Excludes up to 622,231 Class B Ordinary Shares subject to forfeiture if the Over-Allotment Option was not exercised in full or in part by the Underwriters (see Note 5). On March 24, 2025, the Underwriters elected to fully exercise their Over-Allotment Option to purchase an additional 1,875,000 Option Units at a price of $10.00 per Option Unit. As a result, the Class B Ordinary Shares are no longer subject to forfeiture.

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The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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Gesher Acquisition Corp. II 10-K