Company: QTIWW
Filing Date: 2025-12-31
Form Type: 424B3
Source: 0001628280-25-059235
Chunk: 393

Company: QT IMAGING HOLDINGS, INC.
Filing Date: 2025-12-31
Form: 424B3
Chunk 393
---
,388 |
| Fair value of warrants issued in exchange for issuance of long-term debt |     |   | 16,496,084 |     |   |         — |
| Unpaid issuance costs related to sale of common stock and warrants       |     |   |    101,963 |     |   |         — |
| Conversion of accrued legal costs to debt                                |     |   |     25,000 |     |   |         — |
| Reclassification of warrant liability upon warrant modification          |     |   | 22,986,128 |     |   |         — |
| Deemed dividend                                                          |     |   |          — |     |   | 5,185,502 |

<div align='center'>The accompanying notes are an integral part of these condensed consolidated financial statements.

F-54</div>

#### QT IMAGING HOLDINGS, INC.

### Notes to Condensed Consolidated Financial Statements
<div align='center'>(Unaudited)</div>

#### 1.
The Company and Summary of Significant Accounting Policies

#### Nature of Operations
QT Imaging Holdings, Inc. and its subsidiaries (the “Company”), formerly known as GigCapital5, Inc. (“GigCapital5”), is incorporated in Delaware with headquarters in Novato, California. The Company is a medical device company engaged in research, development, and commercialization of innovative body imaging systems using low frequency sound waves. The Company strives to improve global health outcomes. Its strategy is predicated upon the fact that medical imaging is critical to the detection, diagnosis, and treatment of disease and that it should be safe, affordable, accessible, and centered on the patient’s experience. The Company’s initial product is a breast imaging system.

On March 4, 2024 (the “ Closing Date ” or “ Merger Date ” ), QT Imaging, Inc. ( “ QT Imaging ” ), GigCapital5, and QTI Merger Sub, Inc. ( “ QTI Merger Sub ” ) pursuant to the terms of the Business Combination Agreement (the “ Business Combination Agreement ” ) dated December 8, 2022, completed the business combination of QT Imaging and GigCapital5 which was effected by the merger of QTI Merger Sub with and into QT Imaging, with QT Imaging surviving the merger as a wholly owned subsidiary of GigCapital5 (the “ Merger, ” and, together with the other transaction contemplated by the Business Combination Agreement, the “ Business Combination ” ). Upon completion of the Merger on March