Company: GDSTR
Filing Date: 2025-04-24
Form Type: S-4/A
Source: 0001213900-25-034782
Chunk: 391

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-04-24
Form: S-4/A
Chunk 391
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 segment expense(2)                     |     |                         |  1,039,391 |   |     |   |    850,427 |   |
| Net loss                                     |     | $                       | (7,589,564 | ) |     | $ | (5,195,359 | ) |

____________ (1)Excludes stock -basedcompensation expense (2)Includes stock -basedcompensation expense NOTE 20 — SUBSEQUENT EVENTS The Company has evaluated subsequent events through the date the financial statements are available to be issued. Other than below, there are no subsequent events identified that would require disclosure in the financial statements. On January15, 2025 (the “Issue Date”), the Company issued a warrant (the “Warrant”) to purchase up to 34,464,079 Class B Non -VotingCommon Stock shares in the Company (the “Warrant Shares”) at an exercise price of $0.65285 per Warrant Share. The Warrant expires ten years from the Issue Date and the Warrant holder may exercise on either a cash or net exercise basis. The Warrant holder has agreed that it will not become a 10% or greater shareholder in the company. 6,892,816 Warrant Shares vested and became immediately exercisable on the Issue Date. The remainder of Warrant shares vest based on payments received from the Warrant holder to the Company, up to a maximum of $225million in payments. The Warrant and Warrant Shares will be accounted for as an equity instrument. The Company recorded the grant date fair value on January15, 2025 of the Warrant Shares as approximately $29.0million. Such fair value was accounted for as a variable consideration, to be recognized as a proportional reduction of revenue against the up to $225million in potential payments from the Warrant holder. In March 2025, the Company repaid the related party loan payable from Lender C in the full amount of $300,000 as disclosed in Note 11.

F-71 Annex A Execution Version BUSINESS COMBINATION AGREEMENT by and among GOLDENSTONE ACQUISITION LIMITED, PACIFICA ACQUISITION CORP., and INFINTIUM FUEL CELL SYSTEMS, INC. Dated as of June 26, 2024

Table of Contents

|                                                           |     |                                              |     | Annex A  
 Page No. |
| Article I. DEFINITIONS                                    |     |                                              |     | A-2