KEGC 2024-06-30 H1

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

Report published: 2024-07-01 KASE fin-data regulatory snapshot date (change_date)

PDF (local): /home/ubuntu/projects/frontier/data/raw_pdfs/KEGC/2024-06-30_H1_vopbkn1wpclbsbqdsknir1wc9gyejalc-pdf.pdf

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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.

Metric	Value	Evidence / page extract
Revenue	158 374.09	Row: revenue (mln KZT, batch apply) · dashboard=158,374.091 mln — [DeepSeek] revenue (mln KZT, batch apply)
Operating profit	45 642.8	Row: operating_profit (mln KZT, batch apply) · dashboard=45,642.804 mln — [DeepSeek] operating_profit (mln KZT, batch apply)
D&A	25 271.83	Row: da (mln KZT, batch apply) · dashboard=25,271.829 mln — [DeepSeek] da (mln KZT, batch apply)
EBITDA	70 914.63	Row: ebitda (mln KZT, batch apply) · dashboard=70,914.633 mln — [DeepSeek] ebitda (mln KZT, batch apply)
Net profit	35 165.45	Row: net_profit (mln KZT, batch apply) · dashboard=35,165.450 mln — [DeepSeek] net_profit (mln KZT, batch apply)
Cash	61 837.29	Row: cash (mln KZT, batch apply) · dashboard=61,837.290 mln — [DeepSeek] cash (mln KZT, batch apply)
Debt short	5 721.48	Row: debt_short (mln KZT, batch apply) · dashboard=5,721.484 mln — [DeepSeek] debt_short (mln KZT, batch apply)
Debt long	154 831.94	Row: debt_long (mln KZT, batch apply) · dashboard=154,831.944 mln — [DeepSeek] debt_long (mln KZT, batch apply)
Net debt	98 716.14	Components: short debt 5 721.48 + long debt 154 831.94 + other financial liab. 0 + NCI 0 − cash 61 837.29 = net debt 98 716.14.Row: net_debt (mln KZT, batch apply) · dashboard=98,716.138 mln — [DeepSeek] net_debt (mln KZT, batch apply)
Operating CF	52 959.01	Row: operating_cash_flow (mln KZT, batch apply) · dashboard=52,959.012 mln — [DeepSeek] operating_cash_flow (mln KZT, batch apply)
Investing CF	-14 122.22	Row: investing_cash_flow (mln KZT, batch apply) · dashboard=-14,122.224 mln — [DeepSeek] investing_cash_flow (mln KZT, batch apply)
Assets	1 002 925.89	Row: total_assets (mln KZT, batch apply) · dashboard=1,002,925.887 mln — [DeepSeek] total_assets (mln KZT, batch apply)
Equity	698 998.81	Row: total_equity (mln KZT, batch apply) · dashboard=698,998.812 mln — [DeepSeek] total_equity (mln KZT, batch apply)

Statement pages (discovery)

Statement previews & reconstructed tables

Form	Pages
P&L	10
BS	8, 9
CF	11, 12

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

Metric	Value
Revenue	158 374.09
Operating profit	45 642.8
EBITDA	70 914.63
Net profit	35 165.45
D&A	25 271.83

P&L — PDF page 10

No Camelot table — OCR (v8) below.

