Company: GDSTR
Filing Date: 2025-06-20
Form Type: S-4/A
Source: 0001213900-25-055744
Chunk: 70

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-06-20
Form: S-4/A
Chunk 70
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 accompanying notes to the Unaudited Pro Forma Condensed Combined Financial Information, and have been prepared in accordance with Article 11 of Regulation S -X(“Article 11”). Furthermore, given the differing fiscal year ends of December 31 stand March 31 stfor Infintium and Goldenstone, respectively, Article 11 permits the ending date of the periods included for the target company to differ from those of the registrant by up to 93 days. The summary unaudited pro forma condensed combined balance sheet as of March 31, 2025 combines the historical balance sheet of Infintium and the historical balance sheet of Goldenstone on a pro forma basis as if the Business Combination, summarized below, had been consummated on March31, 2025. The summary unaudited pro forma condensed combined statement of operations for the three months ended March31, 2025 and for the year ended December 31, 2024 combine the historical statement of operations of Infintium and Goldenstone for such period on a pro forma basis as if the transaction, summarized below, had been consummated on January 1, 2024, the beginning of the earliest period presented: •The merger of Infintium and Goldenstone, with Infintium surviving the merger as Infintium Fuel Cell Systems Holdings, Inc.; and •Upon the exchange, each outstanding share of Infintium Common Stock will be automatically cancelled, extinguished and converted into a number of shares of Common Stock, based on Infintium’s Equity Value and based on a conversion rate of 0.1401341 at March 31, 2025. The summary unaudited pro forma condensed combined financial information is based on and should be read in conjunction with the audited historical financial statements of each of Infintium and Goldenstone and the notes thereto, as well as the disclosures contained in the sections titled “ Management’s Discussion and Analysis of Financial Condition and Results of Operations of Infintium” and “ Management’s Discussion and Analysis of Financial Condition and Results of Operations of Goldenstone.” The following tables present selected pro forma information after giving effect to the Business Combination presented under the following scenarios: • Assuming No Redemption:This presentation assumes that no Public Stockholders of Goldenstone exercise redemption rights with respect to their Public Shares for a pro rata share of the funds in the Trust Account. • Assuming Maximum Redemption:This presentation assumes that holders of a maximum 1,331,817 Public Shares that outstanding exercise their redemption rights in