Company: CNCKW
Filing Date: 2025-03-27
Form Type: F-1/A
Source: 0001013762-25-003470
Chunk: 365

Company: Coincheck Group N.V.
Filing Date: 2025-03-27
Form: F-1/A
Chunk 365
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 to file documentation with Nasdaq from the Company’s transfer agent, or independent source, that demonstrates that its Common Stock has a minimum of 400 total holders. In the event the Company does not satisfy these terms, the Nasdaq Staff will provide the Company with a written notification that its securities will be delisted. At that time, the Company may appeal the Nasdaq Staff’s determination to a Listing Qualifications Panel. The Company intends to continue with its plan to meet the requirements and regain compliance under the Total Stockholders Rule. However, there can be no assurance that it will be able to regain compliance under the Total Stockholders Rule, or will otherwise be in compliance with other Nasdaq listing criteria. NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC. Correction of an Immaterial Error in Previously issued Financial Statements During the three months ended December 31, 2023, the Company determined that it had made an error when calculating its December 31, 2022 accrual for legal fees in connection with its proposed Business Combination. Accordingly, the Company recorded an adjustment and concurrently corrected for an underaccrual of income taxes as of December 31, 2022 and revised the December 31, 2022 balances presented herein. The below table shows the line items impacted and compares the amounts as previously stated to the revised amounts included in “Item 1. Business” of the Company’s Annual Report on Form 10 -Kfor the fiscal year ended December 31, 2023 (this “Report”). F-98

THUNDER BRIDGE CAPITAL PARTNERS IV, INC.
NOTES TO FINANCIAL STATEMENTS NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont.) The balance sheet amounts shown below are as of December 31, 2022. The income statement amounts are for the year ended December 31, 2022.

| Balance Sheet                                                                                  |     | As Stated |             |   |     | Revised |             |   |     | Change |          |   |
|:-----------------------------------------------------------------------------------------------|:----|:----------|------------:|:--|:----|:--------|------------:|:--|:----|:-------|---------:|:--|
| Accounts payable and accrued expenses                                                          |     | $         |   1,