Company: CNCKW
Filing Date: 2025-01-28
Form Type: F-1
Source: 0001213900-25-007203
Chunk: 301

Company: Coincheck Group N.V.
Filing Date: 2025-01-28
Form: F-1
Chunk 301
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 -currentassets) recognized as intangible assets are described in Note 12 “Crypto assets held.”

F-34

COINCHECK, INC.
NOTES TO THE FINANCIAL STATEMENTS 18.Leases The Company leases office buildings for management and operation purposes. (1)Right -of -useassets Right -of -useassets related to leased properties are presented as property and equipment. See Note 16 “Property and equipment.” (2)Lease liabilities Lease liabilities consist of the following:

|                     |     | -Millions of yen |     |     |      |       |
|                     |     |  As of March 31, |     |     |      |       |
|                     |     |             2023 |     |     | 2024 |       |
| Current portion     |     |                ¥ | 258 |     |    ¥ |   384 |
| Non-current portion |     |                  |  92 |     |      | 1,277 |
| Total               |     |                ¥ | 350 |     |    ¥ | 1,661 |

Lease liabilities are included in “Other financial liabilities” in the statements of financial position. The balances of lease liabilities by maturity are presented in Note 4 “Financial risk management.” (3)Amounts recognized in the statements of profit or loss and other comprehensive income Amounts recognized in the statements of profit or loss and other comprehensive income are as follows:

|                                                                                           |     | For the year ended March 31, | 2022 |     | (Millions of yen) | 2023 |     |   | 2024 |
|:------------------------------------------------------------------------------------------|:----|:-----------------------------|-----:|:----|:------------------|-----:|:----|:--|-----:|
| Interest expenses on lease liabilities                                                    |     | ¥                            |    2 |     | ¥                 |    3 |     | ¥ |    5 |
| Expenses pertaining to short-term leases                                                  |     |                              |    — |     |                   |    3 |     |   |    1 |
| Expenses pertaining to leases of low-value assets that are not short-term leases expenses |     |                              |   12 |     |                   |   14 |     |   |   25 |

(4)Amounts recognized in the statements of cash flows The total cash outflows for leases for the years ended March 31, 2022, March