Company: GSRF
Filing Date: 2025-08-25
Form Type: S-1/A
Source: 0001213900-25-080052
Chunk: 305

Company: GSR IV Acquisition Corp.
Filing Date: 2025-08-25
Form: S-1/A
Chunk 305
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 who collectively review the operating results for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company only has one operating segment. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics, which include general and administrative expenses. The key measures of segment profit or loss reviewed by our CODM are general and administrative expenses. 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 within the required completion window. The CODM also reviews general and administrative expenses to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and the budget. F-13 GSR IV ACQUISITION CORP.
NOTES TO FINANCIAL STATEMENTS NOTE 6: SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the 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 financial statements, other than as noted below. Due to Related Party Subsequent to June 30, 2025, the Sponsor paid certain costs totaling $99,114 on behalf of the Company, resulting in a balance due to related party of $163,569 as of the date these financial statements were issued, which the Company plans to repay at the closing of the Proposed Public Offering (see Note 3 for additional information). Founder Shares On August 18, 2025, the Sponsor transferred 20,000 Founder Shares to each of the Company’s independent directors (an aggregate of 60,000 Founder Shares) at their original purchase price. F-14

20,000,000 Units GSR IV Acquisition Corp. ________________________________ PRELIMINARY PROSPECTUS , 2025 ________________________________ Joint Book-Running Managers

| Polaris                                      |     | Benchmark        |
| a division of Kingswood Capital Partners LLC |     | a StoneX Company |

Until, 2025 (25 days after the date of this prospectus), all dealers that buy, sell or trade our ordinary shares, whether or not participating in this offering, may be required to deliver a prospectus. This is in addition to the dealers’ obligation to deliver a prospectus when acting as underwriters and with respect to their unsold allotments or subscriptions.

PART II INFORMATION NOT REQUIRED IN PROSPECTUS Item 13