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KCEL 2024-12-31 FY — report review

Status: PARTIAL — incomplete — unset metrics listed below; Currency: KZT; 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: Report (PDF)

PDF (local): /home/ubuntu/projects/frontier/data/raw_pdfs/KCEL/2024-12-31_FY_fs-q1-2024-consolidated-eng-fy-pack.pdf

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.

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 19

Camelot table (pages 19, primary page 19).

#	Joined label	Line item	2024	2023
0	2023			2023
1	2024 (unaudited,		2024	(unaudited,
2	In millions of tenge (unaudited) restated)*	In millions of tenge	(unaudited)	restated)*
3	Depreciation and amortization 11,634 7,859	Depreciation and amortization	11,634	7,859
4	Cost of handsets, SIM-card and scratch card sales 6,996 7,191	Cost of handsets, SIM-card and scratch card sales	6,996	7,191
5	Personnel costs 4,529 3,889	Personnel costs	4,529	3,889
6	Fees for use of frequency range 4,424 2,538	Fees for use of frequency range	4,424	2,538
7	Interconnect fees and expenses 3,225 3,685	Interconnect fees and expenses	3,225	3,685
8	Transmission services 3,667 3,450	Transmission services	3,667	3,450
9	Repair and maintenance 2,862 2,192	Repair and maintenance	2,862	2,192
10	Electricity 1,734 1,123	Electricity	1,734	1,123
11	Network sharing agreement 1,718 1,188	Network sharing agreement	1,718	1,188
12	Mobile service tax 509 544	Mobile service tax	509	544
13	Security and safety 86 90	Security and safety	86	90
14	Materials 50 23	Materials	50	23
15	Other 1,155 1,156	Other	1,155	1,156
16	42,589 34,928		42,589	34,928

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

P&L — PDF page 20

No Camelot table — OCR (v8) below.

GPU v8 OCR — page 20 (33 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 FINANCIAL STATEMENTS OF CASH
2	FLOWS (continued)
3	For the three months ended 31 March 2024
4	21. RELATED PARTY DISCLOSURES (continued)
5	Related party transactions were made on terms agreed between parties that may not necessarily be at market rate. Sales
6	and purchases with related parties for three months ended 31 March 2024 and 2023, and the balances with related parties
7	as at 3 March 2024 and 2023, were as follows:
8	In millions tenge
9	Sales of goods and services
10	Entities of Samruk Kazyna Group	148	76
11	Entities of Kazakhtelecom Group	6348	3049
12	Government entities	81	99
13	Purchases of goods and services
14	Entities of Samruk Kazyna Group	158	140
15	Entities of Kazakhtelecom Group	12883	6300
16	Government entities	145	5
17	Subsidiaries	0	7
18	Finance expense
19	Other shareholders	14	107
20	In millions of tenge		2023
21	Trade receivables (Note 8)
22	Entities of Samruk Kazyna Group	324	259
23	Entities of Kazakhtelecom Group	5135	4327
24	Government entities	566	360
25	Trade payables (Note 13)
26	Entities of Samruk Kazyna Group	54	35
27	Entities of Kazakhtelecom Group	5243	4427
28	Government entities	5	5
29	Borrowings (Note 11)
30	Other Shareholders	500	512
31	Cash and deposit accounts
32	Other_ shareholders	107	0

BS

BS — PDF page 1

No Camelot table — OCR (v8) below.

v8 OCR page 1: empty rows.

BS — PDF page 3

No Camelot table — OCR (v8) below.

GPU v8 OCR — page 3 (49 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	Kccll JSC Interim conclensed consolidated financial statements (unaudited)
1	INTERIM CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION
2	As at 31 March 2024
3	In millions Of {tenge
4	Assets
5	Non-current assets
6	Property and equipment	165123	156113
7	Intangible assets	121959	123824
8	Investment property	323	339
9	Advances paid for non-current assets	534	176
10	Right-of-use assets	41772	41162
11	Long-term trade receivables	2478	523
12	Costs t0 obtain contracts	682	674
13	Deferred Iax assets	4405	148
14	Total non-current assets	337276	327.959
15	Current assets
16	Inventories	11442	9009
17	Trade receivables	26452	32723
18	Olher current non-financial assets	7051	7826
19	Other current financial assets	1565	2167
20	Prepaid income tax	2501	545
21	Cash and cash equivalents	6352	14.031
22	Total current assets	54363	63.301
23	Total assets	391639	391260
24	Equity and liabilities
25	Share capital	33800	33800
26	Additional paid-in capital	1260	1260
27	Retained earnings	139.256	136.458
28	Total equity _	174316	171.518
29	Non-current liabilitles
30	Borrowings: non-current portion	87352	77514
31	Long-term lease liabilities	38596	38261
32	Government grants non-current portion	16088	14391
33	Long-term trade payables	5931	7339
34	Asset retirement obligations	3.803	3676
35	Total non-current liabilities	151770	141181
36	Current liabilities
37	Borrowings current portion	7718	7353
38	Short-term Iease liabilities	5368	5296
39	Government grant: current portion	4273	3746
40	Trade payables	26300	40996
41	Financial guarantee obligations	28	44
42	Contracts liabililies	8745	9861
43	Provisions	5240	2062
44	Due to employees	5849	5952
45	Taxes payable other than icome tax	2032	3251
46	Total current liabilities	65553	78561
47	Total liabilities	217323	219742
48	Iotal equity and liabilitios	391639	391260

