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Note 17 - Tax Expense (Tables) | 12 Months Ended
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Dec. 31, 2021
Statement Line Items [Line Items] |
Disclosure of the components of income tax [text block] |
|  | 2021 |  |  | 2020 |  |  | 2019 |
Tax recognised in profit or loss |  |  |  |  |  |  |  |  |  |  |  |
Current tax |  |  | 9,051 |  |  |  | 9,492 |  |  |  | 7,311 |
Income tax - current year |  |  | 8,769 |  |  |  | 8,969 |  |  |  | 6,802 |
Income tax - change in tax estimates |  |  | (168 | ) |  |  | (54 | ) |  |  | 29 |
Withholding tax - current year |  |  | 450 |  |  |  | 577 |  |  |  | 480 |
Deferred tax expense |  |  | 5,806 |  |  |  | 5,681 |  |  |  | 2,979 |
Origination and reversal of temporary differences |  |  | 5,806 |  |  |  | 5,681 |  |  |  | 2,979 |
Tax expense – recognised in profit or loss |  |  | 14,857 |  |  |  | 15,173 |  |  |  | 10,290 |
Tax recognised in other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |
Income tax - current year |  |  | - |  |  |  | - |  |  |  | - |
Tax expense |  |  | 14,857 |  |  |  | 15,173 |  |  |  | 10,290 |
Disclosure of unrecognized deferred tax assets [text block] |
|  | 2021 |  |  | 2020 |  |  | 2019 |
Caledonia Holdings Zimbabwe (Private) Limited |  |  | 1,800 |  |  |  | 593 |  |  |  | 421 |
Greenstone Management Services Holdings Limited |  |  | 516 |  |  |  | 376 |  |  |  | 276 |
Tax losses carried forward |  |  | 2,316 |  |  |  | 969 |  |  |  | 697 |
Disclosure of income taxes paid [text block] |
Tax paid |  | 2021 |  |  | 2020 |  |  | 2019 |
Net income tax payable at January 1 |  |  | (419 | ) |  |  | (163 | ) |  |  | (1,538 | )
Current tax expense |  |  | (9,051 | ) |  |  | (9,492 | ) |  |  | (7,310 | )
Foreign currency movement |  |  | 583 |  |  |  | 2,580 |  |  |  | 3,168 |
Tax paid |  |  | 7,426 |  |  |  | 6,656 |  |  |  | 5,517 |
Net income tax payable at December 31 |  |  | (1,461 | ) |  |  | (419 | ) |  |  | (163 | )
Disclosure of income tax reconciliation [text block] |
Reconciliation of tax rate |  | 2021 |  |  | 2020 |  |  | 2019 |
Profit for the year |  |  | 23,142 |  |  |  | 25,257 |  |  |  | 50,401 |
Total tax expense |  |  | 14,857 |  |  |  | 15,173 |  |  |  | 10,290 |
Profit before tax |  |  | 37,999 |  |  |  | 40,430 |  |  |  | 60,691 |
Income tax at Company's domestic tax rate (1) |  |  | - |  |  |  | - |  |  |  | - |
Tax rate differences in foreign jurisdictions (2) |  |  | 11,847 |  |  |  | 12,405 |  |  |  | 16,232 |
Effect of income tax calculated in RTGS$ as required by PN26 (3) |  |  | 590 |  |  |  | 2,004 |  |  |  | (8,526 | )
Management fee – withholding tax on deemed dividend portion |  |  | 342 |  |  |  | 209 |  |  |  | 224 |
Management fee – non-deductible deemed dividend |  |  | 611 |  |  |  | 570 |  |  |  | 652 |
Management fee – withholding tax - current year |  |  | 148 |  |  |  | 123 |  |  |  | 129 |
Withholding tax on intercompany dividends |  |  | - |  |  |  | 245 |  |  |  | 128 |
Non-deductible expenditure |  |  |  |  |  |  |  |  |  |  |  |
- Royalty expenses (4) |  |  | - |  |  |  | - |  |  |  | 933 |
- Donations |  |  | 311 |  |  |  | 107 |  |  |  | 18 |
- Other non-deductible expenditure |  |  | (170 | ) |  |  | 177 |  |  |  | 21 |
Credit export incentive income exemption |  |  | - |  |  |  | (598 | ) |  |  | (124 | )
Change in income tax rate (5) |  |  | - |  |  |  | (287 | ) |  |  | - |
Change in tax estimates |  |  |  |  |  |  |  |  |  |  |  |
- Zimbabwean income tax |  |  | (166 | ) |  |  | - |  |  |  | 29 |
- South African income tax |  |  | (2 | ) |  |  | (54 | ) |  |  | 63 |
