Company: CNCKW
Filing Date: 2025-11-18
Form Type: 424B3
Source: 0001913847-25-000033
Chunk: 37

Company: Coincheck Group N.V.
Filing Date: 2025-11-18
Form: 424B3
Chunk 37
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 and online video-sharing platforms) and affiliate marketing programs.

• Professional fees . Professional fees consist of legal, accounting and other consulting fees. Professional fees includes transaction expenses related to Company business acquisition.

• Communication expenses . Communication expenses include cloud service expenses such as Amazon Web Services.

• Subcontract expenses . Subcontract expenses include outsourcing costs.

Selling, general, and administrative expenses also include depreciation and amortization, business management service fees, transaction related costs, subcontract labor costs, tax expenses, and other expenses.

#### Other Income and Expenses
Other income

Other income is revenue that is separate from the core operations of our business, such as exchange gain or other amounts outside of our primary business activities.

Other expenses

Other expenses consist primarily of exchange loss.

#### Financial Income and Expenses
Financial income

Financial income is profits from financial activities, such as derivative gains.

Financial expenses

Financial expenses consist primarily of change in fair value of warrant liability and impairment losses of other financial assets (non-current assets).

33

#### Historical Results of Operations
Comparison of the three months ended September 30, 2025 to the three months ended September 30, 2024

The following table shows selected consolidated statements of profit or loss data for the three months ended September 30, 2025 and 2024:

|                                                                 |     | For the three months ended September 30, |         |     |      |        |
| (In millions)                                                   |     |                                     2025 |         |     | 2024 |        |
| Revenue:                                                        |     |                                          |         |     |      |        |
| Revenue                                                         |     |                                        ¥ | 132,229 |     |    ¥ | 70,339 |
| Other revenue                                                   |     |                                          |     876 |     |      |      9 |
| Total revenue                                                   |     |                                          | 133,105 |     |      | 70,348 |
| Expenses:                                                       |     |                                          |         |     |      |        |
| Cost of sales                                                   |     |                                          | 129,219 |     |      | 68,325 |
| Selling, general and administrative expenses                    |     |                                          |   3,370 |     |      |  1,999 |
| Total expenses                                                  |     |                                          | 132,589 |     |      | 70,324 |
| Operating profit                                                |     |                                          |     516 |     |      |     23 |
| Other income and