Company: GIGGU
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001193125-25-277896
Chunk: 635

Company: GigCapital7 Corp.
Filing Date: 2025-11-12
Form: S-4
Chunk 635
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 S-X or Regulation S-K becomes effective, with early adoption prohibited. For all other entities, the amendments will be effective two years later. The Company is evaluating the effect that ASU 2023-06 will have on its financial statements and related disclosures.

In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which requires entities to provide additional information in the rate reconciliation and additional**

<div align='center'>F-41</div>

disaggregated disclosures about income taxes paid. This guidance requires public entities to disclose in their rate reconciliation table additional categories of information about federal, state, and foreign income taxes and to provide more details about the reconciling items in some categories if the items meet a quantitative threshold. The ASU is effective for annual periods beginning after December 15, 2024, with early adoption permitted. The Company plans to adopt ASU 2023-09guidance in 2025. The Company is evaluating the effect that ASU 2023-09will have on its condensed financial statements and related disclosures. 3. ACCRUED EXPENSES Accrued expenses was as follows at June 30, 2025 and December 31, 2024:

|                         |     |   | June 30, 
     2025 |     |   | December 31, 
         2024 |
|:------------------------|:----|:--|---------:|:----|:--|-------------:|
| Legal fees              |     | $ |   59,310 |     | $ |       53,966 |
| Credit card obligations |     |   |   20,051 |     |   |       11,759 |
| Accrued compensation    |     |   |    1,722 |     |   |            — |
| Other                   |     |   |        — |     |   |        5,000 |
|                         |     | $ |   81,083 |     | $ |       70,725 |

4. PROPERTY AND EQUIPMENT, NET Property and equipment was as follows at June 30, 2025 and December 31, 2024:

|                          |     |   | June 30, 
     2025 |   |     |   | December 31, 
         2024 |   |
|:-------------------------|: