Company: GDSTR
Filing Date: 2025-04-24
Form Type: S-4/A
Source: 0001213900-25-034782
Chunk: 388

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-04-24
Form: S-4/A
Chunk 388
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 the equity valuation dates, and the exercise price is determined according to each share option agreement. The risk -freeinterest rate is based on the rates available at the time of the grant for zero -couponU.S. government issues with a remaining term equal to the option’s expected life, and the average life of an option is based on both historical and projected exercise and lapsing data. Expected volatility is based on implied volatilities from historical volatilities of comparable companies. Dividend yield is based on the option’s exercise price and annual dividend rate at the time of grant, which is zero. As of December 31, 2024, the Company had 1,654,090 unvested shares with an unrecognized stock -basedcompensation of $1,447,617, related to unvested stock option awards, which is expected to be recognized over an estimated weighted -averageperiod of 2.1 years. NOTE 15 — EARNINGS PER SHARE The following table sets forth the computation of basic and diluted earnings per share as follows:

|                                                                                |     | Year Ended   
 December 31, 
 2024         |            |   |     | Year Ended   
 December 31, 
 2023         |            |   |
|:-------------------------------------------------------------------------------|:----|:-------------|-----------:|:--|:----|:-------------|-----------:|:--|
| Numerator:                                                                     |     |              |            |   |     |              |            |   |
| Net loss attributable to Infintium                                             |     | $            | (7,589,564 | ) |     | $            | (5,195,359 | ) |
| Denominator:                                                                   |     |              |            |   |     |              |            |   |
| Weighted average shares used in computing basic and diluted earnings per share |     |              | 92,644,850 |   |     |              | 81,940,826 |   |
| Earnings per share – basic and diluted                                         |     | $            |      (0.08 | ) |     | $            |      (0.06 | ) |

The calculation of diluted loss per share does not consider the effect of the 7,521,687 and 7,526,687 issued and outstanding stock options for the years ended December 31, 2024 and 2023, respectively, as the inclusion of such securities would be anti -dilutive. There were no other