Company: GDSTR
Filing Date: 2025-05-14
Form Type: S-4/A
Source: 0001213900-25-043297
Chunk: 87

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-05-14
Form: S-4/A
Chunk 87
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 this proxy statement/prospectus titled “ Comparison of Corporate Governance and Stockholder Rights.” If securities or industry analysts do not publish research, publish inaccurate or unfavorable research, or cease publishing research about New Infintium, its share price and trading volume could decline significantly. The trading market for New Infintium Common Stock will depend, in part, on the research and reports that securities or industry analysts publish about New Infintium or its business. New Infintium may be unable to sustain coverage by well -regardedsecurities and industry analysts. If either no or only a limited number of securities or industry analysts maintain coverage of New Infintium, or if these securities or industry analysts are not widely respected within the general investment community, the demand for New Infintium Common Stock could decrease, which might cause its share price and trading volume to decline significantly. In the event that New Infintium obtains securities or industry analyst coverage or, if one or more of the analysts who cover New Infintium downgrade their assessment of New Infintium or publish inaccurate or unfavorable research about New Infintium’s business, the market price and liquidity for New Infintium Common Stock could be negatively impacted. We may be subject to the Excise Tax included in the Inflation Reduction Act of 2022 in connection with redemptions of our Common Stock. The Inflation Reduction Act of 2022, which, among other things, imposes a 1% U.S. federal excise tax on certain repurchases (including redemptions) of stock by publicly traded U.S. corporations after December 31, 2022 (the “Excise Tax”), subject to certain exceptions. If applicable, the amount of the Excise Tax is generally 1% of the aggregate fair market value of any stock repurchased by the corporation during a taxable year, net of the aggregate fair market value of certain new stock issuances by the repurchasing corporation during the same taxable year. The Biden administration has proposed increasing the Excise Tax rate from 1% to 4%; however, it is unclear whether such a change will be enacted and, if enacted, how soon it could take effect. Because we are a Delaware corporation and because our securities were traded on Nasdaq up until March25, 2025, we are a “covered corporation” within the meaning of the Inflation Reduction Act. While not free from doubt, absent any further guidance from the U.S. Department of the Treasury (the “ Treasury”), who has been given authority to