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10-Q Filing

FREEDOM HOLDING CORP. CIK: 924805 Q3 2019
Filing Information
Form Type 10-Q
Accession Number 0001654954-19-001385
Period End Date 20181231
Filing Date 20190212
Fiscal Year 2019
Fiscal Period Q3
XBRL Instance frhc-20181231.xml
Filing Contents

This filing contains the following financial statements:

Balance Sheet 38 line items
Line Item Tag Value Unit Period
Preferred stock, par value PreferredStockParOrStatedValuePerShare $0.00 USD Point-in-time
Cash and cash equivalents CashAndCashEquivalentsAtCarryingValue $41.42M USD Point-in-time
Restricted cash RestrictedCash $27.10M USD Point-in-time
Preferred stock, authorized shares PreferredStockSharesAuthorized 20.00M shares Point-in-time
Preferred stock, issued shares PreferredStockSharesIssued 0.00 shares Point-in-time
Trading securities MarketableSecurities $154.54M USD Point-in-time
Available-for-sale securities, at fair value AvailableForSaleSecurities $1.00K USD Point-in-time
Preferred stock, outstanding shares PreferredStockSharesOutstanding 0.00 shares Point-in-time
Brokerage and other receivables, net BrokerageAndOtherReceivablesNet $52.84M USD Point-in-time
Common stock, par value CommonStockParOrStatedValuePerShare $0.00 USD Point-in-time
Loans issued LoansReceivable $2.34M USD Point-in-time
Common stock, authorized shares CommonStockSharesAuthorized 500.00M shares Point-in-time
Common stock, issued shares CommonStockSharesIssued 58.04M shares Point-in-time
Deferred tax assets DeferredIncomeTaxAssetsNet $878.00K USD Point-in-time
Fixed assets, net PropertyPlantAndEquipmentNet $5.03M USD Point-in-time
Common stock, outstanding shares CommonStockSharesOutstanding 58.04M shares Point-in-time
Intangible assets, net IntangibleAssetsNetExcludingGoodwill $4.21M USD Point-in-time
Goodwill Goodwill $2.86M USD Point-in-time
Other assets, net OtherAssets $4.13M USD Point-in-time
TOTAL ASSETS Assets $295.36M USD Point-in-time
Securities sold, not yet purchased - at fair value FinancialInstrumentsSoldNotYetPurchasedMortgagesMortgageBackedAndAssetBackedSecurities - USD Point-in-time
Loans received LoansReceivedCurrent $3.97M USD Point-in-time
Debt securities issued DebtSecuritiesIssuedNet $26.57M USD Point-in-time
Customer liabilities CustomerLiabilities $58.60M USD Point-in-time
Trade payables TradePayables $16.35M USD Point-in-time
Deferred distribution payments DeferredDistributionPayments $8.53M USD Point-in-time
Securities repurchase agreement obligation SecuritiesSoldUnderAgreementsToRepurchase $68.18M USD Point-in-time
Current income tax liability TaxesPayableCurrent $82.00K USD Point-in-time
Other liabilities OtherLiabilities $1.63M USD Point-in-time
TOTAL LIABILITIES Liabilities $183.92M USD Point-in-time
Commitments and Contingent Liabilities (Note 20) CommitmentsAndContingencies - USD Point-in-time
Preferred stock - $0.001 par value; 20,000,000 shares authorized, no shares issued or outstanding PreferredStockValue - USD Point-in-time
Common stock - $0.001 par value; 500,000,000 shares authorized; 58,043,212 and 58,033,212 shares issued and outstanding as of December 31, 2018 and March 31, 2018, respectively CommonStockValue $58.00K USD Point-in-time
Additional paid in capital AdditionalPaidInCapitalCommonStock $98.13M USD Point-in-time
Retained earnings RetainedEarningsAccumulatedDeficit $38.63M USD Point-in-time
Accumulated other comprehensive loss AccumulatedOtherComprehensiveIncomeLossNetOfTax $-25.37M USD Point-in-time
TOTAL STOCKHOLDERS' EQUITY StockholdersEquity $111.44M USD Point-in-time
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY LiabilitiesAndStockholdersEquity $295.36M USD Point-in-time
Income Statement 46 line items
Line Item Tag Value Unit Period
Fee and commission income FeeAndCommissionIncome $12.27M USD 1 Quarter
Fee and commission income FeeAndCommissionIncome $31.03M USD 3 Qtrs
Net gain/(loss) on trading securities MarketableSecuritiesGainLoss $12.67M USD 3 Qtrs
Net gain/(loss) on trading securities MarketableSecuritiesGainLoss $11.64M USD 1 Quarter
Interest income InvestmentIncomeInterest $2.98M USD 1 Quarter
