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KCEL 2024-06-30 H1 — 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): /home/ubuntu/projects/frontier/data/raw_pdfs/KCEL/2024-06-30_H1_fs-h1-2024-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 cousolidated financial statements (unaudited)
1	INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE
2	INCOME
3	For the six months ended 30 June 2024
4	In millions of tenge
5	Revenue Irom contract with customers	59850	50346	116882	107480
6	Income from government grants	1464	848	2927	697
7	Cost of sales	4	37.9258	-90318	72.853
8	Gross profit	13060	13269	29491	36324
9	General and administrative expenses	-2350	-1850	-4866	-4427
10	Impairment of financial assets	-1083	414	-2429	-2280
11	Selling expenses	-1186	-1179	-2110	-2590
12	Other operating income	0	1	130	163
13	Other operating expenses	780	-858	-4.177	41.025
14	Operating profit	7661	7969	16039	26165
15	Finance costs	-6437	-2863	-11377	-4647
16	Finance incoma	1551	1535	1891	3257
17	Foreign exchange qain /loss) net	133	-87	465	-935
18	Profit before tax	2908	6554	7018	23840
19	Income lax expenses	40	-1485	-1527	45.96
20	Profit for the period	2168	5069	5491	17880
21	Total comprehensive income for			4	17
22	the period,net of tax	2.168	5069	5491	17880
23	Eamings per share
24	Basic and dilutedtenge	10.84	25.35	27.48	89.4

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	INTERIM CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION
2	As at 30 June 2024
3	In millions Of tenge
4	Assets
5	Non-current asset8
6	Property and equlpment	179876	156113
7	Intangible assets	118346	123824
8	Investment property	307	339
9	Advances paid for non-current assets	39	176
10	Right-of-use assets	45360	41162
11	Long-term trade receivables	3614	523
12	Cosls to obtain contracts	713	674
13	Deferred tax assels	4634	4.148
14	Total non-current assets	352889	327959
15	Current assets
16	Inventories	8307	9009
17	Trade receivables	25301	32723
18	Other current nan-financlal assets	5885	7826
19	Other current financial assels	1452	2167
20	Prepaid income tax	0	545
21	Cash and cash equivalents	4186	11031
22	Total current assets	48131	63.301
23	Tota assets	401020	391260
24	Equity and liabilities
25	Share capital	33800	33800
26	Additional paid-in capital	1260	1260
27	Relained earnings	141949	136458
28	Tofal equlty	177009	171518
29	Non-current liabilities
30	Borrawings: non-current portion	46653	77514
31	Long-lerm lease llabilities	41440	38261
32	Govemment grants; non-current porlion	17785	14391
33	Long-term trade payabies	5072	7339
34	Asset relirement obligations	4365	3.676
35	Iota non-current liabillties	116315	141181
36	Current liabilities
37	Borrowings current portion	50171	7353
38	Short-term lease liabilities	5488	296
39	Government grant: current portion	4800	3746
40	Trade payables	26159	40996
41	Financial guarantee obligations	13	44
42	Contract Jiabilitias	8454	9861
43	Provisions	5597	2062
44	Due to employees	6304	5952
45	Income tax payable	759
46	Taxes payable other than income tax	951	3251
47	Total curene liabilities	108696	78561
48	Total liabilities	224011	219742
49	Total equity and Iabilities	401020	391250

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 2024
3	In millions of tenge
4	Cash flows from operatlng activitfes
5	Profit before tax	7018	23840
6	Adjustments for:
7	Impairment of financial assets	2429	2280
8	Finance casts	11377	4647
9	Provisions	3535	1049
10	Depreciation of property and equipment and right-of-use assets	13453	9727
11	Amortization of intangible assets	11089	7491
12	Write-off of inventories to net realizable value	350	0
13	Income from accounts payable write-off	-48	0
14	Finance income	-1891	-3257
15	Loss on disposal of property and equipment; intangible assets	62	117
16	Income from government grants	-2927	-1697
17	Foreign exchange gaim/lloss) net_	-448	935
18	Operating cash flows before working capital changes	43999	45132
19	Change in inventories	352	-2585
20	Change in trade reccivables	3788	-1710
21	Change in other current non-financial assets	1941	-4215
22	Change in other current financial assets	715	127
23	Change in cost to obtain contracts	39	-14
24	Change in trade payables	-6812	4481
25	Change In due to erployees	352	299
26	Change in contract liabilities	-1407	2212
27	Change in taxes payable other than income tax	7366	7494
28	Cash flows generated from operations	50255	51221
29	Income tax paid	-3000	-3480
30	Interest received	463	2324
31	Interest paid	10.2632	-4.115
32	Net cash flows received from operating activities	37455	45950
Investing activities
33	Cash flows from investing activities
34	Purchase of property and equipment	34.717	20.93
35	Purchase of intangible assets	-14253	-88765
36	Proceeds from disposal of property and equipment	40	0
37	Proceeds from redemption of financial assets at amortised cost		49358
38	Purchase of financial assets at amortised cost		-34545
39	Other expenses	2	2
40	Net cash flows_used in Investing activities	-48932	-94884

CF — PDF page 9

No Camelot table — OCR (v8) below.

GPU v8 OCR — page 9 (13 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 (continued)
2	In_millions of tenge
Financing activities
3	Cash flows from financing activities
4	Praceeds from loans	99939	18080
5	Repayment of loans	-87954	5
6	Repayment of_principal portion of lease liabilities_	4.37	880
7	Net cash flows received from financing activities	3615	10220
8	Net decrease in cash and cash equivalents	-3862	-38714
9	Effect of exchange raie changes on cash and cash equivalents
10	held in foreign currency	17	806
11	Cash and cash equlvalents at the beginning of the period	11031	46248
12	Cash and cash equivalents at the end of the period	7186	6728

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)