GPU v8 OCR — page 10 (29 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	2024	2023	2024	2023
0	Kazakhstan Electricity Grid Operating Company JSC Interim consolidated financial statemcnts
1	INTERIM CONSOLIDATED STA TEMENT OF COMPREHENSIVE INCOME
2	For the six months ended 30 June 2024
3	In thousands of tenge	2024	2023	2024	2023
4	Revenue from contracts with customers	73249761	53746479	158374091	114350128
5	Cost of sales	-51513991	-37390806	-106318670	-79303395
6	Gross profit	21735770	16355673	52055421	35046733
7	General and administrative expenses	-3022823	-2213825	-6132100	-4675519
8	Selling expenses	-123.124	-106.837	-272.049	-217.523
9	Impairmentrecovery property, plant and
10	equipment	1.8291	114	-8.468	155
11	Operating profit	18587994	14035125	45642804	30153846
12	Finance Income	3149764	1964006	6003365	3752316
13	Finance costs	-3169243	-3677852	-6707797	-6891997
14	Foreign exchange gain , net	163.731	108.808	265.387	489.104
15	Share of profit (loss) of an associate	131.261	-9.922	233.499	-75.725
16	Other income	138.25	307.766	610.876	2215106
17	Other expenses	-1151612	-43.814	-1290683	-195.473
18	Accrual of_provision for expected credit losses	4353.575	-856.26	645.061	-909.966
19	Profit before tax	17496570	11827857	44112390	28537211
20	Corporate income tax expense_	-3743350	-2282934	-8946940	-5519853
21	Prolit for the_reporting period_	13753220	9544923	35165450	23017358
22	Other comprehensive income
23	Total comprehensive income for the
24	reporting_period	13753220	9544923	35165450	23017358
25	Earnings per share
26	Basic and diluted profit for the reporting period
27	attributable to ordinary equity holders of the
28	parent (in tenge)	49.96	36.71	127.74	88.53

Metric	Value
Cash	61 837.29
Debt Short	5 721.48
Debt Long	154 831.94
Assets	1 002 925.89
Equity	698 998.81
Net debt	98 716.14

BS — PDF page 8

Camelot table (pages 8, primary page 8).

#	Joined label	30 June 2024	Notes	2024	2023
0	A s at 30 June 2024	A s at 30 June 2024
1	30 June 31 December			30 June	31 December
2	In thousands of tenge Notes 2024 2023	In thousands of tenge	Notes	2024	2023
3	Assets	Assets
4	Non-current assets	Non-current assets
5	Property, plant and equipment 6 859.175.107 870.122.684	Property, plant and equipment	6	859.175.107	870.122.684
6	Intangible assets 3.051.467 3.163.452	Intangible assets		3.051.467	3.163.452
7	Advances paid for non-current assets 6 3.057.268 2.823.470	Advances paid for non-current assets	6	3.057.268	2.823.470
8	Investment in associate 7 3.176.258 2.942.759	Investment in associate	7	3.176.258	2.942.759
9	Long-term receivables from related parties 26 311.557 382.638	Long-term receivables from related parties	26	311.557	382.638
10	Other financial assets, non-current portion 11 915.177 1.979.457	Other financial assets, non-current portion	11	915.177	1.979.457
11	869.686.834 881.414.460			869.686.834	881.414.460
12	Current assets	Current assets
13	Inventories 8 4.820.834 3.289.266	Inventories	8	4.820.834	3.289.266
14	Trade account receivable 9 31.248.817 34.314.906	Trade account receivable	9	31.248.817	34.314.906
15	Prepaid corporate income tax 64.847 1.834.225	Prepaid corporate income tax		64.847	1.834.225
16	VAT recoverable and other prepaid taxes 135.510 234.527	VAT recoverable and other prepaid taxes		135.510	234.527
17	Other financial assets, current portion 11 29.012.652 30.589.367	Other financial assets, current portion	11	29.012.652	30.589.367
18	Restricted cash 12 2.027.907 1.846.056	Restricted cash	12	2.027.907	1.846.056
19	Cash and cash equivalents 13 61.837.290 45.528.523	Cash and cash equivalents	13	61.837.290	45.528.523
20	Other current assets 10 4.091.196 2.733.677	Other current assets	10	4.091.196	2.733.677
21	133.239.053 120.370.547			133.239.053	120.370.547
22	Total assets 1.002.925.887 1.001.785.007	Total assets		1.002.925.887	1.001.785.007

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

BS — PDF page 9

No Camelot table — OCR (v8) below.

