Company: CNCKW
Filing Date: 2025-08-29
Form Type: POS AM
Source: 0001213900-25-082038
Chunk: 276

Company: Coincheck Group N.V.
Filing Date: 2025-08-29
Form: POS AM
Chunk 276
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 |   |     |   |    — |   |     |   |  (25 | ) |
| Recognition of previously unrecognized deductible temporary differences |               |                                     |  (31 | ) |     |   |    — |   |     |   |    — |   |
| Sub-total                                                               |               |                                     | (303 | ) |     |   |  386 |   |     |   |   15 |   |
| Total income tax expenses (benefits)                                    |               | ¥                                   | (287 | ) |     | ¥ |  873 |   |     | ¥ |  991 |   |

Current tax expenses include the amount of benefits arising from previously unrecognized tax loss carryforward and temporary differences of prior years that are used to reduce the current taxes. Corporate tax, inhabitant tax and deductible enterprise tax are levied against the Company, and the statutory tax rate in Japan calculated based on these taxes was % for the years ended March 31, 2023, 2024 and 2025.

As a result of the enactment of the “Act Partially Amending the Income Tax Act, etc.” (Act No. 13 of 2025) by the Japan National Diet on March 31, 2025, the corporate tax rate for Coincheck and other subsidiaries in Japan will be changed beginning with the fiscal year commencing April 1, 2026. Accordingly, the statutory effective tax rate used in the calculation of the relevant deferred tax assets and deferred tax liabilities has been changed from % to %.

For the year ended March 31, 2025, the effective statutory tax rate of Coincheck Parent is %. For other subsidiaries, local corporate and other tax rates have been applied.

Reconciliation between the statutory effective tax rate and the effective tax rate in the consolidated statements of profit or loss and other comprehensive income is as follows:

|                                                                   |     | For the fiscal year ended March 31, 
                             2023(1) |    |     | 2024 |   |     | 2025(3) |    |
|:------------------------------------------------------------------|:----|------------------------------------:|:---|:----|-----:|:--|:----|--------:|:---|
| Statutory effective tax rate                                      |     |                                30.6 | %  |     | 30.6 | % |     |    25.8 | %  |
| Permanent difference                                              |     |                                   —