Company: KYIV
Filing Date: 2025-07-22
Form Type: 424B3
Source: 0001213900-25-066705
Chunk: 264

Company: Kyivstar Group Ltd.
Filing Date: 2025-07-22
Form: 424B3
Chunk 264
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           | 218,667,732 |   |     |                     |   |     |           |     |   | 218,667,732 |   |
| Pro forma basic and diluted net (loss) income per share                      |     |           |      |     |                    |       n/a |   |     |                     |   |     |           |     | $         |        0.73 |   |     |                     |   |     |           |     | $         |        0.76 |   |     |                     |   |     |           |     | $ |        0.77 |   |

____________ *Numbers are presented in millions and may present rounding differences

121 NOTES TO UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION 1. Basis of pro forma presentation The unaudited pro forma condensed combined financial information has been prepared in accordance with Article 11 of Regulation S -Xand presents the combination of the historical financial information of VEON Holdings and Cohen Circle adjusted to give effect to the Business Combination and the related transactions. The unaudited pro forma condensed combined financial information sets forth and is derived from and should be read together with the following: •VEON Holdings’ unaudited condensed combined statement of financial position as of March31, 2025; •Cohen Circle’s unaudited condensed balance sheet as of March31, 2025; •Kyivstar Group Ltd.’s audited statement of financial position as of March31, 2025; •VEON Holdings’ unaudited condensed combined income statement for the three -monthperiod ended March31, 2025; •Cohen Circle’s unaudited condensed statement of operations for the three -monthperiod ended March31, 2025; •VEON Holdings’ audited combined income statement for the year ended December31, 2024; •Cohen Circle’s audited statement of operations for the year ended December31, 2024; and •other information relating to VEON Holdings and Cohen Circle included in this proxy statement/prospectus, including the Business Combination Agreement and the description of the terms thereof set forth under the section entitled “ The Business Combination Agreement and Transaction Documents.” The unaudited pro forma condensed combined financial information has been prepared for illustrative purposes only and is based on assumptions and estimates made and considered appropriate by management; however, it is not necessarily indicative of what VEON Holdings’ combined financial condition or results of operations