Company: GDSTR
Filing Date: 2025-11-19
Form Type: 10-Q
Source: 0001213900-25-112608
Chunk: 97

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-11-19
Form: 10-Q
Item: Item 8
Chunk 97
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Offering to purchase an aggregate of 6,101,250 shares, b) the Public and Private Rights that will automatically convert into an aggregate
of 610,125 shares upon consummation of its initial Business Combination, c) the Unit Purchase Option (“UPO”) to purchase up
to 270,250 Units, which include  s an option to purchase 270,250 shares, option to purchase an aggregate of 270,250
shares from the exercise of warrants, and 27,025 shares automatically converted from the 270,250 rights upon consummation of its initial
Business Combination, and d) up to 232,500 Private Units upon optional conversion of the Working Capital and Extension Loans, in the calculation
of diluted net income (loss) 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 statements of operations
is based on the following:

    For the Three Months Ended September 30,
 2025  
    For the Three Months Ended September 30,
 2024  
    For the Six Months Ended September 30,
 2025  
    For the  Six Months Ended  September 30,
 2024 
  
    Net (loss) income 
    $(179,589) 
    $58,624  
    $(415,416) 
    $81,219 
  
    Accretion of redeemable common stock to redemption value 
     (169,296) 
     (330,761) 
     (463,292) 
     (1,115,853)
  
    Net loss including accretion of redeemable common stock to redemption value 
    $(348,885) 
    $(272,137) 
    $(878,708) 
    $(1,034,634)

    For the  Three Months Ended  
    For the