Company: GSRF
Filing Date: 2025-09-05
Form Type: 424B4
Source: 0001213900-25-084652
Chunk: 295

Company: GSR IV Acquisition Corp.
Filing Date: 2025-09-05
Form: 424B4
Chunk 295
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operatingincome in the form of interest income from the proceeds derived from the Proposed Public Offering held in a trust account (the “Trust Account”). The Company has selected December 31 as its fiscal year end. Going Concern Consideration As of June 30, 2025, the Company had a working capital deficit of $238,563. The Company has incurred and expects to continue to incur significant costs in pursuit of its financing and acquisition plans. Management plans to address this need for capital through the Proposed Public Offering. However, the Company cannot assure that its plans to raise capital or to consummate an initial Business Combination will be successful. Therefore, in connection with the Company’s assessment of going concern considerations in accordance with Accounting Standards Update 2014 -15, “Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern,” management determined that these factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the financial statements are issued. Such substantial doubt has not been alleviated by management’s plans. The financial statements do not include any adjustments that might result from its inability to consummate the Proposed Public Offering or its inability to continue as a going concern. Risks and Uncertainties Management continues to evaluate the impact of significant global events such as the Russia/Ukraine and Israel/Palestine conflicts, on the industry and has concluded that while it is reasonably possible that these could have a negative effect on the Company’s financial position, results of its operations and/or search for a target company, the specific impact is not readily determinable as of the date of these financial statements. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). The accompanying unaudited financial statements as of June 30, 2025 and for the three and six months ended June 30, 2025 and 2024 have been prepared in accordance with GAAP and the rules of the SEC. In the opinion of management, all adjustments (consisting of normal accruals) considered for a fair presentation have been included. The unaudited financial statements should be read in conjunction with the Company’s audited financials included herein as