EX-FILING FEES 5 ea022484901ex-fee_golden.htm FILING FEE TABLE

Exhibit 107

 

Calculation of Filing Fee Tables

Form S-4

(Form Type)

 

GOLDENSTONE ACQUISITION LIMITED

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

 

   Security
Type
  Security Class Title(1)  Fee
Calculation
or Carry
Forward
Rule
  Amount
Registered
   Proposed
Maximum
Offering
Price Per
Security
   Maximum
Aggregate
Offering
Price
   Fee
Rate
   Amount of
Registration
Fee
   Carry
Forward
Form
Type
   Carry
Forward
File
Number
   Carry
Forward
Initial
effective
date
   Filing Fee
Previously
Paid in
Connection
with
Unsold
Securities
to be
Carried
Forward
 
Newly Registered Securities 
Fees to be Paid  Equity  Common Stock, $0.0001 par value per share  457(f)   14,500,000(2)      $3,092.34(3)  $0.0001531   $0.47                             
   Equity  Common Stock  457(f)   3,442,121(4)   11.29(5)   38,861,546.10    0.0001531    5,949.70                     
   Equity  Rights  457(g)   6,101,250(6)           0.0001531                         
   Equity  Common Stock Underlying the Rights  457(g)   610,125(7)   11.29(5)   6,888,311.25    0.0001531    1,054.60                     
   Equity  Warrants  457(f)   6,101,250(8)   0.02195(9)   133,922.44    0.0001531    20.51                     
   Other  Unit Purchase Option  Other   1(10)   100.00    100.00    0.0001531    0.02                     
      Units underlying Unit Purchase Option      270,250    11.00(11)   2,972,750    0.0001531    455.13                     
      Common Stock underlying Unit Purchase Option      270,250                                     
      Warrants underlying Unit Purchase Option      270,250                                     
      Rights underlying Unit Purchase Option      270,250                                     
      Shares of Common Stock underlying Rights in Unit Purchase Option      27,025    11.00(11)   297,025    0.0001531    45.47                     
Carry Forward Securities                                                      
Carry Forward Securities  N/A  N/A  N/A   N/A         N/A         N/A    N/A    N/A    N/A    N/A 
   Total Offering Amounts        $49,156,747.10        $7,525.90                     
   Total Fees Previously Paid                                         
   Total Fee Offsets                   1,003.73                     
   Net Fee Due                  $6,522.17                     

 

 

 

 

Table 2 Fee Offset Claims and Sources

 

   Registrant or Filed Name  Form or
Filing
Type
  File
Number
  Initial
Filing
Date
  Filing
Date
  Fee
Offset
Claim
   Security
Type
Associated
with Fee
Offset
Claimed
  Security
Title
Associated
with Fee
Offset
Claimed
  Unsold
Aggregate
Amount
Associated
with Fee
Offset
Claimed
   Fee Paid
with Fee
Offset
Source
 
Fee Offsets Claimed(12)   Goldenstone Acquisition Limited  S-1  333-257209  6/21/21  6/21/21   627.33   Equity  Common Stock  $5,750,000    627.33 
Fee Offsets Claimed(13)  Goldenstone Acquisition Limited  S-1  333-257209  6/21/21  6/21/21   32.43   Equity  Common Stock  $297,275    31.37 
Fee Offsets Claimed(14)  Goldenstone Acquisition Limited  S-1  333-257209  6/21/21  6/21/21              3,162,250    345.03 

 

(1) Pursuant to Rule 416, there are also being registered an indeterminate number of additional securities as may be issued to prevent dilution resulting from shares splits, share capitalizations or similar transactions.
   
