were heavily conquered by Russian troops, resulting in significant damage to infrastructure and numerous casualties. Luhansk, Kharkiv, Donetsk and Zaporizhia are among the hardest hit regions, located in the east and south of Ukraine. In contrast, the western regions of Ukraine, including Lviv and Zakarpattia, have not experienced direct ground fighting by Russian troops. Moreover, these western regions have become a refuge for the resettlement of numerous businesses from the war-torn eastern and southern regions. Ukraine, with certain color codes indicating the different statuses as of March 1, 2023. Here is South and East: these regions are largely marked in red, indicating areas occupied by Russian troops. Proximity to the frontline, ongoing shelling and significant human casualties have caused devastation, so people have been evacuated and moved to safer areas. Center and North: these areas include Kyiv, the capital of Ukraine, which had around 3 million inhabitants before the war and are the most economically developed regions. They were also attacked and some captured by Russian troops, but were liberated at the end of Ukraine by region for 2023. This is valuable to understand how entrepreneurial activity is distributed during the war, but without pre-war data for comparison.