GSR IV Acquisition Corp.

Previous wording

This Quarterly Report on Form 10-Q includes forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934. We have based these forward-looking statements on our current expectations and projections about future events. These forward-looking statements are subject to known and unknown risks, uncertainties and assumptions about us that may cause our actual results, levels of activity, performance or achievements to be materially different from any future results, levels of activity, performance or achievements expressed or implied by such forward-looking statements. In some cases, you can identify forward-looking statements by terminology such as "may," "should," "could," "would," "expect," "plan," "anticipate," "believe," "estimate," "continue," or the negative of such terms or other similar expressions. For information identifying important factors that could cause actual results to differ materially from those anticipated in the forward-looking statements, please refer to the Risk Factors section of the Company's final prospectus for the initial public offering filed with the U.S. Securities and Exchange Commission (the "SEC"). The Company's securities filings can be accessed on the EDGAR section of the SEC's website at www.sec.gov. Except as expressly required by applicable securities law, the Company disclaims any intention or obligation to update or revise any forward-looking statements whether as a result of new information, future events or otherwise.

Current wording

This Quarterly Report on Form 10-Q includes forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934. We have based these forward-looking statements on our current expectations and projections about future events. These forward-looking statements are subject to known and unknown risks, uncertainties and assumptions about us that may cause our actual results, levels of activity, performance or achievements to be materially different from any future results, levels of activity, performance or achievements expressed or implied by such forward-looking statements. In some cases, you can identify forward-looking statements by terminology such as “may,” “should,” “could,” “would,” “expect,” “plan,” “anticipate,” “believe,” “estimate,” “continue,” or the negative of such terms or other similar expressions. For information identifying important factors that could cause actual results to differ materially from those anticipated in the forward-looking statements, please refer to the Risk Factors section of the Company’s final prospectus for its Initial Public Offering filed with the U.S. Securities and Exchange Commission (the “SEC”). The Company’s securities filings can be accessed on the EDGAR section of the SEC’s website at www.sec.gov. Except as expressly required by applicable securities law, the Company disclaims any intention or obligation to update or revise any forward-looking statements whether as a result of new information, future events or otherwise.

Previous wording

As of March 31, 2026 and December 31, 2025, we had $310,597 and $1,550,075, respectively, of cash held outside of the Trust Account, after payment of costs related to the Initial Public Offering, and available for working capital purposes. Additionally, we had $1,000,000 in an investment account (consisting of $500,000 classified as a cash equivalent and $500,000 classified as a short-term investment) as of March 31, 2026 (none as of December 31, 2025).

Current wording

As of June 30, 2026 and December 31, 2025, we had $138,997 and $1,550,075, respectively, of cash held outside of the Trust Account, after payment of costs related to the Initial Public Offering, and available for working capital purposes. As of June 30, 2026, we also held certificates of deposit totaling $1,008,704, of which $504,334 was classified as a cash equivalent and $504,370 was classified as a short-term investment. We held no certificates of deposit as of December 31, 2025.

Previous wording

For the three months ended March 31, 2026 and 2025, cash used in operating activities was $364,478 and $0, respectively.

Current wording

For the six months ended June 30, 2026 and 2025, net cash used in operating activities was $656,744 and $0, respectively.

Previous wording

Over the next 18 to 21 months (assuming a Business Combination is not consummated prior thereto), we will be using the funds held outside of the Trust Account for identifying and evaluating prospective acquisition candidates, performing business due diligence on prospective target businesses, traveling to and from the offices, plants or similar locations of prospective target businesses, reviewing corporate documents and material agreements of prospective target businesses, selecting the target business to acquire and structuring, negotiating and consummating the Business Combination.

Current wording

During the remainder of the Completion Window ending on March 5, 2027, or June 5, 2027 if extended, assuming a Business Combination is not consummated prior thereto, we will be using the funds held outside of the Trust Account for identifying and evaluating prospective acquisition candidates, performing business due diligence on prospective target businesses, traveling to and from the offices, plants or similar locations of prospective target businesses, reviewing corporate documents and material agreements of prospective target businesses, selecting the target business to acquire and structuring, negotiating and consummating the Business Combination.

Previous wording

As of March 31, 2026, the Company had $310,597 in its operating bank account, $1,000,000 in an investment account (consisting of $500,000 classified as a cash equivalent and $500,000 classified as a short-term investment) and a working capital of $1,448,148. The Company has incurred and expects to continue to incur significant costs as a publicly traded company, to evaluate business opportunities, and to close on a Business Combination. Such costs will be incurred prior to generating any operating revenues. These factors also 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.

Current wording

As of June 30, 2026, the Company had $138,997 in its operating bank account, $1,008,704 in an investment account (consisting of $504,334 classified as a cash equivalent and $504,370 classified as a short-term investment) and a working capital of $1,257,104. The Company has incurred and expects to continue to incur significant costs as a publicly traded company, to evaluate business opportunities, and to close on a Business Combination. Such costs will be incurred prior to generating any operating revenues. These factors also 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.

Previous wording

For the three months ended March 31, 2026, we had a net income of $1,692,309 which consists of income earned on the Trust Account and bank account of $2,047,162, partially offset by loss from operations of $354,853 derived from general and administrative expenses.

Current wording

For the three and six months ended June 30, 2026, we had a net income of $1,761,315 and $3,453,624, respectively, which consists of interest income earned on the Trust Account, cash, cash equivalents and short-term investments of $2,086,066 and $4,133,228, respectively, partially offset by loss from operations of $324,751 and $679,604, respectively, derived from general and administrative expenses.

Previous wording

For the three months ended March 31, 2025, we had a net loss of $2,867, which consisted of loss from operations consisting of general and administrative expenses.

Current wording

For the three and six months ended June 30, 2025, we had a net loss of $78,233 and $81,100, respectively, which consisted of loss from operations consisting of general and administrative expenses.

Previous wording

Commencing on September 5, 2025, the Company has entered into an agreement to pay the Sponsor a total of up to $55,556 per month for office space and administrative and support services. Upon completion of a Business Combination or its liquidation, the Company will cease paying these monthly fees. For the three months ended March 31, 2026, the Company incurred $166,668 in fees for these services which are included within general and administrative expenses in the statements of operations (none for the three months ended March 31, 2025). There were no related amounts payable as of March 31, 2026 or December 31, 2025.

Current wording

Commencing on September 5, 2025, the Company has entered into an agreement to pay the Sponsor a total of up to $55,556 per month for office space and administrative and support services. Upon completion of a Business Combination or its liquidation, the Company will cease paying these monthly fees. For the three and six months ended June 30, 2026, the Company incurred $166,668 and $333,336, respectively, for these services, which are included in general and administrative expenses in the accompanying statements of operations. The Company incurred no fees under this agreement for the three and six months ended June 30, 2025. There were no amounts payable under the agreement as of June 30, 2026 or December 31, 2025.