Company: GDSTR
Filing Date: 2025-04-24
Form Type: S-4/A
Source: 0001213900-25-034782
Chunk: 71

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-04-24
Form: S-4/A
Chunk 71
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 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 December31, 2024 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 December31, 2024. The summary unaudited pro forma condensed combined statement of operations 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 0.02 at December31, 2024. 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 1,510,700 Public Shares that outstanding exercise their redemption rights in exchange for their pro rata share of the Trust Account to satisfy the $5.0million cash balance of closing condition, reduces by potential minimum aggregate principal amount of $3.0million bridge financing. This scenario requires a $3.0million bridge financing for the Business Combination to occur. 21

The figures in the following tables are presented only as illustrative examples and are based on the scenarios