Company: CNCKW
Filing Date: 2025-04-10
Form Type: 424B3
Source: 0001213900-25-030417
Chunk: 334

Company: Coincheck Group N.V.
Filing Date: 2025-04-10
Form: 424B3
Chunk 334
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 sustainable growth. According to these principles, the Group conducts capital investment; profit distribution, such as dividends; and repayment of loans based on steady operating cash flows through the development and rendering of competitive crypto asset exchange services. F-72

COINCHECK GROUP N.V. and its subsidiaries.
NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS
(UNAUDITED) 4.Financial risk management (cont.) For the capital management, Coincheck calculates and monitors the financial soundness index at the end of each month as the record date in accordance with the “Rules on Financial Management for Crypto -AssetExchange Service Providers” and related guidelines, which are self -regulatoryrules established by the Japan Virtual and Crypto Assets Exchange Association. The financial soundness index is the ratio of the nonfixed equity amount to the sum of the market risk equivalent amount, the counterparty risk equivalent amount, and the basic risk equivalent amount, based on the calculation method stipulated in the related guidelines. The Group is not subject to any capital restrictions. 5.Segment reporting Operating segments are defined as components of an entity for which separate financial information is available and that is regularly reviewed by the Chief Operating Decision Maker (CODM) in deciding how to allocate resources to an individual segment and in assessing performance. The CEO of Coincheck Parent is the CODM of the Group. The CODM reviews financial information for purposes of making operating decisions, allocating resources, and evaluating financial performance. While the Group does have revenue from multiple services, no measures of profitability by service are available. As a result, discrete financial information is not available for each such component. As such, the Group has determined that it operates as one operating segment and one reportable segment. 6. Revenue Revenue breakdowns by revenue from contracts with customers and other sources for the three and nine months ended December 31, 2023 and 2024, are as follows:

|                                               |     |           -Millions of yen |        |     |      |         |
|                                               |     | For the three months ended 
               December 31, |        |     |      |         |
|                                               |     |                       2023 |        |     | 2024 |         |
| Revenue arising from contracts with customers |     |                            |        |     |      |         |
| Transaction revenue (*1)                      |     |                          ¥ | 58,809 |     |    ¥ | 122,695 |
| Commission received (*