Company: CNCKW
Filing Date: 2025-04-10
Form Type: 424B3
Source: 0001213900-25-030417
Chunk: 288

Company: Coincheck Group N.V.
Filing Date: 2025-04-10
Form: 424B3
Chunk 288
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 described in Note 24. “Financial instruments” and Note 31. “Related parties.” (2)Capital management The fundamental principles of the Company’s capital management are to build and uphold a steady financial base for the purpose of maintaining soundness and efficiency of operations and achieving sustainable growth. According to these principles, the Company 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-25

COINCHECK, INC.
NOTES TO THE FINANCIAL STATEMENTS 4.Financial risk management (cont.) For the capital management, the Company 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 non -fixedequity 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 Company is not subject to any capital restrictions. 5.Segment information 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 (the “CODM”) in deciding how to allocate resources to an individual segment and in assessing performance. The Company’s President is the Company’s CODM. The CODM reviews financial information presented on a basis for purposes of making operating decisions, allocating resources, and evaluating financial performance. While the Company does have revenue from multiple services, no measures of profitability by service are available, so discrete financial information is not available for each such component. As such, the Company has determined that it operates as one operating segment and one reportable segment. 6.Revenue (1)Revenue breakdown Revenue breakdowns by revenue from contracts with customers for the years ended March 31, 2022, March 31, 2023 and March 31, 2024 are as follows:

|                          |     | For the year ended March 31, |    2022 |     | (Millions of yen) |    2023 |     |   |    2024 |
|:-------------------------|:----|:-----------------------------|--------:|:----|:------------------|--------:|:----|: