Company: CNCKW
Filing Date: 2025-09-10
Form Type: 424B3
Source: 0001213900-25-086398
Chunk: 256

Company: Coincheck Group N.V.
Filing Date: 2025-09-10
Form: 424B3
Chunk 256
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exchanges. (2)Other financial assets mainly consist of deposits and guarantee deposits as well as trade receivables. See Note 15 “Other financial assets.” Changes in allowance for doubtful receivables for other financial assets are as follows:

|                                |     | As of March 31, |   |     |      |   |
| (In millions)                  |     |            2024 |   |     | 2025 |   |
| Balance at beginning of period |     |               ¥ | — |     |    ¥ | 0 |
| Increase                       |     |                 | 0 |     |      | 0 |
| Balance at end of period       |     |               ¥ | 0 |     |    ¥ | 0 |

(b)Liquidity risk Liquidity risk is the risk of the Company being unable to settle obligations using cash, crypto assets held (current assets), other financial assets, or other means.

F-24

COINCHECK GROUP N.V. and its subsidiaries NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 4.Financial risk management (cont.) The Company finances the funds necessary for operations by obtaining loans from financial institutions and related parties. Cryptocurrencies received from borrowings, which are recorded as “Crypto asset borrowings” in the consolidated statements of financial position, contribute to securing adequate liquidity, as they can be used as the Company’s own assets or in settlement with cryptocurrency exchange brokers. The Company regularly monitors the status and outlook of cash flows and reduces liquidity risks. The maturity analysis of financial liabilities and the corresponding financial assets for managing liquidity risk are as follows. Cryptocurrencies for facilitating customer transactions are included in the following tables. The contractual cash flows below reflect cash flows presented on an undiscounted cash flow basis, including contractual interest payments. As of March 31, 2024

| (In millions)                     |     | Carrying 
 amount   |        |     | Contractual 
 cash flows  |        |     | Within   
 one year |        |     | From one  
 year to   
 two years |     |     | From         
 two years to 
 three years  |     |     | From           
 three years to 
 four years     |     |     | From          
 four years to 
 five years    |     |     | More than  
 five years |   |
| Crypto asset borrowings           |     | ¥        | 44,020 |     | ¥           | 44,020 |     | ¥