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KCEL 2026-06-30 Q2 — report review

Status: OK; 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: 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.

MetricValueEvidence / page extract
Revenue135 441Row: ОПУ с.5: Revenue from contract with customers, 6 мес 2026 · dashboard=135,441.000 mln — [manual_verified_from_pdf] ОПУ с.5: Revenue from contract with customers, 6 мес 2026
Operating profit24 181Row: ОПУ с.5: Operating profit, 6 мес 2026 · dashboard=24,181.000 mln — [manual_verified_from_pdf] ОПУ с.5: Operating profit, 6 мес 2026
D&A28 862Row: ОДДС с.7: износ 18.114 + амортизация НМА 10.748 · dashboard=28,862.000 mln — [manual_verified_from_pdf] ОДДС с.7: износ 18.114 + амортизация НМА 10.748
EBITDA53 043Row: OP 24.181 + амортизация 28.862; тот же метод даёт 47.710 за 1П2025 — совпадает с сохранённой строкой · dashboard=53,043.000 mln — [manual_verified_from_pdf] OP 24.181 + амортизация 28.862; тот же метод даёт 47.710 за 1П2025 — совпадает с сохранённой строкой
Net profit7 912Row: ОПУ с.5: Profit for the period, 6 мес 2026 · dashboard=7,912.000 mln — [manual_verified_from_pdf] ОПУ с.5: Profit for the period, 6 мес 2026
Cash2 088Row: БУ с.4: Cash and cash equivalents на 30.06.2026 (на 31.12.2025 было 32.144) · dashboard=2,088.000 mln — [manual_verified_from_pdf] БУ с.4: Cash and cash equivalents на 30.06.2026 (на 31.12.2025 было 32.144)
Debt short58 866Row: БУ с.4: краткосрочные займы 54.753 + краткосрочная аренда 4.113 · dashboard=58,866.000 mln — [manual_verified_from_pdf] БУ с.4: краткосрочные займы 54.753 + краткосрочная аренда 4.113
Debt long160 403Row: БУ с.4: долгосрочные займы 97.722 + долгосрочная аренда 62.681 · dashboard=160,403.000 mln — [manual_verified_from_pdf] БУ с.4: долгосрочные займы 97.722 + долгосрочная аренда 62.681
Net debt217 181Components: short debt 58 866 + long debt 160 403 + other financial liab. 0 + NCI 0 − cash 2 088 = net debt 217 181.Row: долг с арендой 219.269 − деньги 2.088 · dashboard=217,181.000 mln — [manual_verified_from_pdf] долг с арендой 219.269 − деньги 2.088
Operating CF15 050Row: ОДДС с.7: чистый поток от операционной деятельности, 6 мес 2026 · dashboard=15,050.000 mln — [manual_verified_from_pdf] ОДДС с.7: чистый поток от операционной деятельности, 6 мес 2026
Investing CF-52 530Row: ОДДС с.7: чистый поток, использованный в инвестиционной деятельности · dashboard=-52,530.000 mln — [manual_verified_from_pdf] ОДДС с.7: чистый поток, использованный в инвестиционной деятельности
Assets528 523Row: БУ с.4: Total assets на 30.06.2026 · dashboard=528,523.000 mln — [manual_verified_from_pdf] БУ с.4: Total assets на 30.06.2026
Equity203 695Row: БУ с.4 и ОИК с.6: Total equity на 30.06.2026 · dashboard=203,695.000 mln — [manual_verified_from_pdf] БУ с.4 и ОИК с.6: Total equity на 30.06.2026

Net debt structure (leases included, IFRS 16)

Short-term debt (incl. ST leases)58 866
Long-term debt (incl. LT leases)160 403
− Cash & equivalents2 088
Net debt217 181

Net debt / LTM EBITDA: 1.3x

EBITDA → net profit bridge

EBITDA53 04339.2% of revenue
− D&A28 862
= Operating profit (EBIT)24 181 17.9% of revenue
− Net finance costs, tax and other — derived16 269
= Net profit7 9125.8% of revenue

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

Consistency checks · All checks passed

Balance sheet identity (A = L + E)TA (528,523) ≈ TL (324,828) + TE (203,695); residual +0 within 1%.
Net debt formulanet_debt 217,181 matches |debt_short|+|debt_long|+|other|+|NCI|−|cash| = 217,181.
EBITDA = OP + D&AEBITDA (53,043) ≈ OP (24,181) + D&A (28,862) = 53,043.
Net profit vs operating profitNet profit (7,912) sits within a plausible band vs operating profit (24,181).
Cash ≤ total assetsCash (2,088) ≤ total assets (528,523).

Statement pages (discovery)

FormPages
P&L
BS
CF

Statement previews & reconstructed tables

Page previews unavailable (missing PDF, no discovery pages, or PDF renderer not available).

Formulas used