Company: CNCKW
Filing Date: 2025-04-10
Form Type: 424B3
Source: 0001213900-25-030417
Chunk: 111

Company: Coincheck Group N.V.
Filing Date: 2025-04-10
Form: 424B3
Chunk 111
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 acquired represents compensation for the service of a stock exchange listing for its shares and is expensed as incurred. The pro forma adjustments represent management’s estimates based on information available as of the date of these unaudited pro forma condensed combined financial statements and are subject to change as additional information becomes available and additional analyses are performed. Management considers this basis of presentation to be reasonable under the circumstances. 2. Adjustments and Assumptions to the Unaudited Pro Forma Condensed Combined Statement of Profit or Loss and Other Comprehensive Income The adjustments included in the unaudited pro forma condensed combined statement of profit or loss and other comprehensive income for the nine months ended December 31, 2024 and for the year ended March 31, 2024 are as follows: AA. The historical financial statements of Coincheck have been prepared in accordance with IFRS as issued by the IASB and in its presentation and reporting currency of Japanese yen. The historical financial statements of Thunder Bridge have been prepared in accordance with U.S. GAAP and in its presentation and reporting currency of U.S. Dollars. IFRS differs from U.S. GAAP in certain material respects and thus may not be comparable to financial information presented by U.S. companies. However, it was determined that there were no adjustments required to convert Thunder Bridge’s historical statements of operations from U.S. GAAP to IFRS or to align Thunder Bridge’s accounting policies to those applied by Coincheck. The financial statements of Thunder Bridge have been translated into Japanese yen for the purposes of presentation in the unaudited pro forma condensed combined financial statements (“As Converted”) using the following exchange rates: •The average exchange rate for the period April1, 2024 through December31, 2024 of $1.00 to ¥152.9763 for the unaudited pro forma condensed combined statement of profit or loss and other comprehensive income for the nine months ended December31, 2024; •The average exchange rate for the period April1, 2023 through March31, 2024 of $1.00 to ¥144.0376 for the unaudited pro forma condensed combined statement of profit or loss and other comprehensive income for the year ended March31, 2024. 65

BB.Reflects the elimination of interest earned on marketable securities held in the trust account. CC.Reflects the pro forma adjustment to record the nonrecurring compensation expense and tax benefit related to additional compensation to be paid to Coincheck directors. This