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RESTATEMENT
 12 Months Ended
Mar. 31, 2022
Accounting Changes and Error Corrections [Abstract]  
Restatement RESTATEMENT
It was determined that there were errors in the Company's previously issued consolidated financial statements for the year ended March 31, 2022 related to the classification of loans issued, bank customer accounts and funds received under the Kazakhstan state program for financing of mortgage loans “7-20-25” within the Consolidated Statements of Cash Flows for the year ended March 31, 2022, Specifically, the Company identified that activities related to certain loans had been classified within "Cash flows from operating activities" and should have been classified within "Cash flows from investing activities", that activities related to bank customer accounts had been classified within "Cash flows from operating activities" and should have been classified within "Cash flows from financing activities", and that activities related to funds received under the Kazakhstan state program for financing of mortgage loans “7-20-25” had been classified within "Cash flows from operating activities" and should have been classified within "Cash flows from financing activities". The Company has evaluated the effect of the incorrect classifications and concluded that restatement was necessary. The Company determined that the restatement did not have any impact on the Company’s operating performance or any per-share amounts.

The following tables summarizes the impact of these correction of errors for the period presented for the years ended March 31, 2022, 2021 and 2020:

For the year ended March 31, 2022
As previously reportedAdjustments for discontinued operationsAs recastCorrection of errors related to classification of loans and bank customer accountsCorrection of errors related to classification of funds received for financing mortgage loansAs restated
Net cash flows used in operating activities$(347,988)$(30,183)$(378,171)$(57,960)$(6,876)$(443,007)
Net cash flows used in investing activities(8,703)146 (8,557)(90,298)— (98,855)
Net cash flows from financing activities453,684 (998)452,686 148,258 6,876 607,820 
Effect of changes in foreign exchange rates on cash and cash equivalents(54,552)— (54,552)— — (54,552)
NET CHANGE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH$42,441 $(31,035)$11,406 $— $— $11,406 
For the year ended March 31, 2021
As previously reportedAdjustments for discontinued operationsAs recastCorrection of errors related to classification of loans and bank customer accountsAs restated
Net cash flows from operating activities$565,299 $24,753 $590,052 $(55,615)$534,437 
Net cash flows from investing activities97,040 — 97,040 (1,219)95,821 
Net cash flows from financing activities348,411 (822)347,589 56,834 404,423 
Effect of changes in foreign exchange rates on cash and cash equivalents(3,769)— (3,769)— (3,769)
NET CHANGE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH$1,006,981 $23,931 $1,030,912 $— $1,030,912 

For the year ended March 31, 2020
As previously reportedAdjustments for discontinued operationsAs recastCorrection of errors related to classification of loans and bank customer accountsAs restated
Net cash flows from operating activities$44,271 $59,422 $103,693 $(21,071)$82,622 
Net cash flows used in investing activities(10,854)(131)(10,985)(8,778)(19,763)
Net cash flows from financing activities33,109 (4,883)28,226 29,849 58,075 
Effect of changes in foreign exchange rates on cash and cash equivalents(25,141)— (25,141)— (25,141)
NET CHANGE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH$41,385 $54,408 $95,793 $— $95,793 

In addition, it was determined that in the Company's previously issued consolidated financial statements for the year ended March 31, 2022, interest income from margin lending to clients had been erroneously classified within fee and commission income from brokerage services. Such income has been reclassified to interest income as a separate sub-line item within interest income entitled interest income from margin lending to clients. The following tables summarize the impact of corrections of the errors on the Consolidated Statements of Operations and Other Comprehensive Income for the periods presented:
Year ended March 31, 2022
As previously reportedAdjustments for discontinued operationsAs recastCorrection of errorsAs restated
Fee and commission income$431,938 $(82,330)$349,608 $(14,164)335,444 
Net gain on trading securities77,671 78,674 156,345 — 156,345 
Interest income91,801 (15,812)75,989 14,164 90,153 
Net gain on foreign exchange operations(37,693)39,672 1,979 — 1,979 
Net loss on derivative946 — 946 — 946 
TOTAL REVENUE, NET$564,663 $20,204 $584,867 $— $584,867 
Year ended March 31, 2021
As previously reportedAdjustments for discontinued operationsAs recastCorrection of errorsAs restated
Fee and commission income$271,939 $(52,780)$219,159 $(3,163)215,996 
Net gain on trading securities46,186 (20,275)25,911 — 25,911 
Interest income30,873 (11,221)19,652 3,163 22,815 
Net gain on foreign exchange operations3,428 (2,285)1,143 — 1,143 
Net loss on derivative125 (39)86 — 86 
TOTAL REVENUE, NET$352,551 $(86,600)$265,951 $— $265,951 
Year ended March 31, 2020
As previously reportedAdjustments for discontinued operationsAs recastCorrection of errorsAs restated
Fee and commission income$92,668 $(26,281)$66,387 $(5,195)61,192 
Net gain on trading securities14,923 (6,591)8,332 — 8,332 
Interest income12,134 (3,748)8,386 5,195 13,581 
Net gain on foreign exchange operations2,315 (2,027)288 — 288 
Net loss on derivative(138)138 — — — 
TOTAL REVENUE, NET$121,902 $(38,509)$83,393 $— $83,393