Company: CNCKW
Filing Date: 2025-09-10
Form Type: 424B3
Source: 0001213900-25-086398
Chunk: 267

Company: Coincheck Group N.V.
Filing Date: 2025-09-10
Form: 424B3
Chunk 267
---
 ¥        |     — |     | ¥      |  — |   |     | ¥     |   788 |   |
| As of March 31, 2025                                     |     | ¥          | 1,161 |   |     | ¥        | 1,240 |     | ¥      |  — |   |     | ¥     | 2,401 |   |

____________ (1)Goodwill was recognized in the year ended March 31, 2025 due to the business combination of Next Finance. See Note 6(2) “Acquisition of Next Finance.” (2)Intangible assets with definite useful lives are amortized over their useful lives. The amortization of intangible assets is included in “Selling, general and administrative expenses” in the consolidated statements of profit or loss and other comprehensive income. (3)There were no intangible assets with restricted ownership or that are pledged as collateral as of March 31, 2024 and 2025. (4)Crypto assets held (non -currentassets) recognized as intangible assets are described in Note 13 “Crypto assets held.” 18.Leases The Company leases office buildings for management and operation purposes. (1) Right -of -use assets Right -of -useassets related to leased properties are presented as property and equipment. See Note 16 “Property and equipment.” (2)Lease liabilities Lease liabilities consist of the following:

|                     |     | As of March 31, |       |     |      |       |
| (In millions)       |     |            2024 |       |     | 2025 |       |
| Current portion     |     |               ¥ |   384 |     |    ¥ |   376 |
| Non-current portion |     |                 | 1,277 |     |      |   901 |
| Total               |     |               ¥ | 1,661 |     |    ¥ | 1,277 |

Lease liabilities are included in “Other financial liabilities” in the consolidated statements of financial position. The balances of lease liabilities by maturity are presented in Note 4 “Financial risk management.”

F-38

COINCHECK GROUP N.V. and its subsidiaries NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 18.Leases (cont.) (3)Amounts recognized in the consolidated statements of profit or loss and other comprehensive income Amounts recognized in the consolidated statements of profit or loss and other comprehensive