Company: KYIV
Filing Date: 2025-12-18
Form Type: 424B3
Source: 0001213900-25-123334
Chunk: 267

Company: Kyivstar Group Ltd.
Filing Date: 2025-12-18
Form: 424B3
Chunk 267
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 |     |             |  5.0 | % |

F-20

COHEN CIRCLE ACQUISITION CORP. I
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2024 NOTE 9 — SEGMENT INFORMATION ASC Topic 280, “Segment Reporting,” establishes standards for companies to report in their financial statement information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from which it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the CODM, or group, in deciding how to allocate resources and assess performance. The CODM has been identified as the Chief Financial Officer, who reviews the assets, operating results, and financial metrics for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that there is only one reportable segment. The CODM assesses performance for the single segment and decides how to allocate resources based on net income or loss that also is reported on the statements of operations as net income or loss. The measure of segment assets is reported on the balance sheets as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics included in net income or loss and total assets, which include the following:

|               |     |   | December 31, 
         2024 |     |   | December 31, 
         2023 |
|:--------------|:----|:--|-------------:|:----|:--|-------------:|
| Trust Account |     | $ |  233,369,247 |     | $ |            — |
| Cash          |     | $ |      699,511 |     | $ |          100 |

|                                                                |     |   |      For the 
   Year Ended 
 December 31, 
         2024 |     |   |      For the 
   Year Ended 
 December 31, 
         2023 |
|:---------------------------------------------------------------|:----|:--|-------------:|:----|:--|-------------:|
| General and administrative costs                               |     | $ |      113,324 |     | $ |      377,628 |
| Interest earned on marketable securities held in Trust Account |     | $ |    2,219,247 |     | $ |            — |