Company: KYIV
Filing Date: 2025-12-09
Form Type: F-1/A
Source: 0001213900-25-119722
Chunk: 287

Company: Kyivstar Group Ltd.
Filing Date: 2025-12-09
Form: F-1/A
Chunk 287
---
:----|:---------------|----------:|:----|:--------|:--|:----|:--------|----------:|:--|
| Allocation of net income (loss)                       |     | $                                   |  1,059,415 |     | $              |   397,051 |     | $       | — |     | $       |   (29,487 | ) |
| Denominator:                                          |     |                                     |            |     |                |           |     |         |   |     |         |           |   |
| Basic and diluted weighted average shares outstanding |     |                                     | 23,000,000 |     |                | 8,620,000 |     |         | — |     |         | 6,900,000 |   |
| Basic and diluted net income (loss) per common share  |     | $                                   |       0.05 |     | $              |      0.05 |     | $       | — |     | $       |     (0.00 | ) |

F-34

COHEN CIRCLE ACQUISITION CORP. I
NOTES TO CONDENSED FINANCIAL STATEMENTS
JUNE 30, 2025
(Unaudited) NOTE 2. SIGNIFICANT ACCOUNTING POLICIES (cont.)

| Basic and diluted net income (loss) per common share  
 Numerator:                                            |     | For the Six Months Ended June 30, 
 2025                              
 Class A                           
 redeemable                        |            |     | Class A and B  
 non-redeemable |           |     | 2024    
 Class A |   |     | Class B |           |   |
|:------------------------------------------------------|:----|:----------------------------------|-----------:|:----|:---------------|----------:|:----|:--------|:--|:----|:--------|----------:|:--|
| Allocation of net income (loss)                       |     | $                                 |  1,233,148 |     | $              |   462,162 |     | $       | — |     | $       |   (34,655 | ) |
| Denominator:                                          |     |                                   |            |     |                |           |     |         |   |     |         |           |   |
| Basic and diluted weighted average shares outstanding |     |                                   | 23,000,000 |     |