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Note 16 - Tax Expense (Tables) | 12 Months Ended
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Dec. 31, 2022
Statement Line Items [Line Items] |
Disclosure of the components of income tax [text block] |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Tax recognised in profit or loss |  |  |  |  |  |  |  |  |  |  |  |
Current tax |  |  | 9,932 |  |  |  | 9,051 |  |  |  | 9,492 |
Income tax - current year |  |  | 8,707 |  |  |  | 8,769 |  |  |  | 8,969 |
Income tax - change in tax estimates |  |  | (46 | ) |  |  | (168 | ) |  |  | (54 | )
Withholding tax - current year |  |  | 1,271 |  |  |  | 450 |  |  |  | 577 |
Deferred tax expense |  |  | 6,838 |  |  |  | 5,806 |  |  |  | 5,681 |
Origination and reversal of temporary differences |  |  | 6,838 |  |  |  | 5,806 |  |  |  | 5,681 |
Tax expense – recognised in profit or loss |  |  | 16,770 |  |  |  | 14,857 |  |  |  | 15,173 |
Tax recognised in other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |
Income tax - current year |  |  | - |  |  |  | - |  |  |  | - |
Tax expense |  |  | 16,770 |  |  |  | 14,857 |  |  |  | 15,173 |
Disclosure of unrecognized deferred tax assets [text block] |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Caledonia Holdings Zimbabwe (Private) Limited |  |  | 1,800 |  |  |  | 1,800 |  |  |  | 593 |
Greenstone Management Services Holdings Limited |  |  | 691 |  |  |  | 516 |  |  |  | 376 |
Tax losses carried forward |  |  | 2,491 |  |  |  | 2,316 |  |  |  | 969 |
Disclosure of income taxes paid [text block] |
Tax paid |  | 2022 |  |  | 2021 |  |  | 2020 |
Net income tax payable at January 1 |  |  | (1,461 | ) |  |  | (419 | ) |  |  | (163 | )
Current tax expense |  |  | (9,932 | ) |  |  | (9,051 | ) |  |  | (9,492 | )
Foreign currency movement |  |  | 3,244 |  |  |  | 583 |  |  |  | 2,580 |
Tax paid |  |  | 6,866 |  |  |  | 7,426 |  |  |  | 6,656 |
Net income tax payable at December 31 |  |  | (1,284 | ) |  |  | (1,461 | ) |  |  | (419 | )
Disclosure of income tax reconciliation [text block] |
Reconciliation of tax rate |  | 2022 |  |  | 2021 |  |  | 2020 |
Profit for the year |  |  | 22,866 |  |  |  | 23,142 |  |  |  | 25,257 |
Total tax expense |  |  | 16,770 |  |  |  | 14,857 |  |  |  | 15,173 |
Profit before tax |  |  | 39,636 |  |  |  | 37,999 |  |  |  | 40,430 |
Income tax at Company's domestic tax rate (1) |  |  | - |  |  |  | - |  |  |  | - |
Tax rate blended in foreign jurisdictions (2) |  |  | 12,600 |  |  |  | 11,847 |  |  |  | 12,405 |
Effect of income tax calculated in RTGS$ as required by PN26 (3) |  |  | 713 |  |  |  | 590 |  |  |  | 2,004 |
Management fee – withholding tax on deemed dividend portion |  |  | 247 |  |  |  | 342 |  |  |  | 209 |
Management fee – non-deductible deemed dividend |  |  | 735 |  |  |  | 611 |  |  |  | 570 |
Management fee – withholding tax - current year |  |  | 174 |  |  |  | 148 |  |  |  | 123 |
Withholding tax on intercompany dividends |  |  | 850 |  |  |  | - |  |  |  | 245 |
Non-deductible expenditure |  |  |  |  |  |  |  |  |  |  |  |
- CSR donations |  |  | 269 |  |  |  | 311 |  |  |  | 107 |
