Company: GDSTR
Filing Date: 2025-06-16
Form Type: 10-K
Source: 0001213900-25-054825
Chunk: 1818

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-06-16
Form: 10-K
Item: Item 15
Chunk 1818
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 occurrence
of future events and the inclusion of these financial securities would be anti-dilutive. The Company did not have any other dilutive
securities and other contracts that could, potentially, be exercised or converted into Common Stock and then share in the earnings of
the Company. As a result, diluted income (loss) per share is the same as basic (income) loss per share for the periods presented.

The net income
(loss) per share presented in the statement of operations is based on the following:

    For
    the Year Ended March 31,  2025  
    For
    the Year Ended March 31,  2024 
  
    Net
    income 
    $109,366  
    $1,596,567 
  
    Accretion
    of redeemable common stock to redemption value 
     (1,625,328) 
     (4,039,650)
  
    Net
    loss including accretion of redeemable common stock to redemption value 
    $(1,515,962) 
    $(2,443,083)

F-15

    For
    the Year Ended  
    For
    the Year Ended 

    March
    31, 2025  
    March
    31, 2024 

    Redeemable  
    Non-
    Redeemable  
    Redeemable  
    Non-
    Redeemable 

    Common
    Stock  
    Common
    Stock  
    Common
    Stock  
    Common
     Stock 
  
    Basic
    and diluted net loss per share: 

    Numerators: 

    Allocation
    of net loss 
    $(848,882) 
     (667,080) 
    $(1,818,810) 
    $(624,273)
  
    Accretion
    of initial and subsequent measurement of common stock subject to redemption value 
     1,625,328  
     -  
     4,039,650  
     - 
  
    Allocation
    of net income (loss) 
    $776,446  
     (667,080) 
    $2,220,840  
    $(624,273)
  
    Denominators: 

    Weighted-average
    shares outstanding 
     2,349,413  
     1,846,