Company: GDSTR
Filing Date: 2025-02-14
Form Type: 10-Q
Source: 0001213900-25-014248
Chunk: 28

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-02-14
Form: 10-Q
Item: Item 1
Chunk 28
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     1,595,871  
     1,846,250  
     5,024,441  
     1,846,250 
  
    Basic and diluted net income (loss) per share 
    $0.11  
     (0.08) 
    $0.14  
    $(0.07)

    For the Nine months ended  
    For the Nine months ended 

    December 31, 2024  
    December 31, 2023 

    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 
    $(774,024) 
    $(550,472) 
    $(1,777,349) 
    $(595,836)
  
    Accretion of initial and subsequent measurement of common stock subject to redemption value 
     1,423,955  
     -  
     3,277,975  
     - 
  
    Allocation of net income (loss) 
    $649,931  
    $(550,472) 
    $1,500,626  
    $(595,836)
  
    Denominators: 

    Weighted-average shares outstanding 
     2,596,027  
     1,846,250  
     5,507,268  
     1,846,250 
  
    Basic and diluted net income (loss) per share 
    $0.25  
    $(0.30) 
    $0.27  
    $(0.32)

Related parties

Parties, which can be a corporation or individual,
are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant
influence over the other party in making financial and operational decisions. Companies are also considered to be related if they are
subject to common control or common significant influence.

Recent Accounting Pronouncements

In November 2023, the FASB issued ASU No. 2023-07,
“Segment Reporting (Topic 280)” (“ASU 2023-07” or “Topic 280). The amendments in