Company: CNCKW
Filing Date: 2025-04-10
Form Type: 424B3
Source: 0001213900-25-030417
Chunk: 302

Company: Coincheck Group N.V.
Filing Date: 2025-04-10
Form: 424B3
Chunk 302
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 and March 31, 2024. (3)Fair value hierarchy of assets and liabilities measured at fair value on a non -recurringbasis As of March 31, 2023 The assets measured at fair value on a non -recurringbasis as of March 31, 2023 were NFTs held for the purposes other than sale amounting to 17 million yen which was classified as Level 2 in the fair value hierarchy. For details, see Note 12 (2) “Crypto assets held (non -currentassets).” There were no liabilities measured at fair value on a non -recurringbasis as of March 31, 2023. As of March 31, 2024 There was no assets or liabilities measured at fair value on a non -recurringbasis as of March 31, 2024.

F-42

COINCHECK, INC.
NOTES TO THE FINANCIAL STATEMENTS 26.Employee benefits Employee benefit expenses are as follows:

|                                     |     |    | Note | For the year ended March 31, |  2022 |     | (Millions of yen) |  2023 |     |   |  2024 |
|:------------------------------------|:----|---:|:-----|:-----------------------------|------:|:----|:------------------|------:|:----|:--|------:|
| Wages and salaries                  |     |    |      | ¥                            | 3,332 |     | ¥                 | 2,009 |     | ¥ | 2,271 |
| Social security contributions       |     |    |      |                              |   281 |     |                   |   244 |     |   |   302 |
| Equity-settled share-based payments |     | 27 |      |                              |    60 |     |                   |     — |     |   |     — |
| Termination benefits                |     |    |      |                              |     1 |     |                   |     1 |     |   |    39 |
| Other                               |     |    |      |                              |    22 |     |                   |    28 |     |   |     5 |
| Total                               |     |    |      | ¥                            | 3,696 |     | ¥                 | 2,282 |     | ¥ | 2,617 |

These expenses are included in “Selling,