Company: CNCKW
Filing Date: 2025-11-18
Form Type: 424B3
Source: 0001913847-25-000033
Chunk: 16

Company: Coincheck Group N.V.
Filing Date: 2025-11-18
Form: 424B3
Chunk 16
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 and diluted net earnings per share                                       |     |                                      ¥ | 3.69 |             |    ¥ |  -7.82 |             |
| Weighted-average number of shares, basic and diluted                           |     |                                        |      | 122,587,617 |      |        | 130,818,546 |

Weighted-average number of shares has been recasted to reflect the transaction on December 10, 2024. Basic net earnings (losses) per share are computed by dividing net profit (loss) by the weighted-average number of shares of Ordinary Shares outstanding during each period. It excludes the dilutive effects of any potentially issuable common shares (i.e., warrants, RSUs). Diluted net profit (loss) per share is calculated by including any potentially dilutive share issuances in the denominator. For the three and six months ended September 30, 2024, the diluted earnings per share is equal to basic earnings per share, as there were no potentially dilutive securities. For the six months ended September 30, 2025, all potentially dilutive securities were not included in the calculation of diluted losses per share as their effect would be anti-dilutive.

#### 10.

#### Income tax expense
The Company's consolidated effective tax rate was 26.4% and 60.7% for the three months ended September 30, 2024 and 2025, and 32.2% and (193.4)% for the six months ended September 30, 2024 and 2025, respectively. The change in the effective tax rate was primarily due to Coincheck Parent recognizing a loss before income taxes for the three and six months ended September 30, 2025, which was not recognized as a deferred tax asset due to the fact that sufficient future taxable profits are not expected.

#### 11.

#### Related parties
(1)

#### Related party transactions
Below are the related-party balances as of March 31 and September 30, 2025:

17

#### COINCHECK GROUP N.V. and its subsidiaries.
| (Unit： In millions)            
 Type of related party          
 March 31, 2025                 |     | Name of related party     
 September 30, 2025        |     | Detail of transaction       |     | Outstanding balance as of |     |     |       |
|:-------------------------------|:----|:--------------------------|:----|:----------------------------|:----|:--------------------------|