Company: CNCKW
Filing Date: 2025-08-29
Form Type: POS AM
Source: 0001213900-25-082038
Chunk: 265

Company: Coincheck Group N.V.
Filing Date: 2025-08-29
Form: POS AM
Chunk 265
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quisition-related costs

The Company incurred acquisition-related costs of ¥ million on legal fees and due diligence costs. These costs have been included in “Selling, general and administrative expenses.”

(c)Identifiable assets acquired and liabilities assumed

The following table displays the recognized amounts of assets and liabilities assumed as the date of acquisition.

|                                        |     | (In millions) 
 Fair value    
 recognized on 
 acquisition   |     |   |
| Cash and cash equivalents              |     | ¥             |  29 |   |
| Other financial assets                 |     |               |   3 |   |
| Other assets                           |     |               |   2 |   |
| Property and equipment                 |     |               |   2 |   |
| Crypto asset held (non-current)        |     |               |  21 |   |
| Other financial assets (non-current)   |     |               |   1 |   |
| Deferred tax assets                    |     |               |  49 |   |
| Other financial liabilities            |     |               |  (5 | ) |
| Total identifiable net assets acquired |     | ¥             | 102 |   |

F-30

COINCHECK GROUP N.V. and its subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 6.Reverse Recapitalization and Acquisitions of subsidiaries (cont.)

Fair values measured on a provisional basis

The following amount has been measured on a provisional basis.

The fair value of Next Finance’s intangible assets has been measured provisionally, pending completion of an independent valuation. Some of the value attributable to goodwill will be allocated to intangible assets when the valuation is completed.

If new information obtained within one year of the date of acquisition about facts and circumstances that existed at the date of acquisition identifies adjustments to the above amounts, or any additional provisions that existed at the date of acquisition, then the accounting for the acquisition will be revised.

(d)Goodwill

Goodwill arising from the acquisition has been recognized as follows.

|                                        |     | -In millions |       |
| Total identifiable net assets acquired |     | ¥            |   102 |
| Goodwill arising on acquisition        |     |              | 1,240 |
| Fair value of consideration            |     | ¥            | 1,342 |

The goodwill is attributable mainly to the skills and technical talent of Next Finance’s work force and the synergies expected to be achieved from integrating Next Finance into the Company’s existing business. None of