# FREEDOM HOLDING CORP. (FRHC) FY2027 Q1 P&L / Income Statement - Company: FREEDOM HOLDING CORP. (FRHC) - Period: 2026-04-01 to 2026-06-30 - Filing: Q1 FY2027 10-Q, filed 2026-08-10, accession number 0000924805-26-000047 - Page: https://plicit.ai/financials/frhc/fy2027-q1-income-statement - Chart image: https://plicit.ai/charts/frhc-fy2027-q1-income-statement-sankey.png ## Chart details: Revenue by Product and Service Income statement for 2026-04-01 through 2026-06-30. View: Revenue categories. Revenue uses this breakdown; costs and expenses retain the consolidated categories. - **TOTAL REVENUE, NET**: 732,527,000 US dollars - **Cost of sales**: 35,244,000 US dollars - **Gross profit (calculated)**: 697,283,000 US dollars - **Operating expenses (calculated)**: 656,449,000 US dollars - **Operating profit (calculated)**: 40,834,000 US dollars - **Other income (expense), net (calculated)**: 0 US dollars - **INCOME BEFORE INCOME TAX**: 40,834,000 US dollars - **Income tax expense**: 9,174,000 US dollars - **NET INCOME**: 31,660,000 US dollars - **Fee and commission income**: 156,734,000 US dollars - **Net gain on trading securities**: 79,778,000 US dollars - **Interest income**: 295,106,000 US dollars - **Net gain/(loss) on foreign exchange operations**: 13,726,000 US dollars - **Net gain/(loss) on derivative**: 9,853,000 US dollars - **Sales of goods and services**: 41,510,000 US dollars - **Other income**: 11,645,000 US dollars - **Net insurance revenue**: 124,175,000 US dollars - **Fee and commission expense**: 31,289,000 US dollars - **Interest expense**: 177,563,000 US dollars - **Payroll and bonuses**: 153,127,000 US dollars - **Professional services**: 10,004,000 US dollars - **Stock compensation expense**: 23,235,000 US dollars - **Advertising and sponsorship expense (including for the three month ended $11,831 and $5,513 from related parties)**: 35,785,000 US dollars - **General and administrative expense**: 76,205,000 US dollars - **Allowance for expected credit losses**: 17,659,000 US dollars - **Insurance claims and policyholder benefits, net of reinsurance**: 131,582,000 US dollars ### Chart connections - Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income. - Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income. ## Chart details: Revenue by Geography - Page: https://plicit.ai/financials/frhc/fy2027-q1-income-statement/revenue-by-geography - Chart image: https://plicit.ai/charts/frhc-fy2027-q1-revenue-by-geography-sankey.png Income statement for 2026-04-01 through 2026-06-30. View: Geography. Revenue uses this breakdown; costs and expenses retain the consolidated categories. - **TOTAL REVENUE, NET**: 732,527,000 US dollars - **Cost of sales**: 35,244,000 US dollars - **Gross profit (calculated)**: 697,283,000 US dollars - **Operating expenses (calculated)**: 656,449,000 US dollars - **Operating profit (calculated)**: 40,834,000 US dollars - **Other income (expense), net (calculated)**: 0 US dollars - **INCOME BEFORE INCOME TAX**: 40,834,000 US dollars - **Income tax expense**: 9,174,000 US dollars - **NET INCOME**: 31,660,000 US dollars - **KAZAKHSTAN**: 612,151,000 US dollars - **ARMENIA**: 65,162,000 US dollars - **CYPRUS**: 47,896,000 US dollars - **UNITED STATES**: 2,338,000 US dollars - **Other**: 4,980,000 US dollars - **Fee and commission expense**: 31,289,000 US dollars - **Interest expense**: 177,563,000 US dollars - **Payroll and bonuses**: 153,127,000 US dollars - **Professional services**: 10,004,000 US dollars - **Stock compensation expense**: 23,235,000 US dollars - **Advertising and sponsorship expense (including for the three month ended $11,831 and $5,513 from related parties)**: 35,785,000 US dollars - **General and administrative expense**: 76,205,000 US dollars - **Allowance for expected credit losses**: 17,659,000 US dollars - **Insurance claims and policyholder benefits, net of reinsurance**: 131,582,000 US dollars ### Chart connections - Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income. - Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income. ## Chart details: Revenue by Business Segment - Page: https://plicit.ai/financials/frhc/fy2027-q1-income-statement/revenue-by-business-segment - Chart image: https://plicit.ai/charts/frhc-fy2027-q1-revenue-by-business-segment-sankey.png Income