Company: GDSTR
Filing Date: 2025-08-05
Form Type: S-4/A
Source: 0001213900-25-071731
Chunk: 75

Company: Goldenstone Acquisition Ltd.
Filing Date: 2025-08-05
Form: S-4/A
Chunk 75
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     | $ |   12,354,842 |   |     | $ |    5,066,955 |
| Total current liabilities            |     |            |  9,087,744 |   |     | $ |    9,504,708 |   |     | $ |    1,863,660 |
| Total liabilities                    |     |            | 16,650,633 |   |     | $ |   17,659,515 |   |     | $ |    5,037,125 |
| Total stockholders’ (deficit) equity |     | $          |   (139,477 | ) |     | $ |   (5,304,673 | ) |     | $ |       29,830 |

19 SELECTED UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION The following summary unaudited pro forma condensed combined financial data as of March31, 2025, is presented as if the Business Combination had occurred on March31, 2025. The unaudited pro forma condensed combined statements of operations data for the three months ended March31, 2025 and for the year ended December 31, 2024 give effect to the Business Combination, as if it had been completed on January 1, 2024. The historical financial information presents the combination of the financial information of Infintium and Goldenstone after giving effect to the Business Combination and related adjustments described in the accompanying notes to the Unaudited Pro Forma Condensed Combined Financial Information, and have been prepared in accordance with Article 11 of Regulation S -X(“Article 11”). Furthermore, given the differing fiscal year ends of December 31 stand March 31 stfor 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. The summary unaudited pro forma condensed combined balance sheet as of March31, 2025 combines the historical balance sheet of Infintium and the historical balance sheet of Goldenstone on a pro forma basis as if the Business Combination, summarized below, had been consummated on March31, 2025. The summary unaudited pro forma condensed combined statement of operations for the three months ended March31, 2025 and for the year ended December 31, 2024 combine the historical statement of operations of Infintium