	-4.47M	2.44M	18.66M	6.41M
EBITA	-11.68M	-7.29M	-403K	10.43M	-16.34M
EBIT	-11.96M	-7.55M	-644K	10.17M	-16.62M
EBITDAR	-8.5M	-4.38M	2.46M	18.71M	6.46M
Effective Tax Rate - (Ratio)	0.26	-2.43	1.02	-0.2	0.07
Total Current Taxes	-57K	-	-	-	-20K
Deferred Foreign Taxes	-	-	-	-	-
Total Deferred Taxes	-	228K	-74K	-75K	-
Normalized Net Income	-8.92M	-6.2M	-4.13M	14.94M	-9.6M
Interest Capitalized	-	-	-	-	-
Interest on Long-Term Debt	10.12M	9.77M	9.65M	11.44M	11.98M
Supplemental Operating Expense Items
General and Administrative Expenses	4.54M	1.41M	1.9M	3.82M	3.19M
Net Rental Expense, Total	188K	84K	21K	47K	46K
Imputed Operating Lease Interest Expense	155K	63.43K	14.3K	40.91K	45.51K
Imputed Operating Lease Depreciation	33.39K	20.57K	6.7K	6.09K	488
Maintenance & Repair Expenses, Total	3.63M	3.51M	4.52M	3.33M	-
Stock-Based Comp., COGS (Total)	62K	-	-	-	-
Stock-Based Comp., G&A Exp. (Total)	-	-	-	-	-
Stock-Based Comp., SG&A Exp. (Total)	154K	28K	-	-	-
Total Stock-Based Compensation	216K	28K	-	-	-

Fiscal Period: June	2020 (USD)	2021 (USD)	2022 (USD)	2023 (USD)	2024 (USD)
Assets
Cash And Equivalents	9.83M	6.23M	4.91M	14.93M	10.87M
Short Term Investments	-	-	-	-	-
Total Cash And Short Term Investments	9.83M	6.23M	4.91M	14.93M	10.87M
Accounts Receivable, Total	249K	-	-	-	-
Other Receivables	802K	522K	451K	1.82M	2.05M
Total Receivables	1.05M	522K	451K	1.82M	2.05M
Inventory	3.31M	0	-	10.48M	10.05M
Prepaid Expenses	90K	86K	66K	33K	38K
Other Current Assets, Total	65K	924K	-	-	-
Total Current Assets	14.34M	7.76M	5.43M	27.27M	23.01M
Gross Property Plant And Equipment	201M	229M	205M	179M	198M
Accumulated Depreciation	-158M	-181M	-157M	-142M	-175M
Net Property Plant And Equipment	42.85M	47.54M	48.32M	37.18M	23.57M
Loans Receivable Long-Term	-	-	-	-	-
Deferred Tax Assets Long-Term	-	-	-	-	-
Total Assets	57.19M	55.31M	53.74M	64.45M	46.58M
Liabilities
Accounts Payable, Total	1.1M	863K	1.04M	2.11M	2.78M
Accrued Expenses, Total	3.62M	4.17M	3.3M	4.28M	3.05M
Current Portion of Long-Term Debt	98.44M	105M	117M	56.06M	101M
Current Portion of Leases	597K	588K	583K	745K	594K
Current Income Taxes Payable	554K	259K	231K	527K	1.24M
Other Current Liabilities	-	1.58M	-	-	332K
Total Current Liabilities	104M	112M	122M	63.71M	109M
Long-Term Debt	322K	115K	27K	36.73M	-
Long-Term Leases	1.71M	2.42M	2.06M	1.38M	1.35M
Deferred Tax Liability Non Current	-	215K	130K	43K	18K
Other Non Current Liabilities	4.06M	3.67M	3.43M	3.04M	3.62M
Total Liabilities	110M	118M	128M	105M	114M
Common Stock, Total	9.14M	9.74M	9.74M	9.74M	9.74M
