Company: GSHRW
Filing Date: 2025-08-14
Form Type: 10-Q
Source: 0001213900-25-075907
Chunk: 64

Company: Gesher Acquisition Corp. II
Filing Date: 2025-08-14
Form: 10-Q
Item: Part I, Item 8
Chunk 64
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 Weighted-average shares outstanding 
     14,940,625  
     5,513,483  
     8,171,944  
     5,231,588 
  
    Diluted net income per Ordinary Share 
    $0.06  
    $0.06  
    $0.10  
    $0.10 

    For the Three Months Ended June 30,
 2025  
    For the Six Months Ended June 30,
 2025 

    Class A  
    Class B  
    Class A  
    Class B 
  
    Diluted net income per Ordinary Share: 

    Numerator: 

    Allocation of net income 
    $961,461  
    $354,804  
    $803,593  
    $542,171 
  
    Denominator: 

    Weighted-average Ordinary Shares outstanding 
     14,940,625  
     5,513,483  
     8,171,944  
     5,513,483 
  
    Diluted net income per Ordinary Share 
    $0.06  
    $0.06  
    $0.10  
    $0.10 

10

GESHER ACQUISITION CORP. II

NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

JUNE 30, 2025

Share-Based Compensation

The Company records share-based compensation in
accordance with FASB ASC Topic 718, “Compensation-Share Compensation” (“ASC 718”), guidance to account for its
share-based compensation. It defines a fair value-based method of accounting for an employee share option or similar equity instrument.
The Company recognizes all forms of share-based payments at their fair value on the grant date, which are based on the estimated number
of awards that are ultimately expected to vest. Grants of share-based payment awards issued to non-employees for services rendered are
recorded at the fair value of the share-based payment, which is the more readily determinable value. The grants are amortized on a straight-line
basis over the requisite service periods, which is generally the vesting period. If an award is granted, but vesting does not occur, any
previously recognized compensation cost is reversed in the period related to the termination of service.

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