GPU v8 OCR — page 9 (27 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	2024	2023
0	Kazakhstan Electricity Grid Operating Company JSC Interim consolidated financial statements
1	INTERIM CONSOLIDATED STATEMENT OF FINANCIAL POSITION (continued
2	In thousands of tenge	2024	2023
3	Equity and liabilities
4	Equity
5	Share capital	148922757	148922757
6	Treasury shares	-930	-930
7	Asset revaluation reserve	488300371	488537852
8	Retained earnings_	61776614	48259455
9	Non-current liabilities
10	Borrowings, non-current portion	5246319	5588895
11	Bonds payable_ non-current portion	149585625	149521918
12	Deferred tax liability	117611584	119642670
13	Long-term payables	0	2163124
14	Deferred income non-current portion _	596.274	622.896
15	Current liabilities
16	Borrowings , current portion	1180672	1146917
17	Bonds payable , current portion	4540812	7277659
18	Trade and other accounts payable	8920288	19721022
19	Contract liablities	1891942	1185059
20	Deferred income, current portion	53.243	53.243
21	Taxes payable other than corporate income tax	4968788	3426356
22	Corporate income tax payable	3758849	0
23	Other current liabilities	5572679	5716.114
24	Total liabilities	303927075	316065873
25	Total equity and liabilities	1002.925	1.785
26	Book value per ordinary share (in tenge)	2.528	2.479

Metric	Value
Operating CF	52 959.01
Investing CF	-14 122.22

CF — PDF page 11

Camelot table (pages 11, primary page 11).

#	Joined label	Line item	Notes	2024	2023
0	30 June 30 June			30 June	30 June
1	In thousands of tenge Notes 2024 2023	In thousands of tenge	Notes	2024	2023
2	Operating activities	Operating activities
3	Profit before tax 44.112.390 28.537.211	Profit before tax		44.112.390	28.537.211
4	Adjustments to reconcile profit before tax to net cash flows	Adjustments to reconcile profit before tax to net cash flows
5	Depreciation and amortization 25.271.829 25.473.092	Depreciation and amortization		25.271.829	25.473.092
6	Financial expenses 23 6.707.797 6.891.997	Financial expenses	23	6.707.797	6.891.997
7	Financial income 23 (6.003.365) (3.752.316)	Financial income	23	(6.003.365)	(3.752.316)
8	Foreign exchange gain, net (265.387) (489.104)	Foreign exchange gain, net		(265.387)	(489.104)
9	Accrual of provision for expected credit losses 645.061 909.966	Accrual of provision for expected credit losses		645.061	909.966
10	Change in the reserve for obsolete inventory 22 258.752 (3.482)	Change in the reserve for obsolete inventory	22	258.752	(3.482)
11	Loss from disposal of property, plant and equipment and intangible	Loss from disposal of property, plant and equipment and intangible
12	assets 101.628 3.203	assets		101.628	3.203
13	Impairment / (restoration of value) of property, plant and equipment 8.468 (155)	Impairment / (restoration of value) of property, plant and equipment		8.468	(155)
14	Share in the (profit)/loss of the associated company 7 (233.499) 75.725	Share in the (profit)/loss of the associated company	7	(233.499)	75.725
15	Income from government grants (26.622) (26.621)	Income from government grants		(26.622)	(26.621)
16	Working capital adjustments	Working capital adjustments
17	Change in inventories (1.789.826) (1.536.230)	Change in inventories		(1.789.826)	(1.536.230)
18	Change in trade accounts receivable 2.527.944 (2.845.617)	Change in trade accounts receivable		2.527.944	(2.845.617)
19	Change in VAT recoverable and other prepaid taxes 99.017 569.466	Change in VAT recoverable and other prepaid taxes		99.017	569.466
20	Change in other current assets (1.357.303) (674.884)	Change in other current assets		(1.357.303)	(674.884)
21	Change in trade and other accounts payable (4.663.545) (2.484.371)	Change in trade and other accounts payable		(4.663.545)	(2.484.371)
22	Change in contract liabilities 706.883 (493.840)	Change in contract liabilities		706.883	(493.840)
23	Change in taxes payable other than corporate income tax 1.503.071 1.467.709	Change in taxes payable other than corporate income tax		1.503.071	1.467.709
24	Change in other current liabilities (227.203) (608.945)	Change in other current liabilities		(227.203)	(608.945)
25	Change in other non-current liabilities – (13.522)	Change in other non-current liabilities		–	(13.522)
26	67.376.090 50.999.282			67.376.090	50.999.282
27	Interest and commissions paid on loans 27 (219.564) (414.283)	Interest and commissions paid on loans	27	(219.564)	(414.283)
28	Coupon interest paid 27 (13.756.263) (9.002.500)	Coupon interest paid	27	(13.756.263)	(9.002.500)
29	Commissions paid on bank guarantees (58.253) (62.620)	Commissions paid on bank guarantees		(58.253)	(62.620)
30	Corporate income tax paid (5.355.532) (7.368.348)	Corporate income tax paid		(5.355.532)	(7.368.348)
31	Interest received 4.972.534 4.018.258	Interest received		4.972.534	4.018.258
32	Net cash flows received from operating activities 52.959.012 38.169.789	Net cash flows received from operating activities		52.959.012	38.169.789

