Company: GDSTR
Filing Date: 2025-06-20
Form Type: S-4/A
Source: 0001213900-25-055744
Chunk: 251

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-06-20
Form: S-4/A
Chunk 251
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 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 the unaudited pro forma condensed combined financial information. The adjustments presented in the unaudited pro forma condensed combined financial statements have been identified and presented to provide relevant information necessary for an understanding of the Combined Company reflecting the Business Combination. The unaudited pro forma condensed combined financial statements are provided for illustrative purposes only and are not necessarily indicative of what the actual results of operations and financial position would have been had the Business Combination taken place on the dates indicated, nor are they indicative of the future consolidated results of operations or financial position of the Combined Company. The unaudited pro forma condensed combined balance sheet as of March31, 2025 has been prepared using, and should be read in conjunction with, the following: •Goldenstone’s audited consolidated balance sheet as of March31, 2025 and the related notes included elsewhere in this proxy statement/prospectus; and •Infintium’s unaudited balance sheet as of March31, 2025 and the related notes included elsewhere in this proxy statement/prospectus. The unaudited pro forma condensed combined statement of operations for the three months ended March31, 2025 has been prepared using, and should be read in conjunction with, the following: •Goldenstone’s historical information for the three months ended March