Company: CNCKW
Filing Date: 2025-08-29
Form Type: POS AM
Source: 0001213900-25-082038
Chunk: 240

Company: Coincheck Group N.V.
Filing Date: 2025-08-29
Form: POS AM
Chunk 240
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2024, Ordinary Shares and public warrants of Coincheck Parent commenced trading on the Nasdaq Stock Market (“Nasdaq”) under the symbols “CNCK” and “CNCKW,” respectively. As described in Note 6 (1) “Reverse Recapitalization,”the Reverse Recapitalization has been accounted for with Thunder Bridge being identified as the “acquired” entity for financial reporting purposes. Accordingly, the Reverse Recapitalization has been accounted for as the equivalent of Coincheck issuing shares for the net assets of Thunder Bridge, accompanied by a recapitalization. Therefore, these consolidated financial statements have been presented as a continuation of Coincheck. Accordingly, the prior -yearfigures as of March 31, 2024, and the year ended March 31, 2024, represent the results of Coincheck, including the effects of the recast of the share capital and earnings per share calculations. On January 31, 2025, Thunder Bridge changed its name to CCG Administrative Services, Inc. (“CCG AS”) Next Finance Tech Co., Ltd and its subsidiaries (“Next Finance”) were acquired by the Company in March 2025. See Note 6 (2) “Acquisition of Next Finance.” 2. Basis of preparation of consolidated financial statements (1) Compliance with IFRS Accounting Standards The consolidated financial statements have been prepared in accordance with IFRS Accounting Standards (“IFRS”) as issued by the International Accounting Standards Board (the “IASB”). (2) Approval of the consolidated financial statements The consolidated financial statements were authorized for issuance on July 30, 2025 by the Chief Financial Officer (“CFO”), Jason Sandberg. (3) Basis of measurement The consolidated financial statements have been prepared on a historical cost basis, except for certain assets and liabilities recorded at fair value mainly including crypto assets held (current assets), crypto asset borrowings and warrant liabilities. (4) Use of judgements, estimates, and assumptions The preparation of consolidated financial statements in accordance with IFRS requires management to make certain judgments, estimates, and assumptions that affect the application of the Company’s accounting policies and the reported amounts of assets, liabilities, revenues and expenses, as well as the disclosure of contingent assets and liabilities. Actual results could differ from these estimates. These estimates and underlying assumptions are reviewed on a continuous basis. Changes in these accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected. (a)Significant judgements Information about judgments that are made in