Company: GIGGU
Filing Date: 2025-09-29
Form Type: 425
Source: 0001193125-25-221783
Chunk: 100

Company: GigCapital7 Corp.
Filing Date: 2025-09-29
Form: 425
Chunk 100
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 attribute that would give rise to any claim or assessment of Taxes of or with respect to Purchaser, (G) enter into any
“closing agreement” as described in Section 7121 of the Code or any other agreement or arrangement with any Governmental Authority, (H) enter into any Tax indemnity agreement, Tax sharing agreement or Tax allocation agreement
or similar agreement, arrangement or practice (excluding customary commercial Contracts entered into in the ordinary course of business the primary purpose of which is not the sharing of Taxes) with respect to Taxes or (I) fail to pay any
material amount of Taxes when due;

(vi) knowingly take any action, or knowingly fail to take any action, where such action or failure to
act could reasonably be expected to prevent the relevant portions of the Merger from qualifying for their respective Intended Tax Treatments;

(vii) amend, waive or otherwise change the Trust Agreement;

(viii) terminate, waive or assign any material right under any material Contract of Purchaser or any Contract with any broker, finder,
financial advisor or investment banker, or make any discretionary payments under any such Contract;

(ix) enter into, amend, waive or
terminate (other than terminations in accordance with their terms) any transaction with any Related Person;

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(x) establish any Subsidiary;

(xi) engage in any activities or business, other than activities or business (A) currently conducted by the Purchaser or Merger Sub as of
the date of this Agreement, (B) in connection with or incident to Purchaser’s or Merger Sub’s organization, incorporation, or continuing corporate existence, or (C) that are administrative and immaterial in nature;

(xii) fail to use commercially reasonable efforts to keep in force insurance policies or replacement or revised policies providing insurance
coverage with respect to its assets, operations and activities in such amount and scope of coverage substantially similar to that which is currently in effect;

(xiii) make any material change in accounting methods, principles or practices, except to the extent required to comply with GAAP or PCAOB
standards;

(xiv) waive, release, assign, settle or compromise any claim, action or proceeding (including any suit, action, claim,
proceeding or investigation relating to this Agreement or the Transactions), other than waivers, releases, assignments, settlements or compromises that involve only the payment of monetary damages (and not the imposition of equitable relief on, or
the admission of wrongdoing by, the Purchaser or Merger Sub) not in