Company: CRCL
Filing Date: 2025-08-04
Form Type: DRS
Source: 0000950123-25-006942
Chunk: 369

Company: Circle Internet Group, Inc.
Filing Date: 2025-08-04
Form: DRS
Chunk 369
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142,721 |     |                  | 40,746 |     |      | 139,569 |

F-28

CONFIDENTIAL TREATMENT REQUESTED BY CIRCLE INTERNET GROUP, INC. PURSUANT TO 17 C.F.R. § 200.83

| 19. | Accumulated other comprehensive income |

Following is a summary of the changes in each component of accumulated other comprehensive income (in thousands):

| Table 19.1. Accumulated Other Comprehensive Income                         
 Accumulated other comprehensive income                                     |     | Three Months Ended 
 June 30,           
 2025               |        |     | 2024 |       |   |
|:---------------------------------------------------------------------------|:----|:-------------------|-------:|:----|:-----|------:|:--|
| Beginning balance                                                          |     | $                  |  5,369 |     | $    | 4,885 |   |
| Pre-tax change – Foreign currency translation adjustment                   |     |                    |  9,984 |     |      |  (378 | ) |
| Pre-tax change – Unrealized (loss) gain on convertible notes – credit risk 
 adjustment                                                                 |     |                    |     13 |     |      |  (273 | ) |
| Pre-tax change – Unrealized gain (loss) on available-for-sale securities   |     |                    |      — |     |      |   (55 | ) |
| Total accumulated other comprehensive income, net of tax                   |     | $                  | 15,366 |     | $    | 4,179 |   |

| Table 19.2. Accumulated Other Comprehensive Income                         
 Accumulated other comprehensive income                                     |     | Six Months Ended 
 June 30,         
 2025             |        |   |     | 2024 |       |   |
|:---------------------------------------------------------------------------|:----|:-----------------|-------:|:--|:----|:-----|------:|:--|
| Beginning balance                                                          |     | $                |  3,644 |   |     | $    | 4,929 |   |
| Pre-tax change – Foreign currency translation adjustment                   |     |                  | 11,793 |   |     |      |  (608 | ) |
| Pre-tax change – Unrealized (loss) gain on convertible notes – credit risk 
 adjustment                                                                 |     |                  |    (78 | ) |     |      |    91 |