Company: CNCKW
Filing Date: 2025-09-10
Form Type: 424B3
Source: 0001213900-25-086398
Chunk: 280

Company: Coincheck Group N.V.
Filing Date: 2025-09-10
Form: 424B3
Chunk 280
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 2.Basis of preparation of condensed consolidated interim financial statements (1)Compliance with IFRS Accounting Standards The condensed consolidated interim financial statements for the three months ended June 30, 2025, have been prepared in accordance with IAS34, Interim Financial Reporting, and presented in a format consistent with the consolidated financial statements under IAS1, Presentation of Financial Statements. However, they do not include all of the notes that would be required in a complete set of financial statements. Thus, these condensed consolidated interim financial statements should be read in conjunction with the consolidated financial statements for the year ended March 31, 2025. (2)Approval of the consolidated financial statements The condensed consolidated interim financial statements were authorized for issuance on August 28, 2025 by the Chief Financial Officer, Jason Sandberg. (3)Use of judgements, estimates, and assumptions The preparation of condensed consolidated interim financial statements in accordance with IFRS requires management to make certain judgments, estimates, and assumptions that affect the application of the Company’s accounting policies and the reported amounts of assets, liabilities, revenues and expenses, as well as the disclosure of contingent assets and liabilities. Actual results could differ from these estimates. These estimates and underlying assumptions are reviewed on a continuous basis. Changes in these accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected. The significant judgements made by management in applying the Company’s accounting policies and the key sources of estimation uncertainty were the same as those described in the consolidated financial statements for the year ended March 31, 2025. 3.Material accounting policies The accounting policies adopted in the presentation of these condensed consolidated interim financial statements are consistent with those adopted for the presentation of the consolidated financial statements for the year ended March 31, 2025. The Company adopted IAS21, The Effects of Changes in Foreign Exchange Rates,for the fiscal year ending March 31, 2026. The adoption did not have a material impact on the condensed consolidated interim financial statements. Additionally, for share -basedpayment arrangements granted to employees and others providing similar services, the grant -datefair value of equity -settledshare -basedpayment arrangements granted to employees is generally recognized as an expense, with a corresponding increase in equity, over the vesting period of the awards. The amount recognized as an expense is adjusted to reflect the number of awards for which the related service and non -marketperformance conditions are expected to be met, such that the amount ultimately recognized is based