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FRHC 2026-06-30 Q1 — report review

Status: OK — incomplete — unset metrics listed below; Currency: USD; Amounts unit: millions; Forms: ✓ ✓ ✓

Report published: Not stored for this period — set financial_report_date on the row (EDGAR filingDate, KASE change_date, or manual_catalog).

Full financial report: Link

PDF: Open the filing PDF (primary document)

To recalculate statement detection and previews from the PDF, use this link The default link runs in the background: a status panel shows phase, elapsed time, rough ETA, CUDA vs CPU, and OOM hints, then loads the finished report. Heavy mode with refresh does this automatically so reverse proxies do not return 502. Add &sync=1 only for one long blocking request (not recommended). You can use ?refresh=1, ?recalc=1, ?nocache=1, or ?recompute=1 on the URL. (block in the browser until done: synchronous refresh)

Default view is fast (metric table + statement page numbers only) so reverse proxies do not time out. Use ?heavy=1 when you need embedded page images and Camelot tables.

Metric mapping (value → extracted evidence)

Metric values use dashboard units where applicable; evidence is the stored snippet from the PDF text layer or OCR used during extraction.

EBITDA → net profit bridge

The finance-costs/tax line is derived as EBIT minus net profit; see the filing PDF above for the detailed split.

Structured statements (SEC US-GAAP)

Statement pages (discovery)

Below: last full statement reconstruction (PDF scans + tables + subtotal checks) cached from a ?heavy=1 run. Open heavy mode to rebuild if the PDF, discovery, or extraction changed. full previews & tables (?heavy=1).

Statement previews & reconstructed tables

Highlights Yellow row = matched stored evidence label; orange cell = exact number used for that metric (hover row for details). Revenue Operating profit D&A EBITDA Net profit cash debt_short debt_long Assets Equity Operating CF Investing CF

Green / amber / red bars on the label column mark subtotal rows where summed detail lines match the reported total (heuristic). The table under each reconstructed grid lists every check (Σ detail vs reported, status).

P&L

Tables and checks run on 2 of 3 PDF pages for this form (timeout budget). Raise REPORT_REVIEW_HEAVY_RECON_PAGES for more.

P&L — PDF page 5

No Camelot table — OCR (v8) below.

GPU v8 OCR — page 5 (34 rows). Blank amount cells are normal for section headers and line-wrapped captions; 0 from OCR on those rows is not a reported financial zero. Amounts follow the PDF header (often thousands of currency).

#	Joined label	Column 2	Column 3
0	Intangible assets, net	85996	73319
1	Goodwill	52995	51099
2	Right-of-use asset	61438	47579
3	Insurance contract assets	57011	36849
4	Other assets, net (including $40,641 and $40,119 with	70	4
5	related parties)	376937	264621
6	TOTAL ASSETS	14.046	13155239
7	LIABILITIES AND SHAREHOLDERS' EQUITY
8	Securities repurchase agreement obligations	1.254	1024923
9	Customer liabilities	7048800	7103984
10	Margin lending and trade payables	594005	689641
11	Insurance contract liabilities	768095	653907
12	Current income tax liability	62601	43701
13	Debt securities issued	1470693	1261120
14	Lease liability	62986	48843
15	Liability arising from continuing involvement	561891	554594
16	Unsettled liability arising from private placement	300000	0
17	Other liabilities	388330	285247
18	TOTAL LIABILITIES	12511607	11665960
19	Commitments and Contingent Liabilities (Note 24)
20	SHAREHOLDERS' EQUITY
21	Preferred stock S0.001 par value; 20,000,000 shares
22	authorized, no shares issued or outstanding
23	Common stock $0.001 par value; 500,000,000 shares
24	authorized; 61,428,760 shares issued and outstanding as of
25	June 30, 2026, and 61,292,581 shares issued and
26	outstanding as of March 31, 2026, respectively	61	61
27	Additional paid in capital	338123	314657
28	Retained earnings	1263160	1231500
29	Accumulated other comprehensive loss	-66068	-56939
30	TOTAL FRHC SHAREHOLDERS' EQUITY	1535276	1489279
31	Non-controlling interest
32	TOTAL SHAREHOLDERS' EQUITY	1535276	1489279
33	TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	14046883	13155239

P&L — PDF page 6

Camelot table (pages 6, primary page 6).

