Company: CNCKW
Filing Date: 2025-03-27
Form Type: F-1/A
Source: 0001013762-25-003470
Chunk: 270

Company: Coincheck Group N.V.
Filing Date: 2025-03-27
Form: F-1/A
Chunk 270
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 | F-93  |
| Notes to Financial Statements                                                                                                        |     | F-94  |
| Condensed Balance Sheets as of September 30, 2024 (Unaudited) and December 31, 2023                                                  |     | F-114 |
| Condensed Statements of Operations for the Three and Nine Months Ended September 30, 2024 and 2023 (Unaudited)                       |     | F-115 |
| Condensed Statements of Changes in Stockholders’ Deficit for the Three and Nine Months Ended September 30, 2024 and 2023 (Unaudited) |     | F-116 |
| Condensed Statements of Cash Flows for the Nine Months Ended September 30, 2024 and 2023 (Unaudited)                                 |     | F-117 |
| Notes to Condensed Financial Statements (Unaudited)                                                                                  |     | F-118 |

F-1 Report of Independent Registered Public Accounting Firm To the Shareholders and Board of Directors
Coincheck, Inc.: Opinion on the Financial Statements We have audited the accompanying statements of financial position of Coincheck, Inc. (the Company) as of March 31, 2024 and 2023, the related statements of profit or loss and other comprehensive income, changes in equity, and cash flows for each of the years in the three -yearperiod ended March 31, 2024, and the related notes (collectively, the financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of March 31, 2024 and 2023, and the results of its operations and its cash flows for each of the years in the three -yearperiod ended March 31, 2024, in conformity with International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board. Basis for Opinion These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about