Company: FRHC
Filing Date: 2025-08-08
Form Type: 10-Q
Source: 0000924805-25-000031
Chunk: 66

Company: Freedom Holding Corp.
Filing Date: 2025-08-08
Form: 10-Q
Item: Part I, Item 1
Chunk 66
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5Significant Unobservable Inputs%Corporate equityDCF17,390 Discount rate23.5%Estimated number of years3 yearsTermination multiplier1xCorporate equityDCF2,018 Discount rate11.4%Estimated number of years5 yearsTermination multiplier0.95xCorporate debtDCF1,041 Discount rate13.2%Estimated number of years2 yearsCorporate equityDCF123 Discount rate58.8%Estimated number of years9 yearsTotal$20,572 TypeValuation TechniqueFV as of March 31, 2025Significant Unobservable Inputs%Corporate equityDCF18,193 Discount rate21.5%Estimated number of years2 yearsTermination multiplier19.5xCorporate equityDCF127 Discount rate58.8%Estimated number of years9 yearsTotal$18,320 The following table provides a reconciliation of the beginning and ending balances for investments that use Level 3 inputs for the three months ended June 30, 2025, and the year ended March 31, 2025:Trading securitiesBalance as of March 31, 2024$20,442 Revaluation of investments that use Level 3 inputs(2,122)Balance as of March 31, 2025$18,320 Reclassification to Level 31,041 Sale of investments that use Level 3 inputs — Purchase of investments that use Level 3 inputs2,018 Revaluation of investments that use Level 3 inputs(807)Balance as of June 30, 2025$20,572 

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Table of ContentsFREEDOM HOLDING CORP.NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Unaudited)(All amounts in thousands of United States dollars, except share data, unless otherwise stated)

The table below presents the amortized cost, unrealized gains and losses accumulated in other comprehensive income, and fair value of available-for-sale securities as of June 30, 2025, and March 31, 2025:June 30, 2025Assets measured at amortized costAccumulated impairment lossUnrealized loss/(gain) accumulated in other comprehensive income/(loss) including foreign currency translation adjustments, netAssets measured at fair valueMaturity DateCorporate debt$238,735 $— $985 $239,720 2025- 2039Non-U.S. sovereign debt236,209 (360)(5,277)230,572