The role of digital transformation in the formation and development of intellectual capital in telecommunications companies

he study aimed to determine how the introduction of digital technologies changes the components of telecommunications companies’ intellectual capital and affects their efficiency and economic performance. To study the digital transformation of telecommunications companies, data analysis methods, integration of analytical and artificial intelligence platforms, assessment of the impact of the Internet of Things, cloud services and digital ecosystems on the efficiency of business processes, personalisation of services and development of intellectual capital were used. The study determined that in 2025, the number of Internet users worldwide reached about 6 billion people (72% of the population), while in Ukraine, this figure was 31.5 million people (82.4% of the population). The study determined that the structural capital of telecom operators has strengthened thanks to process automation, the introduction of cloud platforms and data analytics; 85% of operators consider digitalisation critical to growth, 70% reported increased network productivity, and operating costs fell by 15-20%. The study also found that customer capital has been transformed through service personalisation, self-service platforms, and the integration of the Internet of Things. The study determined that Kyivstar increased service efficiency with digital revenue in 2025 increased 4.7 times to USD 124 million (a 4.9-fold increase to UAH 5.2 billion) and reached 10.7% of total revenue. In the fourth quarter of 2025, revenue from digital services grew 6.1 times to USD 50 million (a 6.4-fold increase to UAH 2.1 billion) and accounted for 15.7% of total revenue. The share of multiplay users increased 18.0% year-on-year to 7.3 million, representing 35.0% of active monthly mobile subscribers. The study showed that Vodafone invested more than UAH 6 billion in network modernisation and deployed 7,252 LTE stations. The study determined that Lifecell increased Internet speed by 20-30%These changes strengthened human, structural, and customer capital and supported the innovative development of telecom operators. The practical significance of the study is determined by the applicability of the results in the development of effective strategies for the digital transformation of telecommunications companies and improving the effective management of their intellectual capital