Company: GSRF
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001213900-25-111032
Chunk: 67

Company: GSR IV Acquisition Corp.
Filing Date: 2025-11-14
Form: 10-Q
Item: Item 8
Chunk 67
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profit or loss reviewed by our CODM is net income or loss, which is comprised of interest and dividends earned on cash and investments
held in Trust Account and general and administrative expenses. Net income or loss is reviewed and monitored by the CODM to manage and
forecast cash to ensure enough capital is available to complete a Business Combination within the Completion Window. The CODM reviews
interest and dividends earned on cash and investments held in Trust Account to measure and monitor shareholder value and determine the
most effective strategy of investment with the Trust Account funds while maintaining compliance with the trust agreement. The CODM
reviews general and administrative expenses to manage, maintain and enforce all contractual agreements to ensure costs are aligned with
all agreements and the budget.

NOTE 10: SUBSEQUENT EVENTS

The Company evaluated subsequent
events and transactions that occurred after the balance sheet date up to the date that the financial statements were issued. Based upon
this review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements.

17

Item 2. Management’s Discussion and
Analysis of Financial Condition and Results of Operations.

References to the “Company,” “our,”
“us” or “we” refer to GSR IV Acquisition Corp. The following discussion and analysis of the Company’s financial
condition and results of operations should be read in conjunction with the unaudited financial statements and the notes thereto contained
elsewhere in this report. Certain information contained in the discussion and analysis set forth below includes forward-looking statements
that involve risks and uncertainties.

Cautionary Note Regarding Forward-Looking Statements

This Quarterly Report on
Form 10-Q includes forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section
21E of the Securities Exchange Act of 1934. We have based these forward-looking statements on our current expectations and projections
about future events. These forward-looking statements are subject to known and unknown risks, uncertainties and assumptions about us that
may cause our actual results, levels of activity, performance or achievements to be materially different from any future results, levels
of activity, performance or achievements expressed or implied by such forward-looking statements. In some cases, you can identify forward-looking
statements by terminology such as “may,” “should,” “could,” “would,” “expect,”
“plan,” “anticipate,” “believe,” “estimate,” “continue,” or the negative of
such terms or other similar expressions