Company: CNCKW
Filing Date: 2025-08-29
Form Type: POS AM
Source: 0001213900-25-082038
Chunk: 285

Company: Coincheck Group N.V.
Filing Date: 2025-08-29
Form: POS AM
Chunk 285
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 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 of shares, basic and diluted                      |                                      |                                     | 122,587,617 |   |     |   | 122,587,617 |     |   | 124,803,262 |   |

Weighted-average number of shares has been recast to reflect the Reverse Recapitalization. Basic net earnings (losses) per share are computed by dividing net profit (loss) by the weighted-average number of shares of Ordinary Shares outstanding during each period. It excludes the dilutive effects of any potentially issuable common shares (e.g., shares underlying warrants). Diluted net profit (loss) per share is calculated by including any potentially dilutive share issuances in the denominator. For the year ended March 31, 2023 and 2024, the diluted earnings per share is equal to basic earnings per share, as there were no potentially dilutive securities. For the year ended March 31, 2025, all potentially dilutive securities were not included in the calculation of diluted losses per share as their effect would be anti-dilutive.

29. Related parties

(1) Related party transactions

Below are the related-party balances as of March 31, 2024, and 2025:

|                                | (In millions)         
 Type of related party |                           | Name of related party |                                    | Detail of transaction |