Company: GDSTR
Filing Date: 2025-07-18
Form Type: S-4/A
Source: 0001213900-25-065671
Chunk: 373

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-07-18
Form: S-4/A
Chunk 373
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102 |   |
| Net loss                                     |     | $                            | (1,558,796 | ) |     | $ | (2,096,028 | ) |

____________ (1)Excludes stock -basedcompensation expense (2)Includes stock -basedcompensation expense NOTE 18 — SUBSEQUENT EVENTS The Company has evaluated subsequent events through the date of these unaudited condensed financial statements are available to be issued. There are no subsequent events identified that would require disclosure in the unaudited condensed financial statements.

F-47 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors and Shareholders
of Infintium Fuel Cell Systems, Inc. Opinion on the Financial Statements We have audited the accompanying balance sheets of Infintium Fuel Cell Systems, Inc. (the Company) as of December 31, 2024 and 2023, and the related statements of operations, change in stockholders’ equity (deficit), and cash flows for each of the years in the two -yearperiod ended December 31, 2024 and the related notes (collectively referred to as the financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2024 and 2023, and the results of its operations and its cash flows for each of the years in the two -yearperiod ended December 31, 2024, in conformity with accounting principles generally accepted in the United States of America. Substantial Doubt about the Company’s Ability to Continue as a Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 3 to the financial statements, the Company has an accumulated deficit, negative working capital, and has experienced losses from continuing operations that raise substantial doubt about its ability to continue as a going concern. Management’s plans in regard to these matters are also described in Note 3. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Our opinion is not modified with respect to this matter. Basis for Opinion These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities