Company: CNCKW
Filing Date: 2025-08-29
Form Type: POS AM
Source: 0001213900-25-082038
Chunk: 271

Company: Coincheck Group N.V.
Filing Date: 2025-08-29
Form: POS AM
Chunk 271
---
 are no overdue customer accounts receivable as of March 31, 2024 and March 31, 2025. For allowance for doubtful receivables, see Note 4 (1) (a) “Credit risk.”

F-35

COINCHECK GROUP N.V. and its subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

15. Other financial assets

Other financial assets consist of the following:

|                                    |     | As of March 31, |     |     |      |     |
| (In millions)                      |     |            2024 |     |     | 2025 |     |
| Current portion                    |     |                 |     |     |      |     |
| Other receivables                  |     |               ¥ |  34 |     |    ¥ |  40 |
| US dollar stablecoins              |     |               ¥ |   3 |     |    ¥ |  22 |
| Sub-total                          |     |                 |  37 |     |      |  62 |
| Non-current portion                |     |                 |     |     |      |     |
| Deposits and guarantee deposits(1) |     |                 | 575 |     |      | 388 |
| Equity security investments(2)     |     |                 |  39 |     |      |  46 |
| Sub-total                          |     |                 | 614 |     |      | 433 |
| Total                              |     |               ¥ | 651 |     |    ¥ | 495 |

____________

(1)

(2)

16. Property and equipment

The changes in the acquisition cost, accumulated depreciation and accumulated impairment losses of property and equipment are as follows:

| (In millions)                                         |     | Right-of-use 
 assets       |        |   |     | Leasehold    
 improvements |      |   |     | Equipment    
 and fixtures |     |   |     | Construction 
 in progress  |      |   |     | Total |        |   |
| Acquisition cost                                      |     |              |        |   |     |              |      |   |     |              |     |   |     |              |      |   |     |       |        |   |
| As of March 31, 2023                                  |     | ¥            |  1,535 |   |     | ¥            |  455 |   |     | ¥            | 189