Company: KYIV
Filing Date: 2025-12-18
Form Type: 424B3
Source: 0001213900-25-123334
Chunk: 371

Company: Kyivstar Group Ltd.
Filing Date: 2025-12-18
Form: 424B3
Chunk 371
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 CONSOLIDATED STATEMENT OF FINANCIAL POSITION as of June 30

| (In U.S. dollars)                      |     | Note |     | 2025 |
| Assets                                 |     |      |     |      |
| Other current assets – related parties |     |    3 |     | 0.10 |
| Total assets                           |     |      |     | 0.10 |
| Equity                                 |     |      |     |      |
| Issued capital                         |     |    4 |     | 0.10 |
| Total equity                           |     |      |     | 0.10 |
| Liabilities                            |     |      |     |    — |
| Total equity and liabilities           |     |      |     | 0.10 |

The accompanying notes are an integral part of these interim condensed consolidated financial statements.

F-119

Kyivstar Group Ltd. INTERIM CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY For the period from March 7, 2025 (inception) to June 30, 2025:

| (In U.S. dollars, unless otherwise stated) 
 Balance as of March 7, 2025 (inception)    |     | Note |     | No. of 
 shares 
      — |     | Issued share 
      capital 
            — |     | Total 
     — |
|:-------------------------------------------|:----|-----:|:----|-------:|:----|-------------:|:----|------:|
| Issuance of common shares*                 |     |    4 |     |     10 |     |         0.10 |     |  0.10 |
| Balance as of June 30, 2025                |     |      |     |     10 |     |         0.10 |     |  0.10 |

____________ *As disclosed in Note 4, 10:1 reverse share split was applied retrospectively. The accompanying notes are an integral part of these interim condensed consolidated financial statements.

F-120 Kyivstar Group Ltd.NOTES TO THE INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
FROM MARCH 7, 2025 (inception) to JUNE 30, 2025 1)GENERAL INFORMATION OF THE COMPANY Kyivstar Group Ltd. (the “Company”), an exempted company limited by shares,