Company: CNCKW
Filing Date: 2025-04-10
Form Type: 424B3
Source: 0001213900-25-030417
Chunk: 303

Company: Coincheck Group N.V.
Filing Date: 2025-04-10
Form: 424B3
Chunk 303
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 general and administrative expenses” and “Other expenses” in the statements of profit or loss and other comprehensive income or in “Intangible assets” in the statements of financial position. 27. Share-based payments (1)Details of the stock option plans The Company granted stock options as equity -settledshare -basedcompensations. Share -basedcompensation awards were granted to the Company’s directors, employees and non -employeesbased on the terms resolved at the Company’s shareholders’ meeting or Board of Directors’ meeting. Share -basedcompensation awards were accounted for as equity -settledshare -basedcompensations and the increase of equity based on such awards is recognized as capital surplus. However, no new stock option was granted for the years ended March 31, 2022, March 31, 2023 and March 31, 2024. According to the resolution made at the extraordinary Board of Directors’ meeting held on March 22, 2022, the Company acquired all of the unexercised free share acquisition rights and the unexercised paid share acquisition rights and cancelled the relevant share acquisition rights immediately after the acquisition on April 15, 2022. Accordingly, the Company reversed all of the unexercised share acquisition rights and recorded other current liabilities amounting to 193 million yen for the unexercised paid share acquisition rights and legal capital reserves amounting to 148 million yen for unexercised free share acquisition rights as of March 22, 2022, respectively. (2)Reconciliation of outstanding stock options Activity of options outstanding under the Company’s stock option plans is as follows:

|                   |     | For the year ended March 31, 
                         2022 |   |     |             |       |     |      2023 |   |     |             |       |     | 2024      |     |             |   |
|:------------------|:----|-----------------------------:|:--|:----|:------------|------:|:----|----------:|:--|:----|:------------|------:|:----|:----------|:----|:------------|:--|
|                   |     |                    Number of 
                       shares |   |     | Weighted-   
 average     
 exercise    
 price (Yen) |       |     | Number of 
    shares |   |     | Weighted-   
 average     
 exercise    
 price (Yen) |       |     | Number of