Company: KYIV
Filing Date: 2025-07-17
Form Type: F-4/A
Source: 0001213900-25-064873
Chunk: 503

Company: Kyivstar Group Ltd.
Filing Date: 2025-07-17
Form: F-4/A
Chunk 503
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 | $          | 24,209 |     | $           | (444,507 | ) |     | $             | (419,507 | ) |
| Net loss                      |     | —               |     |        | — |     |               — |     |        |   — |     |            |      — |     |             | (5,168   | ) |     |               | (5,168   | ) |
| Balance as of March 31, 2024  |     | —               |     | $      | — |     |       7,905,000 |     | $      | 791 |     | $          | 24,209 |     | $           | (449,675 | ) |     | $             | (424,675 | ) |

The accompanying notes are an integral part of the unaudited condensed financial statements.

F-24

COHEN CIRCLE ACQUISITION CORP. I
CONDENSED STATEMENTS OF CASH FLOWS
(UNAUDITED)

| Cash Flows from Operating Activities:                                                |     | For the Three Months Ended 
 March 31,                  
 2025                       |            |   |     | 2024 |        |   |
|:-------------------------------------------------------------------------------------|:----|:---------------------------|-----------:|:--|:----|:-----|-------:|:--|
| Net income (loss)                                                                    |     | $                          |    238,844 |   |     | $    | (5,168 | ) |
| Adjustments to reconcile net income (loss) to net cash used in operating activities: |     |                            |            |   |     |      |        |   |
| Interest earned on marketable securities held in Trust Account                       |     |                            | (2,443,761 | ) |     |      |      — |   |
| Payment of operation costs through promissory note                                   |     |                            |          — |   |     |      |  5,000 |   |
| Changes in operating assets and liabilities:                                         |     |                            |            |   |     |      |        |   |
| Prepaid expenses                                                                     |     |                            |      8,755 |   |     |      |      — |   |
| Long-term prepaid insurance                                                          |     |                            |     33,125 |   |     |      |      — |   |
| Accounts payable and