Company: CNCKW
Filing Date: 2025-04-10
Form Type: 424B3
Source: 0001213900-25-030417
Chunk: 344

Company: Coincheck Group N.V.
Filing Date: 2025-04-10
Form: 424B3
Chunk 344
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| Foreign exchange impact                |     |                 2 |   |     |     53 |   |     |    55 |   |
| As of December 31, 2024                |     |                43 |   |     |  1,387 |   |     | 1,430 |   |

F-81

COINCHECK GROUP N.V. and its subsidiaries.
NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS
(UNAUDITED) 12.Fair value measurement When measuring the fair value of an asset or a liability, the Group uses observable market data as far as possible. Fair values are categorized into different levels in the fair value hierarchy based on the inputs used in the valuation techniques as follows:

| Level 1: |     | Quoted prices without adjustments in an active market for identical assets or liabilities.                                                    |
| Level 2: |     | Inputs other than the quoted prices included within Level 1 that are observable for the assets or liabilities, either directly or indirectly. |
| Level 3: |     | Unobservable inputs for the assets or liabilities.                                                                                            |

The level of fair value hierarchy is determined by the lowest -levelinput that is significant to the measurement of the fair value. Fair value hierarchy of assets and liabilities measured at fair value on a recurring basis in the condensed consolidated interim statements of financial position is as follows: As of March 31, 2024

|                                          |     |      |     | -Millions of yen |        |     |         |         |     |         |    |     |       |         |
|                                          |     | Note |     | Level 1          |        |     | Level 2 |         |     | Level 3 |    |     | Total |         |
| Crypto assets held (current assets) (*1) |     |      |     | ¥                | 44,207 |     | ¥       |       — |     | ¥       |  — |     | ¥     |  44,207 |
| Safeguard assets (*2)                    |     |      |     |                  |      — |     |         | 649,211 |     |         |  — |     |       | 649,211 |
| Other financial assets (*3)              |     |      |     |                  |      2 |     |         |       3 |     |         | 39 |     |