Company: GDSTR
Filing Date: 2025-06-20
Form Type: S-4/A
Source: 0001213900-25-055744
Chunk: 110

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-06-20
Form: S-4/A
Chunk 110
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 affecting its business; •changes in capital gains taxes and taxes on dividends affecting stockholders; and •general economic conditions and other external factors. Low trading volume for the New Infintium Common Stock, which may occur if an active trading market does not develop, among other reasons, would amplify the effect of the above factors on stock price volatility. Should the market price of our shares drop significantly, stockholders may institute securities class action lawsuits against us. A lawsuit against New Infintium could cause New Infintium to incur substantial costs and could divert the time and attention of its management and other resources. An active, liquid trading market for the New Infintium Common Stock may not develop, which may limit your ability to sell your shares. An active trading market for shares of New Infintium Common Stock may never develop or be sustained following the consummation of the Business Combination. A public trading market having the desirable characteristics of depth, liquidity and orderliness depends upon the existence of willing buyers and sellers at any given time, such existence being dependent upon the individual decisions of buyers and sellers over which neither New Infintium nor any market maker has control. The failure of an active and liquid trading market to develop and continue would likely have a material adverse effect on the value of the New Infintium Common Stock. An inactive market may also impair New Infintium’s ability to raise capital to continue to fund operations by issuing shares and may impair New Infintium’s ability to acquire other companies or technologies by using New Infintium’s shares as consideration. Risks Related to U.S. and International Taxation Generally and in Connection with the Business Combination Changes in tax laws or exposure to additional income tax liabilities could affect Infintium’s future profitability. Factors that could materially affect Infintium’s future effective tax rates include but are not limited to: •changes in tax laws or the regulatory environment; •changes in accounting and tax standards or practices; •changes in the composition of operating income by tax jurisdiction; and •Infintium’s operating results before taxes. Because Infintium does not have a long history of operating at its present scale and it has significant expansion plans, Infintium’s effective tax rate may fluctuate in the future. Future effective tax rates could be affected by operating losses in jurisdictions where no tax benefit can be recorded under GAAP, changes in the composition of earnings in countries with differing tax rates, changes in deferred tax assets and liabilities, or changes in tax laws. If the Business Combination does not qualify as a