#	Joined label	Line item	Column 2	2026	Column 4	2025
0	Three Months Ended June 30,			Three Months Ended June 30,
1	2025					2025
2	2026			2026
3	(Recasted)					(Recasted)
4	Revenue:	Revenue:
5	Fee and commission income $ 156,734 $ 107,642	Fee and commission income	$	156,734 $		107,642
6	Net gain on trading securities 79,778 45,602	Net gain on trading securities		79,778		45,602
7	Interest income 295,106 198,571	Interest income		295,106		198,571
8	Net insurance revenue 124,175 143,815	Net insurance revenue		124,175		143,815
9	Net gain/(loss) on foreign exchange operations 13,726 (12,893)	Net gain/(loss) on foreign exchange operations		13,726		(12,893)
10	Net gain on derivatives 9,853 15,459	Net gain on derivatives		9,853		15,459
11	Sales of goods and services 41,510 17,224	Sales of goods and services		41,510		17,224
12	Other income 11,645 8,561	Other income		11,645		8,561
13	TOTAL REVENUE, NET $ 732,527 $ 523,981	TOTAL REVENUE, NET	$	732,527 $		523,981
14	Expense:	Expense:
15	Fee and commission expense $ 31,289 $ 84,354	Fee and commission expense	$	31,289 $		84,354
16	Interest expense 177,563 113,410	Interest expense		177,563		113,410
17	Insurance claims and policyholder benefits, net of	Insurance claims and policyholder benefits, net of
18	reinsurance 131,582 64,996	reinsurance		131,582		64,996
19	Payroll and bonuses 153,127 92,505	Payroll and bonuses		153,127		92,505
20	Professional services 10,004 13,024	Professional services		10,004		13,024
21	Stock compensation expense 23,235 23,054	Stock compensation expense		23,235		23,054
22	Advertising and sponsorship expense (including for the	Advertising and sponsorship expense (including for the
23	three months ended $11,831 and $5,513 from related	three months ended $11,831 and $5,513 from related
24	parties)	parties)
25	35,785 24,463			35,785		24,463
26	General and administrative expense 76,205 41,975	General and administrative expense		76,205		41,975
27	Allowance for expected credit losses 17,659 4,822	Allowance for expected credit losses		17,659		4,822
28	Cost of sales 35,244 13,903	Cost of sales		35,244		13,903
29	TOTAL EXPENSE $ 691,693 $ 476,506	TOTAL EXPENSE	$	691,693 $		476,506
30	INCOME BEFORE INCOME TAX 40,834 47,475	INCOME BEFORE INCOME TAX		40,834		47,475
31	Income tax expense (9,174) (10,119)	Income tax expense		(9,174)		(10,119)
32	NET INCOME $ 31,660 $ 37,356	NET INCOME	$	31,660 $		37,356
33	Less: Net loss attributable to non-controlling interest in	Less: Net loss attributable to non-controlling interest in
34	subsidiary — —	subsidiary		—		—
35	NET INCOME ATTRIBUTABLE TO COMMON	NET INCOME ATTRIBUTABLE TO COMMON
36	SHAREHOLDERS $ 31,660 $ 37,356	SHAREHOLDERS	$	31,660	$	37,356

No subtotal/total rows matched the built-in patterns on this table (or fewer than two detail lines above each candidate).

BS

Tables and checks run on 2 of 3 PDF pages for this form (timeout budget). Raise REPORT_REVIEW_HEAVY_RECON_PAGES for more.

BS — PDF page 3

No Camelot table — OCR (v8) below.

v8 OCR page 3: empty rows.

BS — PDF page 4

Camelot table (pages 4, primary page 4).

#	Joined label	Line item	Column 2	2026	2026
0	June 30, 2026 March 31,			June 30, 2026	March 31,
1	2026				2026
2	ASSETS	ASSETS
3	Cash and cash equivalents $ 1,351,050 $ 966,115	Cash and cash equivalents	$	1,351,050 $	966,115
4	Restricted cash 1,473,196 1,246,312	Restricted cash		1,473,196	1,246,312
5	Investment securities 4,182,982 3,342,561	Investment securities		4,182,982	3,342,561
6	Margin lending, brokerage and other receivables, net 3,996,783 4,690,782	Margin lending, brokerage and other receivables, net		3,996,783	4,690,782
7	Loans issued (including $25,157 and $21,321 to related	Loans issued (including $25,157 and $21,321 to related
8	parties) 2,036,515 2,077,606	parties)		2,036,515	2,077,606
9	Fixed assets, net 371,980 358,396	Fixed assets, net		371,980	358,396

No subtotal/total rows matched the built-in patterns on this table (or fewer than two detail lines above each candidate).

Formulas used

• Net debt: debt_short + debt_long - cash; SEC XBRL instant debt tags - cash; strategy-member gap fill 2026-09-10
• EBITDA: yfinance blank-backfill (quarterly; rev-calibrated)