Company: GIGGU
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001193125-25-277896
Chunk: 609

Company: GigCapital7 Corp.
Filing Date: 2025-11-12
Form: S-4
Chunk 609
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 used with the objective of generating profits on short-term differences in price and therefore, any realized and unrealized gains and losses are recorded in the condensed statement of operations and comprehensive income (loss) for the period presented.

Note 7. Subsequent Event On September 27, 2025, the Company (which will transfer by way of continuation and domesticate as a Delaware corporation prior to the Closing (as defined below)), entered into a Business Combination Agreement (the “Business Combination Agreement”), dated as of September 27, 2025, by and among the Company, MMR Merger Sub, Inc., a Delaware corporation and a direct wholly owned subsidiary of the Company (“Merger Sub”), and Hadron Energy, Inc., a Delaware corporation (“Hadron Energy”), pursuant to which, among other things and subject to the terms and conditions contained therein, Merger Sub will merge with and into Hadron Energy (the “Merger”), with Hadron Energy continuing as the surviving company.The Business Combination Agreement and the transactions were approved by the board of directors of the Company and the board of directors of Hadron Energy. Following the closing of the Merger (the “Closing”), the Company will be renamed Hadron Energy, Inc. F-16

Report of Independent Registered Public Accounting Firm To the Board of Directors and Shareholders of GigCapital7 Corp. Opinion on the Financial Statements We have audited the accompanying balance sheet of GigCapital7 Corp. (a Cayman Islands exempted company) (the “Company”) as of December 31, 2024, and the related statements of operations and comprehensive income, shareholders’ equity, and cash flows for the period from May 8, 2024 (date of inception) through December 31, 2024, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2024, and the results of its operations and its cash flows for the period from May 8, 2024 (date of inception) through December 31, 2024, in conformity with accounting principles generally accepted in the United States of America. Going Concern Uncertainty The accompanying financial statements have been prepared assuming that GigCapital7 Corp. will continue as a going concern. As discussed in Note 1 to the financial statements, the Company has no present revenue, its business plan is dependent on the completion of a business combination and the Company’s