Company: GDSTR
Filing Date: 2025-06-16
Form Type: 10-K
Source: 0001213900-25-054825
Chunk: 49

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-06-16
Form: 10-K
Item: Item 1
Chunk 49
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COSO) in Internal Control — Integrated
Framework (2013). Based on our assessments and those criteria, due to our determination of the material weaknesses in our disclosure
controls, as described above, management determined that we maintain an effective internal control over financial reporting as of March
31, 2025.

Management
has implemented remediation steps to improve our internal control over financial reporting. Specifically, we expanded and improved our
review process for complex securities and related accounting standards. We plan to further improve this process by enhancing access to
accounting literature, identification of third-party professionals with whom to consult regarding complex accounting applications and
consideration of additional staff with the requisite experience and training to supplement existing accounting professionals.

This
Annual Report on Form 10-K does not include an attestation report of our independent registered public accounting firm due to our status
as an emerging growth company under the JOBS Act.

Changes
in Internal Control over Financial Reporting

There
were no other changes in our internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) of the
Exchange Act) during the most recent fiscal quarter that have materially affected, or are reasonably likely to materially affect, our
internal control over financial reporting.

ITEM
9B. OTHER INFORMATION

None.

ITEM
9C. DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS

Not
applicable.

25

PART
III

ITEM
10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

Directors
and Executive Officers 

Our
directors and executive officers are as follows:

    Name
     
    Age  
     
    Title
  
    Eddie Ni
     
    62
     
    Director, Chief Executive
    Officer, Chief Financial Officer, and President
  
    Ray Chen
     
    60
     
    Director
  
    Jonathan McKeage
     
    71
     
    Independent Director
  
    Pin Tai
     
    71
     
    Independent Director
  
    Nan Sun
     
    43
     
    Independent Director

Below
is a summary of the business experience of each of our executive officers and directors:

Eddie
Ni. Mr. Ni has been our President and Chief Executive Officer since March 2021, and has been our Chief Financial Officer since January,
2024. He has more than 30