Company: CNCKW
Filing Date: 2025-08-29
Form Type: POS AM
Source: 0001213900-25-082038
Chunk: 283

Company: Coincheck Group N.V.
Filing Date: 2025-08-29
Form: POS AM
Chunk 283
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,282 |     | ¥ | 2,617 |     | ¥ | 2,983 |

These expenses are included in “Selling, general and administrative expenses” and “Other expenses” in the consolidated statements of profit or loss and other comprehensive income, and in “Intangible assets” in the consolidated statements of financial position. Directly attributable costs associated with software development, including cost of employee benefits and consultant fee are capitalized in accordance with IAS38, Intangible Assets, which were ¥ million, ¥ million and ¥ million in the year ended March 31, 2023, 2024 and 2025, respectively.

F-46

COINCHECK GROUP N.V. and its subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

27. Equity

(1) Share capital

Authorized share capital

Under Dutch law, the authorized share capital of a public limited liability company is the maximum capital that Coincheck Parent may issue without amending its Articles of Association. At least one-fifth of the authorized share capital must at all times be issued. Pursuant to the Articles of Association, as of the consummation of the Reverse Recapitalization, Coincheck Parent’s authorized share capital is €, divided into Ordinary Shares with a nominal value of € each.

Issued share capital

For each of the periods presented, the following table shows the number of Coincheck Parent shares outstanding; this table has been recast for the effect of the Reverse Recapitalization:

|                                                            |     |    As of March 31, |     |               |     |     |             |     |               |     |
|                                                            |     | 2024 (as recasted) |     |               |     |     |        2025 |     |               |     |
| (In millions)                                              |     |             Number 
          of shares |     | Ordinary      
 share capital |     |     |      Number 
   of shares |     | Ordinary      
 share capital |     |
| Former Coincheck shareholders                              |     |        122,587,617 |     | ¥             | 196 |     | 122,587,617 |     | ¥             | 196 |
| Issuance of shares in Reverse Recapitalization             |     |                  — |     |               |   — |     |   7,115,459 |     |               |  15 |
| Issuance of shares in business acquisition of Next Finance |     |                  —