Company: CNCKW
Filing Date: 2025-04-10
Form Type: 424B3
Source: 0001213900-25-030417
Chunk: 409

Company: Coincheck Group N.V.
Filing Date: 2025-04-10
Form: 424B3
Chunk 409
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able shares of Common Stock are affected by charges against shares of Common Stock and accumulated deficit. F-126

THUNDER BRIDGE CAPITAL PARTNERS IV, INC.
NOTES TO CONDENSED FINANCIAL STATEMENTS
(UNAUDITED) NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont.) Net Income (Loss) Per Share of Common Stock The Company complies with the accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share”. The Company has two classes of shares, the (i) Class A Common Stock subject to possible redemption and non -redeemableClass A Common Stock and (ii) Class B Common Stock. Income and losses are shared pro rata between the two classes of shares. Net income (loss) per share of Common Stock is computed by dividing net income (loss) by the weighted average number of Common Stock outstanding during the period. The calculation of diluted net income (loss) per share does not consider the effect of the (i) Public Warrants issued in connection with the Initial Public Offering, (ii) sale of the Private Placement Warrants in the Private Placement and (iii) shares of Common Stock and Warrants issuable upon the conversion of the WCL Promissory Note, because the exercise of the Warrants and the conversion of the WCL Promissory Note is contingent upon the occurrence of future events. The following tables reflect the calculation of basic and diluted net income (loss) per share:

|                                                                                                                    |     | For the Three Months Ended 
 September 30,              
 2024                       |          |   |     | 2023 |          |   |     | For the Nine Months Ended 
 September 30,             
 2024                      |          |   |     | 2023 |            |   |
|:-------------------------------------------------------------------------------------------------------------------|:----|:---------------------------|---------:|:--|:----|:-----|---------:|:--|:----|:--------------------------|:---------|:--|:----|:-----|-----------:|:--|
| Net Income (Loss)                                                                                                  |     | $                          |  122,259 |   |     | $    |  205,799 |   |     | $                         | (228,570 | ) |     | $    |  4,131,687 |   |
| Accretion of redeemable Common Stock to redemption amount                                                          |     |                            | (