Company: CNCKW
Filing Date: 2025-09-10
Form Type: 424B3
Source: 0001213900-25-086398
Chunk: 263

Company: Coincheck Group N.V.
Filing Date: 2025-09-10
Form: 424B3
Chunk 263
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 224,049 |     | ¥ | 383,330 |

____________ (1)Transaction revenue mainly refers to the revenue from sales of crypto assets to customers and cover counterparties. (2)Commission received refers to remittance fees, deposit and withdrawal fees, commissions that received from the issuer and the applicants in the IEO business, commissions that arise from transactions on the Coincheck NFT Marketplace and commissions that arise from transactions on the Exchange platform and others. (3)Other revenue are mainly related to sales of NFTs owned by the Company. (4)Other revenue are mainly related to the interest received from financial operations with JSF Trust and Banking Co., Ltd.

F-31

COINCHECK GROUP N.V. and its subsidiaries NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 7.Revenue (cont.) (2)Contract balance As of March 31, 2024 and 2025, there were no significant contract assets or contract liabilities. For the years ended March 31, 2023, 2024 and 2025, there was no revenue recognized for performance obligations fulfilled (or partially fulfilled) in the past. (3)Transaction price allocated to the remaining performance obligations The Company does not have any contracts in which the projected initial contract period was longer than one year. (4)Assets recognized from the costs to obtain or fulfill contracts with customers The Company does not have any significant costs to obtain or fulfill contracts with customers. 8.Selling, general and administrative expenses Selling, general and administrative expenses consist of the following:

|                                    | (In millions) | For the fiscal year ended March 31, |  2023 |     |   |  2024 |     |   |   2025 |
|:-----------------------------------|:--------------|:------------------------------------|------:|:----|:--|------:|:----|:--|-------:|
| Personnel expenses                 |               | ¥                                   | 2,020 |     | ¥ | 2,287 |     | ¥ |  2,684 |
| Advertising and promotion expenses |               |                                     | 1,294 |     |   |   661 |     |   |  1,874 |
| Professional fees                  |               |                                     | 1,262 |     |   |   710 |     |   |  6,163 |
| Communication expenses             |               |                                     |   873 |     |   |   769 |