Condensed Interim Statement Of Changes In Shareholder’s (Deficit) Equity (Unaudited) - 3 months ended Mar. 31, 2026 - USD ($)

Ordinary shares

Class A

Ordinary shares

Class B

^[1]

Additional Paid-in Capital

Accumulated Deficit

Total

Balance at Dec. 31, 2025

$ 675

$ 24,325

$ (20,982)

$ 4,018

Balance (in Shares) at Dec. 31, 2025

6,750,000

Net loss

(56,685)

Balance at Mar. 31, 2026

$ 675

$ 24,325

$ (77,667)

$ (52,667)

Balance (in Shares) at Mar. 31, 2026

6,750,000

[1]	Retroactively effected for the stock split on April 27, 2026 (see Note 5).

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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+ Details

- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

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+ Details

GSR V Acquisition Corp. 10-Q