Company: GSRF
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001213900-25-111032
Chunk: 54

Company: GSR IV Acquisition Corp.
Filing Date: 2025-11-14
Form: 10-Q
Item: Item 8
Chunk 54
---
 transition
period which means that when a standard is issued or revised and it has different application dates for public or private companies, the
Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard.
This may make a comparison of the Company’s financial statements with another public company which is neither an emerging growth
company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of
the potential differences in accounting standards used.

Use of Estimates

The preparation of financial
statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and
liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses
during the reporting period.

Making estimates requires
management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation
or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate,
could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly
from those estimates.

Cash and Cash Equivalents

The Company considers all
short-term investments with an original maturity of three months or less when purchased to be cash equivalents. As of September 30,
2025 and December 31, 2024, the Company had $1,835,999 and $0 in cash, respectively. The Company did not have any cash equivalents as
of September 30, 2025 or December 31, 2024.

Cash and Investments Held in Trust Account

As of September 30, 2025
and December 31, 2024, the Company had $230,662,819 and $0 in cash and investments held in the Trust Account, respectively, comprised
of money market funds that invest in U.S. government securities. Investments in money market funds are presented on the balance sheets
at fair value at the end of each reporting period. Earnings on cash and investments held in the Trust Account are included in interest
and dividends earned on cash and investments held in the Trust Account in the statement of operations. The estimated fair value of cash
and investments held in the Trust Account is determined using available market information. 

Concentration of Credit Risk

Financial instruments that
potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution