Company: HVIIR
Filing Date: 2025-12-23
Form Type: S-4
Source: 0001493152-25-029121
Chunk: 147

Company: Hennessy Capital Investment Corp. VII
Filing Date: 2025-12-23
Form: S-4
Chunk 147
---
1.235 billion or more during such fiscal year (as indexed for inflation), (iii) the date on which it has issued more than $1 billion in non-convertible debt in the prior three-year period or (iv) the last day of the fiscal year following the fifth anniversary of the date of the first sale of HVII Class A Ordinary Shares in the IPO. HVII cannot predict whether investors will find New ONE Nuclear Securities less attractive because it will rely on these exemptions. If some investors find New ONE Nuclear Securities less attractive as a result of New ONE Nuclear’s reliance on these exemptions, the trading prices of New ONE Nuclear’s securities may be lower than they otherwise would be, there may be a less active trading market for New ONE Nuclear’s securities and the trading prices of New ONE Nuclear’s securities may be more volatile.

| 90 |

Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non- emerging growth companies but any such an election to opt out is irrevocable. We have elected not to opt out of such extended transition period, which means that when a standard is issued or revised and it has different application dates for public or private companies, we, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of New ONE Nuclear’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.

The unaudited pro forma financial information included herein may not be indicative of what New ONE Nuclear’s actual financial position or results of operations would have been.

The unaudited pro forma financial information included herein is presented for illustrative purposes only and is not necessarily indicative of what New ONE Nuclear’s actual financial position or results of operations would have been had the Business Combination been completed on the dates indicated.

The HVII Board did not obtain a fairness opinion in determining whether or not to proceed with the Business Combination and, as a result