Company: GDSTR
Filing Date: 2025-07-18
Form Type: S-4/A
Source: 0001213900-25-065671
Chunk: 394

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-07-18
Form: S-4/A
Chunk 394
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ominator:                                                                   |     |              |            |   |     |              |            |   |
| 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 anti -dilutivesecurities items. NOTE 16 — STOCKHOLDERS’ EQUITY (DEFICIT) As of December 31, 2024, per an amendment and restatement of the Certificate of Incorporation, the Company is authorized to issue an aggregate of 145,000,000 shares of common stock; the authorized capital is divided into: (i) 120,000,000 shares of Class A common stock having a par value of $0.0001 per share to be issued to investors and (ii) 25,000,000 shares of Class B common stock having a par value of $0.0001 to be issued in connection with the Plan. The Company has not issued any preferred shares. In December 2023, in exchange for the conversion of a technology development loan, the Company issued an aggregate of 7,622,470 common shares at a fair value of $0.8057 per share for a total value of $6,141,510 to five related party investors/loan holders. In December 2023, in exchange for the conversion of debt totaling $1,392,937, the Company issued 1,728,829 common shares at a fair value of $0.8057 per share for a total value of $1,392,937 to a related party loan holder. In January 2024, in exchange for the conversion of debt of $710,000 (including interest payable of $110,000), the Company issued 881,209 common shares at a fair value of $0.8057 per share for a total value of $710,000 to a related party debt holder. In January