Company: GDSTR
Filing Date: 2025-07-18
Form Type: S-4/A
Source: 0001213900-25-065671
Chunk: 258

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-07-18
Form: S-4/A
Chunk 258
---
 no off -balancesheet arrangements that have or are reasonably likely to have a material current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures, or capital resources. Effects of Inflation We do not believe that inflation has had a material impact on our business, revenues, or operating results during the periods presented. 140 UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION The unaudited pro forma condensed combined financial statements are based on the Goldenstone Acquisition Limited (“Goldenstone”) historical financial statements and Infintium Fuel Cell Systems, Inc. (“Infintium”) historical financial statements as adjusted to give effect to the Business Combination. The unaudited pro forma condensed combined balance sheet gives pro forma effect to the Business Combination as if it had been consummated on March31, 2025. The unaudited pro forma condensed combined statements of operations for the three months ended March31, 2025 and the year ended December 31, 2024 give effect to the Business Combination as if it had occurred on January 1, 2024, the beginning of the earliest period presented. The transactions contemplated under the Business Combination Agreement relating to the Business Combination are referred to in this proxy statement/prospectus as the “Business Combination” and Goldenstone after the Business Combination is referred to in this proxy statement/prospectus as “New Infintium” or the “Combined Company.” Furthermore, given the differing fiscal year ends of December 31 and March 31 for Infintium and Goldenstone, respectively, Article 11 permits the ending date of the periods included for the target company to differ from those of the registrant by up to 93 days. New Infintium has selected December 31 to continue as the fiscal year end for the Combined Company. The unaudited pro forma condensed combined financial statements were prepared in accordance with Article 11 of SEC Regulation S -X, as amended by the final rule, Release No. 33 -10786, Amendments to Financial Disclosures about Acquired and Disposed Businesses. Release No. 33 -10786replaced the previous 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”). Management has elected not to present Management’s Adjustments and will only be presenting Transaction Accounting Adjustments in