Company: GIGGU
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001193125-25-277896
Chunk: 643

Company: GigCapital7 Corp.
Filing Date: 2025-11-12
Form: S-4
Chunk 643
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 a reasonable basis for our opinion.

/s/ WithumSmith+Brown, PC

We have served as the Company’s auditor since 2025.

San Francisco, California

November 12, 2025

<div align='center'>F-47</div>

HADRON ENERGY, INC. BALANCE SHEET December 31, 2024

| Assets                                                                                                                      
 Current assets                                                                                                              |     |   |          |   |
|:----------------------------------------------------------------------------------------------------------------------------|:----|:--|---------:|:--|
| Cash                                                                                                                        |     | $ |   17,276 |   |
| Due from stockholder                                                                                                        |     |   |   24,614 |   |
| Total current assets                                                                                                        |     |   |   41,890 |   |
| Property and equipment, net                                                                                                 |     |   |    4,688 |   |
| Total assets                                                                                                                |     | $ |   46,578 |   |
| Liabilities and stockholders’ deficit                                                                                       |     |   |          |   |
| Current liabilities                                                                                                         |     |   |          |   |
| Accrued expenses                                                                                                            |     | $ |   70,725 |   |
| Total current liabilities                                                                                                   |     |   |   70,725 |   |
| Simple Agreements for Future Equity (SAFEs)                                                                                 |     |   |  566,404 |   |
| Total liabilities                                                                                                           |     |   |  637,129 |   |
| Commitments and contingencies (Note 9)                                                                                      |     |   |          |   |
| Stockholders’ deficit                                                                                                       |     |   |          |   |
| Common stock, $0.0001 par value, 2,000,000 shares authorized; 900,104 shares issued and outstanding as of December 31, 2024 |     |   |      250 |   |
| Additional paid-in capital                                                                                                  |     |   |    2,755 |   |
| Accumulated deficit                                                                                                         |     |   | (593,556 | ) |
| Total stockholders’ deficit                                                                                                 |     |   | (590,551 | ) |
| Total liabilities and stockholders’ deficit                                                                                 |     | $ |   46,578 |   |

The accompanying notes are an integral part of these financial statements. F-48

HADRON ENERGY, INC. STATEMENT OF