Company: GSRF
Filing Date: 2025-07-29
Form Type: S-1
Source: 0001213900-25-068819
Chunk: 289

Company: GSR IV Acquisition Corp.
Filing Date: 2025-07-29
Form: S-1
Chunk 289
---
-2  |
| Balance Sheets                                                          |     | F-3  |
| Statements of Operations                                                |     | F-4  |
| Statements of Changes in Shareholder’s (Deficit) Equity                 |     | F-5  |
| Statements of Cash Flows                                                |     | F-8  |
| Notes to Financial Statements                                           |     | F-9  |

F-1 Report of Independent Registered Public Accounting Firm To the Shareholders and Board of Directors of
GSR IV Acquisition Corp. Opinion on the Financial Statements We have audited the accompanying balance sheets of GSR IV Acquisition Corp. (the “Company”) as of December31, 2024 and 2023, and the related statements of operations, shareholder’s equity (deficit), and cash flows for the year ended December31, 2024 and for the period from May10, 2023 (inception) through December31, 2023 and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December31, 2024 and 2023, and the results of its operations and its cash flows for the year ended December31, 2024 and the period from May10, 2023 (inception) through December31, 2023, in conformity with accounting principles generally accepted in the United States of America. Going Concern Matter The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, the Company has a net capital deficiency and expects to continue to incur significant costs in pursuit of its financing and acquisition plans that raises substantial doubt about its ability to continue as a going concern. Management’s plans in regard to these matters are also described in Note 1. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. We conducted our audits in accordance with the standards of the PCAOB. Those standards require