Company: CNCKW
Filing Date: 2025-08-29
Form Type: POS AM
Source: 0001213900-25-082038
Chunk: 264

Company: Coincheck Group N.V.
Filing Date: 2025-08-29
Form: POS AM
Chunk 264
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,593 | ) |
| Less: Additional paid-in capital transferred over when transferring net liabilities from CCG, under common control |     |              |   (189 | ) |
| Less: Ordinary Shares                                                                                              |     |              |    (15 | ) |
| Plus: Treasury shares                                                                                              |     |              |      4 |   |
| Additional paid-in capital from Reverse Recapitalization, net                                                      |     | ¥            | 11,372 |   |

The Reverse Recapitalization also involved:

•the former Thunder Bridge warrant holders receiving one warrant to purchase an Ordinary Share of Coincheck Parent for each issued and outstanding warrant to acquire Class A common stock of Thunder Bridge, which has resulted in the issuance of million warrants (see Note 24 “Financial instruments”); and

F-29

COINCHECK GROUP N.V. and its subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 6.Reverse Recapitalization and Acquisitions of subsidiaries (cont.)

•professional services expenditure of ¥ million, incurred to facilitate listing on Nasdaq, which, in addition to the ¥ million described in the table above, has resulted in a total of ¥ million related to the share listing and associated expenses being recognized in the profit or loss.

(2) Acquisition of Next Finance

On March 14, 2025, the Company acquired percent of the shares in Next Finance Tech Co, Ltd., a staking platform service company. With Next Finance as part of the Company, the Company will be able to leverage its existing services to enhance its customer staking award offerings, and offer staking platform services in the crypto industry both in and outside of Japan.

The revenue and net loss of Next Finance for the current reporting period would not be material and had no significant impact on the consolidated financial statements.

(a)Consideration transferred

The following table displays the acquisition date fair value of each major class of consideration transferred.

|                                                       |     | -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 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)Ac