(2) Consists of (i) 13,000,000 shares of common stock, par value $0.0001 per share (“Common Stock”), of Goldenstone Acquisition Limited (“Goldenstone”), a Delaware corporation to be issued to the stockholders of Infintium Fuel Cell Systems, Inc. (“Infintium”), a Delaware corporation pursuant to the terms of the Business Combination Agreement, dated as of June 26, 2024 (the “Business Combination Agreement”) by and among Goldenstone, Infintium, Pacifica Acquisition Corp., a wholly owned subsidiary of Goldenstone and Yan (Chris) Feng, solely in his capacity as representative of the stockholders; and (ii) 1,500,000 shares of Common Stock that may be issued if certain earn-out targets are achieved post-closing.
   
(3) Estimated solely for purposes of calculating the registration fee in accordance with Rule 457(f)(2) under the Securities Act. Infintium is a private company, no market exists for its securities, and it has an accumulated deficit as of September 30, 2024.  The maximum aggregate offering price is equal to one-third of the aggregate par value of $9,277 as of September 30, 2024.
   
(4) Calculated pursuant to Rule 457 under the Securities Act by calculating the product of (i) the maximum aggregate offering price and (ii) 0.0001531.
   
(5) Represents the total number of shares of Common Stock of Goldenstone outstanding as of immediately prior to the closing of the Business Combination. Pursuant to Rule 145(a), the completion of the Business Combination is deemed to be an offer or sale of the securities in the combined company to the securityholders of Goldenstone.
   
(6) Represents the total number of Rights of Goldenstone outstanding as of immediately prior to the closing of the Business Combination. Pursuant to Rule 145(a), the completion of the Business Combination is deemed to be an offer or sale of the securities in the combined company to the securityholders of Goldenstone.
   
(7) Represents the total number of shares of Common Stock of Goldenstone that will be issued upon conversion of the rights upon the closing of the Business Combination
   
(8) Represents the total number of warrants of Goldenstone outstanding as of immediately prior to the closing of the Business Combination which may be deemed to be converted into shares of the combined company.
   
(9) Estimated solely for purposes of calculating the registration fee in accordance with Rule 457(f)(1) and Rule 457(c) based on the average of the high and low prices for the Goldenstone Warrants on the Nasdaq Capital Market on January 27, 2025 of $0.02195.
   
(10) The unit purchase option of Goldenstone (the “Goldenstone UPO”) entitles the holder to purchase 270,250 units of Goldenstone with unit consisting of one share of Common Stock, one warrant and one right to receive one-tenth (1/10) of one share of Common Stock. The Goldenstone UPO will be exercisable at any time, in whole or in part, between the close of the Business Combination and fifth anniversary of the date of the Business Combination at a price per unit equal to $11.00. Pursuant to Rule 145(a), the completion of the Business Combination is deemed to be an offer or sale of the securities in the combined company to the securityholders of Goldenstone.
   
(11) Represents the per unit purchase price.
   
(12) The Registrant paid a registration fee of $627.33 in connection with the registration of 575,000 shares of Common Stock registered under the Registration Statement on Form S-1, filed on June 21, 2021 (File No. 333-257209) (as amended, the “Form S-1”). The offering under the Form S-1 has terminated. The 575,000 shares of Common Stock registered under the Form S-1 that remain unsold are being registered under this registration statement. In accordance with Rule 457(p) under the Securities Act, the total amount of the registration fee due upon the filing of this registration statement was offset by $627.33.
   
(13) The Registrant paid a registration fee of $31.37 in connection with the registration of 28,750 shares of Common Stock registered under the Registration Statement on the Form S-1. The offering under the Form S-1 has terminated. The 1,380,000 shares of Common Stock registered under the Form S-1 that remain unsold are being registered under this registration statement. In accordance with Rule 457(p) under the Securities Act, the total amount of the registration fee due upon the filing of this registration statement was offset by $31.37.
   
(14) The Registrant paid a registration fee of $345.03 in connection with the registration of 287,500 units under the Form S-1. The offering under the Form S-1 has terminated. The 287,500 units that remain unsold are being registered under this registration statement. In accordance with Rule 457(p) under the Securities Act, the total amount of the registration fee due upon the filing of this registration statement was offset by $345.03.