Company: CNCKW
Filing Date: 2025-08-29
Form Type: POS AM
Source: 0001213900-25-082038
Chunk: 111

Company: Coincheck Group N.V.
Filing Date: 2025-08-29
Form: POS AM
Chunk 111
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 attributable to the reverse recapitalization (as a result of the Business Combination), as well as Nasdaq listing expenses. Please also see “Overview” near the beginning if this discussion and analysis for an explanation of our change in calculating Adjusted EBITDA beginning with the quarter ended June30, 2025. 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 they provide 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 Accounting Standards.

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A reconciliation is provided below for each non -IFRSfinancial measure to the most directly comparable financial measure stated in accordance with IFRS Accounting Standards. Investors are encouraged to review the related IFRS financial measures and the reconciliation of these non -IFRSfinancial measures to their most directly comparable IFRS financial measures, and not to rely on any single financial measure to evaluate our business. The following tables present reconciliations of our non -IFRSfinancial measures: Reconciliation of EBITDA to Net Profit

|                                              |     | For the fiscal year ended March 31, 
 2023                                |      |   |     | 2024 |       |     | 2025 |         |   |
|:---------------------------------------------|:----|:------------------------------------|-----:|:--|:----|:-----|------:|:----|:-----|--------:|:--|
| Reconciliation of EBITDA:                    |     |                                     |      |   |     |      |       |     |      |         |   |
| Net profit (loss) for the year or the period |     | ¥                                   | (559 | ) |     | ¥    | 1,967 |     | ¥    | (14,350 | ) |
| Add: Income tax expenses (benefits)          |     |                                     | (287 | ) |     |      |   873 |     |      |     991 |   |
| Profit (loss) before income taxes            |     |                                     | (846 | ) |     |      | 2,840 |     |      | (13,359 | ) |
| Add: Interest