Company: GDSTR
Filing Date: 2025-04-24
Form Type: S-4/A
Source: 0001213900-25-034782
Chunk: 352

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-04-24
Form: S-4/A
Chunk 352
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arrants sold in the Initial Public Offering to purchase an aggregate of 6,101,250shares, b) the Public and Private Rights that will automatically convert into an aggregate of 610,125shares upon consummation of its initial Business Combination, c) the Unit Purchase Option (“UPO”) to purchase up to 270,250Units, which include option to purchase 270,250shares, option to purchase an aggregate of 270,250shares from the exercise of warrants, and 27,025shares automatically converted from the 270,250rights upon consummation of its initial Business Combination, and d) up to 232,500Private Units upon optional conversion of the Working Capital and Extension Loans, in the calculation of diluted net income (loss) per share, since the exercise of the Public and Private Warrants, the effect of the Public and Private Rights, the exercise of the UPO, and the conversion of the Working Capital and Extension Loans are contingent upon the 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. F-40

GOLDENSTONE ACQUISITION LIMITED
NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 2024 NOTE 2 — SIGNIFICANT ACCOUNTING POLICIES (cont.)

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

|                                                                             |     |   |      For the 
 Three Months 
        Ended 
 December 31, 
         2024 |   |     |   |      For the 
 Three Months 
        Ended 
 December 31, 
         2023 |   |     |   |      For the 
  Nine Months 
        Ended 
 December 31, 
         2024 |   |     |   |      For the 
  Nine Months 
        Ended 
 December 31, 
         2023 |   |
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