Company: FRHC
Filing Date: 2025-11-07
Form Type: 10-Q
Source: 0000924805-25-000041
Chunk: 111

Company: Freedom Holding Corp.
Filing Date: 2025-11-07
Form: 10-Q
Item: Part I, Item 1
Chunk 111
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245 212,120 Interest income on securities available-for-sale27,257 17,403 Interest income on held-to-maturity securities20,529 — Interest income on reverse repurchase agreements and amounts due from banks10,727 13,061 Total interest income$410,233 $436,328 Interest expense:Interest expense on customer accounts and deposits$82,356 $46,823 Interest expense on securities repurchase agreement obligations79,512 178,523 Interest expense on debt securities issued31,251 13,938 Interest expense on margin lending payable18,972 30,539 Interest expense on loans received1,085 512 Other interest expense2,493 48 Total interest expense$215,669 $270,383 Net interest income$194,564 $165,945 

47

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)

NOTE 17 - NET (LOSS)/ GAIN ON DERIVATIVES 

Three months ended September 30, 2025Three months ended September 30, 2024Net realized (loss)/gain on derivatives$(1,697)$10,405 Net unrealized loss on derivatives(1,466)(4,097)Total net (loss)/gain on derivatives$(3,163)$6,308 Six months ended September 30, 2025Six months ended September 30, 2024Net realized gain on derivatives$15,715 $14,749 Net unrealized (loss)/gain on derivatives(3,419)4,053 Total net gain on derivatives$12,296 $18,802 

NOTE 18 – RELATED PARTY TRANSACTIONS

Related party transactions as of September 30, 2025 and March 31, 2025, consisted of the following:September 30, 2025March 31, 2025Related party balancesTotal category as per financial statements captionsRelated party balancesTotal category as per financial statements captionsASSETSCash and cash equivalents$17,640 $635,975 $2,233 $837,302 Companies controlled by management17,640 2,233 Restricted cash$52,628 $1,312,229 $30 $807,