Company: GDSTR
Filing Date: 2025-08-20
Form Type: 10-Q
Source: 0001213900-25-078650
Chunk: 102

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-08-20
Form: 10-Q
Item: Item 8
Chunk 102
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 of sales of the offering pursuant to Rule 5110(e)(1)
of FINRA’s Rules. The lock-up period has expired.

NOTE 7 — COMMITMENTS & CONTINGENCIES

Risks and Uncertainties

As a result of the military action commenced in
February 2022 by the Russian Federation and Belarus in the country of Ukraine and related economic sanctions, and conflict between Isreal
and Hamas, the Company’s ability to consummate a Business Combination, or the operations of a target business with which the Company
ultimately consummates a Business Combination, may be materially and adversely affected. In addition, the Company’s ability to consummate
a transaction may be dependent on the ability to raise equity and debt financing which may be impacted by these events, including as a
result of increased market volatility, or decreased market liquidity in third-party financing being unavailable on terms acceptable to
the Company or at all. The impact of this action and related sanctions on the world economy and the specific impact on the Company’s
financial position, results of operations and/or ability to consummate a Business Combination are not yet determinable. The unaudited
condensed consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.

The potential for further changes in trade policies, including new
tariffs or changes to existing ones, introduces uncertainty regarding future costs and the Company’s overall financial performance.
The Company monitors these developments closely and will continue to evaluate their potential impact on its operations, financial condition,
and results of operations. The ultimate financial impact of these uncertainties is difficult to quantify at this time.

Registration Rights

The holders of the Insider Shares issued and outstanding
on the date of this filing, as well as the holders of the Private Units (and all underlying securities) and any securities our initial
stockholders, officers, directors or their affiliates may be issued in payment of working capital loans made to the Company, will be entitled
to registration rights pursuant to an agreement prior to or on the date of Initial Public Offering. The holders of the majority of the
Insider Shares can elect to exercise these registration rights at any time commencing three months prior to the date on which these shares
of common stock are to be released from escrow. The holders of a majority of the Private Units (and underlying securities) and securities
issued in payment of Working Capital Loans (or underlying securities) or loans to extend our life can elect to exercise these registration
rights at any time after the Company consummates a Business