Company: CNCKW
Filing Date: 2025-08-29
Form Type: POS AM
Source: 0001213900-25-082038
Chunk: 105

Company: Coincheck Group N.V.
Filing Date: 2025-08-29
Form: POS AM
Chunk 105
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 and online video -sharingplatforms) and affiliate marketing programs. • Professional fees. Professional fees consist of legal, financial advisory, accounting and other consulting fees. Professional fee includes transaction expenses related to Company business acquisition activities of ¥143million and ¥179million, for the three months ended June30, 2025 and 2024, respectively. The advisory fees related to the Business Combination were ¥4,607 million, ¥248 million, and ¥717 million, for the years ended March31, 2025, 2024 and 2023, respectively. • Communication expenses. Communication expenses include cloud service expenses such as Amazon Web Services. • Subcontract expenses. Subcontract expenses include outsourcing costs. Selling, general, and administrative expenses also include depreciation and amortization, business management service fees, transaction related costs, subcontract labor costs, tax expenses, and other expenses. Other Income and Expenses Other income There was no significant other income in the quarter ended June30, 2025, or in the quarter ended June30, 2024. There is no significant other income for the year ended March 31, 2025, and other income consists primarily of gain on sale of business and gain on sale of crypto assets held for the year ended March 31, 2024. Other expenses Other expenses consist primarily of exchange loss in the quarter ended June30, 2025 and in the quarter ended June30, 2024. Other expenses consist primarily of exchange loss and disposals of intangible assets for the year ended March 31, 2025, and lease contract cancellation penalty, loss on sales and disposals of intangible assets, and termination benefits and exchange loss for the year ended March 31, 2024. Financial Income and Expenses Financial income There was no significant financial income in the quarter ended June30, 2025, and financial income consisted primarily of derivative gains in the quarter ended June30, 2024. Financial income consists primarily of change in fair value of warrant liabilities for the year ended March 31, 2025 and derivative gains for the year ended March 31, 2024. Financial expenses Financial expenses consist primarily of change in fair value of warrant liability in the quarter ended June30, 2025 and impairment losses of other financial assets (non -currentassets) in the quarter ended June30, 2024. Financial expenses consist primarily of interest expenses for the year ended March 31, 2025 and impairment losses of other financial assets (non -currentassets)