Company: CNCKW
Filing Date: 2025-11-18
Form Type: 424B3
Source: 0001913847-25-000033
Chunk: 8

Company: Coincheck Group N.V.
Filing Date: 2025-11-18
Form: 424B3
Chunk 8
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acquired” entity for financial reporting purposes, accordingly, accounted for as the equivalent of Coincheck issuing shares for the net assets of Thunder Bridge, accompanied by a recapitalization. Therefore, these condensed consolidated interim

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#### COINCHECK GROUP N.V. and its subsidiaries.
financial statements have been presented as a continuation of Coincheck. Accordingly, the figures for the three and six months ended September 30, 2024 represent the results of Coincheck, including the effects of the recast of the share capital and earnings per share calculations.

On January 31, 2025, Thunder Bridge changed its name to CCG Administrative Services, Inc. (“CCG AS”).

Next Finance Tech Co., Ltd and its subsidiaries were acquired by Coincheck Parent in March 2025. The initial accounting for a business combination was provisional and has been finalized for the quarter ended September 30, 2025. The accounting has been applied retroactively as of March 31, 2025. Intangible assets excluding goodwill increased by ¥250 million, deferred tax liabilities increased by ¥79 million and deferred tax assets decreased by ¥49 million based on information that became available after the acquisition date. As a result, the amount of goodwill included in the intangible assets decreased by ¥122 million. No material changes were made to previously reported net income or earning per share.

#### 2.
Basis of preparation of condensed consolidated interim financial statements

(1)

#### Compliance with IFRS Accounting Standards
The condensed consolidated interim financial statements for the three and six months ended September 30, 2025 have been prepared in accordance with IAS 34, Interim Financial Reporting , and presented in a format consistent with the consolidated financial statements under IAS 1, Presentation of Financial Statements . However, they do not include all of the notes that would be required in a complete set of financial statements. Thus, these condensed consolidated interim financial statements should be read in conjunction with the consolidated financial statements for the year ended March 31, 2025.

(2)

#### Approval of the consolidated financial statements
The condensed consolidated interim financial statements were authorized for issuance on November 14, 2025 by the Chief Financial Officer, Jason Sandberg.

(3)

#### Use of judgements, estimates, and assumptions
The preparation of condensed consolidated interim financial statements in accordance with IFRS requires management to make certain judgments, estimates, and assumptions that affect the application of the Company's accounting policies and the reported amounts of assets, liabilities, revenues and