Company: QTIWW
Filing Date: 2025-01-31
Form Type: S-1/A
Source: 0001628280-25-003316
Chunk: 432

Company: QT IMAGING HOLDINGS, INC.
Filing Date: 2025-01-31
Form: S-1/A
Chunk 432
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 well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

/s/ BPM LLP

We have served as the Company’s auditor since 2021.

San Jose, California

March 22, 2024

<div align='center'>F-65</div>

#### GIGCAPITAL5, INC.

#### Balance Sheets
|                                                                                                                                                                                                                     |     |   | December 31, 
         2023 |     |   | December 31, 
         2022 |
|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:--|-------------:|:----|:--|-------------:|
| ASSETS                                                                                                                                                                                                              |     |   |              |     |   |              |
| Current assets                                                                                                                                                                                                      |     |   |              |     |   |              |
| Cash                                                                                                                                                                                                                |     | $ |        2,438 |     | $ |       78,196 |
| Prepaid expenses and other current assets                                                                                                                                                                           |     |   |       94,008 |     |   |      172,508 |
| Total current assets                                                                                                                                                                                                |     |   |       96,446 |     |   |      250,704 |
| Cash and marketable securities held in Trust Account                                                                                                                                                                |     |   |   23,302,116 |     |   |   41,561,656 |
| Interest receivable on cash and marketable securities held in the Trust Account                                                                                                                                     |     |   |            — |     |   |      133,211 |
| TOTAL ASSETS                                                                                                                                                                                                        |     | $ |   23,398,562 |     | $ |   41,945,571 |
| LIABILITIES, REDEEMABLE COMMON STOCK AND STOCKHOLDERS’ DEFICIT                                                                                                                                                      |     |   |              |     |   |              |
| Current liabilities                                                                                                                                                                                                 |     |   |              |     |   |              |
| Accounts payable                                                                                                                                                                                                    |     | $ |      767,615 |     | $ |      195,064 |
| Accrued legal fees                                                                                                                                                                                                  |     |   |    3,500,000 |     |   |    2,157,037 |
| Accrued liabilities                                                                                                                                                                                                 |     |   |      893,830 |     |   |      103,344 |
| Payable to related parties                                                                                                                                                                                          |     |   |