Company: CNCKW
Filing Date: 2025-01-28
Form Type: F-1
Source: 0001213900-25-007203
Chunk: 306

Company: Coincheck Group N.V.
Filing Date: 2025-01-28
Form: F-1
Chunk 306
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, 2023 and March 31, 2024, there were no changes in the numbers of shares issued.

F-44

COINCHECK, INC.
NOTES TO THE FINANCIAL STATEMENTS 28.Equity (cont.) (2)Common stock All shares are no -parvalue shares and all shares issued are paid in. Shareholders of common share have the right to receive declared dividends and one voting right per share at shareholders’ meetings. (3)Capital surplus Under the Japanese Companies Act (the “Companies Act”), capital surplus consists of legal capital surplus and share acquisition rights. The Companies Act requires the amounts that are not recorded as common stock at stock issuance to be included in legal capital surplus. Legal capital surplus can be transferred to common stock by resolution at shareholders’ meetings. Share acquisitions rights are recognized for share -basedpayment plans. See Note 27 “Share -basedpayments.” (4)Retained earnings Retained earnings include legal earnings reserved and other retained earnings. The Companies Act requires one -tenthof dividends paid to be reserved as legal capital surplus or legal retained earnings reserves to the extent that the aggregate amount of legal capital surplus and legal earnings reserved become one -fourthof the amount of common stock. The Companies Act provides that the legal retained earnings reserve of the Company is restricted and unable to be used for dividend payments and is excluded from the calculation of the profit available for dividend. The amounts of statutory retained earnings available for dividend payments to shareholders of the Company were 9,943 million yen and 11,806 million yen as of March 31, 2023 and March 31, 2024, respectively. In accordance with customary practice in Japan, the dividend distributions from retained earnings are not accrued in the financial statements for the corresponding period which dividend record date falls in but recorded in the subsequent accounting period after being approved by shareholders. (5)Dividends Dividends declared and paid in the years ended March 31, 2022 and March 31, 2023 are as follows:

| Resolution date |     | Type of      
 shares       |     | Total amount of   
 dividends         
 (Millions of yen) |       |     | Dividend per 
 share (Yen)  |       |     | Record date    |     | Effective date |
| June 24, 2021   |     | Common share |     | ¥                 | 7,000 |     | ¥            | 3,925 |     | March 31