Change in unrecognised deferred tax losses |  |  | 1,346 |  |  |  | 272 |  |  |  | 511 |
Tax expense - recognised in profit or loss |  |  | 14,857 |  |  |  | 15,173 |  |  |  | 10,290 |
Disclosure of temporary difference, unused tax losses and unused tax credits [text block] |
|  | Assets |  |  | Liabilities |  |  | Net |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
Property, plant and equipment |  |  | - |  |  |  | - |  |  |  | (9,328 | ) |  |  | (5,380 | ) |  |  | (9,328 | ) |  |  | (5,380 | )
Exploration and evaluation assets |  |  | - |  |  |  | - |  |  |  | (47 | ) |  |  | (29 | ) |  |  | (47 | ) |  |  | (29 | )
Allowance for obsolete stock |  |  | 3 |  |  |  | 13 |  |  |  | - |  |  |  | - |  |  |  | 3 |  |  |  | 13 |
Prepayments |  |  | - |  |  |  | - |  |  |  | (10 | ) |  |  | (3 | ) |  |  | (10 | ) |  |  | (3 | )
Unrealised foreign exchange |  |  | 499 |  |  |  | 530 |  |  |  | - |  |  |  | - |  |  |  | 499 |  |  |  | 530 |
Trade and other payables |  |  | 989 |  |  |  | 636 |  |  |  | - |  |  |  | - |  |  |  | 989 |  |  |  | 636 |
Cash-settled share-based payments |  |  | - |  |  |  | 8 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 8 |
Provisions |  |  | 54 |  |  |  | 60 |  |  |  | - |  |  |  | - |  |  |  | 54 |  |  |  | 60 |
Other |  |  | - |  |  |  | 18 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 18 |
Tax assets/ (liabilities) |  |  | 1,545 |  |  |  | 1,265 |  |  |  | (9,385 | ) |  |  | (5,412 | ) |  |  | *(7,840 | ) |  |  | *(4,147 | )
Disclosure of movement in recognized in deferred tax assets and liabilities [text block] |
|  | Balance January 1, 2021 |  |  | Recognised in profit or loss |  |  | Foreign exchange movement |  |  | Balance December 31, 2021 |
Property, plant and equipment |  |  | (5,380 | ) |  |  | (6,439 | ) |  |  | 2,491 |  |  |  | (9,328 | )
Exploration and evaluation assets |  |  | (29 | ) |  |  | (31 | ) |  |  | 13 |  |  |  | (47 | )
Allowance for obsolete stock |  |  | 13 |  |  |  | 3 |  |  |  | (13 | ) |  |  | 3 |
Prepayments |  |  | (3 | ) |  |  | (8 | ) |  |  | 1 |  |  |  | (10 | )
Unrealised foreign exchange |  |  | 530 |  |  |  | 344 |  |  |  | (375 | ) |  |  | 499 |
Trade and other payables |  |  | 639 |  |  |  | 235 |  |  |  | 115 |  |  |  | 989 |
Cash-settled share-based payments |  |  | 8 |  |  |  | (8 | ) |  |  | - |  |  |  | - |
Provisions |  |  | 60 |  |  |  | 123 |  |  |  | (129 | ) |  |  | 54 |
Other |  |  | 15 |  |  |  | (15 | ) |  |  | - |  |  |  | - |
Tax (liabilities)/ assets |  |  | (4,147 | ) |  |  | (5,796 | ) |  |  | 2,103 |  |  |  | (7,840 | )
|  | Balance January 1, 2020 |  |  | Recognised in profit or loss |  |  | Foreign exchange movement |  |  | Balance December 31, 2020 |
Property, plant and equipment |  |  | (4,117 | ) |  |  | (7,174 | ) |  |  | 5,911 |  |  |  | (5,380 | )
Exploration and evaluation assets |  |  | (78 | ) |  |  | (21 | ) |  |  | 70 |  |  |  | (29 | )
Allowance for obsolete stock |  |  | 22 |  |  |  | 14 |  |  |  | (23 | ) |  |  | 13 |
Prepayments |  |  | (4 | ) |  |  | - |  |  |  | 1 |  |  |  | (3 | )
Unrealised foreign exchange |  |  | 309 |  |  |  | 742 |  |  |  | (521 | ) |  |  | 530 |
Trade and other payables |  |  | 739 |  |  |  | 674 |  |  |  | (774 | ) |  |  | 639 |
Cash-settled share-based payments |  |  | 5 |  |  |  | 3 |  |  |  | - |  |  |  | 8 |
Provisions |  |  | 58 |  |  |  | 76 |  |  |  | (74 | ) |  |  | 60 |
Other |  |  | - |  |  |  | 15 |  |  |  | - |  |  |  | 15 |
Tax (liabilities)/ assets |  |  | (3,066 | ) |  |  | (5,671 | ) |  |  | 4,590 |  |  |  | (4,147 | )

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