CONDENSED SEPARATE FINANCIAL INFORMATION OF KYIVSTAR GROUP LTD. (Tables)

12 Months Ended

Dec. 31, 2025

Condensed statement of financial position:

As of December 31:


			2025
Non-current assets
Financial fixed assets			2,351
Total non-current assets			2,351
Total current assets			18
Total assets			2,369
Equity			2,256
Total liabilities			113
Total equity and liabilities			2,369

Condensed income statement:

for the years ended December 31:

Condensed statements of comprehensive income:

for the years ended December 31:


			2025
Profit (loss) for the year			(168)
Total comprehensive (loss) for the year, net of tax			(168)

Condensed statement of cash flows:

for the years ended December 31:


			2025
Financing activities
Repayment of Loan Note Payable			(123)
Proceeds from SPAC Merger, net of transaction costs			132
Net cash flows generated from financing activities			9
Net increase in cash and cash equivalents			9
Cash and cash equivalents at end of period			9