Company: CNCKW
Filing Date: 2025-04-10
Form Type: 424B3
Source: 0001213900-25-030417
Chunk: 314

Company: Coincheck Group N.V.
Filing Date: 2025-04-10
Form: 424B3
Chunk 314
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 Bridge being identified as the “acquired” entity for financial reporting purposes. Accordingly, the Reverse Recapitalization has been accounted for as the equivalent of Coincheck issuing shares for the net assets of Thunder Bridge, accompanied by a recapitalization. Therefore, these condensed consolidated interim financial statements have been presented as a continuation of Coincheck. Accordingly, the prior -yearfigures as of March 31, 2024, and the three and nine months ended December 31, 2023, represent the results of Coincheck, including the effects of the recast of the share capital and earnings per share calculations. 2.Basis of preparation of condensed consolidated interim financial statements (1)Compliance with IFRS Accounting Standards The condensed consolidated interim financial statements as of December 31, 2024 and March 31, 2024 and for the three and the nine months ended December 31, 2024 and 2023 have been prepared in accordance with the International Accounting Standards (“ IAS”)34, Interim Financial Reporting,as issued by the International Accounting Standards Board (“ IASB”), and should be read in conjunction with Coincheck’s annual financial statements as of and for the year ended March 31, 2024, included in our Proxy Statement, dated November 12, 2024 and filed with the SEC, since they do not include all the information required in the annual financial statements, which have been prepared in accordance with IFRS Accounting Standards (“ IFRS”) as issued by IASB. (2)Approval of the condensed consolidated interim financial statements The condensed consolidated interim financial statements were authorized for issuance on February 26, 2025 by the Chief Financial Officer (“ CFO”), Jason Sandberg. (3)Use of judgements, estimates, and assumptions The preparation of condensed consolidated interim financial statements in accordance with IFRS requires management to make certain judgments, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, revenues and expenses, as well as the disclosure of contingent assets and liabilities. Actual results could differ from these estimates. These estimates and underlying assumptions are reviewed on a continuous basis. Changes in these accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected. The condensed consolidated interim financial statements are prepared based on the same judgments and estimations as well as the accounting estimates and assumptions applied and described in Coincheck’s annual financial statements as of and for the year ended March 31, 2024, included