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Financial statements

Joint Stock Co Kaspi.kz financial statements

Income statement, balance sheet and cash flow statement for the last 5 fiscal years, taken from the XBRL data Joint Stock Co Kaspi.kz files with the SEC in its annual reports.

In KZT millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

FY2021FY2023FY2023FY2024FY2025
Revenue884,8221,270,5921,913,4902,532,1564,046,074
Cost of revenue56,82982,747166,356303,8581,179,141
Gross profit827,9931,187,8451,747,1342,228,2982,866,933
Research and development44,38860,80788,657109,553208,580
Pre-tax income528,802720,5741,022,0041,282,2891,331,918
Income tax93,588131,730173,234225,455264,211
Net income to minority interests3,3003,8187,41917,095-5,470
Net income431,914585,026841,3511,039,7391,073,177
EPS, basic2,247.003,051.004,431.005,477.005,631.00
EPS, diluted2,222.003,016.004,381.005,431.005,592.00

Balance sheet

FY2021FY2023FY2023FY2024FY2025
Cash and equivalents342,101615,360820,466619,470903,143
Inventory16,164124,522
Goodwill34,07817,438447,128
Total assets5,121,6476,821,9328,377,10111,081,748
Total liabilities4,295,9585,718,7196,804,2408,480,171
Retained earnings762,5001,054,9451,465,2952,543,785
Shareholders' equity819,1651,078,1231,517,2242,491,843
Minority interests6,52425,09055,637109,734
Total equity504,695825,6891,103,2131,572,8612,601,577
Total liabilities and equity5,121,6476,821,9328,377,10111,081,748

Cash flow statement

FY2021FY2023FY2023FY2024FY2025
Net income435,214588,844848,7701,056,8341,067,707
Depreciation and amortization12,06616,79425,55428,83478,252
Cash from operations70,3511,020,9841,106,128581,892673,611
Cash from investing289,748-487,161-218,360-108,364-507,803
Share buybacks-63,672-60,703-2,852-21,907
Dividends paid-340,362-210,102-560,132-646,0560
Cash from financing-352,580-275,911-675,970-709,771150,251
Exchange rate effect4,17415,347-6,69235,247-32,386
Net change in cash11,693273,259205,106-200,996283,673
Interest paid161,369257,030454,502597,046874,234
Income taxes paid85,121133,422181,784218,060260,908

Key metrics

Worked out from the statements above. Latest values use fiscal 2025. No valuation: the share price is quoted in a different currency than the statements.

Profitability

MetricValueHow it is calculated
Gross margin70.9%Gross profit / revenue.
Pre-tax margin32.9%Pre-tax income / revenue.
Net margin26.5%Net income / revenue.
Operating cash flow margin16.6%Cash from operations / revenue.
Effective tax rate19.8%Income tax / pre-tax income, when pre-tax income is positive.
Return on equity (ROE)53.5%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)11.0%Net income / average total assets.
R&D / revenue5.2%Research and development expense / revenue.
D&A / revenue1.9%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y59.8%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y47.1%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit growth, 1y28.7%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y34.1%Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Net income growth, 1y3.2%Net income vs the same period a year earlier. Only from a positive base.
Net income CAGR, 3y22.4%Compound annual growth of net income over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
EPS growth, 1y3.0%EPS vs the same period a year earlier. Only from a positive base.
EPS CAGR, 3y22.9%Compound annual growth of eps over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Operating cash flow growth, 1y15.8%Operating cash flow vs the same period a year earlier. Only from a positive base.
Operating cash flow CAGR, 3y-12.9%Compound annual growth of operating cash flow over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value growth, 1y64.2%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y44.9%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets growth, 1y32.3%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y29.3%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.

Balance sheet health

MetricValueHow it is calculated
Liabilities / assets76.5%Total liabilities / total assets.
Goodwill and intangibles / assets4.0%(Goodwill + intangible assets) / total assets.
Tangible book valueKZT 2.04TShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.42xRevenue / average total assets.
Inventory turnover16.8xCost of revenue / average inventory.
Days inventory22 days365 x average inventory / cost of revenue.

Per share

MetricValueHow it is calculated
EPS, dilutedKZT 5,592.00Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
EPS, basicKZT 5,631.00Net income per basic share, as reported (split-adjusted).
Payout ratio0.0%Dividends paid / net income, when net income is positive.
What was Joint Stock Co Kaspi.kz's revenue in fiscal 2025?

Joint Stock Co Kaspi.kz reported revenue of KZT 4.05T for fiscal 2025, 59.8% higher than the year before.

Was Joint Stock Co Kaspi.kz profitable in fiscal 2025?

Yes. Net income was KZT 1.07T, a net margin of 26.5%.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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