Company: GSRF
Filing Date: 2025-06-20
Form Type: DRS
Source: 0001213900-25-056174
Chunk: 141

Company: GSR IV Acquisition Corp.
Filing Date: 2025-06-20
Form: DRS
Chunk 141
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 be the allocated proceeds determined in accordance with ASC 470 -20. The resulting discount to the initial carrying value of temporary equity will be accreted upon the closing of this offering such that the carrying value will equal the redemption value on such date. The accretion or remeasurement will be recognized as a reduction to retained earnings, or in the absence of retained earnings, additional paid -incapital). Accretion associated with the redeemable Class A ordinary shares will be excluded from earnings per share as the redemption value approximates fair value. (4)As adjusted accumulated deficit includes the immediate accretion of the carrying value of Class A ordinary shares subject to redemption.

85 Confidential Treatment Requested by GSR IV Acquisition Corp.
Pursuant to 17 C.F.R. Section 200.83 MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESU LTS OF OPERA TIONS Overview We are a blank check company incorporated on May 10, 2023 as a Cayman Islands exempted company for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses. We have not selected any business combination target and we have not, nor has anyone on our behalf, initiated any substantive discussions, directly or indirectly, with any business combination target. We intend to effectuate our initial business combination using cash from the proceeds of this offering and the sale of the private placement units, our shares, debt or a combination of cash, shares and debt. The issuance of additional ordinary shares or preference shares in a business combination: •may significantly dilute the equity interest of investors in this offering; •may subordinate the rights of holders of ordinary shares if preference shares are issued with rights senior to those afforded our ordinary shares; •could cause a change of control if a substantial number of our ordinary shares are issued, which may affect, among other things, our ability to use our net operating loss carry forwards, if any, and could result in the resignation or removal of our present directors and officers; •may have the effect of delaying or preventing a change of control of us by diluting the share ownership or voting rights of a person seeking to obtain control of us; •may adversely affect prevailing market prices for our units, ordinary shares/or rights; Similarly, if we issue debt or otherwise incur significant indebtedness, it could result in: •default and foreclosure on our assets if our operating revenues after an initial business combination are insufficient to repay our