Company: GIGGU
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001193125-25-277896
Chunk: 459

Company: GigCapital7 Corp.
Filing Date: 2025-11-12
Form: S-4
Chunk 459
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 a less active trading market for our securities and the prices of our securities may be more volatile.

In addition, Section 107 of the JOBS Act also provides that an “emerging growth company” can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. In other words, an “emerging growth company” can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We intend to take advantage of the benefits of this extended transition period.

We will remain an emerging growth company until the earlier of (1) the last day of the fiscal year (a) following [●], (b) in which we have total annual gross revenue of at least $1.235 billion, or (c) in which we are deemed to be a large accelerated filer, which means the market value of our GigCapital7 Class A Ordinary Shares that are held by non-affiliates exceeds $700 million as of the prior June 30, and (2) the date on which we have issued more than $1.0 billion in non-convertible debt securities during the prior three-year period.

Additionally, we are a “smaller reporting company” as defined in Item 10(f)(1) of Regulation S-K. Smaller reporting companies may take advantage of certain reduced disclosure obligations, including, among other things, providing only two years of audited financial statement. We will remain a smaller reporting company until the last day of the fiscal year in which (i) the market value of our GigCapital7 Ordinary Shares held by non-affiliates exceeds $200 million as of the prior June 30, and (ii) our annual revenues exceed $100 million during such completed fiscal year or the market value of our GigCapital7 Ordinary Shares held by non-affiliates exceeds $700 million as of the prior June 30.

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Directors and Executive Officers GigCapital7’s directors and executive officers are as follows:

|                             |     | Age |     | Position                                                       |
| Dr. Avi S. Katz             |     |  67 |     | Chairman of the Board of Directors and Chief Executive Officer |
| Christine M. Marshall       |     |  54 |     | Chief Financial Officer                                        |
| Dr. Raluca Dinu             |     |  51 |     | Director                                                       |
| Karen Rogge                 |     |