Company: CNCKW
Filing Date: 2025-09-10
Form Type: 424B3
Source: 0001213900-25-086398
Chunk: 112

Company: Coincheck Group N.V.
Filing Date: 2025-09-10
Form: 424B3
Chunk 112
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 the year ended March 31, 2023. The increase was due mainly to an increase in impairment loss of other financial assets. Profit (loss) before income taxes.Profit before income taxes was ¥2,840 million in the year ended March 31, 2024, an increase of ¥3,686 million from a loss of ¥846 million in the year ended March 31, 2023. The increase was due mainly to an increase in revenue. Income tax (expenses) benefits.Income tax expenses were ¥873 million in the year ended March 31, 2024, compared to ¥1,160 million from income tax benefits of ¥287 million in the year ended March 31, 2023, due mainly to a profit of ¥2,840 million in the year ended March 31, 2024 compared to a loss of ¥846 million in the year ended March 31, 2023. Net profit (loss) for the period.Net profit was ¥1,967 million in the year ended March 31, 2024, an increase of ¥2,526 million as compared to net loss of ¥559 million in the year ended March 31, 2023. The increase was due mainly to an increase in revenue. Non-IFRS Financial Measures In addition to our results determined in accordance with IFRS Accounting Standards, we present EBITDA and Adjusted EBITDA, both non -IFRSmeasures, because we believe they are useful in evaluating our operating performance. EBITDA represents net profit (loss) for the period before the impact of taxes, interest, depreciation, and amortization of intangible assets, and Adjusted EBITDA is EBITDA, further adjusted for transaction expenses that are directly attributable to the reverse recapitalization (as a result of the Business Combination), as well as Nasdaq listing expenses. Please also see “Overview” near the beginning if this discussion and analysis for an explanation of our change in calculating Adjusted EBITDA beginning with the quarter ended June30, 2025. We use EBITDA and Adjusted EBITDA to evaluate our ongoing operations and for internal planning and forecasting purposes. We believe that EBITDA and Adjusted EBITDA may be helpful to investors because they provide consistency and comparability with past financial performance. However, EBITDA and Adjusted EBITDA are presented for supplemental informational purposes only, have limitations as an analytical tool and should not be considered in isolation or as a substitute