Segment Reporting (Tables)

12 Months Ended

Mar. 31, 2022

Segment Reporting [Abstract]

Revenue from External Customers by Geographic Areas

The following tables summarize the Company's Statement of operation by its geographic segments. Intercompany balances were eliminated for separate disclosure:

	Year ended March 31, 2022 (Restated)
STATEMENTS OF OPERATIONS	Central Asia		Europe		US		Middle East/Caucasus	Total
Fee and commission income	$	24,374	$	306,525	$	4,545	—	$	335,444
Net gain/(loss) on trading securities	11,604		142,195		2,546		—	156,345
Interest income	75,130		14,540		483		—	90,153
Net gain/(loss) on foreign exchange operations	6,012		(5,598)		1,565		—	1,979
Net gain/(loss) on derivative	946		—		—		—	946
TOTAL REVENUE, NET	118,066		457,662		9,139		—	584,867
Interest expense	$	54,894	$	8,747	$	1,808	—	$	65,449
Fee and commission expense	7,945		64,518		780		—	73,243
Operating expense	42,076		27,069		19,136		283	88,564
Provision for impairment losses/(recoveries)	2,149		57		—		—	2,206
Other expense/(income), net	489		7		819		(3)	1,312
TOTAL EXPENSE	107,553		100,398		22,543		280	230,774
NET INCOME BEFORE INCOME TAX FROM CONTINUING OPERATIONS	$	10,513	$	357,264	$	(13,404)	(280)	$	354,093
Income tax (expense)/benefit	1,237		(26,786)		(12,989)		9	(38,529)
NET PROFIT/(LOSS) FROM CONTINUING OPERATIONS	$	11,750	$	330,478	$	(26,393)	(271)	$	315,564

	Year ended March 31, 2021 (Restated)
STATEMENTS OF OPERATIONS	Central Asia		Europe		US		Middle East Caucasus	Total
Fee and commission income	$	17,055	$	197,844	$	1,097	—	$	215,996
Net gain on financial instruments through profit and loss	18,414		8		7,489		—	25,911
Interest income	18,498		3,635		682		—	22,815
Net gain/(loss) on foreign exchange operations	1,658		(300)		(215)		—	1,143
Net gain on derivative	86		—		—		—	86
TOTAL REVENUE, NET	$	55,711	$	201,187	$	9,053	—	$	265,951
Interest expense	$	12,770	$	3,663	$	2,173	—	$	18,606
Fee and commission expense	1,211		64,521		246		—	65,978
Operating expense	19,674		10,921		4,843		15	35,453
Provision for impairment losses	1,014		108		395		—	1,517
Other (expense)/income, net	(88)		(3)		(15)		—	(106)
TOTAL EXPENSE	$	34,581	$	79,210	$	7,642	15	$	121,448
NET INCOME BEFORE INCOME TAX FROM CONTINUING OPERATIONS	$	21,130	$	121,977	$	1,411	(15)	$	144,503
Income tax (expense)/benefit	210		(14,013)		(9,559)		—	(23,362)
NET PROFIT/(LOSS) FROM CONTINUING OPERATIONS	$	21,340	$	107,964	$	(8,148)	(15)	$	121,141

	Year ended March 31, 2020 (Restated)
STATEMENTS OF OPERATIONS	Central Asia		Europe		US		Middle East Caucasus	Total
Fee and commission income	$	2,810	$	58,382	$	—	—	$	61,192
Net gain/(loss) on financial instruments through profit and loss	8,121		257		(46)		—	8,332
Interest income	7,932		5,451		198		—	13,581
Net gain/(loss) on foreign exchange operations	517		(313)		84		—	288
Net gain/(loss) on derivative	—		—		—		—	—
TOTAL REVENUE, NET	$	19,380	$	63,777	$	236	—	$	83,393
Interest expense	$	9,533	$	343	$	324	—	$	10,200
Fee and commission expense	629		18,600		186		—	19,415
Operating expense	18,262		3,500		3,916		—	25,678
Provision for impairment losses	(1,254)		—		—		—	(1,254)
Other (expense)/income, net	282		(11)		(8)		—	263
TOTAL EXPENSE	$	27,452	$	22,432	$	4,418	—	$	54,302
NET INCOME BEFORE INCOME TAX FROM CONTINUING OPERATIONS	$	(8,072)	$	41,345	$	(4,182)	—	$	29,091
Income tax (expense)/benefit	(16)		(4,467)		(450)		—	(4,933)
NET PROFIT/(LOSS) FROM CONTINUING OPERATIONS	$	(8,088)	$	36,878	$	(4,632)	—	$	24,158

Long-lived Assets by Geographic Areas

The following tables summarize the Company's total asset and total liabilities by its geographic segments. Intercompany balances were eliminated for separate disclosure:

	March 31, 2022 (recast)
	Central Asia		Europe		US		Middle East Caucasus		Held for Sale		Total
Total assets	$	1,207,149	$	765,699	$	172,661	$	355	$	825,419	$	2,971,283
Total liabilities	$	985,938	$	489,899	$	175,121	$	172	$	812,478	$	2,463,608
Net assets	$	221,211	$	275,800	$	(2,460)	$	183	12,941		$	507,675

	March 31, 2021 (recast)
	Central Asia	Europe	US	Middle East Caucasus	Held for Sale	Total
Total assets	714,380	591,072	46,682	140	748,048	2,100,322
Total liabilities	557,747	530,227	60,106	3	676,568	1,824,651
Net assets	156,633	60,845	(13,424)	137	71,480	275,671