Freedom Holding Corp

For the period ended Dec 31, 2023. Filed Feb 9, 2024.

About this filing

A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.

Dec 31, 2023 · Filed Feb 9, 2024

FRHC$165.47-5.2%Stored close · as of Nov 10, 2026

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Contents

Condensed Consolidated Statements of Shareholders’ Equity for the Threeand

FREEDOM HOLDING CORP.CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS’ EQUITY (Unaudited)(All amounts in thousands of United States dollars, except share data, unless otherwise stated)

Common Stock · Additional paid in capital · Retained earnings · Accumulated other comprehensiveloss · Total equity attributable to the shareholders' · Non-controlling interest · Total
Shares · Amount
At September 30, 2023	59,659,191	$59	$166,426	$807,149		$(62,550)		$911,084		$3,347		$914,431
Stock based compensation	—	—	1,039	—		—		1,039		—		1,039
Foreign currency translation adjustments, net of tax effect	—	—	—	—		28,100		28,100		—		28,100
Other comprehensive loss	—	—	—	—		(395)		(395)		—		(395)
Net income/(loss)	—	—	—	96,368		—		96,368		(293)		96,075
At December 31, 2023	59,659,191	$59	$167,465	$903,517		$(34,845)		$1,036,196		$3,054		$1,039,250
At March 31, 2023	59,659,191	$59	$164,162	$647,064		$(34,000)		$777,285		$(6,549)		$770,736
Cumulative adjustment from adoption of ASC 326	—	—	—	(22,772)		—		(22,772)		—		(22,772)
Stock based compensation	—	—	3,303		—		3,303		—		3,303
Disposal of FF Ukraine	—	—	—	(6,549)		—		(6,549)		6,549		—
Purchase of Arbuz shares	—	—	—	5,457		—		5,457		3,640		9,097
Purchase of ReKassa shares	—	—	—		—		—		256		256
Foreign currency translation adjustments, net of tax effect	—	—	—		(3,593)		(3,593)		—		(3,593)
Other comprehensive income	—	—	—	—		2,748		2,748		—		2,748
Net income/(loss)	—	—	—	280,317		—		280,317		(842)		279,475
At December 31, 2023	59,659,191	$59	$167,465	$903,517		$(34,845)		$1,036,196		$3,054		$1,039,250

FREEDOM HOLDING CORP.CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS’ EQUITY (Unaudited)(All amounts in thousands of United States dollars, except share data, unless otherwise stated)

Common Stock · Additional paid in capital · Retained earnings · Accumulated other comprehensiveloss · Total equity attributable to the shareholders' · Non-controlling interest · Total
Shares · Amount
Balance As At September 30, 2022	59,542,212	$59	$155,635	$529,251	$(55,575)	$629,370	$(8,039)	$621,331
Stock based compensation	—	—	$3,945	—	—	3,945	—	3,945
Foreign currency translation adjustments, net of tax effect	—	—	—	—	(5,611)	(5,611)	—	(5,611)
Other comprehensive income	—	—	—	—	266	266	—	266
Net income	—	—	—	62,864	—	62,864	(464)	62,400
Balance As At December 31, 2022	59,542,212	$59	$159,580	$592,115	$(60,920)	$690,834	$(8,503)	$682,331
Balance As At March 31, 2022	59,542,212	$59	$174,745	$441,924	$(63,125)	$553,603	$(6,995)	$546,608
Stock based compensation	—	—	$10,746	—	—	10,746	—	10,746
Contribution of shareholder	—	—	677	—	—	677	—	677
Acquisition of insurance companies	—	—	(26,588)	—	—	(26,588)	—	(26,588)
Foreign currency translation adjustments, net of tax effect	—	—	—	—	(301)	(301)	—	(301)
Other comprehensive income	—	—	—	—	2,506	2,506	—	2,506
Net income/(loss)	—	—	—	150,191	—	150,191	(1,508)	148,683
Balance As At December 31, 2022	59,542,212	$59	$159,580	$592,115	$(60,920)	$690,834	$(8,503)	$682,331

ContentsView on SEC.gov

The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.