Company: CNCKW
Filing Date: 2025-03-27
Form Type: F-1/A
Source: 0001013762-25-003470
Chunk: 370

Company: Coincheck Group N.V.
Filing Date: 2025-03-27
Form: F-1/A
Chunk 370
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 Class A Common Stock, respectively, representing the Public Shares, subject to possible redemption at the redemption amount were presented at redemption value as temporary equity, outside of the stockholders’ equity (deficit) section of the accompanying balance sheets. The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable shares of Common Stock to equal the redemption value at the end of each reporting period. Increases or decreases in the carrying amount of redeemable shares of Common Stock are affected by charges against shares of Common Stock and accumulated deficit. F-101

THUNDER BRIDGE CAPITAL PARTNERS IV, INC.
NOTES TO FINANCIAL STATEMENTS NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont.) Net Income (Loss) Per Share of Common Stock The Company complies with the accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share.” The Company has two classes of shares, the (i) Class A Common Stock subject to possible redemption and non -redeemableClass A Common Stock and (ii) Class B Common Stock. Income and losses are shared pro rata between the two classes of shares. Net income (loss) per share of Common Stock is computed by dividing net income (loss) by the weighted average number of Common Stock outstanding during the period. The calculation of diluted net income (loss) per share does not consider the effect of the Public Warrants issued in connection with the Initial Public Offering and the sale of the Private Placement Warrants in the Private Placement, because the exercise of the Warrants is contingent upon the occurrence of future events. The following tables reflect the calculation of basic and diluted net income (loss) per share:

|                                                                                                                    |     | For the Years Ended 
 December 31,        |       2023 |   |     |   |       2022 |   |
|:-------------------------------------------------------------------------------------------------------------------|:----|:--------------------|-----------:|:--|:----|:--|-----------:|:--|
| Net Income                                                                                                         |     | $                   |  4,095,236 |   |     | $ |  2,862,308 |   |
| Accretion of redeemable common stock to redemption amount                                                          |     |                     | (4,708,811 | ) |     |   | (2,871,023 | ) |
| Excise taxes on stock redemption                                                                                   |     |                     | (2,070,896 | ) |