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KZAP 2024-12-31 FY — report review

Status: OK — неполно — см. пустые метрики ниже; 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/KZAP/2024-12-31_FY_ofr-eng-12m-2024-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

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 16

Camelot table (pages 16, primary page 16).

#	Joined label	Line item
0	The Group made an investment of USD 24.25 million in March 2022 (equivalent to KZT 12,368 million), which constituted 32.7% of the	The Group made an investment of USD 24.25 million in March 2022 (equivalent to KZT 12,368 million
1	entity's equity. The Group does not have a significant influence on the management operations of the entity, and the Group therefore	entity's equity. The Group does not have a significant influence on the management oper
2	recognizes this investment at fair value through profit or loss and does not increase the number of entities within the Holding. As at the	recognizes this investment at fair value through profit or loss and does not increase the number of
3	December 31, 2023, the Group classifies ANU Energy as “other investments” within other financial assets in the consolidated financial	December 31, 2023, the Group classifies ANU Energy as “other investments” within other financial
4	statements.	statements.
5	7 On March 29, 2023, the Taiqonyr Qyshqyl Zauyty LLP (TQZ), implementing the project for the construction of a sulphuric acid plant in the	7 On March 29, 2023, the Taiqonyr Qyshqyl Zauyty LLP (TQZ), implementing the project for the constru
6	Sozak district of the Turkestan region, was registered. The founders of the TQZ were: Kazatomprom (49%) and Kazatomprom’s	Sozak district of the Turkestan region, was registered. The founders of the TQZ were:
7	subsidiaries: RU-6 LLP (25%), and Kazatomprom-SaUran LLP (26%). In January 2024, as part of the restructuring aimed at simplifying and	subsidiaries: RU-6 LLP (25%), and Kazatomprom-SaUran LLP (26%). In January 2024, as part of the rest
8	optimising the ownership structure, Kazatomprom sold a 49% stake in the charter capital of the TQZ to Kazatomprom-SaUran LLP. Further,	optimising the ownership structure, Kazatomprom sold a 49% stake in the charter capital of the TQZ t
9	Kazatomprom-SaUran LLP sold its 60% stake in TQZ to Ballestra's local partner, reducing Kazatomprom's indirect stake in TQZ to 40%.	Kazatomprom-SaUran LLP sold its 60% stake in TQZ to Ballestra's local partner, reducing Kazatomprom'
10	8 On June 22, 2022, Kyiv Economic Court declared JV UKR TVS СJSC bankrupt and a liquidation procedure was introduced. The Kyiv	8 On June 22, 2022, Kyiv Economic Court declared JV UKR TVS СJSC bankrupt and a liquidation procedur
11	Economic Court extended the bankruptcy procedures for JV UKR TVS CJSC.	Economic Court extended the bankruptcy procedures for JV UKR TVS CJSC.

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 17

Camelot table (pages 17, primary page 17).

#	Joined label	Line item	1 January 2024
0	www.kazatomprom.kz.	www.kazatomprom.kz.
1	Changes in the Group structure		Changes in the Group structure
2	In 2024, the Group completed the following transactions:	In 2024, the Group completed the following transactions:
3	 Beginning from 1 January 2024 the Group consolidates JV Budenovskoye LLP as a subsidiary, with		Beginning from 1 January 2024 the Group consolidates JV Budenovskoye LLP as a subsidiary, with
4	the Group's ownership stake remaining unchanged at 51% through having majority of the voting rights		the Group's ownership stake remaining unchanged at 51% through having majority of the voting rights
5	and representation in the Supervisory Board. The Group did not make any cash payments to gain		and representation in the Supervisory Board. The Group did not make any cash payments to ga
6	control. Net gain from business combination presented in the Consolidated Statement of Profit or Loss		control. Net gain from business combination presented in the Consolidated Statement of Profit or Los
7	and Other Comprehensive Income is KZT 295,719 mln.		and Other Comprehensive Income is KZT 295,719 mln.

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

BS

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

BS — PDF page 32

Camelot table (pages 32, primary page 32).

