Company: GDSTR
Filing Date: 2025-05-14
Form Type: S-4/A
Source: 0001213900-25-043297
Chunk: 376

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-05-14
Form: S-4/A
Chunk 376
---
 required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion. Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion. /s/ UHY LLP We have served as the Company’s auditor since 2024. New York, New York April23, 2025, except for Note20, as to which the date is May14, 2025 F-51

INFINTIUM FUEL CELL SYSTEMS, INC.
BALANCE SHEETS

|                                                                                                                                                                       |     |   |        As of 
 December 31, 
         2024 |   |     |   |        As of 
 December 31, 
         2023 |   |
|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:--|-------------:|:--|:----|:--|-------------:|:--|
| ASSETS                                                                                                                                                                |     |   |              |   |     |   |              |   |
| CURRENT ASSETS                                                                                                                                                        |     |   |              |   |     |   |              |   |
| Cash                                                                                                                                                                  |     | $ |    6,026,829 |   |     | $ |      876,407 |   |
| Accounts receivable                                                                                                                                                   |     |   |      606,517 |   |     |   |      959,069 |   |
| Inventory, net                                                                                                                                                        |     |   |    1,090,961 |   |     |   |    2,392,483 |   |
| Prepaid expenses and other current assets                                                                                                                             |     |   |      956,254 |   |     |   |       85,458 |   |
| Total Current Assets                                                                                                                                                  |     |   |    8,680,561 |   |     |   |    4,313,417 |   |
| Property and equipment, net                                                                                                                                           |     |   |      464,954 |