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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Mar. 31, 2024
Accounting Policies [Abstract] |
Schedule of Variable Interest Entities | The carrying amounts of Freedom UA’s consolidated assets and liabilities were as follows as of March 31, 2023:
| March 31, 2023
Cash and cash equivalents | 26 |
Restricted cash | 1,936 |
Trading securities | 4,010 |
Margin lending, brokerage and other receivables, net | 1,616 |
Fixed assets, net | 782 |
Intangible assets, net | 131 |
Right-of-use asset | 135 |
Other assets | 56 |
Total assets | $ | 8,692 |
Customer liabilities | 5,837 |
Securities repurchase agreement obligations | 12 |
Trade payables | 25 |
Lease liability | 159 |
Other liabilities | 298 |
Total liabilities | $ | 6,331 |
Schedule of Revenue by Major Customers by Reporting Segments | Revenues from one customer of the Group’s Brokerage segment represents the following amount of the Group’s consolidated revenues:
| 2024 |  | 2023 |  | 2022
Single non-related party | 296,257 |  |  | 48,430 |  |  | — |
Schedule of changes in the carrying amount of goodwill | The changes in the carrying amount of goodwill for the years ended March 31, 2024 and March 31, 2023, were as follows:
| Brokerage |  | Bank |  | Insurance |  | Other |  | Total
Goodwill, gross |  |  |  |  |  |  |  |  |
Balance as of March 31, 2022 | $ | 3,478 |  |  | $ | 2,742 |  |  | $ | 510 |  |  | $ | — |  |  | $ | 6,730 |
Foreign currency translation difference | (801) |  |  | (90) |  |  | 470 |  |  | 832 |  |  | 411 |
Acquired | — |  |  | — |  |  | — |  |  | 7,883 |  |  | 7,883 |
Balance as of March 31, 2023 | 2,677 |  |  | $ | 2,652 |  |  | $ | 980 |  |  | $ | 8,715 |  |  | $ | 15,024 |
Write-off due to deconsolidation of Freedom UA | — |  |  | — |  |  | — |  |  | (832) |  |  | (832) |
Foreign currency translation difference | 11 |  |  | 94 |  |  | 60 |  |  | 1 |  |  | 166 |
Acquired | — |  |  | — |  |  | — |  |  | 38,290 |  |  | 38,290 |
Balance as of March 31, 2024 | 2,688 |  |  | $ | 2,746 |  |  | $ | 1,040 |  |  | $ | 46,174 |  |  | $ | 52,648 |
Accumulated impairment |  |  |  |  |  |  |  |  |
Balance as of March 31, 2022 | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 832 |  |  | $ | 832 |
Impairment expense | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance as of March 31, 2023 | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 832 |  |  | $ | 832 |
Impairment expense |  |  | — |  |  | — |  |  |  |  | — |
Write-off due to deconsolidation of Freedom UA | — |  |  | — |  |  | — |  |  | (832) |  |  | (832) |
Balance as of March 31, 2024 | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Goodwill, net of impairment |  |  |  |  |  |  |  |  |
Balance as of March 31, 2022 | $ | 3,478 |  |  | $ | 2,742 |  |  | $ | 510 |  |  | $ | (832) |  |  | $ | 5,898 |
Balance as of March 31, 2023 | $ | 2,677 |  |  | $ | 2,652 |  |  | $ | 980 |  |  | $ | 7,883 |  |  | $ | 14,192 |
Balance as of March 31, 2024 | $ | 2,688 |  |  | $ | 2,746 |  |  | $ | 1,040 |  |  | $ | 46,174 |  |  | $ | 52,648 |
Revision of prior period statements | The following table illustrates the impact of ASC 326.
