Company: GDSTR
Filing Date: 2025-07-18
Form Type: S-4/A
Source: 0001213900-25-065671
Chunk: 266

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-07-18
Form: S-4/A
Chunk 266
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 |   |     |      |     | $         |      (0.54 | ) |     |                  |          |   |     |      |     | $         |      (0.54 | ) |
| Basic and diluted weighted average number of common shares outstanding                             |     |              |           |   |     |              | 92,644,850 |   |     |             |            |   |     |      |     |           |            |   |     |                  |          |   |     |      |     |           |            |   |
| Basic and diluted loss per share per common share                                                  |     |              |           |   |     | $            |      (0.08 | ) |     |             |            |   |     |      |     |           |            |   |     |                  |          |   |     |      |     |           |            |   |

____________ (1)Derived from the historical information of Goldenstone for the twelve months ended December 31, 2024. (2)Derived from the statement of operations of Infintium for the year ended December 31, 2023. See Infintium’s financial statements and the related notes appearing elsewhere in this proxy statement/prospectus.

148 NOTES TO UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION Note 1 — Basis of Presentation 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. Accordingly, for accounting purposes, the Business Combination will be treated as the equivalent of Infintium issuing shares for the net assets of Goldenstone, accompanied by a recapitalization. The net assets of Goldenstone will be stated at historical cost, with no goodwill or other intangible assets recorded. The unaudited pro forma condensed combined balance sheet as of March31, 2025 gives pro forma effect to the Business Combination as if it had been consummated on March31, 2025. The unaudited pro forma condensed combined statements of operations for the three months ended March31, 2025 and for the year ended December31, 2024 give pro forma effect to the Business Combination as if it had been consummated on January 1, 2024, the beginning of the earliest period presented in the unaudited pro forma condensed combined statements of