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ACQUISITIONS OF SUBSIDIARIES (Tables) | 12 Months Ended
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Mar. 31, 2023
Business Combination and Asset Acquisition [Abstract] |
Schedule of purchase price of acquisition | As of the acquisition date by Timur Turlov, the fair value of Freedom Life was $12,076. The total purchase price was allocated as follows:
| Purchase price allocation As of February 28, 2018
ASSETS |
Cash and cash equivalents | $ | 3,494 |
Due from banks | 2,514 |
Loans issued | 2 |
Other assets | 1,671 |
Assets from insurance activity | 3,729 |
Deferred acquisition costs | 542 |
Available-for-sale securities, at fair value | 15,842 |
Fixed assets | 171 |
Intangible assets | 5,823 |
Deferred tax assets | 141 |
TOTAL ASSETS | 33,929 |
Deferred income tax liabilities | 47 |
Other liabilities | 139 |
Liabilities from insurance activity | 21,667 |
TOTAL LIABILITIES | 21,853 |
Net assets acquired | 12,076 |
Goodwill | 526 |
Total purchase price | 7,009 |
Fair value of non-controlling interest at acquisition | 5,593 |
As of the acquisition date by Timur Turlov, the fair value of Freedom Insurance was $4,101. The total purchase price was allocated as follows:
| Purchase price allocation As of August 22, 2018
ASSETS: |
Cash and cash equivalents | $ | 1,224 |
Due from banks | 1,041 |
Other assets | 17 |
Assets from insurance activity | 45 |
Current income tax asset | 5 |
Available-for-sale securities, at fair value | 1,846 |
Fixed assets | 2 |
Intangible assets | 207 |
Deferred tax assets | 2 |
TOTAL ASSETS | 4,389 |
Other liabilities | 214 |
Liabilities from insurance activity | 74 |
TOTAL LIABILITIES | 288 |
Net assets acquired | 4,101 |
Goodwill | 187 |
Total purchase price | 4,288 |
As of September 1, 2022, the date of the acquisition of IC "London-Almaty", the fair value of IC "London-Almaty" was $15,858. The total purchase price was allocated as follows:
| As of September 1, 2022
ASSETS |
Cash and cash equivalents | $ | 8,077 |
Due from banks | 2,176 |
Trading securities | 6,178 |
Value of business acquired | 1,677 |
Assets from insurance activities | 3,401 |
Fixed assets | 806 |
Intangible assets | 127 |
Other assets | 1,505 |
TOTAL ASSETS | 23,947 |
Insurance reserves | 6,380 |
Liabilities from insurance activity | 1,429 |
Other liabilities | 280 |
TOTAL LIABILITIES | 8,089 |
Net assets acquired | 15,858 |
Goodwill | 485 |
Total purchase price | $ | 16,343 |
The fair value of Ticketon on the date of the acquisition was $1,233. The total purchase price was allocated as follows:
| As of September 30, 2022
ASSETS |
Cash and cash equivalents | $ | 3,079 |
Brokerage and other receivables | 175 |
Fixed assets | 47 |
Intangible assets | 1,424 |
Right-of-use asset | 63 |
Other assets | 627 |
TOTAL ASSETS | 5,415 |
Deferred income tax liabilities | 36 |
Lease liability | 79 |
Other liabilities | 4,067 |
TOTAL LIABILITIES | 4,182 |
Net assets acquired | 1,233 |
Goodwill | 1,771 |
Total purchase price | $ | 3,004 |
As of February 10, 2023, at the date of the acquisition the fair value of Paybox Technologies LLP and its subsidiaries was $11,659. The total purchase price was allocated as follows:
| As of February 10, 2023
ASSETS |
Cash and cash equivalents | 5,429 |
Trading securities | 3,838 |
Brokerage and other receivables | 1,726 |
Fixed assets | 1,080 |
Intangible assets | 3,288 |
Right-of-use asset | 341 |
Goodwill | 932 |
Other assets | 454 |
TOTAL ASSETS | 17,088 |
Securities repurchase agreement obligations | 3,037 |
Trade payables | 799 |
Lease liability | 993 |
Other liabilities | 600 |
TOTAL LIABILITIES | 5,429 |
Net assets acquired | 11,659 |
Goodwill | — |
Total purchase price | 11,659 |
The total purchase price was allocated as follows:
| As of March 2, 2023
ASSETS |
Intangible assets | 2,540 |
TOTAL ASSETS | 2,540 |
Trade payables | 14 |
TOTAL LIABILITIES | 14 |
Net assets acquired | 2,526 |
Goodwill | 5,774 |
Total purchase price | 8,300 |

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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=128092470&loc=d3e4845-128472 + Details
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