Company: CNCKW
Filing Date: 2025-08-29
Form Type: POS AM
Source: 0001213900-25-082038
Chunk: 270

Company: Coincheck Group N.V.
Filing Date: 2025-08-29
Form: POS AM
Chunk 270
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 future cash flows cannot be reliably estimated. The useful lives of crypto assets held (noncurrent assets) are regarded as indefinite accordingly. They are reported at the acquisition cost less accumulated impairment losses. As of March 31, 2024, and March 31, 2025, the carrying amounts were ¥ million and ¥ million, respectively.

During the years ended March 31, 2024, and 2025, no impairment losses were recognized.

The changes in crypto assets held (non-current assets) are as follows:

| (In millions)                           
 Crypto assets held (non-current assets) 
 As of March 31, 2023                    |     | Cryptocurrency 
 ¥              |   24 |   |     | NFT 
 ¥   | 19  |   |     | Total 
 ¥     |   43 |   |
|:----------------------------------------|:----|:---------------|-----:|:--|:----|:----|:----|:--|:----|:------|-----:|:--|
| Additions (not by business combination) |     |                |  330 |   |     |     | —   |   |     |       |  330 |   |
| Disposals                               |     |                | (354 | ) |     |     | (19 | ) |     |       | (374 | ) |
| As of March 31, 2024                    |     |                |    — |   |     |     | —   |   |     |       |    — |   |
| Additions (by business combination)     |     |                |   21 |   |     |     | —   |   |     |       |   21 |   |
| Additions (not by business combination) |     |                |  458 |   |     |     | —   |   |     |       |  458 |   |
| Disposals                               |     |                | (435 | ) |     |     | —   |   |     |       | (435 | ) |
| As of March 31, 2025                    |     | ¥              |   43 |   |     | ¥   | —   |   |     | ¥     |   43 |   |

14. Customer accounts receivable Customer accounts receivable is mainly due from credit card companies, which are payment processors, for settlement of funds from customers. There