Company: CNCKW
Filing Date: 2025-09-10
Form Type: 424B3
Source: 0001213900-25-086398
Chunk: 266

Company: Coincheck Group N.V.
Filing Date: 2025-09-10
Form: 424B3
Chunk 266
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 balances of the Company’s crypto assets by holding purpose are as follows: (1)Crypto assets held (current assets) Out of the holdings of cryptocurrencies that are considered to be controlled by the Company for accounting purposes, cryptocurrencies for facilitating customer transactions are recognized as inventories in the consolidated statements of financial position according to provisions of IAS2, Inventories, as the Company has the ability to direct the use of these cryptocurrencies and the economic benefits resulting from sales attribute to the Company. As of March 31, 2024 and 2025, the carrying amounts were ¥44,207 million and ¥44,680 million, respectively. These amounts are calculated based on the fair value less costs to sell at the end of the reporting period. See Note 25 “Fair value measurement.” (2)Crypto assets held (noncurrent assets) Crypto assets held (noncurrent assets) are recognized as intangible assets with indefinite useful lives which are not amortized. There is no foreseeable limit to the period over which the future cash flows of crypto assets held (noncurrent assets) would be generated as the future cash flows cannot be reliably estimated. The useful lives of crypto assets held (noncurrent assets) are regarded as indefinite accordingly. They are reported at the acquisition cost less accumulated impairment losses. As of March 31, 2024, and March 31, 2025, the carrying amounts were ¥0 million and ¥43 million, respectively. During the years ended March 31, 2024, and 2025, no impairment losses were recognized. The changes in crypto assets held (non -currentassets) are as follows:

| (In millions)                           
 Crypto assets held (non-current assets) 
 As of March 31, 2023                    |     | Cryptocurrency 
 ¥              |   24 |   |     | NFT 
 ¥   | 19  |   |     | Total 
 ¥     |   43 |   |
|:----------------------------------------|:----|:---------------|-----:|:--|:----|:----|:----|:--|:----|:------|-----:|:--|
| Additions (not by business combination) |     |                |  330 |   |     |     | —   |   |     |       |  330 |   |
| Disposals                               |     |                | (354 | ) |     |     | (19 | ) |     |       | (374 | ) |
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