Company: FRHC
Filing Date: 2025-07-29
Form Type: ARS
Source: 0000924805-25-000027
Chunk: 227

Company: Freedom Holding Corp.
Filing Date: 2025-07-29
Form: ARS
Chunk 227
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538 13,217 208 2,158 18,121 Brokerage services 16,506 2 3 76 16,587 Exchange services 3,133 — — 169 3,302 Central Depository services 446 — — — 446 Other commission expenses 2,117 — 115 10,643 12,875 Total fee and commission expense 24,740 13,219 103,346 13,046 154,351 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) 154

Year ended March 31, 2023 Brokerage Banking Insurance Other Total Brokerage services $ 286,732 $ — $ — $ — $ 286,732 Bank services — 17,964 — — 17,964 Underwriting and market-making services 11,948 — — — 11,948 Commission income from payment processing — — — 6,385 6,385 Agency fee income — — 87 — 87 Other fee and commission income 390 244 41 3,424 4,099 Total fee and commission income $ 299,070 $ 18,208 $ 128 $ 9,809 $ 327,215 Brokerage services 25,551 — 17 14 25,582 Agency fee expense — — 22,807 — 22,807 Bank services 3,175 9,097 — — 12,272 Exchange services 2,413 — — 218 2,631 Central Depository services 364 — — — 364 Other commission expenses 1,623 — — 381 2,004 Total fee and commission expense 33,126 9,097 22,824 613 65,660 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) 155

NOTE 19 - NET (LOSS)/GAIN ON TRADING SECURITIES For years ended March 31, 2025, 2024 and 2023 net (loss)/gain on trading securities included the following: Year ended March 31, 2025 Year ended March 31,