Company: FRHC
Filing Date: 2025-07-29
Form Type: ARS
Source: 0000924805-25-000027
Chunk: 154

Company: Freedom Holding Corp.
Filing Date: 2025-07-29
Form: ARS
Chunk 154
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19,627 Disposal of FF Ukraine — — — (6,549) — (6,549) 6,549 — Purchase of Arbuz shares — — — 5,457 — 5,457 3,640 9,097 Purchase of ReKassa shares — — — — — — 256 256 Other comprehensive income — — — — 2,987 2,987 — 2,987 Foreign currency translation adjustments, net of tax effect — — — — 12,075 12,075 — 12,075 Net income — — — 375,540 — 375,540 (588) 374,952 At March 31, 2024 60,321,813 $ 60 $ 183,788 $ 998,740 $ (18,938) $ 1,163,650 $ 3,308 $ 1,166,958 Delivered stock awards from previous year 215,878 — 3,092 — — 3,092 — 3,092 Forfeited stock based compensation (310,700) — — — — — — — Stock based compensation 765,958 1 59,592 — — 59,593 — 59,593 Other compensation 1,000 — 138 — — 138 — 138 Purchase of Arbuz shares — — — 2,175 — 2,175 (3,062) (887) Other comprehensive income — — — — 5,045 5,045 — 5,045 Table of Contents 96

Foreign currency translation adjustments, net of tax effect — — — — (104,102) (104,102) — (104,102) Net income — — — 84,650 — 84,650 (129) 84,521 At March 31, 2025 60,993,949 $ 61 $ 246,610 $ 1,085,565 $ (117,995) $ 1,214,241 $ 117 $ 1,214,358 The accompanying notes are an integral part of these consolidated financial statements. Table of Contents 97

For the years ended March 31, 2025 March 31, 2024 March 31, 2023 Cash Flows From Operating Activities Net income 84,521 $ 374,952 $ 205,586 Net income from discontinued operations — $ — $ 12,424 Net income from continuing operations 84,