Company: CNCKW
Filing Date: 2025-04-10
Form Type: 424B3
Source: 0001213900-25-030417
Chunk: 296

Company: Coincheck Group N.V.
Filing Date: 2025-04-10
Form: 424B3
Chunk 296
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31, 2023                                       |     |            |   601 |   |     |                  |  0 |   |     |       |   601 |   |
| As of March 31, 2024                                       |     |            |   788 |   |     |                  |  — |   |     |       |   788 |   |

Intangible assets with definite useful lives are amortized over their useful lives. The amortization of intangible assets is included in “Selling, general and administrative expenses” in the statements of profit or loss and other comprehensive income. There were no intangible assets with restricted ownership or that are pledged as collateral as of March 31, 2023 and March 31, 2024. Crypto assets held (non -currentassets) recognized as intangible assets are described in Note 12 “Crypto assets held.”

F-34

COINCHECK, INC.
NOTES TO THE FINANCIAL STATEMENTS 18.Leases The Company leases office buildings for management and operation purposes. (1)Right -of -useassets Right -of -useassets related to leased properties are presented as property and equipment. See Note 16 “Property and equipment.” (2)Lease liabilities Lease liabilities consist of the following:

|                     |     | -Millions of yen |     |     |      |       |
|                     |     |  As of March 31, |     |     |      |       |
|                     |     |             2023 |     |     | 2024 |       |
| Current portion     |     |                ¥ | 258 |     |    ¥ |   384 |
| Non-current portion |     |                  |  92 |     |      | 1,277 |
| Total               |     |                ¥ | 350 |     |    ¥ | 1,661 |

Lease liabilities are included in “Other financial liabilities” in the statements of financial position. The balances of lease liabilities by maturity are presented in Note 4 “Financial risk management.” (3)Amounts recognized in the statements of profit or loss and other comprehensive income Amounts recognized in the statements of profit or loss and other comprehensive income are as follows:

|                                                                                           |     | For the year ended March 31, | 2022 |     | (Millions of yen) | 2023 |     |   | 2024 |
|:------------------------------------------------------------------------------------------|:----|:-----------------------------