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Note 17 - Tax Expense (Tables) | 12 Months Ended
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Dec. 31, 2019
Statement Line Items [Line Items] |
Disclosure of the components of income tax [text block] |
|  | 2019 |  |  | 2018 |  |  | 2017 |
Tax recognised in profit or loss |  |  |  |  |  |  |  |  |  |  |  |
Current tax |  |  | 7,311 |  |  |  | 3,783 |  |  |  | 4,995 |
Income tax– current year |  |  | 6,802 |  |  |  | 2,523 |  |  |  | 3,702 |
Income tax – Prior year under provision |  |  | 29 |  |  |  | 1,075 |  |  |  | 71 |
Withholding tax expense – current year |  |  | 480 |  |  |  | 580 |  |  |  | 1,222 |
Withholding tax expense – Prior year over provision |  |  | - |  |  |  | (395 | ) |  |  | - |
Deferred tax expense |  |  | 2,979 |  |  |  | 3,662 |  |  |  | 3,696 |
Origination and reversal of temporary differences |  |  | 2,979 |  |  |  | 3,662 |  |  |  | 3,696 |
Tax expense – recognised in profit or loss |  |  | 10,290 |  |  |  | 7,445 |  |  |  | 8,691 |
Income tax - current year |  | - |  |  | - |  |  | - |
Tax expense |  |  | 10,290 |  |  |  | 7,445 |  |  |  | 8,691 |
Disclosure of unrecognized deferred tax assets [text block] |
|  | 2019 |  |  | 2018 |  |  | 2017 |
Eersteling Gold Mining Company Limited |  |  | - |  |  |  | 4,989 |  |  |  | 4,989 |
Caledonia Holdings Zimbabwe (Private) Limited |  |  | 421 |  |  |  | - |  |  |  | - |
Greenstone Management Services Holdings Limited |  |  | 276 |  |  |  | 191 |  |  |  | 116 |
Tax losses carried forward |  |  | 697 |  |  |  | 5,180 |  |  |  | 5,105 |
Disclosure of income taxes paid [text block] |
Tax paid |  | 2019 |  |  | 2018 |  |  | 2017 |
Net income tax payable at January 1 |  |  | (1,538 | ) |  |  | (1,145 | ) |  |  | (345 | )
Current tax expense |  |  | (7,310 | ) |  |  | (3,783 | ) |  |  | (4,995 | )
Foreign currency movement |  |  | 3,168 |  |  |  | 46 |  |  |  | (17 | )
Tax paid |  |  | 5,517 |  |  |  | 3,344 |  |  |  | 4,212 |
Net income tax payable at December 31 |  |  | (163 | ) |  |  | (1,538 | ) |  |  | (1,145 | )
Disclosure of income tax reconciliation [text block] |
|  | 2019 |  |  | 2018 |  |  | 2017 |
Profit for the year |  |  | 50,401 |  |  |  | 13,756 |  |  |  | 11,896 |
Total tax expense |  |  | 10,290 |  |  |  | 7,445 |  |  |  | 8,691 |
Profit before tax |  |  | 60,691 |  |  |  | 21,201 |  |  |  | 20,587 |
Income tax at Company's domestic tax rate (1) |  |  | - |  |  |  | - |  |  |  | - |
Tax rate differences in foreign jurisdictions (2) |  |  | 16,232 |  |  |  | 6,465 |  |  |  | 6,546 |
Effect of income tax calculated in RTGS$ as required by PN26 (3) |  |  | (8,526 | ) |  |  | - |  |  |  | - |
Management fee – Withholding tax on deemed dividend portion (4) |  |  | 224 |  |  |  | 337 |  |  |  | 538 |
Management fee – non-deductible deemed dividend (4) |  |  | 652 |  |  |  | 579 |  |  |  | 925 |
Management fee – withholding tax current year |  |  | 129 |  |  |  | 96 |  |  |  | 427 |
Management fee – non-deductible withholding tax prior year (5) |  |  | - |  |  |  | (664 | ) |  |  | - |
Withholding tax on intercompany dividend |  |  | 128 |  |  |  | 110 |  |  |  | 90 |
Non-deductible royalty expenses |  |  | 933 |  |  |  | 882 |  |  |  | 901 |
Other non-deductible expenditure |  |  | 39 |  |  |  | 137 |  |  |  | 107 |
Export incentive income credit relating to 2016 |  |  | - |  |  |  | - |  |  |  | (284 | )
Export incentive income exemption (6) |  |  | (124 | ) |  |  | (1,649 | ) |  |  | (630 | )
