Company: QTIWW
Filing Date: 2025-01-31
Form Type: S-1/A
Source: 0001628280-25-003316
Chunk: 136

Company: QT IMAGING HOLDINGS, INC.
Filing Date: 2025-01-31
Form: S-1/A
Chunk 136
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 assets of GigCapital5 are stated at historical cost, with no goodwill or other intangible assets recorded. Operations prior to the business combination are the historical operations of QT Imaging.

#### Basis of Pro Forma Presentation
The historical financial information has been adjusted to give pro forma effect to events that are related and/or directly attributable to the business combination, are factually supportable and, with respect to the pro forma statements of operations, are expected to have a continuing impact on the results of the post-combination company. The unaudited pro forma condensed combined financial information is for illustrative purposes only. The financial results may have been different had the companies always been combined. The unaudited pro forma condensed combined financial information should not be relied upon 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

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#### Table of Contents
company will experience. QT Imaging and GigCapital5 have not had any historical relationship prior to the business combination. Accordingly, no pro forma adjustments were required to eliminate activities between the companies.

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PRO FORMA COMBINED BALANCE SHEET AS OF DECEMBER 31, 2023

(unaudited)</div>

| ASSETS                                               
 Current Assets                                       |     | QT Imaging, 
 Inc.        |           |     | GigCapital5, 
 Inc.         |            |     | Pro Forma   
 Adjustments |             |     |     |     | Pro Forma     
 Balance Sheet |            |
|:-----------------------------------------------------|:----|:------------|----------:|:----|:-------------|-----------:|:----|:------------|------------:|:----|:----|:----|:--------------|-----------:|
| Cash and cash equivalents                            |     | $           |   164,686 |     | $            |      2,438 |     | $           |  13,952,525 |     | -A5 |     | $             |  6,173,543 |
|                                                      |     |             |           |     |              |            |     |             |     230,887 |     | -A2 |     |               |            |
|                                                      |     |             |           |     |              |            |     |             |     500,000 |     | -B4 |     |               |            |
|                                                      |     |