Company: QTIWW
Filing Date: 2025-02-05
Form Type: 424B3
Source: 0001628280-25-004061
Chunk: 372

Company: QT IMAGING HOLDINGS, INC.
Filing Date: 2025-02-05
Form: 424B3
Chunk 372
---
                 |  5,120,900 |     | $    |          — |
| Fair value of common stock issued with convertible debt                                                     |     |                   |  2,312,617 |     |      |          — |
| Transfer of equipment to inventory                                                                          |     |                   |    289,214 |     |      |          — |
| Transfer of inventory to property and equipment                                                             |     |                   |          — |     |      |    262,116 |
| Extinguishment of accrued expenses in exchange for common stock                                             |     |                   |  3,760,000 |     |      |          — |
| Debt discount included in accrued expenses                                                                  |     |                   |     40,740 |     |      |          — |
| Conversion of long-term debt into common stock                                                              |     |                   |  3,433,388 |     |      |          — |
| Deemed dividend                                                                                             |     |                   |  5,185,502 |     |      |          — |

<div align='center'>F-32</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. (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