Company: CRCL
Filing Date: 2025-08-12
Form Type: S-1
Source: 0001193125-25-178989
Chunk: 435

Company: Circle Internet Group, Inc.
Filing Date: 2025-08-12
Form: S-1
Chunk 435
---
 |  1,182 |   |     |   | (3,155 | ) |
| Amount reclassified from accumulated other comprehensive income (loss) related to available-for-sale debt securities |     |                         |   (226 | ) |     |   | (1,069 | ) |     |   |  1,175 |   |
| Tax effect                                                                                                           |     |                         |   (255 | ) |     |   |      — |   |     |   |      — |   |
| Total other comprehensive income (loss), net of tax                                                                  |     | $                       |  3,644 |   |     | $ |  4,929 |   |     | $ |  3,356 |   |

**21. Prepaid expenses and other current assets**

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

**Table 21. Details of Prepaid Expenses and Other Current Assets**

|                                                 |     |   | December 31, 2024 |     |   | December 31, 2023 |
|:------------------------------------------------|:----|:--|------------------:|:----|:--|------------------:|
| Reserve income receivable                       |     | $ |           138,889 |     | $ |           101,190 |
| Income tax receivable                           |     |   |             8,507 |     |   |            25,647 |
| Prepaid expenses                                |     |   |            15,602 |     |   |            14,394 |
| Digital financial assets                        |     |   |            14,328 |     |   |                 — |
| Deferred offering costs                         |     |   |             4,235 |     |   |               782 |
| Other                                           |     |   |             5,967 |     |   |             4,632 |
| Total prepaid expenses and other current assets |     | $ |           187,528 |     | $ |           146,645 |

F-7 9

**22. Accounts payable and accrued expenses**

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

**Table 22. Details of Accounts Payable and Accrued Expenses**

|                                             |     |   | December 31, 2024 |     |   | December 31, 2023 |
|:--------------------------------------------|:----|:--|------------------: