Company: CNCKW
Filing Date: 2025-08-29
Form Type: POS AM
Source: 0001213900-25-082038
Chunk: 295

Company: Coincheck Group N.V.
Filing Date: 2025-08-29
Form: POS AM
Chunk 295
---
 these condensed consolidated interim financial statements are consistent with those adopted for the presentation of the consolidated financial statements for the year ended March 31, 2025. The Company adopted IAS21, The Effects of Changes in Foreign Exchange Rates,for the fiscal year ending March 31, 2026. The adoption did not have a material impact on the condensed consolidated interim financial statements. Additionally, for share -basedpayment arrangements granted to employees and others providing similar services, the grant -datefair value of equity -settledshare -basedpayment arrangements granted to employees is generally recognized as an expense, with a corresponding increase in equity, over the vesting period of the awards. The amount recognized as an expense is adjusted to reflect the number of awards for which the related service and non -marketperformance conditions are expected to be met, such that the amount ultimately recognized is based on the number of awards that meet the related service and non -marketperformance conditions at the vesting date. F-58

COINCHECK GROUP N.V. and its subsidiaries.
NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS
(UNAUDITED) 4.Segment reporting Operating segments are defined as components of an entity for which separate financial information is available and that is regularly reviewed by the Chief Operating Decision Maker (CODM) in deciding how to allocate resources to an individual segment and in assessing performance. The CEO of the Company is the CODM of the Company. The CODM reviews financial information for purposes of making operating decisions, allocating resources, and evaluating financial performance. While the Company does have revenue from multiple services, no measures of profitability by service are available. As a result, discrete financial information is not available for each such component. As such, the Company has determined that it operates as oneoperating segment and onereportable segment. The Company’s revenue is entirely derived from operations within Japan. Furthermore, there is no single customer from which revenue amounts to 10% or more of the Company’s total revenue.

5.Revenue

(1)Revenue breakdown

Revenue breakdowns by revenue from contracts with customers and other sources for the three months ended June 30, 2024 and 2025, are as follows:

|                                               |     | For the three months ended 
                   June 30, |        |     |      |        |
| (In millions)                                 |     |                       2024 |        |     | 2025 |        |
| Revenue arising from contracts with customers |