Company: CNCKW
Filing Date: 2025-08-29
Form Type: POS AM
Source: 0001213900-25-082038
Chunk: 289

Company: Coincheck Group N.V.
Filing Date: 2025-08-29
Form: POS AM
Chunk 289
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 of subsidiary                         |     | Place of          
 incorporation and 
 operation         |     | Contents of business                                                                                 |     |       Percentage 
 of voting rights 
      held by the 
          Company |   |
| Coincheck, Inc.                            |     | Japan             |     | Provides end-to-end crypto asset exchange services and operates a multi-cryptocurrency marketplaces. |     |              100 | % |
| CCG Administrative Services, Inc.          |     | US                |     | Provides certain administrative services for Coincheck Group N.V.                                    |     |              100 | % |
| M1 Co G.K.                                 |     | Japan             |     | Serves as a special purpose entity for de-SPAC process.                                              |     |              100 | % |
| Next Finance Tech Group                    |     | Japan             |     | Provides staking service.                                                                            |     |              100 | % |
| Next Finance Tech Digital Assets Co., Ltd. |     | Japan             |     | Borrows cryptocurrencies.                                                                            |     |              100 | % |
| Next Finance Tech International Co., Ltd.  |     | Cayman Islands    |     | Manages Next Finance’s insurance.                                                                    |     |              100 | % |

30. Commitments and contingencies

(1) Customer deposited crypto assets

The Company has an obligation to safeguard all crypto assets held on behalf of customers from loss or theft. As such, the Company may be liable to its customers for losses arising from the Company’s failure to safeguard these assets. The Company has not incurred any losses from such obligations and, therefore, has not accrued any related liabilities as of March 31, 2024 and 2025. This determination is based on the following factors: (i) the Company has no known or historical experience of claims to use as a basis of measurement after the January 2018 cybersecurity incident (as described in “(4) Contingencies”). While the Company compensated customers for that event, the related legal claims have been substantially resolved, and there is no recurring claims experience. (ii) the Company accounts for and continually verifies the amount of crypto assets within its control, and (iii) the Company has established security around private keys to minimize the risk of theft or loss.

(2) Purchase commitments

The contractual commitment amount related to the lease contract was ¥ million and ¥nil million as of March 31, 2024 and 2025, respectively.

(3) Availability under committed