Additional Paid In Capital	193M	193M	193M	193M	193M
Retained Earnings	-314M	-327M	-350M	-316M	-336M
Comprehensive Income and Other	126M	131M	147M	139M	139M
Total Common Equity	14.56M	6.61M	-267K	25.79M	6.12M
Minority Interest	-67.76M	-69.73M	-73.68M	-66.24M	-73.66M
Total Equity	-53.2M	-63.12M	-73.95M	-40.45M	-67.53M
Total Liabilities And Equity	57.19M	55.31M	53.74M	64.45M	46.58M
Supplemental Items
ECS Total Shares Outstanding on Filing Date	741M	789M	789M	789M	789M
ECS Total Common Shares Outstanding	741M	789M	789M	789M	789M
Book Value / Share	0.02	0.01	-0	0.03	0.01
Tangible Book Value	14.56M	6.61M	-267K	25.79M	6.12M
Tangible Book Value Per Share	0.02	0.01	-0	0.03	0.01
Total Debt	101M	108M	120M	94.91M	103M
Net Debt	91.23M	101M	115M	79.98M	92.2M
Debt Equivalent Oper. Leases	1.5M	672K	168K	376K	368K
Minority Interest, Total (Incl. Fin. Div)	-67.76M	-69.73M	-73.68M	-66.24M	-73.66M
Account Code - Inventory Valuation	6	6	6	6	6
Inventories - Finished Goods, Total	3.31M	-	-	7.14M	6.34M
Inventories - Others	2.72M	2.9M	-	3.34M	3.72M
Machinery, Total	14.88M	3M	2.7M	2.28M	2.63M
Full Time Employees	91	54	54	270	279

Fiscal Period: June	2020 (USD)	2021 (USD)	2022 (USD)	2023 (USD)	2024 (USD)
Net Income	-17.16M	-13.46M	-24.14M	29.3M	-20.01M
Depreciation & Amortization - CF	3.42M	1.1M	1.22M	4.27M	4M
Amortization of Goodwill and Intangible Assets - (CF)	285K	256K	241K	264K	280K
Impairment of Oil, Gas & Mineral Properties - (CF)	-	1.72M	-7.24M	4.29M	19.06M
Depreciation & Amortization, Total	3.7M	3.08M	-5.78M	8.82M	23.34M
(Gain) Loss From Sale Of Asset	-	-	-	-	-
Asset Writedown & Restructuring Costs	-	-	-	-	-
Provision for Credit Losses	-	-	-	-	-
Stock-Based Compensation (CF)	216K	28K	-	-	-
Net Cash From Discontinued Operations	-	198K	-	-	-
Other Operating Activities, Total	8.55M	6.7M	26.69M	-21.77M	4.08M
Change In Accounts Receivable	224K	574K	329K	-1.33M	-443K
Change In Inventories	808K	3.17M	-116K	-7.8M	571K
Change In Accounts Payable	-3.41M	-1.34M	-669K	2.59M	181K
Cash from Operations	-7.06M	-1.05M	-3.68M	9.8M	7.72M
Capital Expenditure	-833K	-2K	-187K	-3.47M	-7.89M
Sale of Property, Plant, and Equipment	-	-	-	-	-
Investment in Marketable and Equity Securities, Total	-	-	-	-	-
Cash from Investing	-833K	-2K	-187K	-3.47M	-7.89M
Long-Term Debt Issued, Total	-	-	3.25M	7.77M	-
Total Debt Issued	-	-	3.25M	7.77M	-
Long-Term Debt Repaid, Total	-2.87M	-441K	-393K	-2.45M	-4.16M
Total Debt Repaid	-2.87M	-441K	-393K	-2.45M	-4.16M
Issuance of Common Stock	-	-	-	-	-
