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Corporate Information (Tables)

12 Months Ended

Dec. 31, 2024

Corporate information and statement of IFRS compliance [abstract]

Summary of Directly and Indirectly Held Subsidiaries

The Company is the parent of the following directly and indirectly held subsidiaries:

Subsidiary

Type of operation

Country of operation

Ownership as at 31 December 2022

Ownership as at 31 December 2023

Ownership as at 31 December 2024

Kaspi Pay LLC

Payment processing services

Kazakhstan

Directly (100%)

Directly (100%)

Directly (100%)

Kaspi Shop LLC

Marketplace

Kazakhstan

Directly (100%)

Directly (100%)

Directly (100%)

Kaspi Travel LLC

Online travel

Kazakhstan

Directly (100%)

Directly (100%)

Directly (100%)

Kolesa Group

Classifieds

Kazakhstan

-

Indirectly (39.76%)

Indirectly (39.56%)

Magnum E-commerce    Kazakhstan LLC

E-Grocery

Kazakhstan

-

Indirectly (90.01%)

Indirectly (90.01%)

Kaspi Bank JSC

Banking

Kazakhstan

Indirectly (98.95%)

Indirectly (98.95%)

Indirectly (98.95%)

ARK Balance LLC

Distressed asset management

Kazakhstan

Indirectly (98.95%)

Indirectly (98.95%)

Indirectly (98.95%)

Kaspi Office LLC

Real estate

Kazakhstan

Directly (100%)

Directly (100%)

Directly (100%)

Kaspi Group JSC

Holding Company

Kazakhstan

Directly (100%)

Directly (100%)

Directly (100%)

Digital Classifieds LLC

Classifieds

Azerbaijan

Indirectly (100%)

Indirectly (100%)

Indirectly (100%)

Portmone Group

Payment processing services

Ukraine

Indirectly (100%)

Indirectly (100%)

Indirectly (100%)

Kaspi Cloud LLC

Storage and processing of information

Kazakhstan

Indirectly (100%)

Indirectly (100%)

Indirectly (100%)

Kaspi Office 2 LLC

Real estate

Kazakhstan

Indirectly (100%)

-

-

Summary of Shareholders Percentage

The shareholders are as follows:

		2022				2023				2024
		%				%				%
Baring Funds*			28.80				27.53				24.69
Mikheil Lomtadze			24.55				24.67				22.60
Vyacheslav Kim			23.35				23.47				21.40
Public Investors			20.18				20.92				27.67
Management			3.12				3.41				3.64
Total			100.00				100.00				100.00

*As at 31 December 2022, 2023 and 2024, Asia Equity Partners Limited, held 22.36%, 21.06% and 8.73% of total shares, respectively, Fintech Partners Limited held 0%, 0% and 9.50% of total shares respectively, and Baring Fintech Nexus Limited, held 6.44%, 6.47% and 6.45% of total shares, respectively, on behalf of Baring Funds.

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The disclosure of subsidiaries. [Refer: Total for all subsidiaries [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 27
-IssueDate 2024-01-01
-Paragraph 17
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2024-en-r&anchor=para_17_b&doctype=Standard
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-Name IAS
-Number 27
-IssueDate 2024-01-01
-Paragraph 16
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2024-en-r&anchor=para_16_b&doctype=Standard
-URIDate 2024-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2024-01-01
-Paragraph B4
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B4_a&doctype=Appendix&subtype=B
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