Company: GDSTR
Filing Date: 2025-08-05
Form Type: S-4/A
Source: 0001213900-25-071731
Chunk: 263

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-08-05
Form: S-4/A
Chunk 263
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 by a recapitalization. The net assets of Goldenstone will be stated at historical costs. No goodwill or other intangible assets will be recorded. Operations prior to the Business Combination will be those of Infintium. Basis of Pro Forma Presentation 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 redemption of 172,931 Public Shares issued and outstanding as of the Closing to satisfy the $5.0 million cash balance of closing condition, resulting in an aggregate cash payment of approximately $2.1million from the Trust Account based on an assumed redemption price of $12.08 per share. This scenario requires a $5.0million senior secured convertible note financing for the Business Combination to occur. As of the date of this proxy 142

statement/prospectus, the redemption price increased from $11.91 per share as of March31, 2025 to $12.08 per share which reflects four of $50,000 non -interestbearing loans from the Sponsor and deposited into the Trust Account in order to extend the available time to complete the Business Combination to August21, 2025. The following table illustrates estimated ownership levels in the Combined Company, immediately following the consummation of the Business Combination, based on the two levels of redemptions by the Public Shareholders and the following assumptions:

|                                     |     |    Pro Forma 
     Combined 
 (Assuming No 
 Redemptions) 
    Ownership 
    in shares |     | Ownership 
         % |   |     |    Pro Forma 
     Combined 
    (Assuming 
      Maximum 
 Redemptions) 
    Ownership 
    in shares |     | Ownership 
         % |   |
| Goldenstone Public Shareholders(1)  |     |    1,017,996 |     |       6.3 | % |     |      845,065 |     |       5.3 | % |
| Goldenstone Initial Share