Company: KYIV
Filing Date: 2025-12-09
Form Type: F-1/A
Source: 0001213900-25-119722
Chunk: 100

Company: Kyivstar Group Ltd.
Filing Date: 2025-12-09
Form: F-1/A
Chunk 100
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ii) the historical unaudited balance sheet of Cohen Circle as of June 30, 2025 and with (iii) the historical unaudited statement of financial position of Kyivstar Group Ltd. as of June 30, 2025 on a pro forma basis as if the Business Combination and other events, summarized below, had been consummated as of June 30, 2025. The unaudited pro forma condensed combined income statement for the six -monthperiod ended June 30, 2025 combines (i) the historical unaudited combined income statement of VEON Holdings for the six -monthperiod ended June 30, 2025, with (ii) the historical unaudited statement of operations of Cohen Circle for the six -monthperiod ended June 30, 2025 on a pro forma basis as if the Business Combination had occurred on January 1, 2024. The unaudited pro forma condensed combined income statement for the year ended December 31, 2024 combines (i) the historical audited combined income statement of VEON Holdings for the year ended December 31, 2024, with (ii) the historical audited statement of operations of Cohen Circle for the year ended December 31, 2024 on a pro forma basis as if the Business Combination had occurred on January 1, 2024. The unaudited pro forma condensed combined financial information was derived from and should be read in conjunction with the following historical financial statements and the accompanying notes, which are included elsewhere in this prospectus: •VEON Holdings’ unaudited combined statement of financial position as of June30, 2025; •Cohen Circle’s unaudited balance sheet as of June30, 2025; •Kyivstar Group Ltd.’s unaudited statement of financial position as of June30, 2025; •VEON Holdings’ unaudited combined income statement for the six -monthperiod ended June30, 2025; •Cohen Circle’s unaudited statement of operations for the six -monthperiod ended June30, 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 prospectus, including the Business Combination Agreement and the description thereof. The unaudited pro forma