Company: CRCL
Filing Date: 2025-04-01
Form Type: S-1
Source: 0001193125-25-070481
Chunk: 238

Company: Circle Internet Group, Inc.
Filing Date: 2025-04-01
Form: S-1
Chunk 238
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 such plans subject to obtaining any required stockholder approval. The Compensation Committee oversees the Company’s stock ownership 169

guidelines for executive officers and directors, and oversees the approval and administration of the compensation recoupment, clawback, and similar policies. Additionally, the Compensation Committee annually reviews and approves the list of companies to be included in any compensation peer group used to benchmark pay levels based on criteria the Compensation Committee deems appropriate. Finally, the Compensation Committee oversees the administration of, and, as appropriate, the enforcement of our clawback policies and any recoupment-related activity. Independent compensation committee consultant’s role in determining compensation From 2021 until August 2024, the Compensation Committee engaged Pearl Meyer as its independent compensation consultant, and Pearl Meyer advised the Compensation Committee with respect to 2024 pay decisions, other than the payout amount of the 2024 STIP (as defined below). In August 2024, the Compensation Committee engaged Semler Brossy as its independent compensation consultant. The Compensation Committee’s consultant provides guidance to the Compensation Committee regarding the amount and types of compensation provided to executives and directors, plan design for our short-term and long-term incentive plans, peer group determination, and share plan usage. Fiscal year 2024 peer group companies Competitive compensation data is one of several factors that our Compensation Committee considers in making its decisions with respect to the compensation of our executives, including our NEOs. Specifically, our Compensation Committee considers compensation data in our competitive market for executive talent, particularly the compensation levels and practices of a group of peer companies (the “Compensation Peer Group”), as determined by our Compensation Committee. The Compensation Committee, with the assistance of Pearl Meyer, developed and approved the following Compensation Peer Group for fiscal year 2024 based on each company’s similarity to us in terms of industry and financial characteristics, as determined using the following criteria:

| • |     | business model and/or product, with a focus on companies with fintech, cryptocurrency, and banking industries; |

| • |     | similar size, as measured by revenue, assets, and market capitalization; |

| • |     | headquartered in the United States and traded on a major stock exchange; and |

| • |     | preference for high annual revenue growth companies. |

Peer Companies for fiscal year 2024:

| ACI Worldwide, Inc.           |     | LendingClub Corporation    |     | Shift4 Payments, Inc.   |
| Affirm Holdings, Inc.         |     | Marqeta, Inc.