Company: GDSTR
Filing Date: 2025-04-24
Form Type: S-4/A
Source: 0001213900-25-034782
Chunk: 353

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-04-24
Form: S-4/A
Chunk 353
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 |           |   |     |            |           |   |     |                           |            |   |     |            |           |   |
| Allocation of net loss                                                                      |     | $                         |  (774,024 | ) |     | $          |  (550,472 | ) |     | $                         | (1,777,349 | ) |     | $          |  (595,836 | ) |
| Accretion of initial and subsequent measurement of common stock subject to redemption value |     |                           | 1,423,955 |   |     |            |         — |   |     |                           |  3,277,975 |   |     |            |         — |   |
| Allocation of net income (loss)                                                             |     | $                         |   649,931 |   |     | $          |  (550,472 | ) |     | $                         |  1,500,626 |   |     | $          |  (595,836 | ) |
| Denominators:                                                                               |     |                           |           |   |     |            |           |   |     |                           |            |   |     |            |           |   |
| Weighted-average shares outstanding                                                         |     |                           | 2,596,027 |   |     |            | 1,846,250 |   |     |                           |  5,507,268 |   |     |            | 1,846,250 |   |
| Basic and diluted net income (loss) per share                                               |     | $                         |      0.25 |   |     | $          |     (0.30 | ) |     | $                         |       0.27 |   |     | $          |     (0.32 | ) |

F-41

GOLDENSTONE ACQUISITION LIMITED
NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2024 NOTE 2 — SIGNIFICANT ACCOUNTING POLICIES (cont.) Related parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operational decisions. Companies are also considered to be related if they are subject to common control or common significant influence. Recent Accounting Pronouncements In November 202