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SEGMENT INFORMATION (Tables)

6 Months Ended

Jun. 30, 2026

Disclosure of operating segments [abstract]

Schedule of key financial information of reportable segment

The following tables present revenue disaggregation and the key financial information for the six and three-month periods 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)

Schedule of segments reconciliation of consolidated Adjusted EBITDA to Profit / (loss) before tax

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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The disclosure of operating segments. [Refer: Operating segments [member]]

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Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2025-01-01
-Paragraph 23
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The disclosure of segments reconciliation of consolidated Adjusted EBITDA to consolidated income statement before tax.

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