Company: FRHC
Filing Date: 2025-11-07
Form Type: 10-Q
Source: 0000924805-25-000041
Chunk: 257

Company: Freedom Holding Corp.
Filing Date: 2025-11-07
Form: 10-Q
Item: Part I, Item 8
Chunk 257
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ENSED CONSOLIDATED FINANCIAL STATEMENTS (Unaudited)(All amounts in thousands of United States dollars, except share data, unless otherwise stated)

NOTE 17 - NET (LOSS)/ GAIN ON DERIVATIVES 

Three months ended September 30, 2025Three months ended September 30, 2024Net realized (loss)/gain on derivatives$(1,697)$10,405 Net unrealized loss on derivatives(1,466)(4,097)Total net (loss)/gain on derivatives$(3,163)$6,308 Six months ended September 30, 2025Six months ended September 30, 2024Net realized gain on derivatives$15,715 $14,749 Net unrealized (loss)/gain on derivatives(3,419)4,053 Total net gain on derivatives$12,296 $18,802 

NOTE 18 – RELATED PARTY TRANSACTIONS

Related party transactions as of September 30, 2025 and March 31, 2025, consisted of the following:September 30, 2025March 31, 2025Related party balancesTotal category as per financial statements captionsRelated party balancesTotal category as per financial statements captionsASSETSCash and cash equivalents$17,640 $635,975 $2,233 $837,302 Companies controlled by management17,640 2,233 Restricted cash$52,628 $1,312,229 $30 $807,468 Companies controlled by management52,628 30 Investment securities$1,080 $2,511,419 $1,174 $2,814,733 Companies controlled by management1,080 1,174 Margin lending, brokerage and other receivables, net$11,245 $3,528,382 $41,308 $3,319,145 Management10,146 10,080 Companies controlled by management1,094 31,228 Other5 — Loans issued$225,217 $1,750,575 $188,445 $1,595,435 Management433 291 Companies controlled by management224,784 188,154 Other assets, net$20,568 $188,603 $18,994 $168,541 Management41 486 

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Table of ContentsFREEDOM HOLDING