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Note 16 - Tax Expense (Tables) | 12 Months Ended
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Dec. 31, 2023
Statement Line Items [Line Items] |
Disclosure of the components of income tax [text block] |
|  | 2023 |  |  | 2022 |  |  | 2021 |
Tax recognised in profit or loss |  |  |  |  |  |  |  |  |  |  |  |
Current tax |  |  | 7,642 |  |  |  | 9,932 |  |  |  | 9,051 |
Income tax - current year |  |  | 4,821 |  |  |  | 8,707 |  |  |  | 8,769 |
Income tax - change in tax estimate |  |  | 1,944 |  |  |  | (46 | ) |  |  | (168 | )
Withholding tax - current year |  |  | 867 |  |  |  | 1,271 |  |  |  | 450 |
Acquisition of Bilboes Gold tax liability (note 5) |  |  | 10 |  |  |  | - |  |  |  | - |
Deferred tax expense |  |  | 5,168 |  |  |  | 6,838 |  |  |  | 5,806 |
Origination and reversal of temporary differences |  |  | 5,168 |  |  |  | 6,838 |  |  |  | 5,806 |
Tax expense – recognised in profit or loss |  |  | 12,810 |  |  |  | 16,770 |  |  |  | 14,857 |
Tax recognised in other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |
Income tax - current year |  |  | - |  |  |  | - |  |  |  | - |
Tax expense |  |  | 12,810 |  |  |  | 16,770 |  |  |  | 14,857 |
Disclosure of unrecognized deferred tax assets [text block] |
|  | 2023 |  |  | 2022 |  |  | 2021 |
Bilboes Holdings (Private) Limited* |  | 4,447 |  |  | - |  |  | - |
Caledonia Holdings Zimbabwe (Private) Limited – mining |  | 2,942 |  |  | - |  |  | - |
Caledonia Holdings Zimbabwe (Private) Limited - services |  | 1,805 |  |  | 1,805 |  |  | 1,205 |
Blanket Employee Trust Services (Private) Limited |  | 260 |  |  | 227 |  |  | 130 |
Caledonia Mining Services (Private) Limited |  | - |  |  | 69 |  |  | 5 |
Greenstone Management Services (Pty) Ltd (UK) @ |  | 144 |  |  | 176 |  |  | 139 |
Tax losses carried forward |  | 9,598 |  |  | 2,277 |  |  | 1,479 |
Disclosure of income taxes paid [text block] |
Tax paid |  | 2023 |  |  | 2022 |  |  | 2021 |
Net income tax payable at January 1 |  | (1,284 | ) |  | (1,461 | ) |  | (419 | )
Current tax expense |  | (7,642 | ) |  | (9,932 | ) |  | (9,051 | )
Acquisition of Bilboes Gold tax liability (note 5) |  | (10 | ) |  | – |  |  | – |
Foreign currency movement |  | 840 |  |  | 3,243 |  |  | 583 |
Tax paid |  | 9,206 |  |  | 6,866 |  |  | 7,426 |
Net income tax receivable/ (payable) at December 31 |  | 1,110 |  |  | (1,284 | ) |  | (1,461 | )
Disclosure of income tax reconciliation [text block] |
Reconciliation of tax rate |  |  |  |  |  |  |  |  |  |  |  |
Profit for the year |  |  | (618 | ) |  |  | 22,866 |  |  |  | 23,142 |
Total tax expense |  |  | 12,810 |  |  |  | 16,770 |  |  |  | 14,857 |
Profit before tax |  |  | 12,192 |  |  |  | 39,636 |  |  |  | 37,999 |
Income tax at Company's domestic tax rate (1) |  |  | - |  |  |  | - |  |  |  | - |
Tax rate differences in foreign jurisdictions (2) |  |  | 5,808 |  |  |  | 12,600 |  |  |  | 11,847 |
Effect of income tax calculated in RTGS$ as required by PN26 (3) |  |  | - |  |  |  | 713 |  |  |  | 590 |
