Company: GDSTR
Filing Date: 2025-06-20
Form Type: S-4/A
Source: 0001213900-25-055744
Chunk: 264

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-06-20
Form: S-4/A
Chunk 264
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 at this time and that the pro forma adjustments give appropriate effect to those assumptions and are properly applied in the unaudited pro forma condensed combined financial information. Note 2 — Accounting Policies Upon consummation of the Business Combination, management will perform a comprehensive review of the two entities’ accounting policies. As a result of the review, management may identify differences between the accounting policies of the two entities which, when conformed, could have a material impact on the financial statements of the Combined Company. Based on its initial analysis, management did not identify any differences that would have a material impact on the unaudited pro forma condensed combined financial information. As a result, the unaudited pro forma condensed combined financial information does not assume any differences in accounting policies. Note 3 — Adjustments to Unaudited Pro Forma Condensed Combined Financial Information The unaudited pro forma condensed combined financial information has been prepared to illustrate the effect of the Business Combination and has been prepared for informational purposes only. The following unaudited pro forma condensed combined financial information has been prepared in accordance with Article 11 of Regulation S -Xas amended by the final rule, Release No. 33 -10786“Amendments to Financial Disclosures about Acquired and Disposed Businesses.” Release No. 33 -10786replaces the existing pro forma adjustment criteria with simplified requirements to depict the accounting for the transaction (“ Transaction Accounting Adjustments”) and present the reasonably estimable synergies and other transaction effects that have occurred or are reasonably expected to occur ( “Management’s Adjustments”). New Infintium has elected not to present Management’s Adjustments and will only be presenting Transaction Accounting Adjustments in the following unaudited pro forma condensed combined financial information. 144 Transaction Accounting Adjustments to Unaudited Pro Forma Condensed Combined Balance Sheet The transaction accounting adjustments included in the unaudited pro forma condensed combined balance sheet as of March 31, 2025 are as follows: (A)Reflects the extension loans of $0.1 million provided by Goldenstone’s Sponsor and the deposits made in the Trust Account to extend the date by which Goldenstone can complete the Business Combination; (B)Reflects the issuance of $5.0million senior secured convertible note, net of 7% original issuance discount, to an investor at the closing of the Business Combination. (C)Reflects the reclassification of cash held in the Trust Account and the transfer from the Trust Account to the operating account of the Combined Company that becomes available for