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KCEL 2023-09-30 Q3 — report review

Status: OK; Currency: KZT; Amounts unit: millions; Forms: ✓ ✓ ✓

Дата публикации отчёта: Не сохранена для этого периода — укажите financial_report_date в строке (EDGAR filingDate, KASE change_date или manual_catalog).

Full financial report: Отчёт (PDF)

PDF (local): data/raw_pdfs/KCEL/2023-09-30_Q3_fs-q3-2023-eng.pdf

Чтобы заново выполнить поиск форм и превью из PDF, откройте эту ссылку Основная ссылка запускает пересчёт в фоне: панель статуса, затем готовая страница. Тяжёлый режим с refresh по умолчанию тоже в фоне (иначе прокси даёт 502). &sync=1 — только для одного долгого синхронного ответа (не рекомендуется). Можно ?refresh=1, ?recalc=1, ?nocache=1 или ?recompute=1. (дождаться в браузере: синхронное обновление)

Сопоставление метрик (значение → evidence)

Значения метрик приведены к единицам дашборда, где это применимо; в колонке evidence — сохранённый фрагмент из текстового слоя PDF или OCR на этапе извлечения.

Statement pages (discovery)

Превью страниц и восстановленные таблицы

Подсветка Жёлтая строка — совпадение с evidence; оранжевая ячейка — точное число, взятое для метрики (наведите на строку). Выручка Опер. прибыль Аморт. и износ EBITDA Чистая прибыль cash debt_short debt_long Активы Капитал Операц. ДДС Инвест. ДДС

Зелёная / янтарная / красная полоса у подписи строки — итог/субитог, где сумма детальных строк сравнивается с числом в отчёте (эвристика). Под каждой таблицей — список проверок (Σ строк vs отчёт, статус).

P&L

P&L — PDF page 6

No Camelot table — OCR (v8) below.

GPU v8 OCR — page 6 (25 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	Column 4	Column 5
0	Kcell JSC Interim condensed consolidated financial statements (unaudited)
1	INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE
2	INCOME
3	For the three and six months ended 30 June 2023
4	In millions of tenge
5	Revenue from contract with customers	50346	56391	107480	106724
6	Income from government grants	848	620	1697	1179
7	Cost of sales	-36652	-36142	-806	-68518
8	Gross profit	14542	20869	38371	39385
9	General and administrative expenses	-3123	-3929	-6474	-7050
10	Impairment of financial assets	-1414	-1033	-2280	0.795
11	Selling expenses	-1179	-480	-2590	-897
12	Othar operating income	1	197	183	348
13	Other_operating_expenses	-858	0	-1025	-627
14	Operating profit	7969	15644	26165	29364
15	Finance costs	-2863	-2444	-4647	-4874
16	Finance income	1535	690	3257	1394
17	Foreign exchange losslgain_net	-87	980	-935	1091
18	Profit before tax	6554	14870	23840	26975
19	Income tax expenses	-4485	-4745	5.96	-7618
20	Profit for the period	5069	10125	17880	19357
21	Total comnprehensive income for
22	the period,net of tax	5069	10125	17.88	19357
23	Earnings per share
24	Basic and diluted, tenge	25.35	50.63	89.4	96.79

BS

BS — PDF page 5

No Camelot table — OCR (v8) below.

