Company: GDSTR
Filing Date: 2025-08-05
Form Type: S-4/A
Source: 0001213900-25-071731
Chunk: 354

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-08-05
Form: S-4/A
Chunk 354
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 guidance in ASU 2023 -07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures for the year ended March 31, 2025, in the accompanying consolidated financial statements using the retrospective method of adoption. The Company’s chief operating decision maker has been identified as the Chief Executive Officer (“CODM”), who reviews the operating results for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company only has oneoperating and reportable segment.

F-26

GOLDENSTONE ACQUISITION LIMITED
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
MARCH 31, 2025 NOTE 10 — SEGEMNT INFORMATION (cont.)

When evaluating the Company’s performance and making key decisions regarding resource allocation the CODM reviews several key metrics, which include the following:

|                                                                                  |     | For the    
 Year Ended 
 March 31,  
 2025       |           |   |     | For the    
 Year Ended 
 March 31,  
 2024       |           |   |
|:---------------------------------------------------------------------------------|:----|:-----------|----------:|:--|:----|:-----------|----------:|:--|
| Professional service fee in connection with the Business Combination             |     | $          |  (343,250 | ) |     | $          |   (15,000 | ) |
| Other formation and operating costs                                              |     |            |  (627,967 | ) |     |            |  (702,167 | ) |
| Franchise tax credit (expenses)                                                  |     |            |    37,275 |   |     |            |  (129,953 | ) |
| Income from business combination deposits forfeited by the former target company |     |            |         — |   |     |            |   125,000 |   |
| Interest earned on investment held in Trust Account                              |     |            | 1,330,551 |   |     |            | 2,934,879 |   |
| Income taxes provision                                                           |     |            |  (287,243 | ) |     |            |  (616,192 | ) |
| Net income                                                                       |     | $          |   109,366 |   |     | $          | 1,596,567 |   |

The key measures of segment profit or loss reviewed by the Company’s CODM are interest earned