Other Financing Activities, Total	-4.71M	-2.47M	-103K	-966K	336K
Cash from Financing	-7.58M	-2.92M	2.75M	4.36M	-3.83M
Foreign Exchange Rate Adjustments	-1.02M	362K	-210K	-667K	-53K
Net Change in Cash	-16.49M	-3.6M	-1.32M	10.02M	-4.06M
Supplemental Items
Cash Interest Paid	5.09M	2.47M	9.27K	208K	-
Levered Free Cash Flow	-10.69M	-3.19M	-13.7M	-5.07M	-1.9M
Unlevered Free Cash Flow	-4.31M	2.97M	-7.65M	2.22M	5.75M
Change In Net Working Capital	-82K	-4.58M	1.29M	9.48M	-690K
Net Debt Issued / Repaid	-2.87M	-441K	2.85M	5.32M	-4.16M

Fiscal Period: June	2020 (USD)	2021 (USD)	2022 (USD)	2023 (USD)	2024 (USD)
Profitability
Return on Assets	-10.31	-8.39	-0.74	10.75	-18.71
Return on Total Capital	-12.38	-10.21	-0.89	12.7	-23.08
Return On Equity %	56.63	29.75	10.45	-66.73	51.47
Return on Common Equity	-68.61	-123.36	-164.39	229.59	-125.4
Margin Analysis
Gross Profit Margin %	-17.05	-59.65	-	42.77	13.18
SG&A Margin	13.72	31.46	-	8.49	6.38
EBITDA Margin %	-25.43	-97.62	-	41.47	12.81
EBITA Margin %	-34.15	-159.3	-	23.18	-32.64
EBIT Margin %	-34.99	-164.89	-	22.59	-33.2
Income From Continuing Operations Margin %	-64.54	-378.04	-	84.82	-55.51
Net Income Margin %	-50.19	-293.97	-	65.11	-39.97
Net Avail. For Common Margin %	-50.19	-285.23	-	65.11	-39.97
Normalized Net Income Margin	-26.09	-135.42	-	33.2	-19.18
Levered Free Cash Flow Margin	-31.27	-69.67	-	-11.27	-3.8
Unlevered Free Cash Flow Margin	-12.6	64.85	-	4.93	11.49
Asset Turnover
Asset Turnover	0.47	0.08	-	0.76	0.9
Fixed Assets Turnover	0.72	0.1	-	1.05	1.65
Receivables Turnover (Average Receivables)	65.3	-	-	-	-
Inventory Turnover (Average Inventory)	7.44	4.42	-	4.91	4.23
Short Term Liquidity
Current Ratio	0.14	0.07	0.04	0.43	0.21
Quick Ratio	0.1	0.06	0.04	0.26	0.12
Operating Cash Flow to Current Liabilities	-0.07	-0.01	-0.03	0.15	0.07
Days Sales Outstanding (Average Receivables)	5.6	-	-	-	-
Days Outstanding Inventory (Average Inventory)	49.21	82.57	-	74.3	86.46
Average Days Payable Outstanding	24.62	-	76.72	-	20.76
Cash Conversion Cycle (Average Days)	30.19	-	-	-	-
Long Term Solvency
Total Debt/Equity	-189.96	-170.57	-161.68	-234.63	-152.64
Total Debt / Total Capital	211.16	241.69	262.13	174.28	289.99
LT Debt/Equity	-3.81	-4.01	-2.82	-94.2	-1.99
Long-Term Debt / Total Capital	4.24	5.69	4.57	69.97	3.79
Total Liabilities / Total Assets	193.02	214.12	237.59	162.76	244.98
EBIT / Interest Expense	-1.17	-0.77	-0.07	0.87	-1.36
EBITDA / Interest Expense	-0.81	-0.45	0.29	1.63	0.55
(EBITDA - Capex) / Interest Expense	-0.89	-0.45	0.27	1.33	-0.1
