Company: CNCKW
Filing Date: 2025-01-28
Form Type: F-1
Source: 0001213900-25-007203
Chunk: 308

Company: Coincheck Group N.V.
Filing Date: 2025-01-28
Form: F-1
Chunk 308
---
 March 31, 2022, the number of dilutive potential shares is calculated using the exercise price of the stock option issued, which approximates the average market price of the Company. Terms and conditions of the stock options are described in Note 27 “Share -basedpayments.” There were no stock options as of March 31, 2023 and March 31, 2024 due to acquisition and cancellation of stock options in March 2022. (*2)A part of stock options were excluded in the calculation due to their vesting conditions, which cannot be exercised until the Company was listed on any of the stock exchanges or acquired by another company as of March 31, 2022. 30.Commitments and contingencies (1)Purchase commitments The Company entered into a new lease contract for a new office building during the year ended March 31, 2023, and moved to the new office building in June 2024. The commencement of the lease contract for the new office building during the year ended March 31, 2024, led to a decrease in the purchase commitments as of March 31, 2024. The contractual commitment amount related to the lease contract was 1,929 million yen as of March 31, 2023, and that related to the leased office construction contract was 65 million yen as of March 31, 2024. (2)Commitment line borrowing contracts The Company entered into a commitment line borrowing contract as a debtor with Monex Finance Corporation and JSF Trust and Banking Co., Ltd. for the purpose of stable operating capital in the year ended March 31, 2023 and March 31, 2024. The balances of unused portions of the commitment line available are as follows:

|                                           |     | -Millions of yen |       |     |      |       |
|                                           |     |  As of March 31, |       |     |      |       |
|                                           |     |             2023 |       |     | 2024 |       |
| Total amount of commitment line borrowing |     |                ¥ | 3,200 |     |    ¥ | 6,200 |
| Balance of executed commitment line       |     |                  |     — |     |      |     — |
| Balance of unexecuted commitment line     |     |                ¥ | 3,200 |     |    ¥ | 6,200 |

F-46

COINCHECK, INC.
NOTES