Company: CNCKW
Filing Date: 2025-03-27
Form Type: F-1/A
Source: 0001013762-25-003470
Chunk: 137

Company: Coincheck Group N.V.
Filing Date: 2025-03-27
Form: F-1/A
Chunk 137
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 (non -currentassets). Financial income.Financial income was ¥0 million in the year ended March 31, 2023, a decrease of ¥1 million from ¥1 million in the year ended March 31, 2022. Financial expenses.Financial expenses were ¥7 million in the year ended March 31, 2023, an increase of ¥5 million from ¥2 million in the year ended March 31, 2022. Profit (loss) before income taxes.As a result of the foregoing, loss before income taxes was ¥846 million in the year ended March 31, 2023, after recognizing profit of ¥13,918 million in the year ended March 31, 2022. Income tax (expenses) benefits.Income tax benefits were ¥287 million in the year ended March 31, 2023, a decrease in expense of ¥4,410 million from income tax expenses of ¥4,123 million in the year ended March 31, 2022. The decrease in income tax expenses was due mainly to our decreased profit for the period. Net profit (loss) for the period.As a result of the foregoing, net loss was ¥559 million in the year ended March 31, 2023, after recognizing net profit of ¥9,795 million in the year ended March 31, 2022.

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Non-IFRS Financial Measures In addition to our results determined in accordance with IFRS, we present EBITDA and Adjusted EBITDA, non -IFRSmeasures, because we believe they are useful in evaluating our operating performance. EBITDA represents net profit (loss) for the period before the impact of taxes, interest, depreciation, and amortization of intangible assets, and Adjusted EBITDA represents EBITDA, further adjusted for transaction expenses that are directly attributable to the Reverse Recapitalization, as well as Nasdaq listing expenses. We use EBITDA and Adjusted EBITDA to evaluate our ongoing operations and for internal planning and forecasting purposes. We believe that EBITDA and Adjusted EBITDA may be helpful to investors because it provides consistency and comparability with past financial performance. However, EBITDA and Adjusted EBITDA are presented for supplemental informational purposes only, have limitations as an analytical tool and should not be considered in isolation or as a substitute for our financial information presented in accordance with IFRS. A reconciliation is provided below for each non -IFRSfinancial measure to the