- Other non-deductible expenditure |  |  | 656 |  |  |  | 30 |  |  |  | 57 |
- IMTT (4) |  |  | 398 |  |  |  | (200 | ) |  |  | 120 |
Credit export incentive income exemption |  |  | - |  |  |  | - |  |  |  | (598 | )
Change in income tax rate (5) |  |  | (8 | ) |  |  | - |  |  |  | (287 | )
Change in tax estimates |  |  |  |  |  |  |  |  |  |  |  |
- Zimbabwean income tax |  |  | - |  |  |  | (166 | ) |  |  | - |
- South African income tax |  |  | (38 | ) |  |  | (2 | ) |  |  | (54 | )
Change in unrecognised deferred tax losses |  |  | 174 |  |  |  | 1,346 |  |  |  | 272 |
Tax expense - recognised in profit or loss |  |  | 16,770 |  |  |  | 14,857 |  |  |  | 15,173 |
Disclosure of temporary difference, unused tax losses and unused tax credits [text block] |
|  | Assets |  |  | Liabilities |  |  | Net |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Property, plant and equipment |  |  | - |  |  |  | - |  |  |  | (6,323 | ) |  |  | (9,328 | ) |  |  | (6,323 | ) |  |  | (9,328 | )
Exploration and evaluation assets |  |  | - |  |  |  | - |  |  |  | (2 | ) |  |  | - |  |  |  | (2 | ) |  |  | - |
Allowance for obsolete stock |  |  | (163 | ) |  |  | - |  |  |  | - |  |  |  | (47 | ) |  |  | (163 | ) |  |  | (47 | )
Prepayments |  |  | - |  |  |  | 3 |  |  |  | (5 | ) |  |  | - |  |  |  | (5 | ) |  |  | 3 |
Unrealised foreign exchange |  |  | 733 |  |  |  | - |  |  |  | - |  |  |  | (10 | ) |  |  | 733 |  |  |  | (10 | )
Trade and other payables |  |  | 814 |  |  |  | 499 |  |  |  | - |  |  |  | - |  |  |  | 814 |  |  |  | 499 |
Cash-settled share-based payments |  |  | - |  |  |  | 989 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 989 |
Provisions |  |  | 25 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 25 |  |  |  | - |
Other |  |  | - |  |  |  | 54 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 54 |
Tax assets/ (liabilities) |  |  | 1,409 |  |  |  | 1,545 |  |  |  | (6,330 | ) |  |  | (9,385 | ) |  |  | *(4,921 | ) |  |  | *(7,840 | )
Disclosure of movement in recognized in deferred tax assets and liabilities [text block] |
|  | Balance January 1, 2022 |  |  | Recognised in profit or loss |  |  | Foreign exchange movement |  |  | Balance December 31, 2022 |
Property, plant and equipment |  |  | (9,328 | ) |  |  | (8,560 | ) |  |  | 11,565 |  |  |  | (6,323 | )
Exploration and evaluation assets |  |  | (47 | ) |  |  | 10 |  |  |  | 35 |  |  |  | (2 | )
Allowance for obsolete stock |  |  | 3 |  |  |  | (295 | ) |  |  | 129 |  |  |  | (163 | )
Prepayments |  |  | (10 | ) |  |  | 4 |  |  |  | 1 |  |  |  | (5 | )
Unrealised foreign exchange |  |  | 499 |  |  |  | 1,179 |  |  |  | (945 | ) |  |  | 733 |
Trade and other payables |  |  | 989 |  |  |  | 794 |  |  |  | (969 | ) |  |  | 814 |
Provisions |  |  | 54 |  |  |  | 30 |  |  |  | (59 | ) |  |  | 25 |
Tax (liabilities)/ assets |  |  | (7,840 | ) |  |  | (6,838 | ) |  |  | 9,757 |  |  |  | (4,921 | )
|  | 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 |  |  |  | (25 | ) |  |  | 10 |  |  |  | - |
Tax (liabilities)/ assets |  |  | (4,147 | ) |  |  | (5,806 | ) |  |  | 2,103 |  |  |  | (7,840 | )

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