CF

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

CF — PDF page 9

Camelot table (pages 9, primary page 9).

#	Joined label	Line item
0	Kcell JSC Interim condensed consolidated financial statements (unaudited)	Kcell JSC Interim condensed consolidated financial statements (unaudited)
1	INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS OF CASH	INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS OF CASH
2	FLOWS (continued)	FLOWS (continued)
3	For the three months ended 31 March 2024	For the three months ended 31 March 2024
4	2. BASIS OF PREPARATION	2. BASIS OF PREPARATION
5	The interim condensed consolidated financial statements for the three months ended 31 March 2023 have been prepared	The interim condensed consolidated financial statements for the three months ended 31 March 2023 hav
6	in accordance with IAS 34 Interim Financial Reporting.	in accordance with IAS 34 Interim Financial Reporting.
7	The interim condensed consolidated financial statements do not include all the information and disclosures required in	The interim condensed consolidated financial statements do not include all the information and discl
8	the annual financial statements, and should be read in conjunction with the Group’s annual consolidated financial	the annual financial statements, and should be read in conjunction with the Group’s ann
9	statements as at 31 December 2023.	statements as at 31 December 2023.
10	The interim condensed consolidated financial statements are presented in Kazakhstani tenge and all amounts are rounded	The interim condensed consolidated financial statements are presented in Kazakhstani tenge and all a
11	to the nearest millions, except when otherwise indicated.	to the nearest millions, except when otherwise indicated.
12	Going concern	Going concern
13	As of 31 March 2024, the Group’s current liabilities exceeded its current assets by 11,190 million tenge. The Group’s	As of 31 March 2024, the Group’s current liabilities exceeded its current assets by 11,190 million t
14	current liabilities mainly comprise short-term loans and borrowings in the amount of 7,718 million tenge, trade and other	current liabilities mainly comprise short-term loans and borrowings in the amount of 7,718 million t
15	payables in the amount of 26,300 million tenge, taxes payable in the amount of 2,032 million tenge and other current	payables in the amount of 26,300 million tenge, taxes payable in the amount of 2,032 million tenge a
16	financial and non-financial liabilities.	financial and non-financial liabilities.
17	The management believes that the Group will continue its activity in accordance with the principle of going concern, and	The management believes that the Group will continue its activity in accordance with the principle o
18	in making such a judgement, the management took into account current intentions of the Group and its financial position.	in making such a judgement, the management took into account current intentions of the Group and its
19	In particular, the following factor was reviewed in estimating the ability of the Group to continue its activities in	In particular, the following factor was reviewed in estimating the ability of the Group
20	accordance with the going concern principle:	accordance with the going concern principle:

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

CF — PDF page 10

Camelot table (pages 10, primary page 10).