Interest income InvestmentIncomeInterest $11.82M USD 3 Qtrs
Net gain on derivatives GainLossOnDerivativeInstrumentsNetPretax - USD 3 Qtrs
Net gain on derivatives GainLossOnDerivativeInstrumentsNetPretax - USD 1 Quarter
Net gain/(loss) on foreign exchange operations ForeignCurrencyTransactionGainLossBeforeTax $-3.75M USD 3 Qtrs
Net gain/(loss) on foreign exchange operations ForeignCurrencyTransactionGainLossBeforeTax $-498.00K USD 1 Quarter
TOTAL REVENUE, NET Revenues $51.78M USD 3 Qtrs
TOTAL REVENUE, NET Revenues $26.39M USD 1 Quarter
Interest expense InterestExpense $11.47M USD 3 Qtrs
Interest expense InterestExpense $3.18M USD 1 Quarter
Fee and commission expense NoninterestExpenseCommissionExpense $1.42M USD 1 Quarter
Fee and commission expense NoninterestExpenseCommissionExpense $3.15M USD 3 Qtrs
Operating expense OperatingExpenses $31.27M USD 3 Qtrs
Operating expense OperatingExpenses $12.12M USD 1 Quarter
Other expense, net OtherExpenses $229.00K USD 1 Quarter
Other expense, net OtherExpenses $581.00K USD 3 Qtrs
Loss from disposal of subsidiary GainLossOnSaleOfShareInSubsidiary - USD 1 Quarter
Loss from disposal of subsidiary GainLossOnSaleOfShareInSubsidiary $-15.00K USD 3 Qtrs
TOTAL EXPENSE CostsAndExpenses $46.49M USD 3 Qtrs
TOTAL EXPENSE CostsAndExpenses $16.95M USD 1 Quarter
NET INCOME/(LOSS) BEFORE INCOME TAX IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic $5.29M USD 3 Qtrs
NET INCOME/(LOSS) BEFORE INCOME TAX IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic $9.45M USD 1 Quarter
Income tax (expense)/benefit IncomeTaxExpenseBenefit $545.00K USD 1 Quarter
Income tax (expense)/benefit IncomeTaxExpenseBenefit $1.01M USD 3 Qtrs
NET INCOME/(LOSS) NetIncomeLoss $8.90M USD 1 Quarter
NET INCOME/(LOSS) NetIncomeLoss $4.28M USD 3 Qtrs
Change in unrealized gain on investments available-for-sale, net of tax effect OtherComprehensiveIncomeChangeInUnrealizedGainOnInvestmentsAvailableForSaleNetOfTaxEffect - USD 1 Quarter
Change in unrealized gain on investments available-for-sale, net of tax effect OtherComprehensiveIncomeChangeInUnrealizedGainOnInvestmentsAvailableForSaleNetOfTaxEffect - USD 3 Qtrs
Reclassification adjustment relating to available-for-sale investments disposed of in the period, net of tax effect OtherComprehensiveIncomeReclassificationAdjustmentRelatingToAvailableForSaleInvestmentsDisposedOfInPeriodNetOfTaxEffect $22.00K USD 3 Qtrs
Reclassification adjustment relating to available-for-sale investments disposed of in the period, net of tax effect OtherComprehensiveIncomeReclassificationAdjustmentRelatingToAvailableForSaleInvestmentsDisposedOfInPeriodNetOfTaxEffect - USD 1 Quarter
Foreign currency translation adjustments, net of tax effect OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax $-5.60M USD 1 Quarter
Foreign currency translation adjustments, net of tax effect OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax $-17.84M USD 3 Qtrs
COMPREHENSIVE INCOME/(LOSS) ComprehensiveIncomeNetOfTax $3.30M USD 1 Quarter
COMPREHENSIVE INCOME/(LOSS) ComprehensiveIncomeNetOfTax $-13.54M USD 3 Qtrs
BASIC NET INCOME/(LOSS) PER COMMON SHARE (In US Dollars) EarningsPerShareBasic $0.07 USD 3 Qtrs
BASIC NET INCOME/(LOSS) PER COMMON SHARE (In US Dollars) EarningsPerShareBasic $0.15 USD 1 Quarter
DILUTED NET INCOME/(LOSS) PER COMMON SHARE (In US Dollars) EarningsPerShareDiluted $0.07 USD 3 Qtrs
DILUTED NET INCOME/(LOSS) PER COMMON SHARE (In US Dollars) EarningsPerShareDiluted $0.15 USD 1 Quarter
Weighted average number of shares (basic) WeightedAverageNumberOfSharesOutstandingBasic 58.04M shares 1 Quarter
Weighted average number of shares (basic) WeightedAverageNumberOfSharesOutstandingBasic 58.04M shares 3 Qtrs
Weighted average number of shares (diluted) WeightedAverageNumberOfDilutedSharesOutstanding 58.25M shares 1 Quarter
Weighted average number of shares (diluted) WeightedAverageNumberOfDilutedSharesOutstanding 58.23M shares 3 Qtrs
Cash Flow Statement 43 line items
Line Item Tag Value Unit Period
Net income NetIncomeLoss $8.90M USD 1 Quarter
Net income NetIncomeLoss $4.28M USD 3 Qtrs
