Company: CNCKW
Filing Date: 2025-08-29
Form Type: POS AM
Source: 0001213900-25-082038
Chunk: 301

Company: Coincheck Group N.V.
Filing Date: 2025-08-29
Form: POS AM
Chunk 301
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----------:|:----|:-----------------|-----:|
| Granted                     |     |   285,419 |     |                  | 3.15 |
| Vested                      |     |         — |     |                  |    — |
| Forfeited and cancelled     |     |         — |     |                  |    — |
| Balance as of June 30, 2025 |     |   285,419 |     |                  | 3.15 |

The fair value of RSUs with service-based conditions has been measured based on the Company’s observable share price. For RSUs with market conditions, the fair value has been measured using a Monte Carlo simulation. The valuation of all RSUs has incorporated neither dividends nor other features. The cost of RSUs is recognized in condensed consolidated interim statements of profit or loss and other comprehensive income together with a corresponding increase in share-based payment reserve in condensed consolidated interim statements of change in equity.

As of June 30, 2025, the total unrecognized compensation cost related to unvested RSUs was $, which is expected to be recognized over a weighted-average period of years.

9.Earnings per share

The bases for calculating basic earnings (losses) per share and diluted earnings (losses) per share for the three months ended June 30, 2024 and 2025, are as follows:

|                                                                                |     | For the three months ended 
                   June 30, |             |     |      |             |   |
| (In millions, except per share data)                                           |     |                       2024 |             |     | 2025 |             |   |
| Net profits (losses) for the period attributable to owners of Coincheck Parent |     |                          ¥ |         436 |     |    ¥ |      (1,377 | ) |
| Basic and diluted net earnings (losses) per share                              |     |                          ¥ |        3.56 |     |    ¥ |      (10.52 | ) |
| Weighted-average number of shares, basic and diluted                           |     |                            | 122,587,617 |     |      | 130,814,526 |   |

F-63

COINCHECK GROUP N.V. and its subsidiaries.
NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS
(UNAUDITED) 9.Earnings per share (cont.) Weighted -averagenumber of shares has