#	Joined label	Line item	2024	2023	Change
0	The Group manages its liquidity requirements to ensure the continued availability of cash sufficient to meet its	The Group manages its liquidity requirements to ensure the continued availability of cash sufficient
1	obligations on time, avoid unacceptable losses, and settle its financial obligations without jeopardizing its	obligations on time, avoid unacceptable losses, and settle its financial obligations with
2	reputation.	reputation.
3	(KZT million) 2024 2023 Change	(KZT million)	2024	2023	Change
4	Cash and cash equivalents 294,385 211,912 39%	Cash and cash equivalents	294,385	211,912	39%
5	Term deposit (deemed as cash equivalents) 28 8 250%	Term deposit (deemed as cash equivalents)	28	8	250%
6	Total cash 294,413 211,920 39%	Total cash	294,413	211,920	39%
7	Undrawn borrowing facilities 101,346 115,004 (12%)	Undrawn borrowing facilities	101,346	115,004	(12%)
8	Total cash, including term deposits, at 31 December 2024 amounted to KZT 294,413 million, compared to	Total cash, including term deposits, at 31 December 2024 amounted to KZT 294,413 million,

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

BS — PDF page 33

Camelot table (pages 33, primary page 33).

#	Joined label	Line item	2024	2023	Change
0	9.3 Working capital	9.3 Working capital
1	The table below provides a breakdown of the Group’s working capital in 2024 and 2023.	The table below provides a breakdown of the Group’s working capital in 2024 and 2023.
2	(KZT million) 2024 2023 Change	(KZT million)	2024	2023	Change
3	Inventory 388,157 423,314 (8%)	Inventory	388,157	423,314	(8%)
4	Receivables 676,161 430,319 57%	Receivables	676,161	430,319	57%
5	Recoverable VAT 219,672 146,450 50%	Recoverable VAT	219,672	146,450	50%
6	Other financial assets1 20,393 49,399 (59%)	Other financial assets1	20,393	49,399	(59%)
7	Other non-financial assets 18,235 19,398 (6%)	Other non-financial assets	18,235	19,398	(6%)
8	CIT prepayment 9,508 9,536 (0%)	CIT prepayment	9,508	9,536	(0%)
9	Payables (281,672) (176,011) 60%	Payables	(281,672)	(176,011)	60%
10	Employee remuneration liabilities (399) (326) 22%	Employee remuneration liabilities	(399)	(326)	22%
11	Income tax liabilities (7,482) (5,022) 49%	Income tax liabilities	(7,482)	(5,022)	49%
12	Other taxes and compulsory payments liabilities (47,931) (37,437) 28%	Other taxes and compulsory payments liabilities	(47,931)	(37,437)	28%
13	Other current liabilities (27,701) (116,540) >100%	Other current liabilities	(27,701)	(116,540)	>100%
14	Net working capital 966,941 743,080 30%	Net working capital	966,941	743,080	30%
15	1 Excludes term deposits in amount of KZT 28 million in 2024 (2023: KZT 8 million) as these deemed as equivalent to cash (see Section	1 Excludes term deposits in amount of KZT 28 million in 2024 (2023: KZT 8 million) as these deemed a

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

CF

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CF — PDF page 33

No Camelot table — OCR (v8) below.

GPU v8 OCR — page 33 (44 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	Column 4
0	9.3 Working capital
1	The table below provides a breakdown of the Group's working capital in 2024 and 2023_
2	(KZT million)	2024	2023
3	Inventory	388157	423314	-8
4	Receivables	676161	430319	57
5	Recoverable VAT	219672	146450	50
6	Other financial assets"	20393	49399	59
7	Other non-financial assets	18235	19398	6
8	CIT prepayment	9508	9536	0
9	Payables	281.672	-176011	60
10	Employee remuneration liabilities	-399	-326	22
11	Income tax liabilities	482	-5022	4
12	Other taxes and compulsory payments liabilities	-47931	-37437	28
13	Other current liabilities	-27701	-116540	100
14	Net working capital	966941	743080	30
15	Excludes term deposits in amount 0f KZT 28 million in 2024 (2023: KZT 8 million) as these deemed as equivalent to cash (see Section		1
16	9.1 Cash and available ource of financing):
17	An increase in receivables was mainly due to growth of revenues in 2024 (see Section 6.2 Consolidated revenue	4	2	0
18	and other financial metrics):
19	Recoverable VAT significantly increased and totalled KZT 219,672 million due to an increase in cost of uranium
20	purchased by the Company from its subsidiaries_ JOs_			3
21	prices (see Section 5.8 Transactions with subsidiaries, JVs, JOs and Associates).
22	Other financial assets are mainly represented by the Group's investments in short-term debt securities issued
23	by the National Bank of the Republic of Kazakhstan, the U.S Department of the Treasury, and international
24	financial institutions_ As at 31 December 2024, these investments amounted to KZT 20,393 million:	22	393000	0
25	An increase in payables was mainly due to the increase in cost of uranium purchased by the Company from its
26	JVs and associates_
27	Other current liabilities as at 31 December 2023 included liabilities under a short-term inventory loan agreement
28	of uranium for KZT 91,151 million (revalued at a fair value), concluded between the Group and ANU Energy;
29	which was returned in 2024.	5	3
30	required to mitigate logistical risks that could affect the timely delivery of Kazakh uranium to Western conversion
31	facilities due to the current unstable geopolitical situation.
32	The Group's net working capital remained positive during all periods under review:
33	The following table sets forth the components of the Group's inventories in 2024 and 2023:	2024	23	0
34	(KZT million)	2024	2023
35	Finished goods and goods for resale	317727	331494	-4
36	Including uranium products	314367	328015	-4
37	Work-in-process	36712	62496	41
38	Raw materials	30549	26451	15
39	Other materials	3582	2793	28
40	Spare parts	974	1800	46
41	Fuel	1283	1233	4
42	Provision for obsolescence and write-down to net realizable value	-2670	-2953	10
43	Total inventories	388157	423314	-8

