Company: GSHRW
Filing Date: 2025-11-12
Form Type: 10-Q
Source: 0001213900-25-109193
Chunk: 82

Company: Gesher Acquisition Corp. II
Filing Date: 2025-11-12
Form: 10-Q
Item: Part I, Item 8
Chunk 82
---
. For the three and nine months ended September 30, 2025, the Company did not withdraw any
of the interest earned on the Trust Account.

    Description 
    Level  
    September 30, 2025 
  
    Assets: 

    Marketable securities held in Trust Account – U.S. Money Market Fund 
    1  
    $147,300,306 

Note
9 — Segment Information 

FASB
ASC Topic 280, “Segment Reporting,” establishes standards for companies to report in their financial statements information
about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of
an enterprise for which separate financial information is available that is regularly evaluated by the chief operating decision maker
(“CODM”), or group, in deciding how to allocate resources and assess performance.

The
Company’s CODM has been identified as the CFO, who reviews the assets, operating results, and financial metrics for the Company
as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, Management has determined that
there is only one reportable segment.

The
CODM assesses performance for the single segment and decides how to allocate resources based on net income that also is reported on the
accompanying unaudited condensed statements of operations as net income. The measure of segment assets is reported on the accompanying
condensed balance sheets as total assets. When evaluating the Company’s performance and making key decisions regarding resource
allocation, the CODM reviews several key metrics, which include the following:

    September 30,  
    December 31, 

    2025  
    2024 
  
    Marketable securities held in Trust Account 
    $147,300,306  
    $— 
  
    Cash 
    $1,312,829  
    $— 
  
    Total Assets 
    $148,755,683  
    $55,000 

18

GESHER
                                            ACQUISITION CORP. II

NOTES
TO CONDENSED FINANCIAL STATEMENTS (UNAUDITED)

SEPTEMBER
30, 2025

    For the Three Months Ended September 30, 2025  
    For the Nine Months Ended September 30, 2025  
    For the Period from
 August 29,
 2024
 (inception) Through  September 30, 2024