Total Debt / EBITDA	-12.24	-24.1	42.84	5	15.33
Net Debt / EBITDA	-11.05	-22.7	41.08	4.21	13.72
Total Debt / (EBITDA - Capex)	-11.12	-24.09	45.91	6.12	-87.95
Net Debt / (EBITDA - Capex)	-10.04	-22.69	44.03	5.15	-78.67
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	-40.28	-86.61	-	-	11.25
Gross Profit, 1 Yr. Growth %	-193.47	-12.22	65.64	-516.19	-65.71
EBITDA, 1 Yr. Growth %	-193.81	-25.21	-154.5	700.17	-65.63
EBITA, 1 Yr. Growth %	-70.35	-18.6	-94.47	-2.16K	-256.66
EBIT, 1 Yr. Growth %	-69.85	-18.34	-91.47	-1.46K	-263.49
Earnings From Cont. Operations, 1 Yr. Growth %	-61.2	-21.57	-58.61	-633	-172.8
Net Income, 1 Yr. Growth %	-61.07	-21.57	79.41	-221.38	-168.3
Normalized Net Income, 1 Yr. Growth %	-46.7	-14.14	-33.31	-680.64	-164.28
Diluted EPS Before Extra, 1 Yr. Growth %	-67.43	-37.32	-60.41	-662.2	-168.3
Accounts Receivable, 1 Yr. Growth %	-68.8	-	-	-	-
Inventory, 1 Yr. Growth %	-55.64	-100	-	-	-4.13
Net Property, Plant and Equip., 1 Yr. Growth %	-17.22	10.96	1.63	-23.04	-36.61
Total Assets, 1 Yr. Growth %	-34.85	-3.3	-2.82	19.93	-27.73
Tangible Book Value, 1 Yr. Growth %	-58.93	-54.61	-104.04	-9.76K	-76.25
Common Equity, 1 Yr. Growth %	-58.93	-54.61	-104.04	-9.76K	-76.25
Cash From Operations, 1 Yr. Growth %	-141.43	-85.19	251.53	-366.6	-21.28
Capital Expenditures, 1 Yr. Growth %	-79.03	-99.76	9.25K	1.76K	127.3
Levered Free Cash Flow, 1 Yr. Growth %	-153.57	-64.53	329.62	-63.14	-62.53
Unlevered Free Cash Flow, 1 Yr. Growth %	-116.25	-213.84	-357.89	-128.74	159.18
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	-25.89	-71.72	-	213.56	-
Gross Profit, 2 Yr. CAGR %	322.17	-33.83	20.58	165.54	19.46
EBITDA, 2 Yr. CAGR %	37.75	-30.56	-36.16	104.36	65.84
EBITA, 2 Yr. CAGR %	16.67	-56.97	-78.79	19.6	468.26
EBIT, 2 Yr. CAGR %	16.18	-56.38	-73.6	16.06	371.69
Earnings From Cont. Operations, 2 Yr. CAGR %	24.5	-44.84	-43.03	48.52	96.99
Net Income, 2 Yr. CAGR %	21.43	-44.74	18.62	47.57	-8.95
Normalized Net Income, 2 Yr. CAGR %	3.27	-39.14	-24.33	55.25	93.19
Diluted EPS Before Extra, 2 Yr. CAGR %	-2.05	-54.81	-50.18	49.19	95.95
Accounts Receivable, 2 Yr. CAGR %	-84.74	-	-	-	-
Inventory, 2 Yr. CAGR %	-25.02	-	-	-	-
Net Property, Plant and Equip., 2 Yr. CAGR %	-34.94	-4.16	6.19	-11.56	-30.16
Total Assets, 2 Yr. CAGR %	-37.43	-20.63	-3.06	7.95	-6.9
Tangible Book Value, 2 Yr. CAGR %	-56.7	-56.83	-86.46	97.56	378.96
Common Equity, 2 Yr. CAGR %	-56.7	-56.83	-86.46	97.56	378.96
Cash From Operations, 2 Yr. CAGR %	3.39	-75.23	-27.84	206.14	44.87
Capital Expenditures, 2 Yr. CAGR %	-35.09	-97.76	-52.62	4.07K	549.72
