Company: CRCL
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001193125-25-084832
Chunk: 312

Company: Circle Internet Group, Inc.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 312
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 an internet
site at www.sec.gov that contains reports, proxy, and information statements we have filed electronically with the SEC.

As a result of the offering, we will
be required to file periodic reports and other information with the SEC. Accordingly, we will be required to file reports and other information with the SEC. The SEC maintains an internet site at www.sec.gov that contains reports, proxy, and
information statements and other information we have filed electronically with the SEC.

We maintain a corporate website at www.circle.com. The reference to
our website is an inactive textual reference only, and information contained therein or connected thereto is not incorporated into this prospectus or the registration statement of which it forms a part.

225

Index to financial statements

| Consolidated Financial Statements as of December 31, 2024 and 2023 and for the years ended December                      
 31, 2024, 2023, and 2022 of Circle Internet Group, Inc. and subsidiaries                                                 |     | Page |      |
|:-------------------------------------------------------------------------------------------------------------------------|:----|:-----|:-----|
| Report of Independent Registered Public Accounting Firm                                                                  |     |      | F-2  |
| Consolidated Balance Sheets                                                                                              |     |      | F-4  |
| Consolidated Statements of Operations                                                                                    |     |      | F-6  |
| Consolidated Statements of Comprehensive Income (Loss)                                                                   |     |      | F-7  |
| Consolidated Statements of Changes in Redeemable Convertible Preferred Stock and Stockholders’                           
 (Deficit)/Equity                                                                                                         |     |      | F-8  |
| Consolidated Statements of Cash Flows                                                                                    |     |      | F-9  |
| Notes to Consolidated Financial Statements                                                                               |     |      | F-12 |
| Financial Statements and Financial Highlights as of April 30, 2024 and for the year ended April 30,                      
 2024 and for the period from November 3, 2022 (commencement of operations) through April 30, 2023 of Circle Reserve Fund |     |      |      |
| Report of Independent Registered Public Accounting Firm                                                                  |     |      | F-54 |
| Schedule of Investments                                                                                                  |     |      | F-55 |
| Statement of Assets and Liabilities                                                                                      |     |      | F-58 |
| Statement of Operations                                                                                                  |     |      | F-59 |
| Statements of Changes in Net Assets                                                                                      |