Company: GSRF
Filing Date: 2025-08-25
Form Type: S-1/A
Source: 0001213900-25-080052
Chunk: 291

Company: GSR IV Acquisition Corp.
Filing Date: 2025-08-25
Form: S-1/A
Chunk 291
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3 included in this prospectus have been so included in reliance on the report (which contains an explanatory paragraph regarding the Company’s ability to continue as a going concern) of MaloneBailey, LLP, an independent registered public accounting firm, given on the authority of said firm as experts in auditing and accounting. WHERE YOU CAN FIND ADDITIONAL INFORMATION We have filed with the SEC a registration statement on Form S -1under the Securities Act with respect to the securities we are offering by this prospectus. This prospectus does not contain all of the information included in the registration statement. For further information about us and our securities, you should refer to the registration statement and the exhibits and schedules filed with the registration statement. Whenever we make reference in this prospectus to any of our contracts, agreements or other documents, the references are materially complete but may not include a description of all aspects of such contracts, agreements or other documents, and you should refer to the exhibits attached to the registration statement for copies of the actual contract, agreement or other document. Upon completion of this offering, we will be subject to the information requirements of the Exchange Act and will file annual, quarterly and current event reports, proxy statements and other information with the SEC. You can read our SEC filings, including the registration statement, over the Internet at the SEC’s website at www.sec.gov. 183

GSR IV ACQUISITION CORP.
INDEX TO FINANCIAL STATEMENTS

|                                                                         |     | Page |
| Financial Statements of GSR IV Acquisition Corp.:                       |     |      |
| Report of Independent Registered Public Accounting Firm (PCAOB ID #206) |     | F-2  |
| Balance Sheets                                                          |     | F-3  |
| Statements of Operations                                                |     | F-4  |
| Statements of Changes in Shareholder’s (Deficit) Equity                 |     | F-5  |
| Statements of Cash Flows                                                |     | F-8  |
| Notes to Financial Statements                                           |     | F-9  |

F-1 Report of Independent Registered Public Accounting Firm To the Shareholders and Board of Directors of
GSR IV Acquisition Corp. Opinion on the Financial Statements We have audited the accompanying balance sheets of GSR IV Acquisition Corp. (the “Company”) as of December 31, 2024 and 2023, and the related statements of operations, shareholder’s equity (deficit), and cash flows for the year ended December 31, 2024 and for the period