Change in tax estimates |  |  |  |  |  |  |  |  |  |  |  |
- Zimbabwean income tax (7) |  |  | 29 |  |  |  | 795 |  |  |  | - |
- South African income tax |  |  | 63 |  |  |  | 220 |  |  |  | - |
- Other |  |  | - |  |  |  | 61 |  |  |  | (45 | )
Change in unrecognised deferred tax assets |  |  | 511 |  |  |  | 76 |  |  |  | 116 |
Tax expense - recognised in profit or loss |  |  | 10,290 |  |  |  | 7,445 |  |  |  | 8,691 |
Disclosure of temporary difference, unused tax losses and unused tax credits [text block] |
|  | Assets |  |  | Liabilities |  |  | Net |
|  | 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018 |  |  | *2019 |  |  | *2018 |
Property, plant and equipment |  |  | - |  |  |  | - |  |  |  | (4,195 | ) |  |  | (24,930 | ) |  |  | (4,195 | ) |  |  | (24,930 | )
Allowance for obsolete stock |  |  | 22 |  |  |  | 258 |  |  |  |  |  |  |  | - |  |  |  | 22 |  |  |  | 258 |
Prepayments |  |  | - |  |  |  | - |  |  |  | (4 | ) |  |  | (3 | ) |  |  | (4 | ) |  |  | (3 | )
Unrealised foreign exchange |  |  | 309 |  |  |  | 34 |  |  |  | - |  |  |  | - |  |  |  | 309 |  |  |  | 34 |
Trade and other payables |  |  | 739 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 739 |  |  |  | - |
Share based payments |  |  | 5 |  |  |  | 13 |  |  |  | - |  |  |  | - |  |  |  | 5 |  |  |  | 13 |
Provisions |  |  | 58 |  |  |  | 1,386 |  |  |  | - |  |  |  | - |  |  |  | 58 |  |  |  | 1,386 |
Other |  |  | - |  |  |  | 12 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 12 |
Tax assets/ (liabilities) |  |  | 1,133 |  |  |  | 1,703 |  |  |  | (4,199 | ) |  |  | (24,933 | ) |  |  | (3,066 | ) |  |  | (23,230 | )
Disclosure of movement in recognized in deferred tax assets and liabilities [text block] |
|  | Balance January 1, 2019 |  |  | Recognised in profit or loss |  |  | Foreign exchange movement |  |  | Balance December 31, 2019 |
Property, plant and equipment |  |  | (24,930 | ) |  |  | (4,561 | ) |  |  | 25,296 |  |  |  | (4,195 | )
Allowance for obsolete stock |  |  | 258 |  |  |  | 11 |  |  |  | (247 | ) |  |  | 22 |
Prepayments |  |  | (3 | ) |  |  | - |  |  |  | (1 | ) |  |  | (4 | )
Unrealised foreign exchange |  |  | 34 |  |  |  | 519 |  |  |  | (244 | ) |  |  | 309 |
Trade and other payables |  |  | 486 |  |  |  | 1,093 |  |  |  | (840 | ) |  |  | 739 |
Share based payments |  |  | 13 |  |  |  | (9 | ) |  |  | 1 |  |  |  | 5 |
Provisions |  |  | 852 |  |  |  | 11 |  |  |  | (805 | ) |  |  | 58 |
Other |  |  | 60 |  |  |  | (43 | ) |  |  | (17 | ) |  |  | - |
Total |  |  | (23,230 | ) |  |  | (2,979 | ) |  |  | 23,143 |  |  |  | (3,066 | )
|  | Balance January 1, 2018 |  |  | Recognised in profit or loss |  |  | Foreign exchange movement |  |  | Balance December 31, 2018 |
Property, plant and equipment |  |  | (20,985 | ) |  |  | (3,945 | ) |  |  | - |  |  |  | (24,930 | )
Allowance for obsolete stock |  |  | 35 |  |  |  | 223 |  |  |  | - |  |  |  | 258 |
Prepayments |  |  | (4 | ) |  |  | - |  |  |  | 1 |  |  |  | (3 | )
Unrealised foreign exchange |  |  | 97 |  |  |  | (63 | ) |  |  | - |  |  |  | 34 |
Trade and other payables |  |  | 429 |  |  |  | 57 |  |  |  | - |  |  |  | 486 |
Share based payments |  |  | 12 |  |  |  | 3 |  |  |  | (2 | ) |  |  | 13 |
Provisions |  |  | 813 |  |  |  | 47 |  |  |  | (8 | ) |  |  | 852 |
Other |  |  | 48 |  |  |  | 16 |  |  |  | (4 | ) |  |  | 60 |
Total |  |  | (19,555 | ) |  |  | (3,662 | ) |  |  | (13 | ) |  |  | (23,230 | )

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