Company: GDSTR
Filing Date: 2025-01-30
Form Type: S-4
Source: 0001213900-25-008051
Chunk: 236

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-01-30
Form: S-4
Chunk 236
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 and •Infintium’s unaudited statements of operations for the nine months ended September30, 2024 and related notes included elsewhere in this proxy statement/prospectus. The unaudited pro forma condensed combined statement of operations for the year ended December 31, 2023 has been prepared using, and should be read in conjunction with, the following: •Goldenstone’s consolidated statements of operations for the year ended March31, 2024 and the related notes included elsewhere in this proxy statement/prospectus; and •Infintium’s statements of operations for the year ended December31, 2023 and the related notes included elsewhere in this proxy statement/prospectus. Management has made significant estimates and assumptions in its determination of the pro forma adjustments. As the unaudited pro forma condensed combined financial information has been prepared based on these preliminary estimates, the final amounts recorded may differ materially from the information presented. The pro forma adjustments reflecting the consummation of the Business Combination are based on information available as of the date of this proxy statement/prospectus and certain assumptions and methodologies that management believes are reasonable under the circumstances. The unaudited condensed pro forma adjustments, which are described in the accompanying notes, may be revised as additional information becomes available and is evaluated. Therefore, the actual adjustments may materially differ from the pro forma adjustments. Management considers this basis of presentation to be reasonable under the circumstances. The unaudited pro forma condensed combined financial information is not necessarily indicative of what the actual results of operations and financial position would have been had the Business Combination taken place on the dates indicated, nor are they indicative of the future consolidated results of operations or financial position of the post -combinationcompany. They should be read in conjunction with the historical financial statements and notes thereto of Goldenstone and Infintium. 127 The unaudited pro forma combined financial information included in this proxy statement/prospectus has been prepared using the assumptions below with respect to the potential redemption into cash of Goldenstone common stock: • Assuming No Redemptions (Scenario 1):This presentation assumes that no Public Shareholders exercise their right to redeem their Public Shares (excluding the Redeemed Public Shares) for their pro rata share of the Trust Account, and thus, the full amount held in the Trust Account as of the Closing is available for the Business Combination; and • Assuming Maximum Redemptions (Scenario 2):This presentation assumes that a maximum of 1,510,700 Public Shares issued and outstanding as of the Closing to satisfy