Company: CNCKW
Filing Date: 2025-09-10
Form Type: 424B3
Source: 0001213900-25-086398
Chunk: 284

Company: Coincheck Group N.V.
Filing Date: 2025-09-10
Form: 424B3
Chunk 284
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00 | % |

(3)Fair value hierarchy of assets and liabilities measured at fair value on a non -recurring basis 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. As of June 30, 2025 There were no significant assets or liabilities measured at fair value on a nonrecurring basis as of June 30, 2025. 8. Share-based payments For the three months ended June 30, 2025, Coincheck Parent established an equity -settledshare -basedpayment program. Under this program, the Company granted Restricted Share Units (the “RSUs”) to managing directors and officers, audit and supervisory board members of the Company, and the Company’s qualified employees and non -employeeconsultants. The RSUs are vested upon the satisfaction of service -basedconditions or market conditions. Once vested, the RSUs are settled by delivery of one Ordinary Share per unit.

F-62

COINCHECK GROUP N.V. and its subsidiaries.
NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS
(UNAUDITED) 8. Share-based payments (cont.) A summary of RSUs activity is as follows: (1)RSUs with service -based conditions (equity settled) The RSUs with service -basedconditions vest over a service period ranging from ten months to three years.

| Balance as of April 1, 2025 |     | Number of 
    shares 
         — |     | Weighted Average 
 Grant Date Fair  
 Value Per Share  |    — |
|:----------------------------|:----|----------:|:----|:-----------------|-----:|
| Granted                     |     | 3,834,430 |     |                  | 5.42 |
| Vested                      |     |         — |     |                  |    — |
| Forfeited and cancelled     |     |         — |     |                  |    — |
| Balance as of June 30, 2025 |     | 3,834,430 |     |                  | 5.42 |

(2)RSUs with market conditions (equity settled) The RSUs with market conditions vest over three years, under which the average closing price for the Ordinary Shares for the 30 calendar days up to and including on trading prior to the date of vesting is at least $12