Company: CNCKW
Filing Date: 2025-08-29
Form Type: POS AM
Source: 0001213900-25-082038
Chunk: 274

Company: Coincheck Group N.V.
Filing Date: 2025-08-29
Form: POS AM
Chunk 274
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 STATEMENTS 18.Leases (cont.)

(3) Amounts recognized in the consolidated statements of profit or loss and other comprehensive income

Amounts recognized in the consolidated statements of profit or loss and other comprehensive income are as follows:

|                                                                                           |     | As of March 31, |    |     |      |    |     |      |    |
| (In millions)                                                                             |     |            2023 |    |     | 2024 |    |     | 2025 |    |
| Interest expenses on lease liabilities                                                    |     |               ¥ |  3 |     |    ¥ |  5 |     |    ¥ | 10 |
| Expenses pertaining to short-term leases                                                  |     |                 |  3 |     |      |  1 |     |      |  — |
| Expenses pertaining to leases of low-value assets that are not short-term leases expenses |     |               ¥ | 14 |     |    ¥ | 25 |     |    ¥ | 28 |

(4) Amounts recognized in the consolidated statements of cash flows

The total cash outflows for leases for the years ended March 31, 2023, 2024 and 2025 were ¥ million, ¥ million and ¥ million, respectively.

19. Deferred taxes and income tax expenses (benefits)

(1) Deferred taxes

|                                                                        | (In millions) |   |     As of 
 March 31, 
      2023 |     |   |     Recognized 
 through profit 
        or loss |   |     |   |     As of 
 March 31, 
      2024 |
|:-----------------------------------------------------------------------|:--------------|:--|----------:|:----|:--|---------------:|:--|:----|:--|----------:|
| Deferred tax assets:                                                   |               |   |           |     |   |                |   |     |   |           |
| Lease liabilities                                                      |               | ¥ |       107 |     | ¥ |            415 |   |     | ¥ |       522 |
| Tax losses carried forward                                             |               |   |       493 |     |   |           (467 | ) |     |   |        26 |
| Accrued enterprise tax                                                 |               |   |         — |     |   |             36 |   |     |   |        36 |
| Accrued bonuses                                                        |               |   |