Company: CNCKW
Filing Date: 2025-09-10
Form Type: 424B3
Source: 0001213900-25-086398
Chunk: 273

Company: Coincheck Group N.V.
Filing Date: 2025-09-10
Form: 424B3
Chunk 273
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 | Derivative gains(5)                |                       |                                     |    — |     |   |   55 |     |   |     9 |

____________ Notes: (1)Certain of Coincheck’s managing directors and related parties purchase or sell crypto assets on Coincheck’s Marketplace platform. The transactions for the year ended March 31, 2024 and 2025, were made on terms equivalent to those that prevail in arm’s -lengthtransactions. The Company recognized the corresponding transaction revenue amounting to ¥5 million, ¥848 million and ¥6,397 million for the years ended March 31, 2023, 2024 and 2025, respectively. (2)Business management service fee represents the considerations for guidance and support on general management and other consulting services provided by Monex, the direct parent company of Coincheck prior to the Business Combination. The services include support on registration of cryptocurrency exchange business and negotiation with the Financial Services Agency necessary for continuing registration, assistance in cyber security risk management, and maintaining relationships with relevant financial institutions. According to the business management service fee agreement, the consideration paid was 5% of Coincheck’s total revenue net of cost of sales (variable fees). This agreement was terminated in November 2024. (3)Coincheck entered into a line of credit with Monex Finance Corporation, with aggregate commitments as of March 31, 2024 and March 31, 2025 of ¥6,000 million and ¥6,000 million, respectively. No amounts were outstanding under this arrangement as of March 31, 2024 or March 31, 2025, after drawing down and subsequently repaying ¥6,000 million in June of 2024. (4)Coincheck Parent entered into its own commitment line contract of ¥2,304 million as a debtor with Monex Finance Corporation as of December 11, 2024, which was extended, amended and restated as of March 31, 2025, for the purpose of operating capital. As of March 31, 2025, the balance outstanding under this was ¥751 million, with an interest rate of 5.69%. (5)The derivative transaction is a forward exchange transaction between the USD and the Japanese yen. Realized gain of ¥55 million and ¥9 million recognized in the consolidated statement of profit or loss and other comprehensive income is included in the “Transaction amount” of the derivative transaction for the years ended March 31, 2024 and