Company: KYIV
Filing Date: 2025-12-09
Form Type: F-1/A
Source: 0001213900-25-119722
Chunk: 267

Company: Kyivstar Group Ltd.
Filing Date: 2025-12-09
Form: F-1/A
Chunk 267
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 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 the Class A ordinary shares subject to possible redemption allocation |     |     3 |     | $           | 1,303,333 |

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 | % |

F-20

COHEN CIRCLE ACQUISITION CORP. I
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2024 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 on the statements of operations as net income or loss. The measure of segment assets is reported on the balance sheets as total assets. When