Company: GIGGU
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001193125-25-277896
Chunk: 652

Company: GigCapital7 Corp.
Filing Date: 2025-11-12
Form: S-4
Chunk 652
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reements to grantees. The grantees were given the right to purchase the shares at a discounted purchase price, with restrictions lapsing over vesting periods ranging from zero to sixty months. For RSPAs with a discounted purchase price, the compensation to the employee is the difference between the fair market value of the Company’s stock and the discounted price paid in accordance with ASC 718, Compensation—Stock Compensation. This total compensation cost is then amortized to expense over the grantee’s vesting period. As no observable market price per share is available for the Company’s common stock, the Company uses a reasonable valuation method to estimate the current fair value per share of its common stock. The Company’s RSPAs for the period from July 8, 2024 (inception) to December 31, 2024 was as follows:

| Unvested at July 8, 2024 (inception) |     | Shares |     — |   |     | Weighted   
 Average    
 Grant Date 
 Fair Value 
 Per Share  |     — |
|:-------------------------------------|:----|:-------|------:|:--|:----|:-----------|------:|
| Granted                              |     |        | 2,500 |   |     |            | 29.14 |
| Forfeited                            |     |        |     — |   |     |            |     — |
| Vested                               |     |        |  (104 | ) |     |            | 29.14 |
| Unvested at December 31, 2024        |     |        | 2,396 |   |     | $          | 29.14 |

F-57

As of December 31, 2024, total unrecognized compensation cost related to RSPAs was $69,815 which is expected to be recognized over a weighted average period of 1.9 years. The weighted average grant date fair values per share of RSPAs granted during the period from July 8, 2024 (inception) to December 31, 2024 was $29.14 per share. The weighted average grant date fair values of RSPAs vested during the period from July 8, 2024 (inception) to December 31, 2024 was $29.14 per share. Stock Options No stock options were granted during the period from July 8, 2024 (inception) to December 31, 202