Company: CNCKW
Filing Date: 2025-09-10
Form Type: 424B3
Source: 0001213900-25-086398
Chunk: 271

Company: Coincheck Group N.V.
Filing Date: 2025-09-10
Form: 424B3
Chunk 271
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 2024. As of March 31, 2025 There were no significant assets or liabilities measured at fair value on a nonrecurring basis as of March 31, 2025. 26.Employee benefits Employee benefit expenses are as follows:

|                               | (In millions) | For the fiscal year ended March 31, |  2023 |     |   |  2024 |     |   |  2025 |
|:------------------------------|:--------------|:------------------------------------|------:|:----|:--|------:|:----|:--|------:|
| Wages and salaries            |               | ¥                                   | 2,009 |     | ¥ | 2,271 |     | ¥ | 2,671 |
| Social security contributions |               |                                     |   244 |     |   |   302 |     |   |   303 |
| Termination benefits          |               |                                     |     1 |     |   |    39 |     |   |     — |
| Other                         |               |                                     |    28 |     |   |     5 |     |   |     9 |
| Total                         |               | ¥                                   | 2,282 |     | ¥ | 2,617 |     | ¥ | 2,983 |

These expenses are included in “Selling, general and administrative expenses” and “Other expenses” in the consolidated statements of profit or loss and other comprehensive income, and in “Intangible assets” in the consolidated statements of financial position. Directly attributable costs associated with software development, including cost of employee benefits and consultant fee are capitalized in accordance with IAS38, Intangible Assets, which were ¥261 million, ¥291 million and ¥299 million in the year ended March 31, 2023, 2024 and 2025, respectively.

F-46

COINCHECK GROUP N.V. and its subsidiaries NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 27.Equity (1)Share capital Authorized share capital Under Dutch law, the authorized share capital of a public limited liability company is the maximum capital that Coincheck Parent may issue without amending its Articles of Association. At least one -fifthof the authorized share capital must at all times be issued. Pursuant to the Articles of Association, as of the consummation of the Reverse Recapitalization, Coincheck Parent’s authorized share capital is €4,000,000