Company: GDSTR
Filing Date: 2025-01-30
Form Type: S-4
Source: 0001213900-25-008051
Chunk: 277

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-01-30
Form: S-4
Chunk 277
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 a proxy statement of Goldenstone for the Goldenstone Special Meeting. Goldenstone has not authorized anyone to give any information or make any representation about the Business Combination, Goldenstone or Infintium that is different from, or in addition to, that contained in this proxy statement/prospectus. Therefore, if anyone does give you information of this sort, you should not rely on it. The information contained in this proxy statement/prospectus speaks only as of the date of this proxy statement/prospectus unless the information specifically indicates that another date applies. 157

INDEX TO FINANCIAL STATEMENTS GOLDENSTONE ACQUISITION LIMITED

| Report of Independent Registered Public Accountant (PCAOB ID#5395)                                                                  
 Consolidated Balance Sheets as of March 31, 2024 and 2023                                                                           
 Consolidated Statements of Operations for the Fiscal Years Ended March 31, 2024 and 2023                                            |     | Page 
 F-2  
 F-3  
 F-4  |
|:------------------------------------------------------------------------------------------------------------------------------------|:----|:-----|
| Consolidated Statements of Changes in Stockholders’ (Deficit) Equity for the Fiscal Years Ended March 31, 2024 and 2023             |     | F-5  |
| Consolidated Statements of Cash Flows for the Fiscal Years ended March 31, 2024 and 2023                                            |     | F-6  |
| Notes to Consolidated Financial Statements                                                                                          |     | F-7  |
| Consolidated Balance Sheets as of September 30, 2024 (Unaudited) and March 31, 2024                                                 |     | F-26 |
| Unaudited Consolidated Statements of Operations for the Three and Six Months Ended September 30, 2024 and 2023                      |     | F-27 |
| Unaudited Consolidated Statements of Changes in Stockholders’ (Deficit) Equity for the Six Months ended September 30, 2024 and 2023 |     | F-28 |
| Unaudited Consolidated Statements of Cash Flows for the Six Months ended September 30, 2024 and 2023                                |     | F-29 |
| Notes to Unaudited Condensed Consolidated Financial Statements                                                                      |     | F-30 |

INFINTIUM FUEL CELL SYSTEMS, INC.

| Report of Independent Registered Public Accounting Firm                                                       
 Balance Sheets as of December 31, 2023 and 2022