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LOAN ISSUED (Tables)

12 Months Ended

Mar. 31, 2024

Receivables [Abstract]

Schedule of Accounts, Notes, Loans and Financing Receivable

Loans issued as of March 31, 2024, consisted of the following:

			Amount Outstanding						Due Dates						Average Interest Rate						Fair Value of Collateral						Loan Currency
Mortgage loans			$	741,312					April, 2024 - March, 2049						10.3%						$	740,462					KZT
Car loans			262,708						April, 2024 - March, 2031						23.9%						259,755						KZT
Uncollateralized bank customer loans			245,188						April, 2024 - March, 2044						27.4%						—						KZT
Right of claim for purchased retail loans			146,152						April, 2024 - March, 2029						15.0%						146,152						KZT
Collateralized bank customer loans			22,299						June, 2024 - July, 2043						19.1%						22,270						KZT
Subordinated loan			5,037						December, 2025						3.0%						—						USD
Other			2,638						April, 2024 - January, 2029						18.6%/15.0%/2.5%						18						KZT/USD/EUR
Allowance for loans issued			(43,619)
Total loans issued			$	1,381,715

Loans issued as of March 31, 2023, consisted of the following:

			Amount Outstanding						Due Dates						Average Interest Rate						Fair Value of Collateral						Loan Currency
Mortgage loans			$	534,154					April, 2023 - March, 2048						9.0%						534,154						KZT
Right of claims for purchased retail loans			121,177						April, 2023 - March, 2027						15.0%						121,177						KZT
Car loans			102,269						April, 2023 - April, 2030						25.0%						102,247						KZT
Uncollateralized bank customer loans			46,970						April, 2023 - March, 2043						25.0%						—						KZT
Collateralized bank customer loans			17,653						May, 2023 - March, 2028						2.0%						17,636						KZT/RUB
Subordinated loan			5,039						December, 2025						3.0%						—						USD
Loans issued to policyholders			1,488						June, 2023 - February, 2024						15.0%						1,752						KZT
Other			300						March, 2024 - September, 2029						2.0%						—						EUR
Allowance for loans issued			(2,792)
Total loans issued			$	826,258

Financing Receivable Credit Quality Indicators

The table below presents the Group's loan portfolio by credit quality classification and origination year as of March 31, 2024. Current vintage disclosure is the requirement due to first adoption of ASC 326.

			Term Loans by Origination Year
			2024						2023						2022						2021						2020						Prior						Revolving loans						Total
Mortgage loans			$	241,848					$	458,401					$	41,063					$	—					$	—					$	—					$	—					$	741,312
that are not credit impaired			240,974						454,933						40,784						—						—						—						—						736,691
with significant increase in credit risk			676						2,415						111						—						—						—						—						3,202
that are credit impaired			198						1,053						168						—						—						—						—						1,419
Car loans			196,305						66,403						—						—						—						—						—						262,708
that are not credit impaired			193,302						55,427						—						—						—						—						—						248,729
with significant increase in credit risk			1,590						2,232						—						—						—						—						—						3,822
that are credit impaired			1,413						8,744						—						—						—						—						—						10,157
Uncollateralized bank customer loans			210,612						34,568						8						—						—						—						—						245,188
that are not credit impaired			200,211						30,337						—						—						—						—						—						230,548
with significant increase in credit risk			4,715						1,072						—						—						—						—						—						5,787
that are credit impaired			5,686						3,159						8						—						—						—						—						8,853
Right of claim for purchased retail loans			130,291						15,694						167						—						—						—						—						146,152
that are not credit impaired			130,291						15,694						167						—						—						—						—						146,152
with significant increase in credit risk			—						—						—						—						—						—						—						—
that are credit impaired			—						—						—						—						—						—						—						—
Collateralized bank customer loans			21,972						327						—						—						—						—						—						22,299
that are not credit impaired			21,796						327						—						—						—						—						—						22,123
with significant increase in credit risk			89						—						—						—						—						—						—						89
that are credit impaired			87						—						—						—						—						—						—						87
Subordinated loan			—						5,037						—						—						—						—						—						5,037
that are not credit impaired			—						5,037						—						—						—						—						—						5,037
with significant increase in credit risk			—						—						—						—						—						—						—						—
that are credit impaired			—						—						—						—						—						—						—						—
Other			2,404						165						69						—						—						—						—						2,638
that are not credit impaired			2,395						165						69						—						—						—						—						2,629
with significant increase in credit risk			—						—						—						—						—						—						—						—
that are credit impaired			9						—						—						—						—						—						—						9
Total			$	803,432					$	580,595					$	41,307					$	—					$	—					$	—					$	—					$	1,425,334

The table below presents the Group's loan portfolio by credit quality classification as of March 31, 2023.

