Company: CNCKW
Filing Date: 2025-09-10
Form Type: 424B3
Source: 0001213900-25-086398
Chunk: 276

Company: Coincheck Group N.V.
Filing Date: 2025-09-10
Form: 424B3
Chunk 276
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50

COINCHECK GROUP N.V. and its subsidiaries NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 30.Commitments and contingencies (cont.) (4)Contingencies In general, litigation has uncertainties and, therefore, it is difficult to make a reliable estimate on the financial impact of potential outflows embodying economic benefits. Provisions are not recognized if they are not probable to generate potential outflows embodying economic benefits or if the financial impact cannot be estimated reliably. The possibility of any outflows in settlements regarding the lawsuits in dispute with the Company is remote. In January 2018, prior to Monex acquiring Coincheck, Coincheck’s NEM hot wallet was hacked and it lost 526.3 million NEM, or ¥46.6 billion, of customer assets. Although Coincheck compensated customers who were adversely affected by this cybersecurity incident, it was subject to lawsuits relating to the calculation of the compensation provided. All but one of these lawsuits had been resolved by judgment or alternative dispute resolution as of March 31, 2025, and the remaining one was settled in June 2025. Since 2018 the Company has invested in strengthening its cybersecurity and has become subject to operating procedures, including regulations for the custody of customer crypto assets, implemented by the JVCEA. 31.Supplemental cash flow information (1)Reconciliation of liabilities arising from financing activities The changes in liabilities to cash flows arising from financing activities are as follows:

| (In millions)                           
 As of March 31, 2022                    |     | Loans 
 ¥     |    200 |   |     | Promissory    
 note- related 
 party         
 —             |     | Lease liabilities 
 ¥                 |   239 |   |     | Total 
 ¥     |    439 |   |
|:----------------------------------------|:----|:------|-------:|:--|:----|:--------------|:----|:------------------|------:|:--|:----|:------|-------:|:--|
| Proceeds from short-term loans          |     |       |  1,800 |   |     | —             |     |                   |     — |   |     |       |  1,800 |   |
| Repayments of short-term loans          |     |       | (2,000 | ) |     | —             |     |                   |     — |   |     |       | (2,000 | ) |