Company: HVIIR
Filing Date: 2025-08-13
Form Type: 10-Q
Source: 0001641172-25-023283
Chunk: 16

Company: Hennessy Capital Investment Corp. VII
Filing Date: 2025-08-13
Form: 10-Q
Item: Part I, Item 1
Chunk 16
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 DILUTED NET INCOME PER ORDINARY SHARE

    Class
    A  
    Class
    A  
    Class
    B  
    Class
    A  
    Class
    A  
    Class
    B 

    For
    the Three Months Ended June 30, 2025  
    For
    the Six Months Ended June 30, 2025 

    Redeemable  
    Non-Redeemable  
       
    Redeemable  
    Non-Redeemable  

    Class
    A  
    Class
    A  
    Class
    B  
    Class
    A  
    Class
    A  
    Class
    B 
  
    Basic and diluted net income per ordinary share 

    Numerator: 

    Allocation of net income 
    $1,110,149  
    $40,316  
    $370,050  
    $1,800,440  
    $65,384  
    $672,697 
  
    Denominator: 

    Basic and diluted weighted average shares outstanding 
     19,000,000  
     690,000  
     6,333,333  
     16,795,580  
     609,945  
     6,275,322 
  
    Basic and diluted net income per ordinary share 
    $0.06  
    $0.06  
    $0.06  
    $0.11  
    $0.11  
    $0.11 

    10

HENNESSY
CAPITAL INVESTMENT CORP. VII

NOTES
TO CONDENSED FINANCIAL STATEMENTS

JUNE
30, 2025

(UNAUDITED)

Share-Based
Compensation

The
Company records share-based compensation in accordance with FASB ASC Topic 718, “Compensation-Share Compensation” (“ASC
718”), guidance to account for its share-based compensation. It defines a fair value-based method of accounting for an employee
share option or similar equity instrument. The Company recognizes all forms of share-based payments at their fair value on the grant
date, which are based on the estimated number of awards that are ultimately expected to vest. Share-based payments are valued using a
Black-Scholes option pricing model. Grants