Company: CNCKW
Filing Date: 2025-01-28
Form Type: F-1
Source: 0001213900-25-007203
Chunk: 300

Company: Coincheck Group N.V.
Filing Date: 2025-01-28
Form: F-1
Chunk 300
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 (1,325 | ) |     | ¥            | (250 | ) |     | ¥             | (125 | ) |     | ¥                |   — |     | ¥     | (1,700 | ) |
| Carrying amount                                            |     |              |        |   |     |              |      |   |     |               |      |   |     |                  |     |     |       |        |   |
| As of March 31, 2022                                       |     | ¥            |    231 |   |     | ¥            |   74 |   |     | ¥             |   56 |   |     | ¥                |   — |     | ¥     |    361 |   |
| As of March 31, 2023                                       |     |              |    505 |   |     |              |   85 |   |     |               |   54 |   |     |                  |   — |     |       |    644 |   |
| As of March 31, 2024                                       |     |              |  1,647 |   |     |              |    3 |   |     |               |   24 |   |     |                  | 299 |     |       |  1,973 |   |

_________ Notes: (*1)The assets recognized corresponding to asset retirement obligations are included in “Right -of -useassets.” The additions of asset retirement obligation of 165 million yen and 35 million yen for March 31, 2023 and March 31, 2024, respectively, were recorded for the leased office building due the remeasurement. See Note 23 “Provisions.” (*2)Depreciation on property and equipment is generally included in “Selling, general and administrative expenses” in the statements of profit or loss and other comprehensive income, except when it is attributable to “Internally generated intangible assets” which represents amounts capitalized as software. When attributable to “Internally generated intangible assets,” such amounts are recognized in “Intangible assets” in the statements of financial position. (*3)There were no property and equipment with restricted ownership or pledged as collateral as of March 31, 2023 and March 31, 2024.

F-33

COINCHECK, INC.
NOTES TO THE FINANCIAL STATEMENTS 17.Intangible assets The changes in acquisition cost, accumulated amortization and accumulated