			March 31, 2023
			That are not credit impaired						With significant increase in credit risk						That are credit impaired						Total
Mortgage loans			$	532,621					$	1,505					$	28					$	534,154
Right of claim for purchased retail loans			121,055						122						—						121,177
Car loans			102,269						—						—						102,269
Uncollateralized Bank customer loans			46,882						81						7						46,970
Collateralized Bank customer loans			17,653						—						—						17,653
Subordinated loan			5,039						—						—						5,039
Loans issued to policyholders			1,488						—						—						1,488
Other			300						—						—						300
Total loans			$	827,307					$	1,708					$	35					$	829,050

Financing Receivable, Past Due

Aging analysis of past due loans as of March 31, 2024 and March 31, 2023, is as follows:

			March 31, 2024
			Loans 30-59 Days past due						Loans 60-89 days past due						Loans 90 days or more past due and still accruing						Current loans						Total
Mortgage loans			$	2,133					$	1,069					$	1,419					$	736,691					$	741,312
Car loans			2,167						1,655						10,157						248,729						262,708
Uncollateralized bank customer loans			3,576						2,211						8,853						230,548						245,188
Right of claim for purchased retail loans			—						—						—						146,152						146,152
Collateralized bank customer loans			—						89						87						22,123						22,299
Subordinated loan			—						—						—						5,037						5,037
Other			—						—						9						2,629						2,638
Total			$	7,876					$	5,024					$	20,525					$	1,391,909					$	1,425,334

			March 31, 2023
			Loans 30-59 days past due						Loans 60-89 days past due						Loans 90 days or more past due and still accruing						Current loans						Total
Mortgage loans			$	1,265					$	240					$	28					$	532,621					$	534,154
Right of claims for purchased retail loans			123						—						—						121,054						121,177
Car loans			—						—						—						102,269						102,269
Uncollateralized bank customer loans			73						8						7						46,882						46,970
Collateralized Bank customer loans			—						—						—						17,653						17,653
Subordinated loan			—						—						—						5,039						5,039
Loans issued to policyholders			—						—						—						1,488						1,488
Other			—						—						—						300						300
Total			$	1,461					$	248					$	35					$	827,306					$	829,050

Financing Receivable, Allowance for Credit Loss

The activity in the allowance for credit losses as of March 31, 2024 and March 31, 2023 is summarized in the following tables.

			Allowance for credit losses
			Mortgage loan						Uncollateralized bank customer loans						Collateralized bank customer loans						Car loans						Right of claim for purchased retail loans						Other						Total
March 31, 2023			$	(554)					$	(233)					$	—					$	(758)					$	(1,247)					$	—					$	(2,792)
Adjustment to allowance for adoption of ASU 2016-13			(2,216)						(7,436)						(35)						(6,462)						(9,046)						—						(25,195)
Charges			(2,361)						(22,464)						(115)						(15,014)						(13,334)						(31)						(53,319)
Recoveries			2,132						10,795						71						8,181						17,095						—						38,274
Forex			(34)						(298)						(1)						(209)						(45)						—						(587)
March 31, 2024			$	(3,033)					$	(19,636)					$	(80)					$	(14,262)					$	(6,577)					$	(31)					$	(43,619)

			Allowance for credit losses
			Mortgage loan						Uncollateralized bank customer loans						Collateralized bank customer loans						Car loans						Right of claim for purchased retail loans						Other						Total
April 1, 2022			$	(305)					$	(16)					$	—					$	—					$	(1,308)					$	—					$	(1,629)
Charges			(3,616)						(3,450)						(39)						(5,187)						(16,778)						—						(29,070)
Recoveries			3,381						3,238						39						4,443						16,878						—						27,979
Forex			(14)						(5)						—						(14)						(39)						—						(72)
March 31, 2023			$	(554)					$	(233)					$	—					$	(758)					$	(1,247)					$	—					$	(2,792)

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- Definition

Tabular disclosure of allowance for credit loss on financing receivable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479319/326-20-50-13

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-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B

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Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479319/326-20-50-5

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Tabular disclosure of aging analysis for financing receivable.

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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479319/326-20-50-14

Reference 2: http://www.xbrl.org/2003/role/exampleRef
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-Topic 310
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-Section 50
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Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

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-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
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