Company: CNCKW
Filing Date: 2025-09-10
Form Type: 424B3
Source: 0001213900-25-086398
Chunk: 239

Company: Coincheck Group N.V.
Filing Date: 2025-09-10
Form: 424B3
Chunk 239
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yearfigures as of March 31, 2024, and the year ended March 31, 2024, represent the results of Coincheck, including the effects of the recast of the share capital and earnings per share calculations. On January 31, 2025, Thunder Bridge changed its name to CCG Administrative Services, Inc. (“CCG AS”) Next Finance Tech Co., Ltd and its subsidiaries (“Next Finance”) were acquired by the Company in March 2025. See Note 6 (2) “Acquisition of Next Finance.” 2.Basis of preparation of consolidated financial statements (1)Compliance with IFRS Accounting Standards The consolidated financial statements have been prepared in accordance with IFRS Accounting Standards (“IFRS”) as issued by the International Accounting Standards Board (the “IASB”). (2)Approval of the consolidated financial statements The consolidated financial statements were authorized for issuance on July 30, 2025 by the Chief Financial Officer (“CFO”), Jason Sandberg. (3)Basis of measurement The consolidated financial statements have been prepared on a historical cost basis, except for certain assets and liabilities recorded at fair value mainly including crypto assets held (current assets), crypto asset borrowings and warrant liabilities. (4)Use of judgements, estimates, and assumptions The preparation of consolidated financial statements in accordance with IFRS requires management to make certain judgments, estimates, and assumptions that affect the application of the Company’s accounting policies and the reported amounts of assets, liabilities, revenues and expenses, as well as the disclosure of contingent assets and liabilities. Actual results could differ from these estimates. These estimates and underlying assumptions are reviewed on a continuous basis. Changes in these accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected. (a)Significant judgements Information about judgments that are made in the process of applying accounting policies and that have significant effect on the amounts reported in the consolidated financial statements is included in the Notes of (i) Transaction revenue ( Note 3 (13) “Revenue”), (ii) Crypto assets held ( Note 13 “Crypto assets held”), and (iii) Crypto asset borrowings due to customers ( Note 20 “Crypto asset borrowings”). F-10 COINCHECK GROUP N.V. and its subsidiaries NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 2.Basis of preparation of consolidated financial statements (cont.) (5)Changes in accounting policies On January 30, 2025, the Securities and Exchange