Company: QTIWW
Filing Date: 2025-01-31
Form Type: S-1/A
Source: 0001628280-25-003316
Chunk: 464

Company: QT IMAGING HOLDINGS, INC.
Filing Date: 2025-01-31
Form: S-1/A
Chunk 464
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 active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. |
| Level 2: |     | Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active.                                     |
| Level 3: |     | Unobservable inputs which are supported by little or no market activity and which are significant to the fair value of the assets or liabilities.                                                                                                                           |

<div align='center'>F-84</div>

#### GIGCAPITAL5, INC.

#### Notes to Financial Statements
The following table presents information about the Company’s assets that are measured at fair value on a recurring basis as of December 31, 2023 and 2022, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

| Description:                                |     | Level |     | December 31, 2023 |           |     | December 31, 2022 |            |
|:--------------------------------------------|:----|------:|:----|:------------------|----------:|:----|:------------------|-----------:|
| Assets:                                     |     |       |     |                   |           |     |                   |            |
| Marketable securities held in Trust Account |     |     1 |     | $                 |         — |     | $                 | 41,561,656 |
| Liabilities:                                |     |       |     |                   |           |     |                   |            |
| Warrant liability                           |     |     2 |     | $                 |     7,950 |     | $                 |     31,800 |
| Note payable to related party at fair value |     |     3 |     | $                 | 1,506,389 |     | $                 |    257,492 |

The marketable securities held in the Trust Account are considered trading securities as they are generally used with the objective of generating profits on short-term differences in price and therefore, the realized and unrealized gain and loss are recorded in the statements of operations and comprehensive loss for the periods presented.

Additionally, there was $ 0and $ 133,211of interest accrued, but not yet credited to the Trust Account, which was recorded in the balance