Company: CNCKW
Filing Date: 2025-08-29
Form Type: POS AM
Source: 0001213900-25-082038
Chunk: 282

Company: Coincheck Group N.V.
Filing Date: 2025-08-29
Form: POS AM
Chunk 282
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 |
|:-------------------------|:----|:----|--------------:|:--|:----|:----|----------:|:--|
| Exercise price           |     | USD |          11.5 |   |     | USD |      11.5 |   |
| Share price              |     | USD |          12.2 |   |     | USD |       5.1 |   |
| Volatility               |     |     |             1 | % |     |     |      35.9 | % |
| Expected life (in years) |     |     |             5 |   |     |     |       4.7 |   |
| Risk-free rate           |     |     |          4.09 | % |     |     |      3.95 | % |
| Dividend yield           |     | $   |             — |   |     | $   |         — |   |

(3) Fair value hierarchy of assets and liabilities measured at fair value on a non-recurringbasis

As of March 31, 2024

There were no assets or liabilities measured at fair value on a nonrecurring basis as of March 31, 2024.

As of March 31, 2025

There were no significant assets or liabilities measured at fair value on a nonrecurring basis as of March 31, 2025.

26. Employee benefits

Employee benefit expenses are as follows:

|                               | (In millions) | For the fiscal year ended March 31, |  2023 |     |   |  2024 |     |   |  2025 |
|:------------------------------|:--------------|:------------------------------------|------:|:----|:--|------:|:----|:--|------:|
| Wages and salaries            |               | ¥                                   | 2,009 |     | ¥ | 2,271 |     | ¥ | 2,671 |
| Social security contributions |               |                                     |   244 |     |   |   302 |     |   |   303 |
| Termination benefits          |               |                                     |     1 |     |   |    39 |     |   |     — |
| Other                         |               |                                     |    28 |     |   |     5 |     |   |     9 |
| Total                         |               | ¥                                   | 2