Company: GDSTR
Filing Date: 2025-07-18
Form Type: S-4/A
Source: 0001213900-25-065671
Chunk: 261

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-07-18
Form: S-4/A
Chunk 261
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 Business Combination, Infintium’s Shareholders are expected to have a majority of the voting power of the Combined Company, Infintium will comprise all of the ongoing operations of the Combined Company, Infintium will comprise a majority of the governing body of the Combined Company, and Infintium’s senior management will comprise all of the senior management of the Combined Company. 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 costs. No goodwill or other intangible assets will be recorded. Operations prior to the Business Combination will be those of Infintium. Basis of Pro Forma Presentation The unaudited pro forma combined financial information included in this proxy statement/prospectus has been prepared using the assumptions below with respect to the potential redemption into cash of Goldenstone Common Stock: • Assuming No Redemptions (Scenario 1):This presentation assumes that no Public Shareholders exercise their right to redeem their Public Shares (excluding the Redeemed Public Shares) for their pro rata share of the Trust Account, and thus, the full amount held in the Trust Account as of the Closing is available for the Business Combination; and • Assuming Maximum Redemptions (Scenario 2):This presentation assumes that a maximum redemption of 175,466 Public Shares issued and outstanding as of the Closing to satisfy the $5.0 million cash balance of closing condition, resulting in an aggregate cash payment of approximately $2.1 million from the Trust Account based on an assumed redemption price of $12.00 per share. This scenario requires a $5.0million senior secured convertible note financing for the Business Combination to occur. As of the date of this proxy 142

statement/prospectus, the redemption price increased from $11.91 per share as of March31, 2025 to $12.00 per share which reflects three of $50,000 non -interestbearing loans from the Sponsor and deposited into the Trust Account in order to extend the available time to complete the Business Combination to July21, 2025. The following table illustrates estimated ownership levels in the Combined Company, immediately following the consummation of the Business Combination, based on the two levels of redemptions by the Public Shareholders and the following assumptions:

|                                     |     |    Pro Forma 
     Combined 
 (Assuming No 
 Redemptions) 
    Ownership 
    in