Company: GSRF
Filing Date: 2025-07-29
Form Type: S-1
Source: 0001213900-25-068819
Chunk: 166

Company: GSR IV Acquisition Corp.
Filing Date: 2025-07-29
Form: S-1
Chunk 166
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 of the end of that year’s second fiscal quarter, and (2) the date on which we have issued more than $1.00 billion in non -convertibledebt securities during the prior three -yearperiod. Additionally, we are a “smaller reporting company” as defined in Item 10(f)(1) of Regulation S -K. Smaller reporting companies may take advantage of certain reduced disclosure obligations, including, among other things, providing only two years of audited financial statements. We will remain a smaller reporting company until the last day of the fiscal year in which (1) the market value of our ordinary shares held by non -affiliatesequals or exceeds $250 million as of the end of that year’s second fiscal quarter, or (2) our annual revenues equaled or exceeded $100 million during such completed fiscal year and the market value of our ordinary shares held by non -affiliatesequals or exceeds $700 million as of the end of that year’s second fiscal quarter. Financial Position With funds available for a business combination from this offering and the sale of the private placement units initially in the amount of $192,000,000 assuming no redemptions and after payment of $8,000,000 of deferred underwriting fees (or $220,800,000 assuming no redemptions and after payment of up to $9,200,000 of deferred underwriting fees if the underwriters’ over -allotmentoption is exercised in full), in each case, after estimated offering expenses of $655,000, we offer a target business a variety of options such as creating a liquidity event for its owners, 106 providing capital for the potential growth and expansion of its operations or strengthening its balance sheet by reducing its debt ratio. Because we are able to complete our initial business combination using our cash, debt or equity securities, or a combination of the foregoing, we have the flexibility to use the most efficient combination that will allow us to tailor the consideration to be paid to the target business to fit its needs and desires. However, we have not taken any steps to secure third -partyfinancing and there can be no assurance it will be available to us. Effecting Our Initial Business Combination We are not presently engaged in, and we will not engage in, any operations for an indefinite period of time following this offering. We intend to effectuate our initial business combination using cash from the proceeds of this offering, the sale of the private placement units, our shares, debt or a combination of these