GPU v8 OCR — page 5 (50 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	Kcell JSC Interim condensed consolidated financial statements (unaudited)
1	IVTERIM CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION
2	As at 30 June 2023
3	Inmillions of tenge
4	Assets
5	Non-current assets
6	Property and equipment	114296	97724
7	Intangible assets	129572	43482
8	investment property	2177	2210
9	Advances paid for non-current assets	69	4104
10	Right-of-use assets	18567	15084
11	Long- ~term trade receivables	1207	4345
12	Cost to obtain contracts	572	558
13	Deferred tax assets	3.172	598
14	Total non-current assets	269632	169105
15	Current assets
16	Inventcries	10565	7980
17	Trade receivables	29892	26523
18	Other current non-financial assets	7659	6897
19	Other current financial assets	683	800
20	Prepaid income tax	31	30
21	Financial assets at amortized cost		14833
22	Cash and cash equivalents	6728	46248
23	Total current assets	55558	103.311
24	Total assets	325190	272.416
25	Equity and liabilities
26	Share capital	33800	33800
27	Additional paid in capital	1260	1260
28	Retained earnings	121441	103561
29	Total equity	156501	138621
30	Non-current liabilities
31	Borrowings non-current portion	54087	41646
32	Long-term lease liabilities	14803	12514
33	Government grants; non-current portion	11412	8179
34	Asset retirement obligation	3829	3808
35	Tota non-current liabilities	84131	66.147
36	Current liabilities
37	Bcrrowings; current portion	6500	5597
38	Shcrt-term [ease liabilities	6571	5323
39	Government grant: current portion	2237	3089
40	Trade payables	39280	34749
41	Financial guarantee obligation	92	155
42	Cortracts liabilities	7857	5645
43	Provisions	4847	3685
44	Due to employees	6007	5.708
45	Taxes payable other than income tax	5028	1611
46	Income tax payable	6139	2086
47	Total current liabilities	84558	67.648
48	Total Iiabilities	462589	133.795
49	Total equity and liabilities	13694	272.416

CF

CF — PDF page 8

No Camelot table — OCR (v8) below.

GPU v8 OCR — page 8 (41 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	Kcell JSC Interim condensed consolidated financial statements (unaudited)
1	INTERIM CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS
2	For the six months ended 30 June 2023
3	In millions of tenge
Operating activities
4	Cash flows from operating activities
5	Profit before tax	23840	26975
6	Adjustments for:
7	Impairment of financial assets	2280	1795
8	Finance costs	4647	4874
9	Change in provisions	1049	0
10	Depreciation of property and equipment and right-of-use assets	9727	9552
11	Amortization of intangible assets	7491	5485
12	Finance income	-3257	-1394
13	Write-off of inventory to net realisable value	0	298
14	Write-off of non-financial assets		553
15	Income from government grants	-1897	-1179
16	Lcssl(gain) on disposal of property and equipment	117	-52
17	Foreign exchange lossI(gain), net	935	1091
18	Operating cash flows before working capital changes	45132	45814
19	Change in inventories	-2585	-4564
20	Change in trade receivables	-1710	0.636
21	Change in other current non-financial assets	-4215	3234
22	Change in other current financial assets	127	-700
23	Change in cost to obtain contracts	14	-27
24	Change in trade payables	4481	-8882
25	Change in due to employees	299	206
26	Change in contract liabilities	2212	913
27	Change in taxes payable other than income tax	7494	4382
28	Cash flows generated from operations	51221	30328
29	Income tax paid	-3480	-3441
30	Interest received	2324	1129
31	Interest paid	-4115	-4372
32	Net cash inflows from operating activities	45950	23644
Investing activities
33	Cash flows from investing activities
34	Purchase of property and equipment	20.93	-19586
35	Purchase of intangible assets	-88785	-6526
36	Proceeds from disposal of property and equipment		58
37	Proceeds from redemplion of financial assets at amortised cost	49358	39672
38	Purchase of financial assets at amortised cost	-34545	-39672
39	Other payments	2
40	Net cash dlows received_used_in investing activities	-94884	-26054

CF — PDF page 9

No Camelot table — OCR (v8) below.

GPU v8 OCR — page 9 (14 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	2000
0	Keell JSC Interim condensed consolidated financial statemnents (unaudited)
1	INTERIM CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS
2	For the six months ended 30 June 2023
3	In millions Of tenge
Financing activities
4	Cash flows from financing activities
5	Proceeds from loans	18080	0
6	Repayment of loans	-5000	-2000
7	Repayment of principal portion of lease liabilities	-2860	-2.472
8	Net cash flows from Lused)In financing activities	10220	-4472
9	Net decrease in cash and cash equivalents	38.714	-6882
10	Effect of exchange rate changes on cash and cash equivalents
11	held in foreign currency	-806	883
12	Cash and cash equivalents at the beginning of the period	46248	51402
13	Cash and cash equivalents at the end of the period	6728	45403

Formulas used

• Net debt: debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (mln); [DeepSeek] net_debt (mln KZT, batch apply)
• EBITDA: [DeepSeek] ebitda (mln KZT, batch apply)