Company: GIGGU
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001193125-25-277896
Chunk: 151

Company: GigCapital7 Corp.
Filing Date: 2025-11-12
Form: S-4
Chunk 151
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| (1) | [Represents the aggregate value of shares issued to Hadron Stockholders at a deemed value of $[●] per share, which per-share value may change based on the redemption price (which change would result in either a decrease or increase in the total number of shares Hadron Stockholders will receive). Assumes $[●] of Domesticated GigCapital7 Common Shares issued to current Hadron Stockholders. See the section entitled “Unaudited Pro Forma Condensed Combined Financial Information” for more information. |

| (2) | Represents an estimated amount inclusive of advisory, printing, legal, accounting fees, and certain bonuses to be paid upon the close of the Business Combination.] |

U.S. Federal Income Tax Considerations of the Domestication and for Holders of GigCapital7 Class A Ordinary Shares Exercising Redemption Rights For a discussion summarizing material U.S. federal income tax considerations and consequences of the Domestication and an exercise of redemption rights in connection with the Business Combination, please see “ Material U.S. Federal Income Tax Considerations for Holders of GigCapital7 Securities and Domesticated GigCapital7 Securities”. U.S. Federal Income Tax Considerations of the Merger For a discussion summarizing material U.S. federal income tax considerations and consequences of the Merger, please see “ Material U.S. Federal Income Tax Considerations for Holders of GigCapital7 Securities and Domesticated GigCapital7 Securities” and “ Material U.S. Federal Income Tax Considerations of the Merger for Holders of Hadron Common Stock and Hadron Energy”. Summary Risk Factors In evaluating the proposals to be presented at the extraordinary general meeting, shareholders should carefully read this proxy statement/prospectus and especially consider the factors discussed in the section of this proxy statement/prospectus entitled “ Risk Factors” beginning on page [●]. In particular, such risks include, but are not limited to, the following: Risks Related to GigCapital7 and the Business Combination

| • |     | GigCapital7’s shareholders will experience dilution due to the issuance of shares of Domesticated GigCapital7 Common Stock and securities convertible into the shares of Domesticated GigCapital7 Common Stock to the Hadron Stockholders as consideration in the Business Combination. |

| • |     | There is substantial doubt about our ability to continue as a going concern. |

| • |     | If third parties bring claims against GigCapital7, the proceeds held in