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SEGMENT INFORMATION | 6 Months Ended
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Jun. 30, 2026
Disclosure of operating segments [abstract] |
SEGMENT INFORMATION | SEGMENT INFORMATION The Kyivstar operations are considered as one operating segment. While Kyivstar Group identifies a single reportable segment in accordance with IFRS 8 Operating Segments, revenue is disaggregated into the following categories: •Telecommunication and infrastructure revenue – service revenue from mobile and fixed connectivity services provided to individuals and corporate customers and infrastructure services; •Digital revenue – revenue from proprietary digital platforms and services Management evaluates Kyivstar’s performance on a regular basis, primarily based on earnings before interest, tax, depreciation, amortization, impairment, gain or loss on disposals of non-current assets, other non-operating gains or losses, and for certain non-recurring items such as listing expense (“Adjusted EBITDA”) along with assessing the capital expenditures excluding certain costs such as those for telecommunication licenses and right-of-use assets (“CAPEX excl. licenses and ROU”). The following tables present revenue disaggregation and the key financial information for the six and three-month period s ended June 30, 2026 and 2025: For the six-month period ended June 30:
|  | Telecommunication and infrastructure revenue |  | Digital revenue |  | Total revenue
|  | 2026 | 2025 |  | 2026 | 2025 |  | 2026 | 2025
Kyivstar |  | 521 | 480 |  | 141 | 59 |  | 662 | 539
Total |  | 521 | 480 |  | 141 | 59 |  | 662 | 539
|  | Revenue |  | Selling, general and administrative expenses |  | Adjusted EBITDA |  | CAPEX excl. licenses and ROU*
|  | 2026 | 2025 |  | 2026 | 2025 |  | 2026 | 2025 |  | 2026 | 2025
Kyivstar |  | 662 | 539 |  | 231 | 183 |  | 361 | 306 |  | 126 | 134
Total |  | 662 | 539 |  | 231 | 183 |  | 361 | 306 |  | 126 | 134
*This includes capital expenditures on property, plant and equipment, net of advances, of US$151 (2025: US$159), intangible assets of US$43 (2025: US$33) after deducting additions in licenses of US$nil (2025: US$nil) and right-of-use assets of US$68 (2025: US$58) For the three-month period ended June 30:
|  | Telecommunication and infrastructure revenue |  | Digital revenue |  | Total revenue
|  | 2026 | 2025 |  | 2026 | 2025 |  | 2026 | 2025
Kyivstar |  | 265 | 244 |  | 74 | 40 |  | 339 | 284
Total |  | 265 | 244 |  | 74 | 40 |  | 339 | 284
|  | Revenue |  | Selling, general and administrative expenses |  | Adjusted EBITDA |  | CAPEX excl. licenses and ROU*
|  | 2026 | 2025 |  | 2026 | 2025 |  | 2026 | 2025 |  | 2026 | 2025
Kyivstar |  | 339 | 284 |  | 113 | 92 |  | 188 | 166 |  | 59 | 83
Total |  | 339 | 284 |  | 113 | 92 |  | 188 | 166 |  | 59 | 83
*This includes capital expenditures on property, plant and equipment, net of advances, of US$65 (2025: US$73), intangible assets of US$20 (2025: US$25) after deducting additions in licenses of US$nil (2025: US$nil) and right-of-use assets of US$26 (2025: US$15) The following table provides the reconciliation of Total Adjusted EBITDA to Profit before tax for the six and three-month periods ended June 30:
|  | Six-month period |  | Three-month period
|  | 2026 | 2025 |  | 2026 | 2025
Adjusted EBITDA |  | 361 | 306 |  | 188 | 166
Adjustments to reconcile Adjusted EBITDA to Profit before tax |  |  |  |  |  |
Depreciation |  | (78) | (66) |  | (40) | (35)
Amortization |  | (44) | (29) |  | (24) | (16)
Impairment |  | (4) | (4) |  | (2) | (2)
Gain / (loss) on disposal of non-current asset |  | 5 | (1) |  | 5 | (1)
Finance costs |  | (37) | (39) |  | (19) | (18)
Finance income |  | 8 | 11 |  | 4 | 4
Other non-operating loss, net |  | (21) | (4) |  | (20) | (3)
Foreign exchange gain / (loss), net |  | 11 | (13) |  | 5 | 8
Profit before tax |  | 201 | 161 |  | 97 | 103

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- Definition The entire disclosure for operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2025-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2025-en-r&doctype=Standard&dita_xref=IFRS08_g20-24_TI -URIDate 2025-03-27 + Details
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