Joint Stock Company Kaspi.kz (KSPI)

KSPI Balance Sheet

Financials in millions KZT. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	506,634	820,466	615,360	342,101	330,409	239,140
Cash & Short-Term Investments	506,634	820,466	615,360	342,101	330,409	239,140
Cash Growth	-4.14%	33.33%	79.88%	3.54%	38.17%	41.95%
Accounts Receivable	5,244,716	4,235,957	3,154,810	2,430,737	1,404,554	1,292,104
Other Receivables	35,050	34,842	29,166	60,497	45,607	45,294
Receivables	5,279,766	4,270,799	3,183,976	2,491,234	1,450,161	1,337,398
Restricted Cash	52,679	47,110	42,917	32,734	27,659	25,243
Other Current Assets	1,350	30,515	29,371	11,269	24,851	9,865
Total Current Assets	5,840,429	5,168,890	3,871,624	2,877,338	1,833,080	1,611,646
Property, Plant & Equipment	205,224	142,729	116,537	70,959	60,187	52,780
Long-Term Investments	1,429,940	1,377,130	1,076,242	606,462	865,847	473,255
Goodwill	-	34,078	-	-	-	-
Other Intangible Assets	-	31,617	15,303	14,142	9,829	8,205
Other Long-Term Assets	145,018	67,488	41,941	39,023	37,799	41,695
Total Assets	7,620,611	6,821,932	5,121,647	3,607,924	2,806,742	2,187,581
Accrued Expenses	-	15,145	13,600	9,217	7,606	4,109
Short-Term Debt	22,871	154	16,119	75,524	-	3,000
Current Portion of Long-Term Debt	-	-	-	-	10,230	-
Current Income Taxes Payable	-	1,096	5,957	8,609	854	1,084
Other Current Liabilities	999,088	1,082,804	884,564	652,501	483,080	294,431
Total Current Liabilities	1,021,959	1,099,199	920,240	745,851	501,770	302,624
Long-Term Debt	138,797	161,837	208,299	208,344	206,890	216,360
Long-Term Deferred Tax Liabilities	-	3,162	3,245	2,512	2,319	2,373
Other Long-Term Liabilities	5,084,307	4,448,311	3,159,653	2,142,584	1,698,054	1,367,531
Total Liabilities	6,245,063	5,718,719	4,295,958	3,103,229	2,412,082	1,891,959
Common Stock	130,144	130,144	130,144	130,144	95,825	130,144
Additional Paid-In Capital	506	506	506	506	506	506
Retained Earnings	1,314,913	1,054,945	762,500	377,852	280,828	195,232
Treasury Stock	-151,521	-152,001	-94,058	-32,614	-	-34,319
Comprehensive Income & Other	46,066	44,529	20,073	23,839	13,959	472
Total Common Equity	1,340,108	1,078,123	819,165	499,727	391,118	292,035
Minority Interest	35,440	25,090	6,524	4,968	3,542	3,587
Shareholders' Equity	1,375,548	1,103,213	825,689	504,695	394,660	295,622
Total Liabilities & Equity	7,620,611	6,821,932	5,121,647	3,607,924	2,806,742	2,187,581
Total Debt	161,668	161,991	224,418	283,868	217,120	219,360
Net Cash (Debt)	344,966	658,475	390,942	58,233	113,289	19,780
Net Cash Growth	-5.65%	68.43%	571.34%	-48.60%	472.75%	-
Net Cash Per Share	1798.92	3428.44	2015.25	299.64	584.82	104.80
Filing Date Shares Outstanding	190.02	189.33	190.31	192.19	191.81	191.81
Total Common Shares Outstanding	190.02	189.33	190.31	192.19	191.81	191.81
Working Capital	4,818,470	4,069,691	2,951,384	2,131,487	1,331,310	1,309,022
Book Value Per Share	7052.62	5694.31	4304.37	2600.21	2039.14	1522.56
Tangible Book Value	1,340,108	1,012,428	803,862	485,585	381,289	283,830
Tangible Book Value Per Share	7052.62	5347.33	4223.96	2526.62	1987.90	1479.78
Buildings	-	82,489	64,517	42,266	36,886	37,297
Machinery	-	126,273	98,994	65,267	52,944	41,674
Construction In Progress	-	1,974	81	26	3,002	1,087

Source: S&P Capital IQ. Standard template. Financial Sources.