| March 31, 2023 |  | ASC 326 Adoption Impact |  | April 1, 2023
Allowance for credit losses for loans |  |  |  |  |
Mortgage loans | $ | 554 |  |  | $ | 2,216 |  |  | $ | 2,770 |
Car loans | 759 |  |  | 6,462 |  |  | 7,221 |
Collateralized bank customer loans | — |  |  | 35 |  |  | 35 |
Uncollateralized banks customer loans | 233 |  |  | 7,436 |  |  | 7,669 |
Right of claim for purchased retail loans | 1,246 |  |  | 9,046 |  |  | 10,292 |
Allowance for credit losses for other financial assets | — |  |  | 249 |  |  | 249 |
Total allowance for credit losses | $ | 2,792 |  |  | $ | 25,444 |  |  | $ | 28,236 |
Retained earnings |  |  |  |  |
Total allowance increase |  |  | 25,444 |  |  |
Decrease to retained earnings, pre-tax |  |  | 25,444 |  |  |
Tax effect |  |  | (2,671) |  |  |
Foreign currency translation difference effect |  |  | (1) |  |  |
Decrease to retained earnings, net of tax effect |  |  | $ | 22,772 |  |  |
The previously issued Consolidated Balance Sheet as of March 31, 2022, and Consolidated Statements of Operations and Statements of Other Comprehensive Income for the year ended March 31, 2022 have been revised as follows:
| As of March 31, 2022
| As previously reported |  | FF Life acquisition |  | Elimi-nations |  | FF Insurance acquisition |  | Elimi-nations |  | As recasted
ASSETS |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents | $ | 224,663 |  |  | $ | 1,429 |  |  | $ | (917) |  |  | $ | 371 |  |  | $ | (82) |  |  | $ | 225,464 |
Restricted cash | 547,950 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 547,950 |
Trading securities | 1,080,982 |  |  | 8,875 |  |  | — |  |  | 68,520 |  |  | — |  |  | 1,158,377 |
Available-for-sale securities, at fair value | 1 |  |  | 161,363 |  |  | — |  |  | — |  |  | — |  |  | 161,364 |
Margin lending, brokerage and other receivables, net | 147,480 |  |  | 172 |  |  | (34) |  |  | 61 |  |  | (20) |  |  | 147,659 |
Loans issued | 92,403 |  |  | 43 |  |  | — |  |  | — |  |  | — |  |  | 92,446 |
Fixed assets, net | 17,387 |  |  | 182 |  |  | — |  |  | 254 |  |  | — |  |  | 17,823 |
Intangible assets, net | 3,512 |  |  | 1,490 |  |  | — |  |  | 161 |  |  | — |  |  | 5,163 |
Goodwill | 5,388 |  |  | 359 |  |  | — |  |  | 151 |  |  | — |  |  | 5,898 |
Right-of-use asset | 6,747 |  |  | 532 |  |  | — |  |  | 152 |  |  | — |  |  | 7,431 |
Insurance contract assets | — |  |  | 3,555 |  |  | — |  |  | 2,157 |  |  | — |  |  | 5,712 |
Other assets, net | 19,351 |  |  | 9,863 |  |  | — |  |  | 427 |  |  | — |  |  | 29,641 |
Assets held for sale | 825,419 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 825,419 |
TOTAL ASSETS | $ | 2,971,283 |  |  | $ | 187,863 |  |  | $ | (951) |  |  | $ | 72,254 |  |  | $ | (102) |  |  | $ | 3,230,347 |
LIABILITIES AND SHAREHOLDERS’ EQUITY |  |  |  |  |  |  |  |  |  |  |
Securities repurchase agreement obligations | $ | 742,710 |  |  | $ | 47,690 |  |  | $ | — |  |  | $ | 49,824 |  |  | $ | — |  |  | $ | 840,224 |
Customer liabilities | 766,627 |  |  | — |  |  | (917) |  |  | — |  |  | (82) |  |  | 765,628 |
Margin lending and trade payables | 45,082 |  |  | — |  |  | — |  |  | 21 |  |  | (20) |  |  | 45,083 |
Liabilities from insurance activity | — |  |  | 108,925 |  |  | — |  |  | 13,162 |  |  | — |  |  | 122,087 |
Current income tax liability | 14,556 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 14,556 |
