Company: GSHRW
Filing Date: 2025-11-12
Form Type: 10-Q
Source: 0001213900-25-109193
Chunk: 83

Company: Gesher Acquisition Corp. II
Filing Date: 2025-11-12
Form: 10-Q
Item: Part I, Item 8
Chunk 83
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    General and administrative expenses 
    $305,728  
    $571,046  
    $  — 
  
    Interest earned on marketable securities held in Trust Account 
    $1,507,974  
    $3,119,056  
    $— 

The
CODM reviews interest earned on the Trust Account to measure and monitor shareholder value and determine the most effective strategy
of investment with the Trust Account funds while maintaining compliance with the Investment Management Trust Agreement, dated March 20,
2025, by and between the Company and Continental.

General
and administrative expenses are reviewed and monitored by the CODM to manage and forecast cash to ensure enough capital is available
to complete a Business Combination or similar transaction within the Combination Period. The CODM also reviews general and administrative
costs to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget. General
and administrative expenses, as reported on the accompanying unaudited condensed statements of operations, are the significant segment
expenses provided to the CODM on a regular basis.

All
other segment items included in net income are reported on the accompanying unaudited condensed statements of operations and described
within their respective disclosures.

The
accounting policies used to measure the profit and loss of the segment are the same as those described above under Note 2.

Note
10 — Subsequent Events

The Company evaluated subsequent events and transactions
that occurred after the accompanying condensed balance sheet date up to the date that the accompanying unaudited condensed financial statements
were issued. Based upon this review, the Company did not identify any subsequent events that would have required adjustment or disclosure
in the accompanying unaudited condensed financial statements.

19

Item
2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.

Cautionary
Note Regarding Forward-Looking Statements

All
statements other than statements of historical fact included in this Report including, without limitation, statements under this Item
regarding our financial position, possible Business Combinations and the financing thereof, and related matters, and the plans and objectives
of Management for future operations, are forward-looking statements- within the meaning of Section 27A of the Securities Act and Section
21E of the Exchange Act. When used in this Report, words such as “may,” “should,” “could,” “would,”
“anticipate,” “believe,” “estimate,” “expect,” “intend” and similar expressions,
as they