#	Joined label	Line item	Interim condensed consolidated fi…
0	Kcell JSC Interim condensed consolidated financial statements (unaudited)	Kcell JSC	Interim condensed consolidated financial statements (unaudited)
1	INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS OF CASH	INTERIM CONDENSED CONSOLIDATED	FINANCIAL STATEMENTS OF CASH
2	FLOWS (continued)	FLOWS (continued)
3	For the three months ended 31 March 2024	For the three months ended 31 March 2024
4	3. MATERIAL ACCOUNTING POLICIES	3. MATERIAL ACCOUNTING POLICIES
5	New standards, interpretations and amendments adopted by the Group	New standards, interpretations and amendments adopted by the Group
6	The accounting policies adopted in the preparation of the interim condensed consolidated financial statements are	The accounting policies adopted in the preparation of the interim condensed consolidated
7	consistent with those followed in the preparation of the Group’s annual consolidated financial statements for the year	consistent with those followed in the preparation of the Group’s annual consolidated financial state
8	ended 31 December 2023, except for the adoption of new standards effective as of 1 January 2024. The Group has not	ended 31 December 2023, except for the adoption of new standards effective as of 1 January 2024. The
9	early adopted any standard, interpretation or amendment that has been issued but is not yet effective.	early adopted any standard, interpretation or amendment that has been issued but is not yet effectiv
10	Several amendments apply for the first time in 2024, but do not have an impact on the interim condensed consolidated	Several amendments apply for the first time in 2024, but do not have an impact on the interim conden
11	financial statements of the Group.	financial statements of the Group.
12	Supplier Finance Arrangements - Amendments to IAS 7 and IFRS 7	Supplier Finance Arrangements - Amendments to IAS 7 and IFRS 7
13	In May 2023, the IASB issued amendments to IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments:	In May 2023, the IASB issued amendments to IAS 7 Statement of Cash Flows and IFRS 7
14	Disclosures to clarify the characteristics of supplier finance arrangements and require additional disclosure of such	Disclosures to clarify the characteristics of supplier finance arrangements and require a
15	arrangements. The disclosure requirements in the amendments are intended to assist users of financial statements in	arrangements. The disclosure requirements in the amendments are intended to assist users
16	understanding the effects of supplier finance arrangements on an entity’s liabilities, cash flows and exposure to liquidity	understanding the effects of supplier finance arrangements on an entity’s liabilities, cash flows an
17	risk.	risk.
18	The transition rules clarify that an entity is not required to provide the disclosures in any interim periods in the year of	The transition rules clarify that an entity is not required to provide the disclosures in any interi
19	initial application of the amendments. Thus, the amendments had no impact on the Group’s interim condensed	initial application of the amendments. Thus, the amendments had no	impact on the Group’s interim condensed
20	consolidated financial statements.	consolidated financial statements.
21	Amendments to IFRS 16: Lease Liability in a Sale and Leaseback	Amendments to IFRS 16: Lease Liability in a Sale and Leaseback
22	In September 2022, the IASB issued amendments to IFRS 16 to specify the requirements that a seller-lessee uses in	In September 2022, the IASB issued amendments to IFRS 16 to specify the requirements th
23	measuring the lease liability arising in a sale and leaseback transaction, to ensure the seller-lessee does not recognise any	measuring the lease liability arising in a sale and leaseback transaction, to ensure the seller-less
24	amount of the gain or loss that relates to the right of use it retains.	amount of the gain or loss that relates to the right of use it retains.
25	The amendments had no impact on the Group’s interim condensed consolidated financial statements.	The amendments had no impact on the Group’s interim condensed consolidated financial statements.
26	Amendments to IAS 1: Classification of Liabilities as Current or Non-current	Amendments to IAS 1: Classification of Liabilities as Current or Non-current
27	In January 2020 and October 2022, the IASB issued amendments to paragraphs 69 to 76 of IAS 1 to specify the	In January 2020 and October 2022, the IASB issued amendments to paragraphs 69 to 76 o
28	requirements for classifying liabilities as current or non-current. The amendments clarify:	requirements for classifying liabilities as current or non-current. The amendments clarify:
29	• What is meant by a right to defer settlement	• What is meant by a right to defer settlement
30	• That a right to defer must exist at the end of the reporting period	• That a right to defer must exist at the end of the reporting period
31	• That classification is unaffected by the likelihood that an entity will exercise its deferral right	• That classification is unaffected by the likelihood that an entity will exercise its deferral righ
32	• That only if an embedded derivative in a convertible liability is itself an equity instrument would the terms of a liability	• That only if an embedded derivative in a convertible liability is itself an equity instrument woul
33	not impact its classification	not impact its classification
34	In addition, a requirement has been introduced whereby an entity must disclose when a liability arising from a loan	In addition, a requirement has been introduced whereby an entity must disclose when a
35	agreement is classified as non-current and the entity’s right to defer settlement is contingent on compliance with future	agreement is classified as non-current and the entity’s right to defer settlement is contingent on c
36	covenants within twelve months.	covenants within twelve months.
37	The amendments had no impact on the Group’s interim condensed consolidated financial statements.	The amendments had no impact on the Group’s interim condensed consolidated financial statements.

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 + other_financial_liabilities + non_controlling_interest − cash (mln); debt_short + debt_long + other_financial_liabilities + non_controlling_interest − cash (from row components)