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

CF — PDF page 12

No Camelot table — OCR (v8) below.

GPU v8 OCR — page 12 (29 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	2024	2023
0	Kazakhstan Electricity Grid Operating Company JSC Interim consolidated financial statements
1	INTERIM CONSOLIDATED STATEMENT OF CASH FLOWS (continued)
2	In thousands of_tenge	2024	2023
3	Investing activities
4	Withdraw of bank deposits	10392460	7253277
5	Replenishment of bank deposits	-5067586	-59.207
6	Change in restricted cash	-90.236	-867.526
7	Gain from sale of property, plant and equipment and intangible	0	3
8	assets	98.29	98.249
9	Purchase of property , plant and equipment	-17865864	-25794585
10	Purchase of intangible assets	-292.401	-157.307
11	Acquisition of debt securities
12	(Bonds of kSamruk Kazynan JSC)	-25000000	-46854824
13	Redemption of debt securities
14	(notes of the National Bank of the RK)	23266765	47555591
15	Repurchase of DSFK bonds by the issuer	412.796	24.108
16	Partial return of funds from Eximbank Kazakhstan	23.552	23.876
17	Net cash flows used in investing activities	-14122.224	-18778348
18	Financial activities
19	Issue of bonds	0	16867599
20	Dividends paid	-21885772	-30167639
21	Repayment of loans	6514.394	4.835
22	Net cash flows_used in financing activities	-22400166	-18135176
23	Net change in cash and cash equivalents	16436622	1256265
24	Effect of exchange rate changes on cash and cash equivalents	-75.381	-74
25	Effect of accrual of provision on expected credit losses on cash
26	and cash equivalents	-52.474	156.125
27	Cash and_cash equivalent_as at January_	45528523	27563092
28	Cash and cash equivalents as at 30 June	61837290	28901077

✓	Balance sheet identity (A = L + E)	TA (1,002,926) ≈ TL (303,927) + TE (698,999); residual +0 within 1%.
✓	Net debt formula	net_debt 98,716 matches \|debt_short\|+\|debt_long\|+\|other\|+\|NCI\|−\|cash\| = 98,716.
✓	EBITDA = OP + D&A	EBITDA (70,915) ≈ OP (45,643) + D&A (25,272) = 70,915.
✓	Net profit vs operating profit	Net profit (35,165) sits within a plausible band vs operating profit (45,643).
✓	Cash ≤ total assets	Cash (61,837) ≤ total assets (1,002,926).

KEGC 2024-06-30 H1 — report review

Metric mapping (value → extracted evidence)

Consistency checks · All checks passed

Statement pages (discovery)

Statement previews & reconstructed tables

P&L

BS

CF

Formulas used