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KCEL 2025-12-31 FY — 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/2025-12-31_FY_fs-q3-2025-consolidated-eng-signed-pdf.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 4

No Camelot table — OCR (v8) below.

GPU v8 OCR — page 4 (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	An FlenF LILCI MI Lu ueiiscu LUISUIudICU IIalILIal SlalCmEHLS ( UHAUUHIET)
1	INTERIM CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE
2	INCOME
3	For_the nine months ended 30 September 2025
4	In millians af tenge
5	Revenue from contract with customers	65329	58898	187282	175780
6	Income from government grants	2443	1463	5370	4390
7	Cost of sales	-43791	-45872	-142554	35.99
8	Gross profit	23981	14689	50098	44180
9	General and administrative expenses	-1999	-2488	-6911	-7332
10	Impairment of financial assets	-527	-529	-1951	-2958
11	Selling expenses	1.007	-1041	-2979	-3151
12	Other operating income	14		6897	127
13	Other operating_expenses	-286	920	-6841	-5094
14	Operating profit	20176	9733	38313	25772
15	Finance costs	-6621	-6089	-18498	-17486
16	Finance income	836	626	3680	2517
17	Foreign exchange (loss) gain_net	-449	-927	-2018	-462
18	Profit before tax	13942	3343	21477	10361
19	Income _tax expenses	-4710	-757	-6615	-2284
20	Profit for the_period	9232	2588	14862	8077
21	Total comprehensive income for
22	the period, net of tax	9232	2586	14862	8077
23	Earnings per share
24	Basic and diluted,tenge	46.16	12.93	74.31	40.39

BS

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	Llt WLCA LuluCISCU LUMSUHUacu HlAHIAI >LAlCIICIILS ( HIAUUILEU }
1	INTERIM CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION
2	As at 30 September 2025
3	In millions of tenge
4	Assets
5	Non-current assets
6	Property and equipment	236005	197.815
7	Intangible assets	108896	117561
8	Advances paid for non-current assets	89	1103
9	Right-of-use assets	46875	49010
10	Long-term trade receivables	6977	5404
11	Costs to oblain contracts	1078	895
12	Defarred tax assets	3157	2856
13	Total non-current assets	403177	374644
14	Current assets
15	Inventories	7125	9180
16	Trade receivables	26959	26402
17	Other current non-financial assets	15622	5031
18	Other current financial assets	621	370
19	Prepaid income tax	0	146
20	Financia assefs at amortised cost	7128	0
21	Cash and cash equivalents	34458	8801
22	Total current assets	60913	49930
23	Total assets	464090	424574
24	Equity and liabllities
25	Share capital	33800	33800
26	Retained earnings	162739	147877
27	Total equity	196539	181677
28	Non-current liabilities
29	Borrowings= non-current portion	61118	47667
30	Long-term lease liabililies	45164	46652
31	Governrnent grants: non-current portion	21694	21179
32	Long-term trade payables	8938	3754
33	Assel retirement obligations	6057	4711
34	Total non-current liabilities	132971	123983
35	Current liabilities
36	Borrowings: current portion	64135	42972
37	Short-term lease liabilities	6314	5265
38	Government grant: current partion	6834	5853
39	Trade payables	26592	39738
40	Contract liabilities	8389	8726
41	Provisions	7737	7478
42	Due to employees	6628	6199
43	Advances received	487
44	Income tax payable	5028	0
45	Taxes payable other Ihan income tax	2436	2705
46	Total current liabilities	134580	118934
47	Tota liabilities	267.5551	242897
48	Total equitand Iiabilities	464090	424574

CF

CF — PDF page 6

No Camelot table — OCR (v8) below.

GPU v8 OCR — page 6 (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 statemnents (unaudited)
1	INTERIM CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS
2	For the nine months ended 30 September 2025
3	In millions Of tenge
Operating activities
4	Cash flows from operating activities
5	Profit before tax	21477	10361
6	Adjustments for:
7	Impairment of financial assets	1951	2958
8	Finance costs	18498	17466
9	Accrual of provision	261	4348
10	Depreciation of property and equipment and right-of-use assets	27951	21337
11	Amortization of intangible assets	17032	16756
12	Write-off of inventories to net realizable value	268	441
13	Income from accounts payable write-off	-6747	-86
14	Finance income	-3680	2.517
15	Loss on disposal of property and equipment, intangible assets	6037	162
16	Income from government grants	-5370	4.39
17	Foreign exchange lossK(gain)_net	2219	487
18	Operating cash flows before working capital changes	79897	67323
19	Change in inventories	1787	1488
20	Change in trade receivables	-896	7147
21	Change in other current non-financial assets	-10591	2169
22	Change in other current financial assets	-251	1674
23	Change in cost to obtain contracts	-183	-108
24	Change in trade payables	5765	-9870
25	Change in due to employees	429	1184
26	Change in contract liabilities	-337	-1294
27	Change in taxes payable other than income tax	6475	13.41
28	Change in advances_received	487
29	Cash flows generated from operations	82582	83324
30	Income tax paid	-1620	-3200
31	Interest received	495	598
32	Interest paid	-16873	-15789
33	Net cash flows received from operating activities	64584	64953
Investing activities
34	Cash flows from investing activities
35	Purchase of property and equipment	-68989	-50508
36	Purchase of intangible assets	-13832	-14575
37	Proceeds from disposal of property and equipment	0	95
38	Proceeds from redemption of financial assets at amartised cost	-7016
39	Other expenses		2
40	Net cash flows used in investing activities	-89837	-84990

CF — PDF page 7

No Camelot table — OCR (v8) below.

GPU v8 OCR — page 7 (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	Proceeds from borrowings	66200	146977
5	Repayment of borrowings	-42067	-144043
6	Repayment of_principal portion of lease liabilities	-4.424	-5455
7	Net cash flows from financing activitles	19709	-2.521
8	Net (decrease) increase in cash and cash equivalents	-5544	-2558
9	Effect of exchange rate changes on cash and cash equivalents
10	held in foreign currency	201	25
11	Cash and cash equlvalents at the beginning of the period	8801	11031
12	Cash and cash equivalents at the end of the period	3458	8498

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)