Company: KYIV
Filing Date: 2025-07-22
Form Type: 424B3
Source: 0001213900-25-066705
Chunk: 528

Company: Kyivstar Group Ltd.
Filing Date: 2025-07-22
Form: 424B3
Chunk 528
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 on the statements of operations as net income or loss. The measure of segment assets is reported on the balance sheets as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics included in net income or loss and total assets, which include the following:

|               |     |   |   March 31, 
        2025 |     |   | December 31, 
         2024 |
|:--------------|:----|:--|------------:|:----|:--|-------------:|
| Trust Account |     | $ | 235,813,008 |     | $ |  233,369,247 |
| Cash          |     | $ |      80,019 |     | $ |      699,511 |

|                                                                |     |   |      For the 
 Three months 
        ended 
    March 31, 
         2025 |     |   |      For the 
 Three months 
        ended 
    March 31, 
         2024 |
|:---------------------------------------------------------------|:----|:--|-------------:|:----|:--|-------------:|
| General and administrative costs                               |     | $ |    2,204,917 |     | $ |        5,168 |
| Interest earned on marketable securities held in Trust Account |     | $ |    2,443,761 |     | $ |            — |

The CODM reviews interest earned on the Trust Account to measure and monitor shareholder value and determine the most effective strategy of investment with the Trust Account funds while maintaining compliance with the Trust Agreement.

F-40 COHEN CIRCLE ACQUISITION CORP. I
NOTES TO CONDENSED FINANCIAL STATEMENTS
MARCH 31, 2025 (Unaudited) NOTE 9 — SEGMENT INFORMATION (cont.) General and administrative expenses are reviewed and monitored by the CODM to manage and forecast cash to ensure enough capital is available to complete a business combination or similar transaction within the business combination period. The CODM also reviews general and administrative costs to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget. General and administrative costs, as reported on the statements of operations, are the significant segment expenses provided to the CODM on a regular basis. All other segment items included in net income (loss) are reported on the statements of operations and described within their respective disclosures. NOTE