Company: KYIV
Filing Date: 2025-07-22
Form Type: 424B3
Source: 0001213900-25-066705
Chunk: 527

Company: Kyivstar Group Ltd.
Filing Date: 2025-07-22
Form: 424B3
Chunk 527
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 at fair value on October 15, 2024, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

|                                                      |     | Level |     | October 15, 
 2024        |           |
|:-----------------------------------------------------|:----|------:|:----|:------------|----------:|
| Equity:                                              |     |       |     |             |           |
| Fair value of Public Warrants for allocated proceeds |     |     3 |     | $           | 1,303,333 |

F-39

COHEN CIRCLE ACQUISITION CORP. I
NOTES TO CONDENSED FINANCIAL STATEMENTS
MARCH 31, 2025 (Unaudited) NOTE 8 — FAIR VALUE MEASUREMENTS (cont.) The fair value of Public Warrants was determined using the Binomial/Lattice Model. The Public Warrants have been classified within shareholders’ deficit and will not require remeasurement after issuance. The following table presents the quantitative information regarding market assumptions used in the valuation of the Public Warrants:

|                |     | October 15, 
 2024        |      |   |
|:---------------|:----|:------------|-----:|:--|
| Share price    |     | $           | 9.94 |   |
| Term (years)   |     |             |  5.5 |   |
| Risk-free rate |     |             |  3.9 | % |
| Volatility     |     |             |  5.0 | % |

NOTE 9 — SEGMENT INFORMATION ASC Topic 280, “Segment Reporting,” establishes standards for companies to report in their financial statement information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from which it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the CODM, or group, in deciding how to allocate resources and assess performance. The CODM has been identified as the Chief Financial Officer, who reviews the assets, operating results, and financial metrics for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that there is only one reportable segment. The CODM assesses performance for the single segment and decides how to allocate resources based on net income or loss that also is reported