Company: CRCL
Filing Date: 2025-08-04
Form Type: DRS
Source: 0000950123-25-006942
Chunk: 425

Company: Circle Internet Group, Inc.
Filing Date: 2025-08-04
Form: DRS
Chunk 425
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 (in thousands): Table 20. Accumulated Other Comprehensive Income (loss)

|                                                                                   |     | Year ended December 31, |   2024 |   |     |   |   2023 |   |     |   |   2022 |   |
|:----------------------------------------------------------------------------------|:----|:------------------------|-------:|:--|:----|:--|-------:|:--|:----|:--|-------:|:--|
| Accumulated other comprehensive income (loss)                                     |     |                         |        |   |     |   |        |   |     |   |        |   |
| Beginning balance                                                                 |     | $                       |  4,929 |   |     | $ |  3,356 |   |     | $ |  4,711 |   |
| Pre-tax change – Foreign currency translation adjustment                          |     |                         | (1,899 | ) |     |   |  1,460 |   |     |   |    625 |   |
| Pre-tax change – Unrealized gain (loss) on convertible notes – credit risk        
 adjustment                                                                        |     |                         |  1,095 |   |     |   |  1,182 |   |     |   | (3,155 | ) |
| Amount reclassified from accumulated other comprehensive income (loss) related to 
 available-for-sale debt securities                                                |     |                         |   (226 | ) |     |   | (1,069 | ) |     |   |  1,175 |   |
| Tax effect                                                                        |     |                         |   (255 | ) |     |   |      — |   |     |   |      — |   |
| Total other comprehensive income (loss), net of tax                               |     | $                       |  3,644 |   |     | $ |  4,929 |   |     | $ |  3,356 |   |

21. Prepaid expenses and other current assets Prepaid expenses and other current assets includes the following (in thousands): Table 21. Details of Prepaid Expenses and Other Current Assets

|                                                 |     |   | December 31, 2024 |     |   | December 31, 2023 |
|:------------------------------------------------|:----|:--|------------------:|:----|:--|------------------:|
| Reserve income receivable                       |     |