Company: FRHC
Filing Date: 2025-11-07
Form Type: 10-Q
Source: 0000924805-25-000041
Chunk: 225

Company: Freedom Holding Corp.
Filing Date: 2025-11-07
Form: 10-Q
Item: Part I, Item 8
Chunk 225
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DENSED CONSOLIDATED FINANCIAL STATEMENTS (Unaudited)(All amounts in thousands of United States dollars, except share data, unless otherwise stated)

September 30, 2025Interest rates and remaining contractual maturity of the agreementsAverage interest rate Up to 30 days30-90 daysTotalSecurities purchased under reverse repurchase agreements  Non-US sovereign debt12.98 %$75,442 $4,940 $80,382 Corporate equity13.80 %19,408 — 19,408 Corporate debt10.14 %4,478 — 4,478 US sovereign debt3.50 %1,047 — 1,047 Total$100,375 $4,940 $105,315 March 31, 2025 Interest rates and remaining contractual maturity of the agreementsAverage interest rate Up to 30 daysTotalSecurities purchased under reverse repurchase agreements Corporate equity17.05 %$58,202 $58,202 Corporate debt13.27 %16,644 16,644 Non-US sovereign debt4.48 %4,436 4,436 US sovereign debt16.75 %1,836 1,836 Total$81,118 $81,118 The securities received by the Group as collateral under reverse repurchase agreements are liquid trading securities with market quotes and significant trading volume. The fair value of collateral received by the Group under reverse repurchase agreements as of September 30, 2025 and March 31, 2025, was $107,264 and $82,140, respectively.

As of September 30, 2025 and March 31, 2025, securities purchased under reverse repurchase agreements included accrued interest in the amount of $135 and $5, with a weighted average maturity of 6 days and 1 day, respectively. 

NOTE 4 – RESTRICTED CASH

As of September 30, 2025, and March 31, 2025, restricted cash consisted of the following: September 30, 2025March 31, 2025 Brokerage customers’ cash$1,206,236 $737,546 Guaranty deposits106,636 70,026 Restricted bank accounts8,716 8,122 Due from banks6,537 6,904 Deferred distribution payment23 23 Allowance for