Company: GDSTR
Filing Date: 2025-06-20
Form Type: S-4/A
Source: 0001213900-25-055744
Chunk: 369

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-06-20
Form: S-4/A
Chunk 369
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 |              | 92,267,691 |   |
| Loss per share – basic and diluted                                         |     | $            |      (0.02 | ) |     | $            |      (0.02 | ) |

F-46

INFINTIUM FUEL CELL SYSTEMS, INC.
NOTES TO FINANCIAL STATEMENTS
(Unaudited) NOTE 15 — LOSS PER SHARE (cont.) The calculation of diluted loss per share does not consider the effect of the Company’s warrants and stock options for the three months ended March 31, 2025 and 2024, respectively, as the inclusion of such securities would be anti -dilutive. There were no other anti -dilutivesecurities items. The summary of anti -dilutiveinstruments is as follows:

| Common Stock Issuable                     |     | Stock Options |     |  Warrants |     |      Total |
| For the three months ended March 31, 2025 |     |     7,579,187 |     | 7,444,242 |     | 15,023,429 |
| For the three months ended March 31, 2024 |     |     7,536,687 |     |         — |     |  7,536,687 |

NOTE 16 — COMMITMENTS AND CONTINGENCIES From time to time, the Company is subject to various claims that arise in the ordinary course of business. Management believes that any liability of the Company that may arise out of or with respect to these matters will not materially adversely affect the financial position, results of operations, or cash flows of the Company. NOTE 17 — SEGMENT INFORMATION The Company conducts business as a single operating segment which is based upon the Company’s organizational and management structure, as well as information used by the Chief Executive Officer (“CODM”) to allocate resources and other factors. The accounting policies of the segment are the same as those described in Note 2. The key measure of segment profitability that the CODM uses to allocate resources and assess performance is net loss, as reported on the statements of operations. The following table presents the significant revenue and expense categories of the Company’s single operating segment:

|                                              |     | Three Months Ended March 31, |       2025 |   |     |   |       2024 |   |
|:---------------------------------------------|:----|:-----------------------------|-----------:|:--|:----|:--|-----------: