Company: CNCKW
Filing Date: 2025-08-29
Form Type: POS AM
Source: 0001213900-25-082038
Chunk: 278

Company: Coincheck Group N.V.
Filing Date: 2025-08-29
Form: POS AM
Chunk 278
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 253 |     |    ¥ |   569 |
| Prepaid expenses           |     |                 | 124 |     |      |   465 |
| Others                     |     |                 |   0 |     |      |     1 |
| Total                      |     |               ¥ | 377 |     |    ¥ | 1,035 |

F-42

COINCHECK GROUP N.V. and its subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 22.Other current assets and liabilities (cont.)

Other current liabilities consist of the following:

|                           |     | As of March 31, |     |     |      |     |
| (In millions)             |     |            2024 |     |     | 2025 |     |
| Accrued bonus             |     |               ¥ | 241 |     |    ¥ | 364 |
| Tax payables              |     |                 |  67 |     |      |  62 |
| Accrued paid leaves       |     |                 |  51 |     |      |  52 |
| Cryptocurrency payable    |     |                 |   — |     |      |  40 |
| Advance payment and other |     |                 |   1 |     |      |  18 |
| Total                     |     |               ¥ | 360 |     |    ¥ | 536 |

23. Provisions

Provisions consist of asset retirement obligations.

The Company recognizes provisions for asset retirement obligations to settle future obligations for dismantling, removing and restoring the leased buildings to return them to the state they were initially received in according to the lease contracts. The probable amount to be paid in the future is estimated and recognized based on prior experience. The provisions have been calculated using the risk-free rate in Japan at the commencement of the leases. These expenses are expected to be paid in the future and might be affected by future business plans of the Company.

|                                     |     | As of March 31, |      |   |     |      |      |   |
| (In millions)                       |     |            2024 |      |   |     | 2025 |      |   |
| Beginning balance                   |     |               ¥ |  225 |   |     |    ¥ |  120 |   |
| Provisions made during the year     |     |                 |   35 |   |     |      |  339