Company: CNCKW
Filing Date: 2025-09-10
Form Type: 424B3
Source: 0001213900-25-086398
Chunk: 275

Company: Coincheck Group N.V.
Filing Date: 2025-09-10
Form: 424B3
Chunk 275
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 |              100 | % |
| Next Finance Tech Digital Assets Co., Ltd. |     | Japan             |     | Borrows cryptocurrencies.                                                                            |     |              100 | % |
| Next Finance Tech International Co., Ltd.  |     | Cayman Islands    |     | Manages Next Finance’s insurance.                                                                    |     |              100 | % |

30.Commitments and contingencies (1)Customer deposited crypto assets The Company has an obligation to safeguard all crypto assets held on behalf of customers from loss or theft. As such, the Company may be liable to its customers for losses arising from the Company’s failure to safeguard these assets. The Company has not incurred any losses from such obligations and, therefore, has not accrued any related liabilities as of March 31, 2024 and 2025. This determination is based on the following factors: (i) the Company has no known or historical experience of claims to use as a basis of measurement after the January 2018 cybersecurity incident (as described in “(4) Contingencies”). While the Company compensated customers for that event, the related legal claims have been substantially resolved, and there is no recurring claims experience. (ii) the Company accounts for and continually verifies the amount of crypto assets within its control, and (iii) the Company has established security around private keys to minimize the risk of theft or loss. (2)Purchase commitments The contractual commitment amount related to the lease contract was ¥65 million and ¥nil million as of March 31, 2024 and 2025, respectively. (3)Availability under committed credit lines The Company had committed credit lines from Monex Finance Corporation and JSF Trust and Banking Co., Ltd. for the purpose of stable operating capital in the year ended March 31, 2024 and 2025. The undrawn commitments on these credit lines were as follows:

|                                              |     | As of March 31, |       |     |      |       |
| (In millions)                                |     |            2024 |       |     | 2025 |       |
| Total amount of commitment line borrowing    |     |               ¥ | 6,200 |     |    ¥ | 8,900 |
| Balance of executed borrowed commitment line |     |                 |     — |     |      |   751 |
| Balance of unexecuted commitment line        |     |               ¥ | 6,200 |     |    ¥ | 8,149 |

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