GSHRLOW SIGNALOPERATIONAL10-Q

GSHR's quarterly filing shows routine SPAC operations with modest declines in current assets and operating losses as the blank check company continues searching for acquisition targets.

The filing reflects typical SPAC activity with the company burning through IPO proceeds while evaluating potential business combination targets. The language changes indicate progression from June to September 2025 quarterly reporting periods, with no material developments in the acquisition search process.

Comparing 2025-11-12 vs 2025-08-14View on EDGAR →
FINANCIAL ANALYSIS

Current assets declined modestly to $763K as the company utilizes IPO proceeds for operational expenses. Operating losses increased slightly to $413K, consistent with ongoing SPAC search costs and administrative expenses. Net income of $892K remains positive due to interest income generated from invested IPO proceeds, though this declined from the prior quarter as cash balances were drawn down for operations.

FINANCIAL STATEMENT CHANGES
Current Assets
Balance Sheet
-35.4%
$1.2M$763K

Current assets declined 35.4% — monitor working capital adequacy and short-term liquidity.

Operating Income
P&L
-35%
-$306K-$413K

Operating income deteriorated sharply — investigate whether driven by one-time charges or structural cost issues.

Net Income
P&L
-25.8%
$1.2M$892K

Net income declined 25.8% — review whether driven by operations, interest costs, or non-recurring items.

LANGUAGE CHANGES
NEW — 2025-11-12
PRIOR — 2025-08-14
ADDED
II NOTES TO CONDENSED FINANCIAL STATEMENTS (UNAUDITED) SEPTEMBER 30, 2025 Note 1 Description of Organization and Business Operations Gesher Acquisition Corp.
II (the Company ) is a blank check company incorporated as a Cayman Islands exempted company on August 29, 2024 .
As of September 30, 2025, the Company had not entered into a definitive agreement with any specific Business Combination target.
As of September 30, 2025, the Company had not commenced any operations.
All activity for the period from August 29, 2024 (inception) through September 30, 2025 relates to the Company s formation and the Initial Public Offering (as defined below), and subsequent to the Initial Public Offering, identifying and evaluating prospective acquisition candidates and activities in connection with the Business Combination.
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REMOVED
1 Condensed Balance Sheets as of June 30, 2025 (Unaudited) and December 31, 2024 1 Unaudited Condensed Statements of Operations for the Three and Six Months Ended June 30, 2025 2 Unaudited Condensed Statements of Changes in Shareholders Deficit for the Three and Six Months Ended June 30, 2025 3 Unaudited Condensed Statement of Cash Flows for the Six Months Ended June 30, 2025 4 Notes to Unaudited Condensed Financial Statements 5 Item 2.
The accompanying notes are an integral part of the unaudited condensed financial statements 3 GESHER ACQUISITION CORP.
II NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS JUNE 30, 2025 Note 1 Description of Organization and Business Operations Gesher Acquisition Corp.
II (the Company ) is a special purpose acquisition company incorporated as a Cayman Islands exempted company on August 29, 2024 .
The Company has not selected any specific Business Combination target and the Company has not, nor has anyone on its behalf, engaged in any substantive discussions, directly or indirectly, with any Business Combination target with respect to an initial Business Combination with the Company.
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