Company: KYIV
Filing Date: 2025-04-18
Form Type: DRS
Source: 0001213900-25-033341
Chunk: 441

Company: Kyivstar Group Ltd.
Filing Date: 2025-04-18
Form: DRS
Chunk 441
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660 | ) |     |             |           — |   |     |               |     (98,660 | ) |
| Accretion for Class A ordinary shares to redemption amount |     |               — |     |        |  — |     |                  — |     |        |   — |     |            | (8,378,810 | ) |     |             | (10,569,099 | ) |     |               | (18,947,909 | ) |
| Net income                                                 |     |               — |     |        |  — |     |                  — |     |        |   — |     |            |          — |   |     |             |   2,105,923 |   |     |               |   2,105,923 |   |
| Balance – December 31, 2024                                |     |         715,000 |     | $      | 72 |     |          7,905,000 |     | $      | 791 |     | $          |          — |   |     | $           |  (8,907,683 | ) |     | $             |  (8,906,820 | ) |

____________ (1)Includes an aggregate of up to 1,005,000 Class B ordinary shares that were subject to forfeiture depending on the extent to which the underwriters’ over -allotmentoption is exercised (Note 5). On October 15, 2024, the Company consummated its IPO and sold 23,000,000 Units, including 3,000,000 Units sold pursuant to the full exercise of the underwriters’ option to purchase additional units to cover the over -allotment, hence the 1,005,000 shares of Class B ordinary shares were no longer subject to forfeiture. The accompanying notes are an integral part of these financial statements.

F-5

COHEN CIRCLE ACQUISITION CORP. I
STATEMENTS OF CASH FLOWS

| Cash Flows from Operating Activities:                                                |     | For the Years Ended 
 December 31,        
 2024                |              |   |     | 2023 |          |   |
|:-------------------------------------------------------------------------------------|:----|:--------------------|-------------:|:--|:----|:-----|---------:|:--|
| Net income (loss)                                                                    |     | $                   |    2,105,923 |   |