Company: GSRF
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001213900-25-111032
Chunk: 24

Company: GSR IV Acquisition Corp.
Filing Date: 2025-11-14
Form: 10-Q
Item: Item 1
Chunk 24
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 MEASUREMENTS

The fair value of the Company’s
financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the
sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at
the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use
of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions
about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities
based on the observable inputs and unobservable inputs used in order to value the assets and liabilities:

Level 1: Quoted prices in
active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the
asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis.

Level 2: Observable inputs
other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted
prices for identical assets or liabilities in markets that are not active.

Level 3: Unobservable inputs
based on our assessment of the assumptions that market participants would use in pricing the asset or liability.

The following table presents
information about the Company’s assets that are measured at fair value on a recurring basis as of September 30, 2025 (none as of December
31, 2024) and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

    As of
 September 30, 
2025  
    Quoted Prices
 in Active
 Markets
 (Level 1)  
    Significant 
Other 
Observable Inputs
 (Level 2)  
    Significant 
Other 
Observable Inputs 
(Level 3) 
  
    Assets: 

    Cash and investments held in Trust Account 
    $230,662,819  
    $230,662,819  
     —  
     — 

16

NOTE 9: SEGMENT INFORMATION

ASC Topic 280, “Segment
Reporting,” establishes standards for companies to report in their financial statement information about operating segments, products,
services, geographic areas, and major customers. Operating segments are defined as components of an enterprise for which separate financial
information is available that is regularly evaluated by the Company’s chief operating decision maker,