Company: FRHC
Filing Date: 2025-11-07
Form Type: 10-Q
Source: 0000924805-25-000041
Chunk: 258

Company: Freedom Holding Corp.
Filing Date: 2025-11-07
Form: 10-Q
Item: Part I, Item 8
Chunk 258
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 CORP.NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Unaudited)(All amounts in thousands of United States dollars, except share data, unless otherwise stated)

Companies controlled by management20,527 18,508 LIABILITIESCustomer liabilities$85,146 $5,759,636 $48,161 $4,304,999 Management23,748 13,827 Companies controlled by management59,720 32,607 Other1,678 1,727 Margin lending and trade payables$632 $507,734 $1,307 $1,322,241 Management184 201 Companies controlled by management448 1,106 Liabilities from insurance activity$9,755 $520,220 $5,960 $481,539 Companies controlled by management9,755 5,960 Other liabilities$289 $225,852 $2,339 $129,737 Management29 1,281 Companies controlled by management260 1,057 Other— 1 

49

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)

Three Months Ended September 30, 2025Three Months Ended September 30, 2024Related party amountsTotal category as per financial statements captionsRelated party amountsTotal category as per financial statements captionsRevenue:Fee and commission income$1,399 $132,238 $837 $121,051 Management150 290 Companies controlled by management1,245 543 Other4 4 Interest income$1,183 $211,662 $375 $210,324 Management1,010 215 Companies controlled by management173 160 Insurance premiums earned, net of reinsurance$1,403 $125,228 $153 $160,344 Management6 1 Companies controlled by management1,396 152 Other1 — Expense:Fee and commission expense$1,141 $64,162 $374 $90,837 Companies controlled by management1,141 374 Interest expense$485 $102,259 $459 $124,665 Management131 119 Companies controlled by management340 332 Other