Company: GDSTR
Filing Date: 2025-05-14
Form Type: S-4/A
Source: 0001213900-25-043297
Chunk: 300

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-05-14
Form: S-4/A
Chunk 300
---
     |             |    (81,578 | ) |     |               |     (81,578 | ) |
| Net income                                                                      |     |            — |     |   |   — |     |            |          — |   |     |             |  1,596,567 |   |     |               |   1,596,567 |   |
| Balance – March 31, 2024                                                        |     |    1,846,250 |     | $ | 185 |     | $          |          — |   |     | $           | (4,622,035 | ) |     | $             |  (4,621,850 | ) |

The accompanying notes are an integral part of these consolidated financial statements.

F-5

GOLDENSTONE ACQUISITION LIMITED
CONSOLIDATED STATEMENTS OF CASH FLOWS

|                                                                                  |     |   |    For the 
 Year Ended 
  March 31, 
       2024 |   |     |   |    For the 
 Year Ended 
  March 31, 
       2023 |   |
|:---------------------------------------------------------------------------------|:----|:--|-----------:|:--|:----|:--|-----------:|:--|
| Cash Flows from Operating Activities:                                            |     |   |            |   |     |   |            |   |
| Net income                                                                       |     | $ |  1,596,567 |   |     | $ |    145,511 |   |
| Adjustments to reconcile net income to net cash used in operating activities:    |     |   |            |   |     |   |            |   |
| Income from business combination deposits forfeited by the former target company |     |   |   (125,000 | ) |     |   |            |   |
| Interest earned on investment held in Trust Account                              |     |   | (2,934,879 | ) |     |   | (1,483,785 | ) |
| Deferred tax expense                                                             |     |   |      2,975 |   |     |   |     48,070 |   |
| Change in operating assets and liabilities:                                      |     |   |            |   |     |   |            |   |
| Prepaid expenses                                                                 |     |   |     (8,250 | ) |     |   |    (50,000 | ) |