After Putin's recent meeting, three main points concerning his vision on the Crocus terrorist attack can be outlined:

1️⃣ Putin unequivocally believes radical Islamists executed the attack.

2️⃣ Putin does not believe that the attack was undertaken by genuine radical islamists due to its timing - during Ramadan. He is persuaded that there's a "client" orchestrating behind the scenes.

3️⃣ However, his wording is cautious and lack evidence: he mentions a "Kyiv trace" (not very convincing) and suspects the US of attempting to "cover up" Ukraine, but gives no specifics. He also says that the terrorist attack at Crocus "may be" (or may not be?) "a link in a series of attempts by those who have been at war with Russia since 2014 at the hands of the Kyiv regime." This is more of an accusation against the US. Finally, he says that "this terrorist attack fits quite logically into the acts of intimidation that Kyiv is carrying out." That is, it could indeed be Kyiv.

In other words, Putin does not have evidence of involvement by either the US or Ukraine, but he is convinced that such a terrorist attack would be advantageous for them, which fuels his suspicions.