GSHRULOW SIGNALOPERATIONAL10-Q

GSHRU updated its quarterly filing from Q2 to Q3 2025, showing continued pre-revenue SPAC operations with modest declines in current assets and cash burn rates.

This is a routine quarterly update for a blank check company that remains in its target identification phase with no definitive acquisition agreement in place. The company continues generating interest income from IPO proceeds while incurring operating expenses related to identifying potential business combination targets.

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

Current assets declined modestly to $763K as the SPAC continues its normal course of operations. Operating losses increased slightly to $413K, reflecting ongoing operational expenses during the target search phase. Net income of $892K demonstrates the company is still generating positive returns overall, likely from interest income on invested IPO proceeds, though at reduced levels compared to the prior quarter.

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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