Depreciation and amortization DepreciationAmortizationAndAccretionNet $1.50M USD 3 Qtrs
Loss on sale of fixed assets GainLossOnSaleOfPropertyPlantEquipment $-31.00K USD 3 Qtrs
Change in deferred taxes IncreaseDecreaseInDeferredIncomeTaxes $260.00K USD 3 Qtrs
Stock compensation expense ShareBasedCompensation $2.53M USD 3 Qtrs
Unrealized loss/(gain) on trading securities MarketableSecuritiesGainLossExcludingOtherThanTemporaryImpairments $-9.62M USD 3 Qtrs
Net gain on derivative DerivativeGainLossOnDerivativeNet - USD 3 Qtrs
Net change in accrued interest IncreaseDecreaseInInterestPayableNet $75.00K USD 3 Qtrs
Allowance for receivables AllowanceForDoubtfulAccountsReceivablePeriodIncreaseDecrease $350.00K USD 3 Qtrs
Trading securities IncreaseDecreaseInTradingSecurities $-14.28M USD 3 Qtrs
Brokerage and other receivables IncreaseDecreaseInOtherReceivables $28.97M USD 3 Qtrs
Loans issued IncreaseDecreaseInOtherLoans $-5.64M USD 3 Qtrs
Other assets IncreaseDecreaseInOtherOperatingAssets $292.00K USD 3 Qtrs
Customer liabilities IncreaseDecreaseInCustomerLiabilities $32.62M USD 3 Qtrs
Current income tax liability IncreaseDecreaseInAccruedIncomeTaxesPayable $81.00K USD 3 Qtrs
Trade payables IncreaseDecreaseInAccountsPayableTrade $4.93M USD 3 Qtrs
Securities sold, not yet purchased IncreaseDecreaseInFinancialInstrumentsSoldNotYetPurchased $-1.07M USD 3 Qtrs
Other liabilities IncreaseDecreaseInOtherOperatingLiabilities $526.00K USD 3 Qtrs
Net cash flows from/used in operating activities NetCashProvidedByUsedInOperatingActivitiesContinuingOperations $45.88M USD 3 Qtrs
Purchase of fixed assets PaymentsToAcquirePropertyPlantAndEquipment $4.31M USD 3 Qtrs
Proceeds from sale of fixed assets ProceedsFromSaleOfPropertyPlantAndEquipment $268.00K USD 3 Qtrs
Proceeds from sale of intangible assets ProceedsFromSaleOfIntangibleAssets - USD 3 Qtrs
Proceeds from sale/(purchase) of available-for-sale securities, at fair value GainLossOnSaleOfInvestments $-235.00K USD 3 Qtrs
Consideration paid for Asyl PaymentsToAcquireBusinessesGross $2.24M USD 3 Qtrs
Cash received from acquisitions CashAcquiredFromAcquisition - USD 3 Qtrs
Net cash flows used in investing activities NetCashProvidedByUsedInInvestingActivitiesContinuingOperations $-6.05M USD 3 Qtrs
Proceeds from/(repurchase of) securities repurchase agreement obligations ProceedsFromRepurchaseOfSecuritiesRepurchaseAgreementObligation $-65.24M USD 3 Qtrs
Proceeds from issuance of debt securities ProceedsFromIssuanceOfDebtSecurities $22.06M USD 3 Qtrs
Repurchase of debt securities RepurchaseOfDebtSecurities $3.35M USD 3 Qtrs
Proceeds from loans received ProceedsFromLoansReceived $5.62M USD 3 Qtrs
Repayment of loans RepaymentOfLoansReceived $-8.14M USD 3 Qtrs
Capital contributions ProceedsFromCapitalContributions $245.00K USD 3 Qtrs
Private placement ProceedsFromIssuanceOfPrivatePlacement - USD 3 Qtrs
Net cash flows used in/from financing activities NetCashProvidedByUsedInFinancingActivitiesContinuingOperations $-48.81M USD 3 Qtrs
Effect of changes in foreign exchange rates on cash and cash equivalents EffectOfExchangeRateOnCashAndCashEquivalents $-10.19M USD 3 Qtrs
NET CHANGE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH CashAndCashEquivalentsPeriodIncreaseDecrease $-19.16M USD 3 Qtrs
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, BEGINNING OF PERIOD CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents $87.69M USD Point-in-time
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, BEGINNING OF PERIOD CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents $68.53M USD Point-in-time
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, END OF PERIOD CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents $87.69M USD Point-in-time
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, END OF PERIOD CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents $68.53M USD Point-in-time
Cash paid for interest InterestPaidNet $10.65M USD 3 Qtrs
Income tax paid IncomeTaxesPaid $417.00K USD 3 Qtrs

Data is extracted from SEC EDGAR XBRL filings. Values shown are as reported in the filing.

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