Company: CNCKW
Filing Date: 2025-08-29
Form Type: POS AM
Source: 0001213900-25-082038
Chunk: 296

Company: Coincheck Group N.V.
Filing Date: 2025-08-29
Form: POS AM
Chunk 296
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     |                            |        |     |      |        |
| Transaction revenue(1)                        |     |                          ¥ | 74,634 |     |    ¥ | 83,364 |
| Commission received(2)                        |     |                            |    660 |     |      |    189 |
| Sub-total                                     |     |                            | 75,294 |     |      | 83,553 |
| Other sources                                 |     |                            |        |     |      |        |
| Staking revenue                               |     |                            |      — |     |      |    381 |
| Other revenue(3)                              |     |                            |      6 |     |      |     55 |
| Sub-total                                     |     |                            |      6 |     |      |    436 |
| Total                                         |     |                          ¥ | 75,300 |     |    ¥ | 83,989 |

____________

(1)

(2)

(3)

(2)Contract balance

As of March 31 and June 30, 2025, there were no significant contract assets or contract liabilities.

For the three months ended June 30, 2024 and 2025, there was no revenue recognized for performance obligations fulfilled (or partially fulfilled) in the past.

(3)Transaction price allocated to the remaining performance obligations

The Company does not have any contracts in which the projected initial contract period was longer than one year.

(4)Assets recognized from the costs to obtain or fulfill contracts with customers

The Company does not have any significant costs to obtain or fulfill contracts with customers.

F-59

COINCHECK GROUP N.V. and its subsidiaries.
NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS
(UNAUDITED) 6.Financial instruments (1)The fair values of financial assets and liabilities are determined as below. Information about the fair value hierarchy is described in Note 6 “Fair value measurement” . (a)Cash and cash equivalents Since cash and cash equivalents mainly consist of bank deposits, the carrying amount approximates their fair value. (b)Cash segregated as deposits Cash segregated as deposits includes cash deposited in trust accounts. The carrying amount approximates its fair value. (c)Customer accounts receivable, Other financial assets, Deposits received, and Other financial liabilities Other financial assets include receivables, guarantee deposits and USD Coin (a stablecoin). The carrying amount of instruments with short