Company: FRHC
Filing Date: 2025-11-07
Form Type: 10-Q
Source: 0000924805-25-000041
Chunk: 83

Company: Freedom Holding Corp.
Filing Date: 2025-11-07
Form: 10-Q
Item: Part I, Item 1
Chunk 83
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 a hierarchy based upon the transparency of inputs used in the valuation of an asset or liability. Classification within the hierarchy is based upon the lowest level of input that is significant to the fair value measurement.The valuation hierarchy contains three levels:•Level 1 - Valuation inputs are unadjusted quoted market prices for identical assets or liabilities in active markets.•Level 2 - Valuation inputs are quoted market prices for identical assets or liabilities in markets that are not active, quoted market prices for similar assets and liabilities in active markets, and other observable inputs directly or indirectly related to the asset or liability being measured.•Level 3 - Valuation inputs are unobservable and significant to the fair value measurement.The following tables present securities assets in the Сondensed Сonsolidated Balance Sheets or disclosed in the Notes to the condensed consolidated financial statements at fair value on a recurring basis as of September 30, 2025, and March 31, 2025:Weighted Average Interest RateTotalFair Value Measurements as of September 30, 2025 usingQuoted Prices in Active Markets for Identical AssetsSignificant Other Observable InputsSignificant Unobservable Units(Level 1)(Level 2)(Level 3)Non-U.S. sovereign debt11.59 %$977,357 $492,282 $485,075 $— Corporate debt12.90 %532,203 257,185 273,945 1,073 Corporate equity— 148,271 125,700 1,190 21,381 U.S. sovereign debt3.72 %76,343 76,343 — — Exchange traded notes and funds— 6,352 4,572 1,780 — Total trading securities$1,740,526 $956,082 $761,990 $22,454 Non-U.S. sovereign debt11.47 %$220,214 $78,235 $141,979 $— Corporate debt16.11 %197,676 95,532 102,144 — U.S. sovereign debt2.40 %21,911 21,911 — — Total available-for-sale securities, at fair value$439,801 $195,678 $244,123 $— As of September 30, 2025, the fair value of held-to-maturity securities, determined using Level 1 inputs, totaled $70,876