Company: GIGGU
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001193125-25-277896
Chunk: 185

Company: GigCapital7 Corp.
Filing Date: 2025-11-12
Form: S-4
Chunk 185
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 upon, the shareholder’s own tax and/or financial advisor for assistance on how this may affect his, her or its individual situation.

The net cash available to Domesticated GigCapital7 from the Trust Account and the financings described in this proxy statement/prospectus in respect of each Public Share that is not redeemed will be materially less than the price per share ascribed in the Business Combination Agreement to the shares of Domesticated GigCapital7 Common Stock to be issued to the Hadron Stockholders.

In recent litigation following the closing of other “deSPAC” transactions, plaintiffs have alleged that it was a material omission for the SPAC not to have disclosed in its proxy statement/prospectus that the “net cash per public share” of the SPAC was materially below the price per share ascribed to the combined company’s shares to be issued to the target shareholders in the business combination. While such litigation has been brought against Delaware SPACs in Delaware courts (and GigCapital7 is a Cayman Islands exempted company), and without acknowledging the relevance of net cash per share information or the merits of any such claim, Public Shareholders should be aware that the net cash available to Domesticated GigCapital7 from the Trust Account and the financings described in this proxy statement/prospectus in respect of each Public Share that is not redeemed will be materially less than the price per share ascribed in the Business Combination Agreement to the**

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shares of Domesticated GigCapital7 Common Stock to be issued to Hadron Stockholders due to the expenses attributable to GigCapital7, dilution from the 10,107,246 shares of Domesticated GigCapital7 Common Stock that will be issued upon conversion of the Founder Shares [and potential dilution from the [•]]. Assuming an estimated redemption price of $[•] per share, (1) under the No Redemption Scenario, such amount would be equal to approximately $[•] per share, which is the quotient of (a) $[•], which is the maximum aggregate transaction proceeds, including (i) all of the cash remaining from the Trust Account (assuming no redemptions), plus (ii) the aggregate amount of cash that has been or will be funded pursuant to the PIPE Financing, less (iii) the amount of estimated transaction expenses of GigCapital7 of $[•] and (iv) $[•] estimated to be paid to [•] for its services as financial advisor and placement agent to GigCapital7, divided by (