Company: CNCKW
Filing Date: 2025-03-27
Form Type: F-1/A
Source: 0001013762-25-003470
Chunk: 425

Company: Coincheck Group N.V.
Filing Date: 2025-03-27
Form: F-1/A
Chunk 425
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 tiers include: •“Level 1”, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets; •“Level 2”, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and •“Level 3”, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement. The following table presents information about the Company’s assets and liabilities including those that are measured at fair value on a recurring basis at September 30, 2024 and December 31, 2023, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

|                                                | Description |   | Level |   | September 30, 
          2024 |     |   | December 31, 
         2023 |
|:-----------------------------------------------|:------------|--:|:------|:--|--------------:|:----|:--|-------------:|
| Assets:                                        |             |   |       |   |               |     |   |              |
| Cash held in Trust Account(1)                  |             | 1 |       | $ |    31,467,808 |     | $ |   37,273,384 |
| Liabilities:                                   |             |   |       |   |               |     |   |              |
| Public Warrants(1)                             |             | 1 |       | $ |       614,972 |     | $ |      378,445 |
| Private Placement Warrants(1)                  |             | 2 |       |   |        18,146 |     |   |       11,665 |
| WCL Promissory Note payable – related party(1) |             | 3 |       |   |       896,000 |     |   |      781,000 |
| 2024 Promissory Note payable – related