XML 303 R108.htm IDEA: XBRL DOCUMENT
v3.24.1.1.u2

Note 16 - Tax Expense - Recognised Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | --- | ---
Statement Line Items [Line Items] |  |  |  |
Deferred tax asset |  | $ 525 | $ 1,409 |
Deferred tax liability |  | (6,503) | (6,330) |
Net deferred tax asset (liability) |  | (5,978) | (4,921) | $ (7,840)
Deferred tax asset |  | (525) | (1,409) |
Net deferred tax asset (liability) |  | (5,978) | (4,921) | (7,840)
Net tax assets (liabilities) [member] |  |  |  |
Statement Line Items [Line Items] |  |  |  |
Net deferred tax asset (liability) | [1] | (5,978) | (4,921) |
Net deferred tax asset (liability) | [1] | (5,978) | (4,921) |
Property, plant, and equipment deferred tax liability [member] |  |  |  |
Statement Line Items [Line Items] |  |  |  |
Deferred tax asset |  | 0 | 0 |
Deferred tax liability |  | (6,348) | (6,323) |
Net deferred tax asset (liability) |  | (6,348) | (6,323) | (9,328)
Deferred tax asset |  | 0 | 0 |
Net deferred tax asset (liability) |  | (6,348) | (6,323) | (9,328)
Property, plant, and equipment deferred tax liability [member] | Net tax assets (liabilities) [member] |  |  |  |
Statement Line Items [Line Items] |  |  |  |
Net deferred tax asset (liability) |  | (6,348) | (6,323) |
Net deferred tax asset (liability) |  | (6,348) | (6,323) |
Evaluation and exploration assets [member] |  |  |  |
Statement Line Items [Line Items] |  |  |  |
Deferred tax asset |  | 0 | 0 |
Deferred tax liability |  | (146) | (2) |
Net deferred tax asset (liability) |  | (146) | (2) | (47)
Deferred tax asset |  | 0 | 0 |
Net deferred tax asset (liability) |  | (146) | (2) | (47)
Evaluation and exploration assets [member] | Net tax assets (liabilities) [member] |  |  |  |
Statement Line Items [Line Items] |  |  |  |
Net deferred tax asset (liability) |  | (146) | (2) |
Net deferred tax asset (liability) |  | (146) | (2) |
Allowance for obsolete stock deferred tax asset [member] |  |  |  |
Statement Line Items [Line Items] |  |  |  |
Deferred tax asset |  | 65 | 163 |
Deferred tax liability |  | 0 | 0 |
Net deferred tax asset (liability) |  | 65 | (163) | 3
Deferred tax asset |  | (65) | (163) |
Net deferred tax asset (liability) |  | 65 | (163) | 3
Allowance for obsolete stock deferred tax asset [member] | Net tax assets (liabilities) [member] |  |  |  |
Statement Line Items [Line Items] |  |  |  |
Net deferred tax asset (liability) |  | 65 | (163) |
Net deferred tax asset (liability) |  | 65 | (163) |
Prepayments deferred tax liability [member] |  |  |  |
Statement Line Items [Line Items] |  |  |  |
Deferred tax asset |  | 0 | 0 |
Deferred tax liability |  | (9) | (5) |
Net deferred tax asset (liability) |  | (9) | (5) | (10)
Deferred tax asset |  | 0 | 0 |
Net deferred tax asset (liability) |  | (9) | (5) | (10)
Prepayments deferred tax liability [member] | Net tax assets (liabilities) [member] |  |  |  |
Statement Line Items [Line Items] |  |  |  |
Net deferred tax asset (liability) |  | (9) | (5) |
Net deferred tax asset (liability) |  | (9) | (5) |
Unrealised foreign exchange gains (losses) [member] |  |  |  |
Statement Line Items [Line Items] |  |  |  |
Deferred tax asset |  | 0 | 733 |
Deferred tax liability |  | 0 | 0 |
Net deferred tax asset (liability) |  | 0 | 733 | 499
Deferred tax asset |  | 0 | (733) |
Net deferred tax asset (liability) |  | 0 | 733 | 499
Unrealised foreign exchange gains (losses) [member] | Net tax assets (liabilities) [member] |  |  |  |
Statement Line Items [Line Items] |  |  |  |
Net deferred tax asset (liability) |  | 0 | 733 |
Net deferred tax asset (liability) |  | 0 | 733 |
Trade and Other Payables 1 [Member] |  |  |  |
Statement Line Items [Line Items] |  |  |  |
Deferred tax asset |  | 190 | 814 |
Deferred tax liability |  | 0 | 0 |
Deferred tax asset |  | (190) | (814) |
Trade and Other Payables 1 [Member] | Net tax assets (liabilities) [member] |  |  |  |
Statement Line Items [Line Items] |  |  |  |
Net deferred tax asset (liability) |  | 190 | 814 |
Net deferred tax asset (liability) |  | 190 | 814 |
Provisions [member] |  |  |  |
Statement Line Items [Line Items] |  |  |  |
Deferred tax asset |  | 204 | 25 |
Deferred tax liability |  | 0 | 0 |
Net deferred tax asset (liability) |  | 204 | 25 | 54
Deferred tax asset |  | (204) | (25) |
Net deferred tax asset (liability) |  | 204 | 25 | $ 54
Provisions [member] | Net tax assets (liabilities) [member] |  |  |  |
Statement Line Items [Line Items] |  |  |  |
Net deferred tax asset (liability) |  | 204 | 25 |
Net deferred tax asset (liability) |  | 204 | 25 |
Other Temporary Differences 1 [Member] |  |  |  |
Statement Line Items [Line Items] |  |  |  |
Deferred tax asset |  | 66 | 0 |
Deferred tax liability |  | 0 | 0 |
Deferred tax asset |  | (66) | 0 |
Other Temporary Differences 1 [Member] | Net tax assets (liabilities) [member] |  |  |  |
Statement Line Items [Line Items] |  |  |  |
Net deferred tax asset (liability) |  | 66 | 0 |
Net deferred tax asset (liability) |  | $ 66 | $ 0 |
[1] | The net deferred tax liability consists of a deferred tax asset of $153 (2022: $202) from the South African operation and a net deferred tax liability of $6,131 (2022: $5,123) due to the Zimbabwean operation. The amounts are in different tax jurisdictions and cannot be offset. The amounts are presented as part of non-current assets and non-current liabilities in the statements of financial position. The deferred tax asset recognised is supported by evidence of probable future taxable income.

X
- References No definition available. + Details
Name: | cmcl_Statement1LineItems
Namespace Prefix: | cmcl_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph o -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_o&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 56 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_56&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DeferredTaxAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph o -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_o&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 56 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_56&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DeferredTaxLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | ifrs-full_RetrospectiveApplicationAndRetrospectiveRestatementAxis=cmcl_NetTaxAssetsLiabilitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=cmcl_PropertyPlantAndEquipmentDeferredTaxLiabilityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=cmcl_EvaluationAndExplorationAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=cmcl_AllowanceForObsoleteStockDeferredTaxAssetMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=cmcl_PrepaymentsDeferredTaxLiabilityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_UnrealisedForeignExchangeGainsLossesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=cmcl_TradeAndOtherPayables1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=cmcl_ProvisionsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=cmcl_OtherTemporaryDifferences1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |