Company: FRHC
Filing Date: 2025-07-29
Form Type: ARS
Source: 0000924805-25-000027
Chunk: 153

Company: Freedom Holding Corp.
Filing Date: 2025-07-29
Form: ARS
Chunk 153
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 shares (basic) 59,393,629 58,958,363 58,629,580 Weighted average number of shares (diluted) 60,490,564 59,362,982 59,504,811 The accompanying notes are an integral part of these consolidated financial statements. Table of Contents FREEDOM HOLDING CORP. CONSOLIDATED STATEMENTS OF OPERATIONS AND STATEMENTS OF OTHER COMPREHENSIVE INCOME (All amounts in thousands of United States dollars, unless otherwise stated) 95

FREEDOM HOLDING CORP. CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (All amounts in thousands of United States dollars, unless otherwise stated) Common Stock Additional paid in capital Retained earnings Accumulated other comprehensive loss Total equity attributable to the shareholders' Non- controlling interest Total Shares Amount At March 31, 2022 59,542,212 $ 59 $ 174,745 $ 441,924 $ (63,125) $ 553,603 $ (6,995) $ 546,608 Stock based compensation 57,216 — 11,038 — — 11,038 — 11,038 Contribution of shareholder — — 677 — — 677 — 677 Issuance of shares of common stock 59,763 — 4,290 — — 4,290 — 4,290 Acquisition of insurance companies — — (26,588) — — (26,588) — (26,588) Other comprehensive income — — — — (1,485) (1,485) — (1,485) Reclassification of loss from cumulative translation adjustment of discontinued operations — — — — 25,415 25,415 — 25,415 Foreign currency translation adjustments, net of tax effect — — — — 5,195 5,195 — 5,195 Net income — — — 205,140 — 205,140 446 205,586 At March 31, 2023 59,659,191 $ 59 $ 164,162 $ 647,064 $ (34,000) $ 777,285 $ (6,549) $ 770,736 Cumulative adjustment from adoption of ASC 326 — — — (22,772) — (22,772) — (22,772) Stock based compensation 662,622 1 19,626 — — 19,627 —