Company: CRCL
Filing Date: 2025-02-13
Form Type: DRS/A
Source: 0000950123-25-001965
Chunk: 293

Company: Circle Internet Group, Inc.
Filing Date: 2025-02-13
Form: DRS/A
Chunk 293
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 stock, reference is made to the
registration statement and the exhibits and any schedules filed therewith. Statements contained in this prospectus as to the contents of any contract or other document referred to are not necessarily complete and in each instance, if such contract
or document is filed as an exhibit, reference is made to the copy of such contract or other document filed as an exhibit to the registration statement, each statement being qualified in all respects by such reference. The SEC maintains an internet
site at www.sec.gov that contains reports, proxy, and information statements we have filed electronically with the SEC.

As a result of the offering, we will
be required to file periodic reports and other information with the SEC. Accordingly, we will be required to file reports and other information with the SEC. The SEC maintains an internet site at www.sec.gov that contains reports, proxy, and
information statements and other information we have filed electronically with the SEC.

We maintain a corporate website at www.circle.com. The reference to
our website is an inactive textual reference only, and information contained therein or connected thereto is not incorporated into this prospectus or the registration statement of which it forms a part.

210

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

| Consolidated Financial Statements as of and for the years ended December 31, 2023 and 2022 of Circle                     
 Internet Financial Limited and subsidiaries                                                                              |     | Page |      |
|:-------------------------------------------------------------------------------------------------------------------------|:----|:-----|:-----|
| Report of Independent Registered Public Accounting Firm                                                                  |     |      | F-2  |
| Consolidated Balance Sheets                                                                                              |     |      | F-3  |
| Consolidated Statements of Operations                                                                                    |     |      | F-5  |
| Consolidated Statements of Comprehensive Income (Loss)                                                                   |     |      | F-6  |
| Consolidated Statements of Changes in Redeemable Convertible Preferred Stock and Stockholders’                           
 (Deficit)/Equity                                                                                                         |     |      | F-7  |
| Consolidated Statements of Cash Flows                                                                                    |     |      | F-8  |
| Notes to Consolidated Financial Statements                                                                               |     |      | F-10 |
| Financial Statements and Financial Highlights as of April 30, 2024 and for the year ended April 30,                      
 2024 and for the period from November