Comment
The change is a routine version bump in PKGBUILD: pkgver/_pkgver and the source checksum were updated to a new upstream release tarball on GitHub over HTTPS. I do not see any added build-time network access, script execution, privilege escalation, suspicious mirrors, or packaging changes beyond the version/hash refresh. Based on the provided diff, this looks low risk.
@@ -3,8 +3,8 @@
# Contributor: Christoph Drexler <chrdr at gmx dot at>
# Contributor: me at oguzkaganeren dot com dot tr
pkgname=grisbi
-pkgver=3.90.1
-_pkgver=upstream_version_3_90_1
+pkgver=3.92.0
+_pkgver=upstream_version_3_92_0
pkgrel=1
pkgdesc="Shared files for the finance management program Grisbi."
arch=('x86_64')