Company: GPAC
Filing Date: 2025-10-14
Form Type: S-1
Source: 0001140361-25-038051
Chunk: 350

Company: General Purpose Acquisition Corp.
Filing Date: 2025-10-14
Form: S-1
Chunk 350
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000 Class B ordinary shares, $0.0001 par value subject to forfeiture if the over-allotment option is not exercised in full or in part by the underwriters (Note 6). |

The accompanying notes are an integral part of these financial statements. F-4

TABLE OF CONTENTS

GENERAL PURPOSE ACQUISITION CORP. STATEMENT OF CHANGES IN SHAREHOLDER’S EQUITY FOR THE PERIOD FROM JULY 25, 2025 (INCEPTION) THROUGH AUGUST 11, 2025

| Balance as of July 25, 2025 (inception)           |     |   Class B 
    Shares 
         — |     | Amount 
     $— |     |      Additional 
 Paid-In Capital 
              $— |     | Accumulated 
     Deficit 
          $— |     |         Total 
 Shareholder’s 
        Equity 
            $— |
|:--------------------------------------------------|:----|----------:|:----|-------:|:----|----------------:|:----|------------:|:----|--------------:|
| Issuance of Class B ordinary shares to Sponsor(1) |     | 5,750,000 |     |    575 |     |          24,425 |     |           — |     |        25,000 |
| Net loss                                          |     |         — |     |      — |     |               — |     |     -14,558 |     |       -14,558 |
| Balance as of August 11, 2025                     |     | 5,750,000 |     |   $575 |     |         $24,425 |     |   $(14,558) |     |       $10,442 |

| (1) | Includes an aggregate of up to 750,000 Class B ordinary shares, $0.0001 par value subject to forfeiture if the over-allotment option is not exercised in full or in part by the underwriters (Note 6). |

The accompanying notes are an integral part of these financial statements. F-5

TABLE OF CONTENTS

GENERAL PURPOSE ACQUISITION CORP. STATEMENT OF CASH FLOWS FOR THE PERIOD FROM JULY 25, 2025 (INCEPTION) THROUGH AUGUST 11, 2025

| Cash Flows from Operating Activities:                                                |     |           |
| Net loss                                                                             |     | $(14,558) |
|