GEM Diamonds Limited Financials

“If the renewal is not successful, it may indicate a material uncertainty and cast significant doubt on the Group’s ability to continue as a going concern in the absence of other mitigating actions.”

“The Board considers three years from the financial year end to be the most relevant period for consideration for this assessment, given the Group’s current position and the potential impact on the Group’s viability of the principal risks documented on pages [18](#i3ad1ad090b4549ab94f887e6d83c3839_37) to [23](#i5acdaa220c104123ac47e64f03a57b8b_1811).”

“If the renewal is not successful, it may indicate a material uncertainty and cast significant doubt on the Group’s ability to continue as a going concern in the absence of other mitigating actions.”

“The Board considers three years from the financial year end to be the most relevant period for consideration for this assessment, given the Group’s current position and the potential impact on the Group’s viability of the principal risks documented on pages [18](#i3ad1ad090b4549ab94f887e6d83c3839_37) to [23](#i5acdaa220c104123ac47e64f03a57b8b_1811).”