Company: CNCKW
Filing Date: 2025-01-28
Form Type: F-1
Source: 0001213900-25-007203
Chunk: 320

Company: Coincheck Group N.V.
Filing Date: 2025-01-28
Form: F-1
Chunk 320
---
 included in “Other financial assets” is categorized into Level 1 based on the quoted market prices in active markets. Derivative assets and derivative liabilities which are included in “Other financial assets” and “Other financial liabilities” are categorized into Level 2 according to the recent transaction prices. Other financial assets categorized into Level 3 are equity investments in non -listedcompany by using the valuation method based on net assets adjusted by items that are necessary for fair value measurement purposes. The changes in fair value are recognized through other income and expenses. The valuation policy and procedures are set by the Company and the valuation results are reviewed and approved by Chief Financial Officer. The following table presents a reconciliation of other financial assets measured at fair value on a recurring basis using significant unobservable inputs.

|                                                    |     |         -Millions of yen |    |     |      |    |   |
|                                                    |     | For the six months ended 
            September 30, |    |     |      |    |   |
|                                                    |     |                     2023 |    |     | 2024 |    |   |
| Balance, beginning of period                       |     |                        ¥ | 40 |     |    ¥ | 39 |   |
| Fair value recorded in connection with acquisition |     |                          |  — |     |      |  — |   |
| Change in fair value                               |     |                          |  — |     |      | (1 | ) |
| Balance, end of period                             |     |                        ¥ | 40 |     |    ¥ | 38 |   |

There were no transfers between levels for the six months ended September 30, 2023 and September 30, 2024. (3)Fair value hierarchy of assets and liabilities measured at fair value on a non -recurringbasis As of March 31, 2024 There were no assets or liabilities measured at fair value on a non -recurringbasis as of March 31, 2024. As of September 30, 2024 There were no significant assets or liabilities measured at fair value on a non -recurringbasis as of September 30, 2024. 11.Dividends There were no dividends declared and paid in the six months ended September 30, 2023 and September 30, 2024. 12.Commitments and contingencies (1)Purchase commitments The contractual commitment amount related to the lease contract was 65 million yen and nil as of March 31