Company: CNCKW
Filing Date: 2025-01-28
Form Type: F-1
Source: 0001213900-25-007203
Chunk: 140

Company: Coincheck Group N.V.
Filing Date: 2025-01-28
Form: F-1
Chunk 140
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.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. Non-IFRS Financial Measures In addition to our results determined in accordance with IFRS, we believe EBITDA, a non -IFRSmeasure, is useful in evaluating our operating performance. We use EBITDA to evaluate our ongoing operations and for internal planning and forecasting purposes. We believe that EBITDA may be helpful to investors because it provides

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consistency and comparability with past financial performance. However, EBITDA is presented for supplemental informational purposes only, has 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 most directly comparable financial measure stated in accordance with IFRS. 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,                 
 2022                      |        |     | 2023 |      |   |     | 2024 |       |     | For the six months ended 
 September 30,            
 2023                     |      |   |     | 2024 |       |
|:---------------------------------------------|:----|:--------------------------|-------:|:----|:-----|-----:|:--|:----|:-----|------:|:----|:-------------------------|-----:|:--|:----|:-----|------:|
|                                              |     | -millions of yen          |        |     |      |      |   |     |      |       |