Company: KYIV
Filing Date: 2025-04-18
Form Type: DRS
Source: 0001213900-25-033341
Chunk: 437

Company: Kyivstar Group Ltd.
Filing Date: 2025-04-18
Form: DRS
Chunk 437
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 Circle shareholder and would like to request documents, please do so by, 2025, or five business days prior to the extraordinary general meeting, in order to receive them before the extraordinary general meeting. If you request any documents from Cohen Circle, such documents will be mailed to you by first -classmail, or another equally prompt means. This proxy statement/prospectus is part of a registration statement and constitutes a prospectus of Kyivstar Group Ltd. in addition to being a proxy statement of Cohen Circle for the extraordinary general meeting. As allowed by SEC rules, this proxy statement/prospectus does not contain all of the information you can find in the registration statement or the exhibits to the registration statement. Information and statements contained in this proxy statement/prospectus are qualified in all respects by reference to the copy of the relevant contract or other document included as an annex to this proxy statement/prospectus. All information contained in this proxy statement/prospectus relating to Cohen Circle has been supplied by Cohen Circle, and all such information relating to Kyivstar has been supplied by Kyivstar. Information provided by either Cohen Circle or Kyivstar does not constitute any representation, estimate or projection of any other party. This document is a proxy statement of Cohen Circle for the extraordinary general meeting. Cohen Circle has not authorized anyone to give any information or make any representation about the Business Combination or the parties thereto, including Cohen Circle, that is different from, or in addition to, that contained in this proxy statement/prospectus. Therefore, if anyone does give you information of this sort, you should not rely on it. The information contained in this proxy statement/prospectus speaks only as of the date of this proxy statement/prospectus, unless the information specifically indicates that another date applies. 250

INDEX TO FINANCIAL STATEMENTS INDEX TO FINANCIAL STATEMENTS OF COHEN CIRCLE

|                                                                                               |     | Page        |
| Report of Independent Registered Public Accounting Firm                                       |     | F-2         |
| Financial Statements:                                                                         |     |             |
| Balance Sheets as of December 31, 2024 and 2023                                               |     | F-3         |
| Statements of Operations for the years ended December 31, 2024 and 2023                       |     | F-4         |
| Statements of Changes in Shareholders’ Deficit for the years ended December 31, 2024 and 2023 |     | F-5         |
| Statements of Cash Flows for