Company: KYIV
Filing Date: 2025-12-09
Form Type: F-1/A
Source: 0001213900-25-119722
Chunk: 405

Company: Kyivstar Group Ltd.
Filing Date: 2025-12-09
Form: F-1/A
Chunk 405
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 during the disruptions. The impact of these offers on operating revenue in 2024 was US$ 46. OPERATING ACTIVITIES OF THE GROUP 2 SEGMENT INFORMATION The Kyivstar operations are considered as oneoperating segment. While Kyivstar Group identifies a single reportable segment in accordance with IFRS 8 Operating Segments, revenue is disaggregated into the following categories: •Telecommunications revenue — service revenue from mobile and fixed connectivity services provided to individuals and corporate customers; •Digital revenue — revenue from proprietary digital platforms and services Management evaluates Kyivstar’s performance on a regular basis, primarily based on earnings before interest, tax, depreciation, amortization, impairment, gain or loss on disposals of non -currentassets, other non -operatinggains or losses, and for certain non -recurringitems such as listing expense (“ Adjusted EBITDA”) along with assessing the capital expenditures excluding certain costs such as those for telecommunication licenses and right -of-useassets (“ CAPEX excl. licenses and ROU”). F-138

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 tables present the key financial information for the nine and the three-month period ended September 30, 2025:

For the nine-month period ended September 30:

|          |     | Telecommunications 
            revenue |     |      |     | Digital revenue |     |      |     | Total revenue |     |      |
|          |     |               2025 |     | 2024 |     |            2025 |     | 2024 |     |          2025 |     | 2024 |
| Kyivstar |     |                762 |     |  654 |     |              74 |     |   15 |     |           836 |     |  669 |
| Total    |     |                762 |     |  654 |     |              74 |     |   15 |     |           836 |     |  669 |

|          |     |      Selling, general and 
 administrative expenses** |     |      |     | Adjusted EBITDA |     |      |     |                   CAPEX 
 excl. licenses and ROU* |     |      |
|          |     |                      2025 |     | 2024 |     |