Company: CNCKW
Filing Date: 2025-09-10
Form Type: 424B3
Source: 0001213900-25-086398
Chunk: 285

Company: Coincheck Group N.V.
Filing Date: 2025-09-10
Form: 424B3
Chunk 285
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 | 130,814,526 |   |

F-63

COINCHECK GROUP N.V. and its subsidiaries.
NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS
(UNAUDITED) 9.Earnings per share (cont.) Weighted -averagenumber of shares has been recasted to reflect the transaction on December 10, 2024. Basic net earnings (losses) per share are computed by dividing net profit (loss) by the weighted -averagenumber of shares of Ordinary Shares outstanding during each period. It excludes the dilutive effects of any potentially issuable common shares (i.e., warrants, RSUs). Diluted net profit (loss) per share is calculated by including any potentially dilutive share issuances in the denominator. For the three months ended June 30, 2024 and 2025, the diluted earnings per share is equal to basic earnings per share, as there were no potentially dilutive securities. For the three months ended June 30, 2025, all potentially dilutive securities were not included in the calculation of diluted losses per share as their effect would be anti -dilutive. 10.Income tax expense The Company’s consolidated effective tax rate was 10.1% and 32.3% for the three months ended June30, 2025 and June30, 2024, respectively. The change in the effective tax rate was primarily due to Coincheck Parent recognizing a loss before income taxes for the three months ended June30, 2025, which was not recognized as a deferred tax asset due to the fact that sufficient future taxable profits are not expected. 11.Related parties (1)Related party transactions Below are the related -partybalances as of March 31 and June 30, 2025:

| (Unit: In millions)            
 Type of related party          
 March 31,                      
 2025                           |     | Name of related party     
 June 30,                  
 2025                      |     | Detail of transaction      |     | Outstanding balance as of |     |       |
|:-------------------------------|:----|:--------------------------|:----|:---------------------------|:----|--------------------------:|:----|------:|
| Subsidiaries of parent company |     | Monex Finance Corporation |     | Borrowing(3)(4)            |     |                       751 |     | 2,300 |
| Associates of parent company   |