Levered Free Cash Flow, 2 Yr. CAGR %	-6.52	-60.02	23.45	26.14	-62.83
Unlevered Free Cash Flow, 2 Yr. CAGR %	-11.68	-66.53	71.34	-13.54	-13.69
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	-	-58.11	-	9.6	121.98
Gross Profit, 3 Yr. CAGR %	121.82	102.86	-10.15	83.6	34.21
EBITDA, 3 Yr. CAGR %	16.1	-0.83	-35.95	46.18	12.81
EBITA, 3 Yr. CAGR %	-54.84	-5.27	-78.29	5.21	30.86
EBIT, 3 Yr. CAGR %	-54.51	-5.21	-74.68	3.23	30.1
Earnings From Cont. Operations, 3 Yr. CAGR %	-47.41	6.73	-49.87	20.05	17.1
Net Income, 3 Yr. CAGR %	-47.18	4.96	-18.18	19.53	14.14
Normalized Net Income, 3 Yr. CAGR %	-41.12	-9.5	-37.25	27.43	15.71
Diluted EPS Before Extra, 3 Yr. CAGR %	-58.4	-15.59	-56.76	11.74	14.98
Accounts Receivable, 3 Yr. CAGR %	-41.78	-	-	-	-
Inventory, 3 Yr. CAGR %	-19.85	-	-	46.92	-
Net Property, Plant and Equip., 3 Yr. CAGR %	-28.78	-22.27	-2.27	-4.61	-20.85
Total Assets, 3 Yr. CAGR %	-27.39	-27.65	-15.09	4.07	-5.56
Tangible Book Value, 3 Yr. CAGR %	-39.38	-56.01	-80.4	21	-2.5
Common Equity, 3 Yr. CAGR %	-39.38	-56.01	-80.4	21	-2.5
Cash From Operations, 3 Yr. CAGR %	23.7	-45.9	-40.03	11.55	94.67
Capital Expenditures, 3 Yr. CAGR %	-70.1	-89.96	-63.89	60.95	1.48K
Levered Free Cash Flow, 3 Yr. CAGR %	4.8	-36.12	-11.78	-17.36	-15.83
Unlevered Free Cash Flow, 3 Yr. CAGR %	-23.27	-18.68	-33.9	-5.24	24.66
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	-	-	-	-6.28	-2.64
Gross Profit, 5 Yr. CAGR %	62.08	39.43	53.31	125.93	1.14
EBITDA, 5 Yr. CAGR %	9.27	-2.49	-15.2	32.43	-7.09
EBITA, 5 Yr. CAGR %	15.77	-0.65	-68.35	3.99	-16.13
EBIT, 5 Yr. CAGR %	16.33	0.04	-65.25	2.79	-15.97
Earnings From Cont. Operations, 5 Yr. CAGR %	16.26	4.92	-45.7	21.81	-13.34
Net Income, 5 Yr. CAGR %	10.73	11.28	-27	20.29	-14.61
Normalized Net Income, 5 Yr. CAGR %	13.14	-11.43	-37.6	12.3	-10.51
Diluted EPS Before Extra, 5 Yr. CAGR %	-4.42	-7.78	-55.29	6.01	-20.86
Accounts Receivable, 5 Yr. CAGR %	-	-	-	-	-
Inventory, 5 Yr. CAGR %	65.04	-	-	12.26	6.16
Net Property, Plant and Equip., 5 Yr. CAGR %	-19.94	-23.13	-16.44	-18.15	-14.56
Total Assets, 5 Yr. CAGR %	-18.78	-23.72	-18.49	-15.09	-11.9
Tangible Book Value, 5 Yr. CAGR %	-37.58	-46.66	-66.72	-19.78	-29.61
Common Equity, 5 Yr. CAGR %	-37.58	-46.66	-66.72	-19.78	-29.61
Cash From Operations, 5 Yr. CAGR %	10.48	22.58	-0.29	8.21	-14.66
Capital Expenditures, 5 Yr. CAGR %	-60.17	-87.63	-64.05	11.93	14.72
Levered Free Cash Flow, 5 Yr. CAGR %	-31.59	-45.27	8.09	-16.14	-37.51
Unlevered Free Cash Flow, 5 Yr. CAGR %	-42.97	-46.04	-4.29	-16.66	-26.33