Company: GDSTR
Filing Date: 2025-07-18
Form Type: S-4/A
Source: 0001213900-25-065671
Chunk: 260

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-07-18
Form: S-4/A
Chunk 260
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 for the year ended March31, 2024, and subtract from Goldenstone’s statement of operations for the nine months ended December31, 2023. The year ended March31, 2024 financial statements and the related notes are included elsewhere in this proxy statement/prospectus. The historical information for the nine months ended December31, 2024 and 2023 were derived from the information included in the Company’s quarterly report on Form 10 -Qfor the quarter ended December31, 2024, filed with the Securities and Exchange Commission on February14, 2025; and •Infintium’s statement of operations for the year ended December31, 2024 and the related notes included elsewhere in this proxy statement/prospectus. Description of the Business Combination Goldenstone is a Delaware blank check company established for the purpose of entering into a merger, share exchange, asset acquisition, stock purchase, recapitalization, reorganization or other similar business transaction with one or more businesses or entities, which we refer to as a “target business.” Holders of our common stock, par value $0.0001 per share (the “Common Stock”) will be asked to approve, among other things, the Business Combination Agreement, dated as of June 26, 2024 and amended on January28, 2025 (as amended, the “Business Combination Agreement”), by and among Goldenstone, Pacifica Acquisition Corp., a Delaware corporation and wholly -ownedsubsidiary of Goldenstone (“Merger Sub”), Infintium Fuel Cell Systems, Inc., a Delaware corporation (“Infintium”) and Yan (Chris) Feng, solely in his capacity as representative, agent and attorney -in-factof the stockholders of Infintium (the “Securityholder Representative”), and the other related proposals. Upon the closing (the “Closing”) of the transactions contemplated in the Business Combination Agreement, Merger Sub will merge with and into Infintium, with Infintium surviving the merger as a wholly -ownedsubsidiary of Goldenstone. In addition, in connection with the consummation of the Business Combination, Goldenstone will be renamed “Infintium Fuel Cell Systems Holdings, Inc.” Accounting for the Business Combination The Business Combination will be accounted for as a “reverse recapitalization” in accordance with U.S. GAAP. Under this method of accounting, Goldenstone will be treated as the “acquired” company for financial reporting purposes. This determination is primarily based on the fact that subsequent to the