Company: CNCKW
Filing Date: 2025-08-29
Form Type: POS AM
Source: 0001213900-25-082038
Chunk: 284

Company: Coincheck Group N.V.
Filing Date: 2025-08-29
Form: POS AM
Chunk 284
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 |     |               |   — |     |   1,111,450 |     |               |   2 |
| Total Ordinary Shares Issued and Outstanding               |     |        122,587,617 |     | ¥             | 196 |     | 130,814,526 |     | ¥             | 213 |

Non-Redemption Agreement

Coincheck Group B.V. and Thunder Bridge entered into the Non-Redemption Agreement with Ghisallo on December 4, 2024 and amended and restated the Non-Redemption Agreement on March 10, 2025, pursuant to which Ghisallo agreed not to redeem (or to validly rescind any redemption requests on) an aggregate of Thunder Bridge Public Shares (the “Non-Redemption Shares”) in connection with the Special Meeting. In exchange for the foregoing commitments not to redeem the Non-Redemption Shares, Thunder Bridge paid Ghisallo ¥ million. If Ghisallo sells any Non-Redemption Shares by March 10, 2026 (the “Maturity Date”), Ghisallo agrees to pay to Coincheck Parent an amount calculated based on the number of such Non-Redemption Shares sold. On the Maturity Date, Ghisallo agreed to transfer to Coincheck Parent, at no cost to Coincheck Parent and free and clear of any liens or encumbrances, any Non-Redemption Shares still retained by it. The Company considered this transaction to be an equity transaction in accordance with IAS 32, Financial Instruments: Presentation, whereas cash paid to Ghisallo was treated as an equity distribution and subsequent cash receipts as equity contributions. As of March 31, 2025, the Company received ¥ million from this arrangement, which has been recorded to capital surplus in the consolidated statements of changes in equity. There were Non-Redemption Shares held by Ghisallo as of March 31, 2025.

(2) Other components of equity — Foreign currency translation adjustments

Foreign currency translation adjustments comprise all foreign currency differences arising from the translation of the financial statements of Coincheck Parent and CCG AS into Japanese yen.

(3) Dividends

There are no dividends declared and paid in the years ended March 31, 2023, 2024 and 2025.

F-47

COINCHECK GROUP N.V. and its subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

28. Earnings per share

The bases for