Company: KYIV
Filing Date: 2025-06-24
Form Type: F-4/A
Source: 0001213900-25-057315
Chunk: 89

Company: Kyivstar Group Ltd.
Filing Date: 2025-06-24
Form: F-4/A
Chunk 89
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 Financial Information of Cohen Circle The following table shows summary historical financial information of Cohen Circle for the periods and as of the dates indicated. The summary historical financial information of Cohen Circle as of March31, 2025 and for the three months ended March31, 2025 and 2024 were derived from the unaudited historical financial statements of Cohen Circle included elsewhere in this proxy statement/prospectus. The summary historical financial information of Cohen Circle as of December 31, 2024 and 2023 and for the years ended December 31, 2024 and 2023 were derived from the audited historical financial statements of Cohen Circle included elsewhere in this proxy statement/prospectus. All amounts reflected below are in U.S. dollars.

18

The following summary historical financial information should be read together with the financial statements and accompanying notes and “ Cohen Circle Management’s Discussion and Analysis of Financial Condition and Results of Operations” appearing elsewhere in this proxy statement/prospectus. The financial summary historical financial information in this section is not intended to replace Cohen Circle’s financial statements and the related notes. Cohen Circle’s historical results are not indicative of the combined company’s future results. As explained elsewhere in this proxy statement/prospectus, the financial information contained in this section relates to Cohen Circle, prior to and without giving pro forma effect to the impact of the Business Combination and, as a result, the results reflected in this section may not be indicative of the results of the combined entity following the Business Combination. See the sections entitled “ Summary to the Proxy Statement / Prospectus — Parties to the Business Combination — Cohen Circle” and “ Unaudited Pro Forma Condensed Combined Financial Information” included elsewhere in this proxy statement/prospectus.

| Statement of operations data (USD, except share                                     
 and per share data):                                                                |     | Three months 
        ended 
    March 31, 
         2025 |   |     | Three months 
        ended 
    March 31, 
         2024 |   |     |      For the 
   year ended 
 December 31, 
         2024 |   |     |      For the 
   year ended 
 December 31, 
         2023 |   |
|:------------------------------------------------------------------------------------|:----|-------------:|:--|:----|-------------:|:--|:----|-------------:|:--|:----|-------------:|:--|
| General and administrative costs                                                    |     |    2,204,917