Company: GDSTR
Filing Date: 2025-06-16
Form Type: 10-K
Source: 0001213900-25-054825
Chunk: 6

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-06-16
Form: 10-K
Item: Item 1
Chunk 6
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 supporting guidelines (collectively, the “New Administrative Rules Regarding Overseas Listings”), which came
into effect on March 31, 2023. According to the New Administrative Rules Regarding Overseas Listings, among other things, a domestic
company in the PRC that seeks to offer and list securities in overseas markets shall fulfill the filing procedure with the CSRC as per
requirement of the Trial Measures. On February 24, 2023, the CSRC promulgated the Provisions on Strengthening Confidentiality and Archives
Administration of Overseas Securities Offering and Listing by Domestic Companies (the “Confidentiality and Archives Administration
Provisions”), which also became effective on March 31, 2023. The Confidentiality and Archives Administration Provisions set out
rules, requirements and procedures relating to provision of documents, materials and accounting archives for securities companies, securities
service providers, overseas regulators and other entities and individuals in connection with overseas offering and listing, including
without limitation to, domestic companies that carry out overseas offering and listing (either in direct or indirect means) and the securities
companies and securities service providers (either incorporated domestically or overseas) that undertake relevant businesses shall not
leak any state secret and working secret of government agencies, or harm national security and public interest, and a domestic company
shall first obtain approval from competent authorities according to law, and file with the secrecy administrative department at the same
level, if it plans to, either directly or through its overseas listed entity, publicly disclose or provide any documents and materials
that contain state secrets or working secrets of government agencies. Since the New Administrative Rules Regarding Overseas Listings
and the Confidentiality and Archives Administration Provisions are newly promulgated, and the interpretation and implementation thereof
are subject to change, we cannot assure you that they will not apply to us in the future and if we are required to complete such filings,
we will be able to complete the relevant filings in a timely manner or fulfil all the regulatory requirements thereunder. At this time,
it is highly uncertain on how the New Administrative Rules Regarding Overseas Listings and the Confidentiality and Archives Administration
Provisions or new laws or regulations or detailed implementations and interpretations will be modified or promulgated, and the potential
impact such modified or new laws and regulations will have on our capability to complete a business combination within a prescribed time
period, accept foreign investments, and post-combination entity’s ability to conduct its business or list on an United States (“U.S.”)
exchange or