Company: CNCKW
Filing Date: 2025-03-27
Form Type: F-1/A
Source: 0001013762-25-003470
Chunk: 329

Company: Coincheck Group N.V.
Filing Date: 2025-03-27
Form: F-1/A
Chunk 329
---
 end of each reporting period and recognized to the extent that it is probable that future taxable profit will allow the deferred tax asset to be recovered. Deferred tax assets and liabilities are set off when the Group has a legally enforceable right to set off deferred tax assets against deferred tax liabilities, and the deferred tax assets and deferred tax liabilities relate to corporate income taxes levied by the same taxation authority on either the same taxable entity or different taxable entity, which intends to settle the deferred tax assets and liabilities on a net basis or to realize the assets and liabilities simultaneously. The majority of the Group’s operations are in Japan. For the three and nine months ended December 31, 2024, the income tax expense differs from the statutory rate of 30.6% primarily because of the listing expense and professional fees related to the Reverse Recapitalization that were recorded on the Group’s books. After backing out those expenses, the pretax income in Japan was 1,673 million yen resulting in income tax expense of 536 million yen for the three months ended December 31, 2024, and the pretax income in Japan was 2,339 million yen resulting in income tax expense of 750 million yen for the nine months ended December 31, 2024. (14) Earnings per share Basic earnings per share are calculated as profit attributable to owners of the Group, divided by the weighted -averagenumber of common shares outstanding during the reporting period. Diluted earnings per share (earnings per share after adjustment for potential shares) are calculated after adjustment for the dilutive effects of all potential common shares. F-67 COINCHECK GROUP N.V. and its subsidiaries.
NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS
(UNAUDITED) 3.Material accounting policies (cont.) (15) New, revised, or amended accounting standards and interpretations Presentation and Disclosure in Financial Statements — IFRS 18 In April 2024, the IASB issued IFRS18, Presentation and Disclosure in Financial Statements, which replaces IAS1, Presentation of Financial Statements. IFRS 18 requires an entity to classify all income and expenses within its statement of profit or loss into one of five categories: operating, investing, financing, income taxes, and discontinued operations. The first three categories are new. These categories are complemented by the requirement to present subtotals and totals for “operating profit or loss,” “profit or loss before financing income and taxes,” and “