Company: GDSTR
Filing Date: 2025-05-14
Form Type: S-4/A
Source: 0001213900-25-043297
Chunk: 166

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-05-14
Form: S-4/A
Chunk 166
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 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, Goldenstone will be treated as the “acquired” company for financial reporting purposes. For accounting purposes, Infintium will be deemed to be the accounting acquirer in the transaction and, consequently, the transaction will be treated as a recapitalization of Infintium (i.e., a capital transaction involving the issuance of stock by Goldenstone for the stock of Infintium). Accordingly, the consolidated assets, liabilities and results of operations of Infintium will become the historical financial statements of New Infintium, and Goldenstone’s assets, liabilities and results of operations will be consolidated with Infintium’s beginning on the acquisition date. Operations prior to the Business Combination will be presented as those of Infintium in future reports. The net assets of Infintium will be recognized at carrying value, with no goodwill or other intangible assets recorded. Redemption Rights Pursuant to our Certificate of Incorporation, holders of Public Shares may elect to have their Public Shares redeemed for cash at the applicable redemption price per share equal to the quotient obtained by dividing (i) the aggregate amount on deposit in the Trust Account as of two business days prior to the consummation of the Business Combination, including interest (net of taxes payable), by (ii) the total number of then -outstandingPublic Shares. As of [•], 2025, this would have amounted to approximately $[•] per share.

80 You will be entitled to receive cash for any Public Shares to be redeemed only if you: (i)(a)hold Public Shares, or (b)hold Public Shares through public Units and you elect to separate your public Units into the underlying Public Shares, Warrants and Rights prior to exercising your redemption rights with respect to the Public Shares; and (ii)prior to [•] p.m., Eastern Time, on [•], 2025, (a) submit a written request to Continental that Goldenstone redeem your Public Shares for cash and (b) deliver your Public Shares to Continental, physically or electronically through DTC. Holders of outstanding Units must separate the underlying Public Shares prior to exercising redemption rights with respect to the Public Shares. If the Units are registered in a holder’s own name, the holder must deliver the certificate for its Units to Continental, with written instructions