Kops assigns 1/8 th of the CIDR to its private subnets each, and 1/64 th of the CIDR to its utility subnets.
If we create a multi AZ cluster with 1024 IPs having three zones, private Subnets would cover 1/8*1024*3 = 384 IPs utility subnets would cover 1/64*1024*3 = 48 IPs. which is 432 combined.
Because kops is used with many different types of workloads, it comes with defaults, but allows you to configure the subnets as you desire. Using kops edit cluster you can edit the cidr attribute on each of the subnes in spec.subnets to whatever you'd like them to be.