Company: KYIV
Filing Date: 2025-12-09
Form Type: F-1/A
Source: 0001213900-25-119722
Chunk: 407

Company: Kyivstar Group Ltd.
Filing Date: 2025-12-09
Form: F-1/A
Chunk 407
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12 | ) |
| Impairment                                                          |     |                (6 | ) |     |   (2 | ) |     |                 (3 | ) |     |    — |   |
| Loss on disposal of non-current assets                              |     |                (1 | ) |     |   (1 | ) |     |                  — |   |     |   (1 | ) |
| Listing expense                                                     |     |              (162 | ) |     |    — |   |     |               (162 | ) |     |    — |   |
| Finance costs                                                       |     |               (57 | ) |     |  (62 | ) |     |                (18 | ) |     |  (20 | ) |
| Finance income                                                      |     |                13 |   |     |   26 |   |     |                  2 |   |     |   10 |   |
| Other non-operating (loss)/gain, net                                |     |                (8 | ) |     |    — |   |     |                 (6 | ) |     |   (1 | ) |
| Net foreign exchange (loss)/gain, net                               |     |               (21 | ) |     |   24 |   |     |                 (1 | ) |     |   14 |   |
| Profit/(loss) before tax                                            |     |                87 |   |     |  236 |   |     |                (71 | ) |     |  102 |   |

3 INCOME TAXES

Income tax expense is the total of the current and deferred income taxes. Current income tax is the expected tax expense, payable or receivable on taxable income or loss for the period, using tax rates enacted or substantively enacted at the reporting date, and any adjustment to tax payable or receivable in respect of previous years. Deferred income tax is the tax asset or liability resulting from a difference in income recognition between enacted or substantively enacted local tax law and group IFRS accounting.

Income tax expense consisted of the following for the nine and three-month periods ended September 30:

|                       |     | Nine-month period 
              2025 |   |     | 2024 |   |     | Three-month period 
 2025               |    |     | 2024 |   |
|:----------------------|:----|------------------:|:--|:----|-----:|:--|:----