Company: QTIWW
Filing Date: 2025-01-16
Form Type: S-1
Source: 0001628280-25-001723
Chunk: 343

Company: QT IMAGING HOLDINGS, INC.
Filing Date: 2025-01-16
Form: S-1
Chunk 343
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600 |     |      | 1,600 |
| Deferred:                  |     |      |       |     |      |       |
| Federal                    |     |      |     — |     |      |     — |
| State                      |     |      |     — |     |      |     — |
| Foreign                    |     |      |     — |     |      |     — |
| Total deferred tax expense |     |      |     — |     |      |     — |
| Total income tax expense   |     | $    | 1,600 |     | $    | 1,600 |

Income tax expense differed from the amount computed by applying the federal statutory income tax rate to pretax loss as a result of the following for the years ended December 31:

|                               |     |   |       2023 |     |   |       2022 |
|:------------------------------|:----|:--|-----------:|:----|:--|-----------:|
| Federal tax at statutory rate |     | $ | -1,280,444 |     | $ | -1,313,438 |
| State taxes                   |     |   |    -22,915 |     |   |   -542,562 |
| Change in valuation allowance |     |   |  1,080,617 |     |   |  1,846,087 |
| Other                         |     |   |    224,342 |     |   |     11,513 |
| Total income tax expense      |     | $ |      1,600 |     | $ |      1,600 |

<div align='center'>F-23</div>

#### QT IMAGING, INC.

### NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
<div align='center'>For the years ended December 31, 2023 and 2022</div>

The tax effects of temporary differences that give rise to the Company’s deferred tax assets and liabilities are related to the following as of December 31:

| Deferred tax assets:                |     | 2023 |            |     | 2022 |            |
|:------------------------------------|:----|:-----|-----------:|:----|:-----|-----------:|
| Net operating losses                |     | $    |  3,070,085 |     | $    |  2,280,097 |
| Stock-based compensation            |     |      |