Company: KYIV
Filing Date: 2025-12-09
Form Type: F-1/A
Source: 0001213900-25-119722
Chunk: 406

Company: Kyivstar Group Ltd.
Filing Date: 2025-12-09
Form: F-1/A
Chunk 406
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     |  142 |     |                      89 |     |   56 |
| Total    |     |                        96 |     |   79 |     |             171 |     |  142 |     |                      89 |     |   56 |

____________

* This includes capital expenditures on property, plant and equipment, net of advances, of US$ 74(2024: US$ 42), intangible assets of US$ 37(2024: US$ 30) after deducting additions in licenses of US$ 1(2024: US$ nil) and right-of-useassets of US$ 21(2024: US$ 16).

** Upon adoption of IFRIC agenda decision in July 2024, on the disclosure of revenues and expenses for reportable segments related to application of requirements of IFRS 8, the Company has included Selling, general and administrative expenses by reportable segment, including comparative information.

F-139

Kyivstar Group Ltd. Notes to the interim condensed consolidated financial statements (in millions of U.S. dollars unless otherwise stated) 2SEGMENT INFORMATION (cont.)

The following table provides the reconciliation of Adjusted EBITDA to profit/(loss) before tax for the nine and three-month periods ended September 30:

|                                                                     |     | Nine-month period 
              2025 |   |     | 2024 |   |     | Three-month period 
               2025 |   |     | 2024 |   |
|:--------------------------------------------------------------------|:----|------------------:|:--|:----|-----:|:--|:----|-------------------:|:--|:----|-----:|:--|
| Total Adjusted EBITDA                                               |     |               477 |   |     |  374 |   |     |                171 |   |     |  142 |   |
| Adjustments to reconcile Total Adjusted EBITDA to Profit before tax |     |                   |   |     |      |   |     |                    |   |     |      |   |
| Depreciation                                                        |     |              (102 | ) |     |  (89 | ) |     |                (37 | ) |     |  (30 | ) |
| Amortization                                                        |     |               (46 | ) |     |  (34 | ) |     |                (17 | ) |     |  (