Company: CNCKW
Filing Date: 2025-08-29
Form Type: POS AM
Source: 0001213900-25-082038
Chunk: 273

Company: Coincheck Group N.V.
Filing Date: 2025-08-29
Form: POS AM
Chunk 273
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| As of March 31, 2023                                     |     | ¥          |   600 |   |     | ¥        |     — |     | ¥      |  — |   |     | ¥     |   601 |   |
| As of March 31, 2024                                     |     | ¥          |   788 |   |     | ¥        |     — |     | ¥      |  — |   |     | ¥     |   788 |   |
| As of March 31, 2025                                     |     | ¥          | 1,161 |   |     | ¥        | 1,240 |     | ¥      |  — |   |     | ¥     | 2,401 |   |

____________

(1)

(2)Intangible assets with definite useful lives are amortized over their useful lives.

The amortization of intangible assets is included in “Selling, general and administrative expenses” in the consolidated statements of profit or loss and other comprehensive income.

(3)There were no intangible assets with restricted ownership or that are pledged as collateral as of March 31, 2024 and 2025.

(4)Crypto assets held (non-current assets) recognized as intangible assets are described in Note 13 “Crypto assets held.”

18. Leases

The Company leases office buildings for management and operation purposes.

(1) Right-of-useassets

Right-of-use assets related to leased properties are presented as property and equipment. See Note 16 “Property and equipment.”

(2) Lease liabilities

Lease liabilities consist of the following:

|                     |     | As of March 31, |       |     |      |       |
| (In millions)       |     |            2024 |       |     | 2025 |       |
| Current portion     |     |               ¥ |   384 |     |    ¥ |   376 |
| Non-current portion |     |                 | 1,277 |     |      |   901 |
| Total               |     |               ¥ | 1,661 |     |    ¥ | 1,277 |

Lease liabilities are included in “Other financial liabilities” in the consolidated statements of financial position. The balances of lease liabilities by maturity are presented in Note 4 “Financial risk management.”

F-38

COINCHECK GROUP N.V. and its subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL