Company: GDSTR
Filing Date: 2025-08-05
Form Type: S-4/A
Source: 0001213900-25-071731
Chunk: 271

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-08-05
Form: S-4/A
Chunk 271
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 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. 150 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 March31, 2025 are as follows: (A)Reflects the extension loans of approximately $0.2million 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 approximately $5.0million senior secured convertible note, net of 7% original issuance discount, to an investor at the closing of the Business Combination and reflects the issuance of the 127,396 warrants associated with the issuance of the senior secured convertible note with relative fair value of approximately $0.3million as debt discounts and additional paid -incapital. Each warrant entitles the holder to purchase one New Infintium share at a price of $11.50 per share at any time within sixty -sixmonths from the closing of the Business Combination. The Company determines that these warrants to be issued deemed to be