GSR IV Acquisition Corp. filed its quarterly report on Form 10-Q with the SEC on August 14, 2026, covering the fiscal quarter ended June 30, 2026, disclosing financial results and balance sheet data for the blank-check company listed on the Nasdaq Stock Market.

Key Highlights

  • Trust Account: Cash and investments held in trust totaled $236,762,480 as of June 30, 2026, up from $232,887,973 at December 31, 2025.
  • Net Income: The company reported net income of $3,453,624 for the six months ended June 30, 2026, compared to a net loss of $81,100 in the same period of 2025.
  • Redemption Price: 23,000,000 Class A ordinary shares were subject to possible redemption at $10.29 per share as of June 30, 2026, up from $10.13 per share at December 31, 2025.
  • Shareholders' Deficit: Total shareholders' deficit was $(7,942,896) as of June 30, 2026, compared to $(7,522,013) at December 31, 2025.
  • Shares Outstanding: As of August 13, 2026, there were 23,655,500 Class A ordinary shares and 5,750,000 Class B ordinary shares issued and outstanding.
  • Operating Expenses: General and administrative expenses were $679,604 for the six months ended June 30, 2026, compared to $81,100 in the prior-year period.

GSR IV Acquisition Corp. Q2 2026 Financial Results and Trust Account Update

GSR IV Acquisition Corp. (NASDAQ:GSRFU), a blank-check company incorporated in the Cayman Islands, reported net income of $1,761,315 for the three months ended June 30, 2026, according to the filing. This compares to a net loss of $78,233 in the same quarter of 2025. For the six-month period, the company reported net income of $3,453,624 versus a net loss of $81,100 a year earlier. The company attributed the income primarily to interest and dividends earned on cash and investments held in the trust account, which totaled $4,124,507 for the six months ended June 30, 2026.

The balance sheet as of June 30, 2026 showed total assets of $238,056,849, with the trust account representing the dominant component at $236,762,480. Cash and cash equivalents stood at $643,331, down from $1,550,075 at December 31, 2025. The filing disclosed that net cash used in operating activities was $656,744 for the six months ended June 30, 2026. The company also reported an investment of $500,000 in certificates of deposit and permitted withdrawals from the trust account of $250,000 during the period.

Deferred underwriting commissions of $9,200,000 remained unchanged as a non-current liability. The accumulated deficit widened to $7,943,537 as of June 30, 2026 from $7,522,654 at December 31, 2025, reflecting subsequent measurements of ordinary shares subject to possible redemption. The filing indicates the company is classified as a smaller reporting company and an emerging growth company, and is identified as a shell company under Rule 12b-2 of the Securities Exchange Act.

What Was Disclosed

GSR IV Acquisition Corp. disclosed unaudited financial statements for the quarter and six months ended June 30, 2026, including balance sheet data, income statement results, changes in shareholders' deficit, and cash flow information for the SPAC.