Company: CNCKW
Filing Date: 2025-09-10
Form Type: 424B3
Source: 0001213900-25-086398
Chunk: 272

Company: Coincheck Group N.V.
Filing Date: 2025-09-10
Form: 424B3
Chunk 272
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 based on the number of such Non -RedemptionShares sold. On the Maturity Date, Ghisallo agreed to transfer to Coincheck Parent, at no cost to Coincheck Parent and free and clear of any liens or encumbrances, any Non -RedemptionShares still retained by it. The Company considered this transaction to be an equity transaction in accordance with IAS 32, Financial Instruments: Presentation, whereas cash paid to Ghisallo was treated as an equity distribution and subsequent cash receipts as equity contributions. As of March 31, 2025, the Company received ¥202 million from this arrangement, which has been recorded to capital surplus in the consolidated statements of changes in equity. There were 856,242 Non -RedemptionShares held by Ghisallo as of March 31, 2025. (2)Other components of equity — Foreign currency translation adjustments Foreign currency translation adjustments comprise all foreign currency differences arising from the translation of the financial statements of Coincheck Parent and CCG AS into Japanese yen. (3)Dividends There are no dividends declared and paid in the years ended March 31, 2023, 2024 and 2025.

F-47

COINCHECK GROUP N.V. and its subsidiaries NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 28.Earnings per share The bases for calculating basic earnings (losses) per share and diluted earnings (losses) per share for the year ended March 31, 2023, 2024 and 2025, are as follows:

|                                                                           | (In millions, except per share data) | For the fiscal year ended March 31, |        2023 |   |     |   |        2024 |     |   |        2025 |   |
|:--------------------------------------------------------------------------|:-------------------------------------|:------------------------------------|------------:|:--|:----|:--|------------:|:----|:--|------------:|:--|
| Net profits (losses) for the period attributable to owners of the Company |                                      | ¥                                   |        (559 | ) |     | ¥ |       1,967 |     | ¥ |     (14,350 | ) |
| Basic and diluted net earnings (losses) per share                         |                                      | ¥                                   |       (4.56 | ) |     | ¥ |       16.05 |     | ¥ |     (114.98 | ) |
| Weighted-average number