Securities sold, not yet purchased – at fair value | 13,865 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 13,865 |
Debt securities issued | 34,390 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 34,390 |
Lease liability | 6,785 |  |  | 543 |  |  | — |  |  | 176 |  |  | — |  |  | 7,504 |
Liability arising from continuing involvement | 6,447 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 6,447 |
Other liabilities | 20,668 |  |  | 551 |  |  | (34) |  |  | 292 |  |  | — |  |  | 21,477 |
Liabilities held for sale | 812,478 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 812,478 |
TOTAL LIABILITIES | $ | 2,463,608 |  |  | $ | 157,709 |  |  | $ | (951) |  |  | $ | 63,475 |  |  | $ | (102) |  |  | $ | 2,683,739 |
Commitments and Contingent Liabilities | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
SHAREHOLDERS’ EQUITY |  |  |  |  |  |  |  |  |  |  |
Preferred stock -$0.001 par value; 20,000,000 shares authorized, no shares issued or outstanding | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Common stock - $0.001 par value; 500,000,000 shares authorized; 59,542,212 shares issued and outstanding as of March 31, 2022 | 59 |  |  | 9,465 |  |  | (9,464) |  |  | 15,576 |  |  | (15,577) |  |  | 59 |
Additional paid in capital | 141,340 |  |  | — |  |  | 16,498 |  |  | — |  |  | 16,907 |  |  | 174,745 |
Retained earnings | 426,563 |  |  | 28,132 |  |  | (6,665) |  |  | (4,812) |  |  | (1,294) |  |  | 441,924 |
Accumulated other comprehensive loss | (53,291) |  |  | (7,444) |  |  | (369) |  |  | (1,985) |  |  | (36) |  |  | (63,125) |
TOTAL FRHC SHAREHOLDERS’ EQUITY | $ | 514,671 |  |  | $ | 30,153 |  |  | $ | — |  |  | $ | 8,779 |  |  | $ | — |  |  | $ | 553,603 |
Non-controlling interest | (6,996) |  |  | 1 |  |  | — |  |  | — |  |  | — |  |  | (6,995) |
TOTAL SHAREHOLDERS’ EQUITY | $ | 507,675 |  |  | $ | 30,154 |  |  | $ | — |  |  | $ | 8,779 |  |  | $ | — |  |  | $ | 546,608 |
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY | $ | 2,971,283 |  |  | $ | 187,863 |  |  | $ | (951) |  |  | $ | 72,254 |  |  | $ | (102) |  |  | $ | 3,230,347 |
| Year ended March 31, 2022
| As previously reported |  | FF Life acquisition |  | Elimi-nations |  | FF Insurance acquisition |  | Elimi-nations |  | As recasted
Revenue: |  |  |  |  |  |  |  |  |  |  |
Fee and commission income | $ | 335,444 |  |  | $ | — |  |  | $ | — |  |  | $ | 83 |  |  | $ | (316) |  |  | $ | 335,211 |
Net gain/(loss) on trading securities | 156,345 |  |  | (1,283) |  |  | — |  |  | 190 |  |  | — |  |  | 155,252 |
Interest income | 90,153 |  |  | 23,027 |  |  | — |  |  | 8,429 |  |  | — |  |  | 121,609 |
Insurance underwriting income | — |  |  | 60,526 |  |  | — |  |  | 12,455 |  |  | — |  |  | 72,981 |
Net gain on foreign exchange operations | 1,979 |  |  | 1,615 |  |  | — |  |  | 197 |  |  | — |  |  | 3,791 |
Net gain on derivatives | 946 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 946 |
TOTAL REVENUE, NET | $ | 584,867 |  |  | $ | 83,885 |  |  | $ | — |  |  | $ | 21,354 |  |  | $ | (316) |  |  | $ | 689,790 |
Expense: |  |  |  |  |  |  |  |  |  |  |
Fee and commission expense | 73,243 |  |  | 12,289 |  |  | — |  |  | 693 |  |  | (316) |  |  | 85,909 |
Interest expense | 65,449 |  |  | 5,194 |  |  | — |  |  | 6,304 |  |  | — |  |  | 76,947 |
Insurance claims incurred, net of reinsurance | — |  |  | 42,606 |  |  | — |  |  | 11,841 |  |  | — |  |  | 54,447 |
