Company: CRCL
Filing Date: 2025-08-04
Form Type: DRS
Source: 0000950123-25-006942
Chunk: 370

Company: Circle Internet Group, Inc.
Filing Date: 2025-08-04
Form: DRS
Chunk 370
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   |
| Pre-tax change – Unrealized gain (loss) on available-for-sale securities   |     |                  |      — |   |     |      |  (233 | ) |
| Tax effect                                                                 |     |                  |      7 |   |     |      |     — |   |
| Total accumulated other comprehensive income, net of tax                   |     | $                | 15,366 |   |     | $    | 4,179 |   |

| 20. | Prepaid expenses and other current assets |

Prepaid expenses and other current assets includes the following (in thousands):

| Table 20.1 Details of Prepaid Expenses and Other Current 
 Assets                                                   |     |   | June 30, 
     2025 |     |   | December 31, 
         2024 |
|:---------------------------------------------------------|:----|:--|---------:|:----|:--|-------------:|
| Reserve income receivable                                |     | $ |  187,897 |     | $ |      138,889 |
| Prepaid expenses                                         |     |   |   19,027 |     |   |       15,602 |
| Deferred offering costs                                  |     |   |        — |     |   |        4,235 |
| Digital financial assets                                 |     |   |      532 |     |   |       14,328 |
| Income tax receivable                                    |     |   |    1,567 |     |   |        8,507 |
| Other                                                    |     |   |    7,581 |     |   |        5,967 |
| Total prepaid expenses and other current assets          |     | $ |  216,604 |     | $ |      187,528 |

F-29

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

| 21. | Accounts payable and accrued expenses |

Accounts payable and accrued expenses includes the following (in thousands):

| Table 21.1 Details of Accounts Payable and Accrued Expenses |     |   | June 30, 
     2025 |     |   | December 31, 
         2024 |
|:------------------------------------------------------------|:----|:--|---------:|:----|:--|-------------:|
| Accrued distribution costs                                  |