Company: FRHC
Filing Date: 2025-07-29
Form Type: ARS
Source: 0000924805-25-000027
Chunk: 210

Company: Freedom Holding Corp.
Filing Date: 2025-07-29
Form: ARS
Chunk 210
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 acquisition costs $ 39,030 $ 28,259 Prepaid expenses 37,047 8,317 Inventory 6,402 2,268 Prepayments on acquisition 22,407 26,614 Advances paid 19,550 20,934 Taxes other than income taxes 11,710 4,919 Deferred tax assets 17,446 3,222 Investments in joint ventures and associated companies 3,877 372 Current income tax asset 2,886 1,008 Other 8,189 6,501 Total other assets 168,544 102,414 Allowance for other assets (3) — Other assets, net $ 168,541 $ 102,414 As of March 31, 2025 and 2024, prepaid expenses amounted to $37,047 and $8,317, respectively. As of March 31, 2025, prepaid expenses primarily include prepayments related to construction and installation services, as well as purchases of equipment under contracts entered into by Freedom Telecom and its subsidiaries. NOTE 12 - SECURITIES REPURCHASE AGREEMENT OBLIGATIONS As of March 31, 2025 and 2024, trading securities included collateralized securities subject to repurchase agreements as described in the following table: March 31, 2025 Interest rates and remaining contractual maturity of the agreements Average interest rate Up to 30 days 30-90 days Total Securities sold under repurchase agreements Non-US sovereign debt 15.74 % $ 904,940 $ 2,364 $ 907,304 Corporate debt 15.95 % 423,572 87,120 510,692 Corporate equity 3.25 % 447 — 447 Total securities sold under repurchase agreements $ 1,328,959 $ 89,484 $ 1,418,443 Table of Contents FREEDOM HOLDING CORP. NOTES TO AUDITED CONSOLIDATED FINANCIAL STATEMENTS MARCH 31, 2024 (All amounts in thousands of United States dollars, except share data, unless otherwise stated) 138

March 31, 2024 Interest rates and remaining contractual maturity of the agreements Average interest rate Up to 30 days 30-90 days Total Securities sold under repurchase agreements Non-US sovereign debt 13.78 % $ 1,545,080 $ 259,948 $ 1,805,028 Corporate debt 13.84 % 923,752 14,644