v3.26.1

Balance Sheets - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Current Assets:
Cash	$ 1,550,075
Prepaid expenses	148,812	2,867
Total Current assets	1,698,887	2,867
Non-Current Assets:
Cash and investments held in Trust Account	232,887,973
Total Assets	234,586,860	2,867
Current Liabilities:
Accounts payable and accrued expenses	20,900	3,800
Total Current Liabilities	20,900	3,800
Non-Current Liabilities:
Deferred underwriting commissions	9,200,000
Total Liabilities	9,220,900	3,800
Commitments and Contingencies (Note 6)
Class A ordinary shares, $0.0001 par value; 23,000,000 shares subject to possible redemption at $10.13 per share as of December 31, 2025 (none as of December 31, 2024)	232,887,973
Shareholders’ Deficit
Preference shares, $0.0001 par value; 1,000,000 shares authorized; none issued and outstanding
Additional paid-in capital		24,425
Accumulated deficit	(7,522,654)	(25,933)
Total Shareholders’ Deficit	(7,522,013)	(933)
Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption and Shareholders’ Deficit	234,586,860	2,867
Class A Ordinary Shares
Shareholders’ Deficit
Ordinary shares, value	66
Class B Ordinary Shares
Shareholders’ Deficit
Ordinary shares, value	$ 575	$ 575

Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.

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GSR IV Acquisition Corp. 10-K