Payroll and bonuses | 39,779 |  |  | 3,624 |  |  | — |  |  | 2,885 |  |  | — |  |  | 46,288 |
Professional services | 12,123 |  |  | 106 |  |  | — |  |  | 453 |  |  | — |  |  | 12,682 |
Stock compensation expense | 7,859 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 7,859 |
Advertising expense | 10,059 |  |  | — |  |  | — |  |  | 1,857 |  |  | — |  |  | 11,916 |
General and administrative expense | 18,744 |  |  | 3,516 |  |  | — |  |  | 1,273 |  |  | — |  |  | 23,533 |
Provision for impairment losses | 2,206 |  |  | — |  |  | — |  |  | 296 |  |  | — |  |  | 2,502 |
Other expense/(income), net | 1,312 |  |  | 2,708 |  |  | — |  |  | (6) |  |  | — |  |  | 4,014 |
TOTAL EXPENSE | $ | 230,774 |  |  | $ | 70,043 |  |  | $ | — |  |  | $ | 25,596 |  |  | $ | (316) |  |  | $ | 326,097 |
NET INCOME/(LOSS) BEFORE INCOME TAX | 354,093 |  |  | 13,842 |  |  | — |  |  | (4,242) |  |  | — |  |  | 363,693 |
Income tax (expense)/benefit | (38,529) |  |  | (54) |  |  | — |  |  | 13 |  |  | — |  |  | (38,570) |
INCOME/(LOSS) FROM CONTINUING OPERATIONS | 315,564 |  |  | 13,788 |  |  | — |  |  | (4,229) |  |  | — |  |  | 325,123 |
Loss before income tax (expense)/benefit of discontinued operations | (117,199) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (117,199) |
Income tax benefit of discontinued operations | 13,004 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 13,004 |
Loss from discontinued operations | (104,195) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (104,195) |
NET INCOME/(LOSS) | $ | 211,369 |  |  | $ | 13,788 |  |  | $ | — |  |  | $ | (4,229) |  |  | $ | — |  |  | $ | 220,928 |
Less: Net loss attributable to non-controlling interest in subsidiary | (6,566) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (6,566) |
NET INCOME/(LOSS) ATTRIBUTABLE TO CONTROLLING INTEREST | $ | 217,935 |  |  | $ | 13,788 |  |  | $ | — |  |  | $ | (4,229) |  |  | $ | — |  |  | $ | 227,494 |
OTHER COMPREHENSIVE INCOME |  |  |  |  |  |  |  |  |  |  |
Change in unrealized gain on investments available-for-sale, net of tax effect | — |  |  | (4,292) |  |  | — |  |  | — |  |  | — |  |  | (4,292) |
Reclassification adjustment for net realized gain on available-for-sale investments disposed of in the period, net of tax effect | — |  |  | 2,222 |  |  | — |  |  | — |  |  | — |  |  | 2,222 |
Foreign currency translation adjustments | (17,245) |  |  | (2,014) |  |  | — |  |  | (1,363) |  |  | — |  |  | (20,622) |
OTHER COMPREHENSIVE (LOSS)/INCOME | (17,245) |  |  | (4,084) |  |  | — |  |  | (1,363) |  |  | — |  |  | (22,692) |
COMPREHENSIVE INCOME/(LOSS) BEFORE NON-CONTROLLING INTERESTS | $ | 194,124 |  |  | $ | 9,704 |  |  | $ | — |  |  | $ | (5,592) |  |  | $ | — |  |  | $ | 198,236 |
Less: Comprehensive loss attributable to non-controlling interest in subsidiary | (6,566) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (6,566) |
COMPREHENSIVE INCOME/(LOSS) ATTRIBUTABLE TO CONTROLLING INTEREST | 200,690 |  |  | 9,704 |  |  | — |  |  | (5,592) |  |  | — |  |  | 204,802 |

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- Definition Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 5A -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-5A Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-9 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-4 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-6 + Details
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