Company: GSRF
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001213900-25-111032
Chunk: 96

Company: GSR IV Acquisition Corp.
Filing Date: 2025-11-14
Form: 10-Q
Item: Item 2
Chunk 96
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 not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s
financial statements.

Off-Balance Sheet Arrangements

As of September 30, 2025,
we did not have any off-balance sheet arrangements as defined in Item 303(a)(4)(ii) of Regulation S-K.

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Item 3. Quantitative and Qualitative Disclosures
About Market Risk

We are a smaller reporting company as defined by Rule 12b-2 of the
Exchange Act and are not required to provide the information otherwise required under this item.

Item 4. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

Under the supervision and with the participation
of our management, including our Co-Chief Executive Officers, we conducted an evaluation of the effectiveness, of our disclosure controls
and procedures as of September 30, 2025, as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act. Based on this
evaluation, our principal executive officers and principal financial and accounting officer have concluded that due to inadequate segregation
of duties within account processes and insufficient written policies and procedures for accounting, IT and financial reporting and record
keeping, during the period covered by this report, our disclosure controls and procedures were not effective at a reasonable assurance
level and, accordingly, provided reasonable assurance that the information required to be disclosed by us in reports filed under the Exchange
Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms.

Disclosure controls and procedures are designed
to ensure that information required to be disclosed by us in our Exchange Act reports is recorded, processed, summarized, and reported
within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to our
management, including our Co-Chief Executive Officers or persons performing similar functions, as appropriate to allow timely decisions
regarding required disclosure.

Changes in Internal Control over Financial Reporting

There was no change in our internal control over
financial reporting that occurred during the fiscal quarter ended September 30, 2025 covered by this Quarterly Report on Form 10-Q that
has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

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PART II-OTHER INFORMATION

Item 1. Legal Proceedings

None.

Item 1A. Risk Factors

Factors that could cause our actual results to
differ materially from those in this Quarterly