Company: GDSTR
Filing Date: 2025-01-30
Form Type: S-4
Source: 0001213900-25-008051
Chunk: 139

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-01-30
Form: S-4
Chunk 139
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, including Common Stock underlying Units that have not yet been separated, following the Business Combination under the no redemption and maximum redemption scenarios:

|                                 |     |       Assuming 
 No Redemptions |     |       |   |     |            Assuming 
 Maximum Redemptions |     |       |   |
| Equity Capitalization Summary   |     |         Shares |     |     % |   |     |              Shares |     |     % |   |
| Goldenstone Public Stockholders |     |      2,170,871 |     |  12.5 | % |     |             660,171 |     |   4.2 | % |
| Infintium Common Shareholders   |     |     13,000,000 |     |  74.7 | % |     |          13,000,000 |     |  81.7 | % |
| Initial Stockholders            |     |      1,823,875 |     |  10.5 | % |     |           1,823,875 |     |  11.5 | % |
| Representative Shares           |     |        407,500 |     |   2.3 | % |     |             407,500 |     |   2.6 | % |
| Total Common Stock              |     |     17,402,246 |     | 100.0 | % |     |          15,891,546 |     | 100.0 | % |

All of the relative percentages above are for illustrative purposes only and are based upon certain assumptions as described in the section entitled “ Share Calculations and Ownership Percentages” and, with respect to the determination of the “maximum redemptions,” the section entitled “Unaudited Pro Forma Condensed Combined Financial Statements.” Should one or more of the assumptions prove incorrect, actual ownership percentages may vary materially from those described in this proxy statement/prospectus as anticipated, believed, estimated, expected or intended. See “ Unaudited Pro Forma Condensed Combined Financial Information.” Anticipated Accounting Treatment The Business Combination will be accounted for as a “reverse recapitalization,” with no goodwill or other intangible assets recorded, in accordance with GAAP. A reverse recapitalization does not result in a new basis of accounting, and the financial statements of the combined entity represent the continuation of the financial statements of Infintium in many respects. Under this method of accounting,