Management fee – withholding tax on deemed dividend portion |  |  | 398 |  |  |  | 247 |  |  |  | 342 |
Management fee – non-deductible deemed dividend |  |  | 675 |  |  |  | 735 |  |  |  | 611 |
Management fee – withholding tax - current year |  |  | 169 |  |  |  | 174 |  |  |  | 148 |
Withholding tax on intercompany dividends |  |  | 300 |  |  |  | 850 |  |  |  | - |
Non-deductible expenditure |  |  |  |  |  |  |  |  |  |  |  |
- Donations |  |  | 318 |  |  |  | 269 |  |  |  | 311 |
- Other non-deductible expenditure |  |  | 37 |  |  |  | 1,613 |  |  |  | 904 |
Unrealised foreign exchange gains |  |  | (642 | ) |  |  | (1,322 | ) |  |  | (614 | )
Change in tax estimates |  |  |  |  |  |  |  |  |  |  |  |
- Zimbabwean income tax |  |  | 1,891 |  |  |  | - |  |  |  | (166 | )
- South African income tax |  |  | 53 |  |  |  | (46 | ) |  |  | (2 | )
Change in unrecognised tax losses |  |  | 3,803 |  |  |  | 937 |  |  |  | 886 |
Tax expense - recognised in profit or loss |  |  | 12,810 |  |  |  | 16,770 |  |  |  | 14,857 |
Disclosure of temporary difference, unused tax losses and unused tax credits [text block] |
|  | Assets |  |  | Liabilities |  |  | Net |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Property, plant and equipment |  | - |  |  | - |  |  | (6,348 | ) |  | (6,323 | ) |  | (6,348 | ) |  | (6,323 | )
Exploration and evaluation assets |  | - |  |  | - |  |  | (146 | ) |  | (2 | ) |  | (146 | ) |  | (2 | )
Inventories – obsolete stock |  | 65 |  |  | (163 | ) |  | - |  |  | - |  |  | 65 |  |  | (163 | )
Prepayments |  | - |  |  | - |  |  | (9 | ) |  | (5 | ) |  | (9 | ) |  | (5 | )
Unrealised foreign exchange |  | - |  |  | 733 |  |  | - |  |  | - |  |  | - |  |  | 733 |
Trade and other payables |  | 190 |  |  | 814 |  |  | - |  |  | - |  |  | 190 |  |  | 814 |
Provisions |  | 204 |  |  | 25 |  |  | - |  |  | - |  |  | 204 |  |  | 25 |
Other |  | 66 |  |  | - |  |  | - |  |  | - |  |  | 66 |  |  | - |
Tax assets/ (liabilities) |  | 525 |  |  | 1,409 |  |  | (6,503 | ) |  | (6,330 | ) |  | (5,978 | )* |  | (4,921 | )*
Disclosure of movement in recognized in deferred tax assets and liabilities [text block] |
|  | Balance January 1, 2023 |  |  | Recognised in profit or loss |  |  | Foreign exchange movement |  |  | Balance December 31, 2023 |
Property, plant and equipment |  | (6,323 | ) |  | (5,737 | ) |  | 5,712 |  |  | (6,348 | )
Exploration and evaluation assets |  | (2 | ) |  | - |  |  | (144 | ) |  | (146 | )
Inventories – obsolete stock |  | (163 | ) |  | 90 |  |  | 138 |  |  | 65 |
Prepayments |  | (5 | ) |  | (5 | ) |  | 1 |  |  | (9 | )
Unrealised foreign exchange |  | 733 |  |  | - |  |  | (733 | ) |  | - |
Trade and other payables |  | 814 |  |  | (111 | ) |  | (513 | ) |  | 190 |
Provisions |  | 25 |  |  | 529 |  |  | (350 | ) |  | 204 |
Other |  | - |  |  | 66 |  |  | - |  |  | 66 |
Tax (liabilities)/ assets |  | (4,921 | ) |  | (5,168 | ) |  | 4,111 |  |  | (5,978 | )
|  | 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 | )
Inventories - 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 | )

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