statement for 2026-04-01 through 2026-06-30. View: Business segment. Revenue and costs use their disclosed categories. - **TOTAL REVENUE, NET**: 732,527,000 US dollars - **Cost of sales**: 35,244,000 US dollars - **Gross profit (calculated)**: 697,283,000 US dollars - **Operating expenses (calculated)**: 656,449,000 US dollars - **Operating profit (calculated)**: 40,834,000 US dollars - **Other income (expense), net (calculated)**: 0 US dollars - **INCOME BEFORE INCOME TAX**: 40,834,000 US dollars - **Income tax expense**: 9,174,000 US dollars - **NET INCOME**: 31,660,000 US dollars - **Brokerage revenue**: 282,557,000 US dollars - **Banking revenue**: 225,226,000 US dollars - **Insurance revenue**: 150,857,000 US dollars - **Other revenue**: 73,887,000 US dollars - **Brokerage cost of revenue**: 0 US dollars - **Banking cost of revenue**: 0 US dollars - **Insurance cost of revenue**: 0 US dollars - **Other cost of revenue**: 35,244,000 US dollars - **Fee and commission expense**: 31,289,000 US dollars - **Interest expense**: 177,563,000 US dollars - **Payroll and bonuses**: 153,127,000 US dollars - **Professional services**: 10,004,000 US dollars - **Stock compensation expense**: 23,235,000 US dollars - **Advertising and sponsorship expense (including for the three month ended $11,831 and $5,513 from related parties)**: 35,785,000 US dollars - **General and administrative expense**: 76,205,000 US dollars - **Allowance for expected credit losses**: 17,659,000 US dollars - **Insurance claims and policyholder benefits, net of reinsurance**: 131,582,000 US dollars ### Chart connections - Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income. - Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income. ## Chart details: Revenue by Business Segment by Geography - Page: https://plicit.ai/financials/frhc/fy2027-q1-income-statement/revenue-by-business-segment-by-geography - Chart image: https://plicit.ai/charts/frhc-fy2027-q1-revenue-by-business-segment-by-geography-sankey.png Income statement for 2026-04-01 through 2026-06-30. View: Segments by Geographical. Revenue uses this breakdown; costs and expenses retain the consolidated categories. - **TOTAL REVENUE, NET**: 732,527,000 US dollars - **Cost of sales**: 35,244,000 US dollars - **Gross profit (calculated)**: 697,283,000 US dollars - **Operating expenses (calculated)**: 656,449,000 US dollars - **Operating profit (calculated)**: 40,834,000 US dollars - **Other income (expense), net (calculated)**: 0 US dollars - **INCOME BEFORE INCOME TAX**: 40,834,000 US dollars - **Income tax expense**: 9,174,000 US dollars - **NET INCOME**: 31,660,000 US dollars - **Banking - ARMENIA**: 0 US dollars - **Banking - CYPRUS**: 0 US dollars - **Banking - KAZAKHSTAN**: 225,132,000 US dollars - **Banking - UNITED STATES**: 0 US dollars - **Banking - Other**: 94,000 US dollars - **Brokerage - ARMENIA**: 65,162,000 US dollars - **Brokerage - CYPRUS**: 40,824,000 US dollars - **Brokerage - KAZAKHSTAN**: 173,053,000 US dollars - **Brokerage - UNITED STATES**: 1,766,000 US dollars - **Brokerage - Other**: 1,752,000 US dollars - **Insurance - ARMENIA**: 0 US dollars - **Insurance - CYPRUS**: 0 US dollars - **Insurance - KAZAKHSTAN**: 150,857,000 US dollars - **Insurance - UNITED STATES**: 0 US dollars - **Insurance - Other**: 0 US dollars - **Other - ARMENIA**: 0 US dollars - **Other - CYPRUS**: 7,072,000 US dollars - **Other - KAZAKHSTAN**: 63,109,000 US dollars - **Other - UNITED STATES**: 572,000 US dollars - **Other - Other**: 3,134,000 US dollars - **Fee and commission expense**: 31,289,000 US dollars - **Interest expense**: 177,563,000 US dollars - **Payroll and bonuses**: 153,127,000 US dollars - **Professional services**: 10,004,000 US dollars - **Stock compensation expense**: 23,235,000 US dollars - **Advertising and sponsorship expense (including for the three month ended $11,831 and $5,513 from related parties)**: 35,785,000 US dollars - **General and administrative expense**: 76,205,000 US dollars - **Allowance for expected credit losses**: 17,659,000 US dollars - **Insurance claims and policyholder benefits, net of reinsurance**: 131,582,000 US dollars ### Chart connections - Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income. - Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income.