Company: FRHC
Filing Date: 2025-07-29
Form Type: ARS
Source: 0000924805-25-000027
Chunk: 209

Company: Freedom Holding Corp.
Filing Date: 2025-07-29
Form: ARS
Chunk 209
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2024 (All amounts in thousands of United States dollars, except share data, unless otherwise stated) 136

NOTE 10 - INTANGIBLE ASSETS, NET As of March 31, 2025 and 2024, intangible assets, net of the Company included the following: March 31, 2025 March 31, 2024 Weighted- Average Life Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Amortized intangible assets Software 20 $ 22,945 $ (5,010) $ 15,599 $ (3,145) Trademark indefinite 18,596 — 22,118 (3,672) Licenses 23 10,645 (1,705) 8,447 (1,269) Customer base 6 9,225 (4,284) 9,043 (3,057) Value added business 41 4,114 (2,161) 5,058 (2,476) Other intangible assets 8 2,766 (945) 1,098 (76) Total $ 68,291 $ (14,105) $ 61,363 $ (13,695) Total intangible assets, net $ 54,186 $ 47,668 Aggregate Amortization Expense For year ended 31.03.2025 $ 5,020 Estimated Amortization Expense For year ended 31.03.2026 $ 5,416 For year ended 31.03.2027 $ 5,038 For year ended 31.03.2028 $ 4,453 For year ended 31.03.2029 $ 3,843 For year ended 31.03.2030 $ 3,493 Amortization expense totaled $5,020, $7,797 and $1,054 for the years ended March 31, 2025, 2024 and 2023 respectively. 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) 137

NOTE 11 - OTHER ASSETS, NET As of March 31, 2025 and 2024, other assets, net of the Company included the following: March 31, 2025 March 31, 2024 Deferred