Company: CNCKW
Filing Date: 2025-08-29
Form Type: POS AM
Source: 0001213900-25-082038
Chunk: 281

Company: Coincheck Group N.V.
Filing Date: 2025-08-29
Form: POS AM
Chunk 281
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         |      — |     |         | — |     |         | 12 |     |       |     12 |
| Total                        |     |      |     | ¥       | 44,878 |     | ¥       | — |     | ¥       | 12 |     | ¥     | 44,889 |

____________

(1)

(2)

The following table presents a reconciliation of other financial assets and warrant liabilities measured at fair value on a recurring basis using significant unobservable inputs:

Equity security investments

|                                                    |     | As of March 31, |     |   |     |      |     |   |
| (In millions)                                      |     |            2024 |     |   |     | 2025 |     |   |
| Balance, beginning of period                       |     |               ¥ |  40 |   |     |    ¥ |  39 |   |
| Fair value recorded in connection with acquisition |     |                 |  10 |   |     |      |  21 |   |
| Change in fair value                               |     |                 | (11 | ) |     |      |  (4 | ) |
| Settlement                                         |     |                 |   — |   |     |      | (10 | ) |
| Balance, end of period                             |     |               ¥ |  39 |   |     |    ¥ |  46 |   |

F-45

COINCHECK GROUP N.V. and its subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 25.Fair value measurement (cont.)

Private warrant liabilities

|                                        |     | As of     
 March 31, 
 2025      |     |   |
|:---------------------------------------|:----|:----------|----:|:--|
| (In millions)                          |     |           |     |   |
| Initial recognition, December 10, 2024 |     | ¥         |  56 |   |
| Change in fair value                   |     |           | (45 | ) |
| Foreign exchange impact                |     |           |   1 |   |
| As of March 31,2025                    |     | ¥         |  12 |   |

____________

(3)

|                          |     |     | Initial value 
  December 10, 
          2024 |   |     |     | March 31, 
      2025 |