Company: GDSTR
Filing Date: 2025-06-20
Form Type: S-4/A
Source: 0001213900-25-055744
Chunk: 330

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-06-20
Form: S-4/A
Chunk 330
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) per share, since the exercise of the Public and Private Warrants, the effect of the Public and Private Rights, the exercise of the UPO, and the conversion of the Working Capital and Extension Loans are contingent upon the occurrence of future events and the inclusion of these financial securities would be anti -dilutive. The Company did not have any other dilutive securities and other contracts that could, potentially, be exercised or converted into Common Stock and then share in the earnings of the Company. As a result, diluted income (loss) per share is the same as basic (income) loss per share for the periods presented.

The net income (loss) per share presented in the statement of operations is based on the following:

|                                                                             |     |   |    For the 
 Year Ended 
  March 31, 
       2025 |   |     |   |    For the 
 Year Ended 
  March 31, 
       2024 |   |
|:----------------------------------------------------------------------------|:----|:--|-----------:|:--|:----|:--|-----------:|:--|
| Net income                                                                  |     | $ |    109,366 |   |     | $ |  1,596,567 |   |
| Accretion of redeemable common stock to redemption value                    |     |   | (1,625,328 | ) |     |   | (4,039,650 | ) |
| Net loss including accretion of redeemable common stock to redemption value |     | $ | (1,515,962 | ) |     | $ | (2,443,083 | ) |

F-17

GOLDENSTONE ACQUISITION LIMITED
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
MARCH 31, 2025 NOTE 2 — SIGNIFICANT ACCOUNTING POLICIES (cont.)

|                                                                                             |     | For the Year Ended 
 March 31, 2025     |           |   |     |              |   |     | For the Year Ended 
 March 31, 2024     |            |   |     |              |           |   |
|:--------------------------------------------------------------------------------------------|:----|:-------------------|----------:|:--|:----|-------------:|:--|:----|:-------------------|-----------:|:--|:----|:-------------|----------:|:--|
|                                                                                             |     | Redeemable         
 Common             
 Stock              |