Company: GIGGU
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001193125-25-277896
Chunk: 425

Company: GigCapital7 Corp.
Filing Date: 2025-11-12
Form: S-4
Chunk 425
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 as being indicative of the historical results that would have been achieved had the companies always been combined or the future results that the post-combination company will experience. Hadron Energy and GigCapital7 have not had any historical relationship prior to the business combination. Accordingly, no pro forma adjustments were required to eliminate activities between the companies. 4. Transaction Accounting Adjustments Adjustments to the Unaudited Pro Forma Condensed Combined Balance Sheet as of June 30, 2025 The pro forma notes and adjustments, based on preliminary estimates that could change materially as additional information is obtained, are as follows:

| (A) | Reflects the liquidation and reclassification of $207,423,035 of funds held in the GigCapital7 Trust Account to cash that become available for general use by the Post-Combination Company. |

| (B) | Reflects preliminary estimated transaction costs of $5,175,000 expected to be incurred by GigCapital7 and Hadron Energy of approximately $3,675,000 and $1,500,000, respectively. These costs are accounted for as a reduction in the combined cash account with a corresponding reduction in additional paid-in capital or accumulated deficit consistent with the treatment described in SEC Staff Accounting Bulletin Topic 5.A. These transaction costs will not recur in the Post-Combination Company’s income beyond 12 months after the transaction. |

| For the GigCapital7 transaction costs, none of the transaction costs have been paid or accrued as of the pro forma balance sheet date. The amount of $3,675,000 is reflected as an adjustment to accumulated deficit. |

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| For the Hadron Energy transaction costs, none of the transaction costs have been paid or accrued as of the pro forma balance sheet date. The amount of $1,500,000 is reflected as an adjustment to additional paid-in capital. |

| (C) | Reflects the conversion of the Hadron Energy SAFEs into 4,381,904 shares of Post-Combination Company stock and the reclassification of its fair value of $7,618,865 into the equity of Post-Combination Company. |

| (D) | Reflects the reclassification of the 20,000,000 GigCapital7 Class A Ordinary Shares subject to possible redemption balance of $207,323,035 to stockholders’ equity of the Post-Combination Company assuming no redemptions and immediate conversion of the remaining shares of GigCapital7 Public Shares into shares of the Post-Combination Company