Company: GSHRW
Filing Date: 2025-03-12
Form Type: S-1/A
Source: 0001213900-25-022882
Chunk: 334

Company: Gesher Acquisition Corp. II
Filing Date: 2025-03-12
Form: S-1/A
Chunk 334
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, 2024              |     |       5,513,483 |     | $      | 551 |     | $          | 24,449 |     | $           | (15,209 | ) |     | $             |   9,791 |   |

____________ (1)Includes up to 622,231 Class B ordinary shares subject to forfeiture if the over -allotmentoption is not exercised in full or in part by the underwriters (see Note 5). The accompanying notes are an integral part of the financial statements.

F-5

GESHER ACQUISITION CORP. II
STATEMENT OF CASH FLOWS
FOR THE PERIOD FROM AUGUST 29, 2024 (INCEPTION) THROUGH DECEMBER 31, 2024

| Cash flows from operating activities:                                       |     |   |         |   |
|:----------------------------------------------------------------------------|:----|:--|--------:|:--|
| Net loss                                                                    |     | $ | (15,209 | ) |
| Adjustments to reconcile net loss to net cash used in operating activities: |     |   |         |   |
| Changes in operating assets and liabilities:                                |     |   |         |   |
| Accrued expenses                                                            |     |   |  15,209 |   |
| Net cash used in operating activities                                       |     |   |       — |   |
| Net change in cash                                                          |     |   |       — |   |
| Cash, beginning of the period                                               |     |   |       — |   |
| Cash, end of the period                                                     |     | $ |       — |   |
| Noncash investing and financing activities:                                 |     |   |         |   |
| Offering costs included in accrued offering costs                           |     | $ |  17,500 |   |
| Offering costs paid through promissory note – related party                 |     | $ |  12,500 |   |
| Offering costs paid in exchange for issuance of Class B ordinary shares     |     | $ |  25,000 |   |

The accompanying notes are an integral part of the financial statements.

F-6 GESHER ACQUISITION CORP. II
NOTES TO FINANCIAL STATEMENTS Note 1 — Organization and Business Operations Gesher Acquisition Corp. II (the “Company”) is a special purpose acquisition company incorporated as a Cayman Islands exempted company on August