Company: KYIV
Filing Date: 2025-12-18
Form Type: 424B3
Source: 0001213900-25-123334
Chunk: 299

Company: Kyivstar Group Ltd.
Filing Date: 2025-12-18
Form: 424B3
Chunk 299
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 to allocate resources and assess performance. The CODM has been identified as the Chief Financial Officer, who reviews the assets, operating results, and financial metrics for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that there is only one reportable segment.

F-42

COHEN CIRCLE ACQUISITION CORP. I
NOTES TO CONDENSED FINANCIAL STATEMENTS
JUNE 30, 2025 (Unaudited) NOTE 9. SEGMENT INFORMATION (cont.) The CODM assesses performance for the single segment and decides how to allocate resources based on net income or loss that also is reported on the statements of operations as net income or loss. The measure of segment assets is reported on the balance sheets as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics included in net income or loss and total assets, which include the following:

|               |     |   |    June 30, 
        2025 |     |   | December 31, 
         2024 |
|:--------------|:----|:--|------------:|:----|:--|-------------:|
| Trust Account |     | $ | 238,271,514 |     | $ |  233,369,247 |
| Cash          |     | $ |      33,784 |     | $ |      699,511 |

|                                                                |     |   | Three Months 
        Ended 
     June 30, 
         2025 |     |   | Three Months 
        Ended 
     June 30, 
         2024 |     |   | Six Months 
      Ended 
   June 30, 
       2025 |     |   | Six Months 
      Ended 
   June 30, 
       2024 |
|:---------------------------------------------------------------|:----|:--|-------------:|:----|:--|-------------:|:----|:--|-----------:|:----|:--|-----------:|
| General and administrative costs                               |     | $ |    1,002,040 |     | $ |       29,487 |     | $ |  3,206,957 |     | $ |     34,655 |
| Interest earned on marketable securities held in Trust Account |     | $ |    2,458,506 |     |