Company: GDSTR
Filing Date: 2025-06-16
Form Type: 10-K
Source: 0001213900-25-054825
Chunk: 16

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-06-16
Form: 10-K
Item: Item 1
Chunk 16
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 greater access to companies within this range and the negotiation process is generally less time consuming than companies
that are larger.

    ●
    Predicable
    Revenue Visibility with Defensible Market Position

We
intend to seek target companies that are at an inflection point, such as those requiring additional management expertise, are able to
innovate by developing new products or services, or where we believe we can drive improved financial performance and where an acquisition
may help facilitate growth.

7

    ●
    Benefits
    from Being a U.S. Public Company (Value Creation and Marketing Opportunities)

We
intend to seek target companies that offer attractive risk-adjusted equity returns for our stockholders. We intend to seek to acquire
a target on terms and in a manner that leverages our experience. We expect to evaluate financial returns based on (i) the potential for
organic growth in cash flows, (ii) the ability to achieve cost savings, (iii) the ability to accelerate growth, including through the
opportunity for follow-on acquisitions and (iv) the prospects for creating value through other value creation initiatives. Potential
upside from growth in the target business’ earnings and an improved capital structure will be weighed against any identified downside
risks.

    ●
    Exceptional
    management and governance.

We
intend to seek companies that have trustworthy, talented, experienced, and highly competent management teams. These companies may be
led by entrepreneurs who are looking for a partner with our expertise to execute on the next stage of their growth. For target companies
that require new management, we will leverage our team’s experience in identifying and recruiting top talent.

These
criteria and guidelines are not intended to be exhaustive. Any evaluation relating to the merits of a particular initial business combination
may be based, to the extent relevant, on these general guidelines as well as other considerations, factors, and criteria that our team
may deem relevant. In the event that we decide to enter into our initial business combination with a target business that does not meet
the above criteria and guidelines, we will disclose that the target business does not meet the above criteria in our stockholder communications
related to our initial business combination, which, as discussed in this Form 10-K, would be in the form of tender offer documents or
proxy solicitation materials that we would file with the SEC.

Sourcing
of Potential Business Combination Targets

We
believe that the operational and transactional experience of our management team and their respective affiliates,