Company: GDSTR
Filing Date: 2025-05-14
Form Type: S-4/A
Source: 0001213900-25-043297
Chunk: 296

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-05-14
Form: S-4/A
Chunk 296
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 the date of this proxy statement/prospectus unless the information specifically indicates that another date applies. 170

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 December 31, 2024 (Unaudited) and March 31, 2024                                                  |     | F-26 |
| Unaudited Consolidated Statements of Operations for the Three and Nine Months Ended December 31, 2024 and 2023                      |     | F-27 |
| Unaudited Consolidated Statements of Changes in Stockholders’ (Deficit) Equity for the Nine Months ended December 31, 2024 and 2023 |     | F-28 |
| Unaudited Consolidated Statements of Cash Flows for the Nine Months ended December 31, 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, 2024 and 2023                                             
 Statements of Operations for the Years Ended December 31, 2024 and 2023                     |     | F-51 
 F-52 
 F-53 |
|:--------------------------------------------------------------------------------------------|:----|:-----|
| Statements of Change in Stockholder’s Equity for the Years Ended December 31, 2024 and 2023 |     | F-54 |
| Statements of Cash Flows for the Years Ended December 31