Company: GDSTR
Filing Date: 2025-07-18
Form Type: S-4/A
Source: 0001213900-25-065671
Chunk: 272

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-07-18
Form: S-4/A
Chunk 272
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 In addition, as the Business Combination is being reflected as if it had occurred on this date, the calculation of weighted average shares outstanding for basic and diluted net loss per share assumes that the shares have been outstanding for the entire period presented. In Scenario2, this calculation is retroactively adjusted to eliminate the number of 175,466 shares of Goldenstone common stock redeemed for cash by Goldenstone shareholders for the entire period; and (CC) Reflects the approximately $0.5 million of Goldenstone’s transaction costs to be incurred subsequent to March31, 2025. This is a non -recurringitem. Note 4 — Loss per Share Represents the loss per share calculated using the historical weighted average shares outstanding, and the change in number of shares in connection with the Business Combination, assuming the shares were outstanding since the beginning of the earliest period presented in the unaudited pro forma condensed combined statements of operations. As the Business Combination and related transactions are being reflected as if they had occurred at the beginning of the period presented, the calculation of weighted average shares outstanding for basic and diluted loss per share assumes that the shares issuable relating to the Business Combination have been outstanding for the entire period presented. Potentially dilutive securities not considered in weighted average shares outstanding calculations due to the periods having a net loss. Basic and diluted loss per share is computed by dividing pro forma net loss by the weighted average number of the shares of Goldenstone common stock outstanding during the periods. The unaudited pro forma condensed combined loss per share has been prepared assuming no redemptions and assuming maximum redemptions for the three months ended March 31, 2025:

|                                                         |     | For the Three Months Ended 
 March 31, 2025             |            |   |     |              |            |   |
|:--------------------------------------------------------|:----|:---------------------------|-----------:|:--|:----|:-------------|-----------:|:--|
|                                                         |     | Pro Forma                  
 Combined                   
 (Assuming No               
 Redemptions)               |            |   |     | Pro Forma    
 Combined     
 (Assuming    
 Maximum      
 Redemptions) |            |   |
| Pro forma net loss attributable to the Shareholders     |     | $                          | (1,685,227 | ) |     | $            | (1,685,227 | ) |
| Weighted average shares outstanding – basic and diluted |     |                            | 16,249,371 |   |     |