Company: QTIWW
Filing Date: 2025-01-31
Form Type: S-1/A
Source: 0001628280-25-003316
Chunk: 328

Company: QT IMAGING HOLDINGS, INC.
Filing Date: 2025-01-31
Form: S-1/A
Chunk 328
---
2024 and 2023

| Condensed Consolidated Balance Sheets as of September 30, 2024and December 31, 2023(unaudited)                                                   
 Condensed Consolidated Statements of Operations and Comprehensive Loss for the threeand ninemonths ended September 30, 2024 and 2023 (unaudited) |     | Page 
 F-28 
 F-29 |
|:-------------------------------------------------------------------------------------------------------------------------------------------------|:----|:-----|
| Condensed Consolidated Statements of Stockholders’ Deficit for the threeand ninemonths ended September 30, 2024 and 2023 (unaudited)             |     | F-30 |
| Condensed Consolidated Statements of Cash Flows for theninemonths ended September 30, 2024and 2023 (unaudited)                                   |     | F-32 |
| Notes to Condensed Consolidated Financial Statements (unaudited)                                                                                 |     | F-33 |

### INDEX TO FINANCIAL STATEMENTS

### GIGCAPITAL5, INC. FINANCIAL STATEMENTS
Audited Financial Statements of GigCapital5, Inc. as of December 31, 2023 and 2022 and for the years ended December 31, 2023 and 2022

| Report of Independent Registered Public Accounting Firm (PCAOB ID: 207)                        
 Balance Sheets as of December 31, 2023 and 2022                                                
 Statements of Operations and Comprehensive Loss for the years ended December 31, 2023 and 2022 |     | Page 
 F-65 
 F-66 
 F-67 |
|:-----------------------------------------------------------------------------------------------|:----|:-----|
| Statements of Stockholders’ Equity (Deficit) for the years ended December 31, 2023 and 2022    |     | F-68 |
| Statements of Cash Flows for the years ended December 31, 2023 and 2022                        |     | F-69 |
| Notes to Financial Statements                                                                  |     | F-70 |

<div align='center'>F-1

Report of Independent Registered Public Accounting Firm</div>

Board of Directors and Stockholders of

QT Imaging, Inc.

#### Opinion on the Consolidated Financial Statements
We have audited the accompanying consolidated balance sheets of QT Imaging, Inc. (a Delaware corporation) and its subsidiary (the “Company”) as of December 31, 2023 and 2022,