Company: FRHC
Filing Date: 2025-08-08
Form Type: 10-Q
Source: 0000924805-25-000031
Chunk: 192

Company: Freedom Holding Corp.
Filing Date: 2025-08-08
Form: 10-Q
Item: Part I, Item 8
Chunk 192
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 impairment, the borrower has been in default for 90 or more days for individuals and 60 or more days for legal entities, the borrower for the last 6 months for individuals and 12 months for legal entities restructured the contract due to the deterioration of the financial condition, the borrower is recognized as credit impaired, the presence of a sign of default, a sign of bankruptcy, the deterioration of the financial performance of the borrower, the presence of other information indicating the presence of a high credit risk.The table below presents the Group's loan portfolio by credit quality classification and origination year as of June 30, 2025. Current vintage disclosure is the requirement due to first adoption of ASC 326.

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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)

Term Loans by Origination Fiscal Year20262025202420232022PriorRevolving loansTotalMortgage loans$90,315 $317,130 $175,752 $352,078 $28,593 $— $— $963,868 that are not credit impaired90,279 315,205 173,268 349,270 28,149 — — 956,171 with significant increase in credit risk36 1,587 1,272 1,438 205 — — 4,538 that are credit impaired— 338 1,212 1,370 239 — — 3,159 Uncollateralized bank customer loans65,097 69,533 107,347 16,684 — — — 258,661 that are not credit impaired64,917 65,393 86,494 12,910 — — — 229,714 with significant increase in credit risk180 1,537 3,993 610 — — — 6,320 that are credit impaired— 2,603 16,860 3,164 — — — 22,627 Right of claim for purchased retail loans89,089 114,383 21,808 1,072 5 — — 226,357 that are not credit impaired89,089 114,383 21,808 1