CF — PDF page 34

Camelot table (pages 34, primary page 34).

#	Joined label	Line item	2024	2023
0	The following cash flow discussion is based on, and should be read in conjunction with the Financial Statements	The following cash flow discussion is based on, and should be read in conjunction with the Financial
1	and related notes.	and related notes.
2	The following table provides the Group’s consolidated cash flows in 2024 and 2023:	The following table provides the Group’s consolidated cash flows in 2024 and 2023:
3	(KZT million) 2024 2023	(KZT million)	2024	2023
Operating activities
4	Cash flows from operating activities1 516,487 432,225	Cash flows from operating activities1	516,487	432,225
5	Cash flows from/(used in) investing activities (42,415) (61,200)	Cash flows from/(used in) investing activities	(42,415)	(61,200)
6	Cash flows (used in) financing activities (415,264) (319,425)	Cash flows (used in) financing activities	(415,264)	(319,425)
7	Net increase/(decrease) in cash and cash equivalents 58,808 51,600	Net increase/(decrease) in cash and cash equivalents	58,808	51,600
8	1 Includes income tax and interest paid.	1 Includes income tax and interest paid.
9	9.4.1 Cash Flows from Operating Activities	9.4.1	Cash Flows from Operating Activities
10	Operating cash flows in 2024 totalled KZT 516,487 million, a significant increase compared to	Operating	cash flows in 2024 totalled KZT 516,487 million, a significant increase compared to
11	KZT 432,225 million in 2023 mainly due to:	KZT 432,225 million in 2023 mainly due to:
12	 KZT 314,230 million increase in cash receipts from customers and under swap transactions during 2024		KZT 314,230 million increase in cash receipts from customers and under swap transactions during 2024
13	compared to 2023, due to a growth in the average realized price associated with an increase in the spot		compared to 2023, due to a growth in the average realized price associated with an increase in the s
14	price for U3O8;		price for U3O8;
15	 KZT 29,501 million increase in 2023 inflows from VAT refunds from the budget.		KZT 29,501 million increase in 2023 inflows from VAT refunds from the budget.
16	Offset by:	Offset by:
17	 KZT 72,642 million increase in cash payments to suppliers and under swap transactions during 2024		KZT 72,642 million increase in cash payments to suppliers and under swap transactions during 2024
18	compared to 2023, due to a growth in the spot price for U3O8 as well as inflationary pressure on		compared to 2023, due to a growth in the spot price for U3O8 as well as inflationary
19	materials and supplies;		materials and supplies;
20	 KZT 77,717 million due to an increase in other taxes paid, primarily from the higher amount of accrued		KZT 77,717 million due to an increase in other taxes paid, primarily from the higher amount of accru
21	value-added tax resulting from an increase in intra-group sales within the territory of Republic of		value-added tax resulting from an increase in intra-group sales within the territory of
22	Kazakhstan, along with an in increase in the mineral extraction tax (see Section 5.4 Taxation and		Kazakhstan, along with an in increase in the mineral extraction tax (see Section 5.4 T
23	Mineral Extraction Tax (“MET”));		Mineral Extraction Tax (“MET”));
24	 KZT 76,110 million increase in income tax paid due to an increase in profit before tax (see Section 6.9		KZT 76,110 million increase in income tax paid due to an increase in profit before tax (see Section
25	Profit before tax and tax expense).		Profit before tax and tax expense).

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)
• EBITDA: computed as operating_profit + da