Company: CNCKW
Filing Date: 2025-11-18
Form Type: 424B3
Source: 0001913847-25-000033
Chunk: 47

Company: Coincheck Group N.V.
Filing Date: 2025-11-18
Form: 424B3
Chunk 47
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 six months ended September 30, 2025.

Net cash provided by financing activities was ¥1,402 million inthe six months ended September 30, 2025, compared to cash used in financing activities of ¥197 million in the quarter ended September 30, 2024, which was due primarily to ¥1,590 million of net increase in borrowings from related parties.

#### Off-Balance Sheet Arrangements
During the periods presented, we did not have, and we do not currently have, any off-balance sheet financing arrangements or any relationships with unconsolidated entities or financial partnerships, including entities sometimes referred to as structured finance or special purpose entities, that were established for the purpose of facilitating off-balance sheet arrangements or other contractually narrow or limited purposes.

Remediation of Previously Disclosed Material Weaknesses in Internal Control Over Financial Reporting

As previously disclosed, during the year ended March 31, 2023, the Company identified a material weakness in its internal control over financial reporting related to the accounting for Marketplace transaction revenue recognition. As previously disclosed in the Company’s Annual Report on Form 20-F for the fiscal year ended March 31, 2025, the Company’s remediation program had not been completed and operating for a sufficient period of time as a publicly traded company (i.e., since December 11, 2024).

Management continued the remediation program to demonstrate the controls are functioning effectively. The controls include but are not limited to actively monitoring and staying informed of the latest accounting practices related to crypto assets among SEC registrants.

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Management has evaluated the operating effectiveness of these new and enhanced controls and concluded that the material weakness related to the accounting for Marketplace transaction revenue has been fully remediated as of September 30, 2025.

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