Company: QTIWW
Filing Date: 2025-12-31
Form Type: 424B3
Source: 0001628280-25-059235
Chunk: 379

Company: QT IMAGING HOLDINGS, INC.
Filing Date: 2025-12-31
Form: 424B3
Chunk 379
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852 for the years ended December 31, 2024 and 2023, respectively.

Refer to Note 1 for segment information related to revenue.

#### 17. Revised Financial Statements
The Company has revised its condensed consolidated financial statements as of and for the three months ended March 31, 2024, as of and for the six months ended June 30, 2024 and as of and for the nine months ended September 30, 2024 to correct a misstatement identified related to the initial recognition of the earnout liability, which is described in Notes 2 and 3. The Company assessed the materiality of this misstatement in accordance with Securities and Exchange Commission Staff Accounting Bulletin No. 108 – “Quantifying Misstatements” and concluded this error was not qualitatively material. As such, the correction of the error for the affected periods will be reflected prospectively in the Quarterly Reports on Form 10-Q for fiscal year 2025.

The effects of this revision on the applicable line items within the condensed consolidated financial statements were as follows:

|                            | Condensed Consolidated Balance Sheet Line Items Impacted |   | March 31, 2024 - As Filed |     |   | Adjustments |     |   | March 31, 2024 - As Revised |
|:---------------------------|:---------------------------------------------------------|:--|--------------------------:|:----|:--|------------:|:----|:--|----------------------------:|
| Additional paid-in capital |                                                          | $ |                17,153,870 |     | $ |  -3,670,000 |     | $ |                  13,483,870 |
| Accumulated deficit        |                                                          | $ |               -22,068,735 |     | $ |   3,670,000 |     | $ |                 -18,398,735 |

|                                                                       | Other Condensed Consolidated Financial Statement Line Items |   | Three Months Ended March 31, 2024 - As Filed |     |   | Adjustments |     |   | Three Months Ended March 31, 2024 - As Revised |
|:----------------------------------------------------------------------|:------------------------------------------------------------|:--|---------------------------------------------:|:----|:--|------------:|:----|:--|-----------------------------------------------:|
| Condensed Consolidated Statement of Operations and Comprehensive Loss |                                                             |   |                                              |     |   |             |     |   |                                                |
| Change in fair value of earnout liability