Company: CNCKW
Filing Date: 2025-04-10
Form Type: 424B3
Source: 0001213900-25-030417
Chunk: 297

Company: Coincheck Group N.V.
Filing Date: 2025-04-10
Form: 424B3
Chunk 297
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|-----:|:----|:------------------|-----:|:----|:--|-----:|
| Interest expenses on lease liabilities                                                    |     | ¥                            |    2 |     | ¥                 |    3 |     | ¥ |    5 |
| Expenses pertaining to short-term leases                                                  |     |                              |    — |     |                   |    3 |     |   |    1 |
| Expenses pertaining to leases of low-value assets that are not short-term leases expenses |     |                              |   12 |     |                   |   14 |     |   |   25 |

(4)Amounts recognized in the statements of cash flows The total cash outflows for leases for the years ended March 31, 2022, March 31, 2023 and March 31, 2024 were 252 million yen, 275 million yen and 358 million yen, respectively.

F-35

COINCHECK, INC.
NOTES TO THE FINANCIAL STATEMENTS 19.Deferred taxes and income tax expenses (benefits) (1)Deferred taxes

|                                                                        |     |   |     As of 
 March 31, 
      2022 |     | (Millions of yen) |     Recognized 
        through 
 profit or loss |   |     |   |     As of 
 March 31, 
      2023 |
|:-----------------------------------------------------------------------|:----|:--|----------:|:----|:------------------|---------------:|:--|:----|:--|----------:|
| Deferred tax assets:                                                   |     |   |           |     |                   |                |   |     |   |           |
| Safeguard liabilities                                                  |     | ¥ |   131,441 |     | ¥                 |        (43,060 | ) |     | ¥ |    88,381 |
| Tax losses carried forward                                             |     |   |        34 |     |                   |            459 |   |     |   |       493 |
| Accrued enterprise tax                                                 |     |   |        84 |     |                   |            (84 | ) |     |   |         — |
| Accrued bonuses                                                        |     |   |       140 |     |                   |           (140 | ) |     |   |         — |
| Accrued expenses                                                       |     |   |        67 |     |                   |