Company: CNCKW
Filing Date: 2025-09-10
Form Type: 424B3
Source: 0001213900-25-086398
Chunk: 262

Company: Coincheck Group N.V.
Filing Date: 2025-09-10
Form: 424B3
Chunk 262
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 -In millions |       |
| Cash                                                  |     | ¥            |   265 |
| Ordinary share of Coincheck Parent (1,111,450 shares) |     |              | 1,077 |
| Total fair value of consideration                     |     | ¥            | 1,342 |

(i)Equity instruments issued The number of Ordinary Shares issued was 1,111,450 and the fair value of the Ordinary Shares issued was based on the listed share price of Coincheck Parent at March 14, 2025 of USD6.53 per share. (b)Acquisition -relatedcosts The Company incurred acquisition -relatedcosts of ¥11 million on legal fees and due diligence costs. These costs have been included in “Selling, general and administrative expenses.” (c)Identifiable assets acquired and liabilities assumed The following table displays the recognized amounts of assets and liabilities assumed as the date of acquisition.

|                                        |     | (In millions) 
 Fair value    
 recognized on 
 acquisition   |     |   |
| Cash and cash equivalents              |     | ¥             |  29 |   |
| Other financial assets                 |     |               |   3 |   |
| Other assets                           |     |               |   2 |   |
| Property and equipment                 |     |               |   2 |   |
| Crypto asset held (non-current)        |     |               |  21 |   |
| Other financial assets (non-current)   |     |               |   1 |   |
| Deferred tax assets                    |     |               |  49 |   |
| Other financial liabilities            |     |               |  (5 | ) |
| Total identifiable net assets acquired |     | ¥             | 102 |   |

F-30

COINCHECK GROUP N.V. and its subsidiaries NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 6.Reverse Recapitalization and Acquisitions of subsidiaries (cont.) Fair values measured on a provisional basis The following amount has been measured on a provisional basis. The fair value of Next Finance’s intangible assets has been measured provisionally, pending completion of an independent valuation. Some of the value attributable to goodwill will be allocated to intangible assets when the valuation is completed. If new information obtained within one year of the date of acquisition about facts and circumstances that existed at the date of acquisition identifies adjustments to the above amounts, or any additional provisions that existed at the date of acquisition, then the accounting for