Company: GIGGU
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001193125-25-277896
Chunk: 529

Company: GigCapital7 Corp.
Filing Date: 2025-11-12
Form: S-4
Chunk 529
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     |   |   2026 |     |   |   2027 |     |   |  2028 |     |   |  Total |
|:--------------|:----|:--|-----------:|:----|:--|-------:|:----|:--|-------:|:----|:--|------:|:----|:--|-------:|
| Vehicle lease |     | $ |      6,347 |     | $ | 12,694 |     | $ | 12,694 |     | $ | 1,552 |     | $ | 33,287 |
| Office lease  |     |   |     36,036 |     |   | 30,030 |     |   |      — |     |   |     — |     |   | 66,066 |
|               |     | $ |     42,383 |     | $ | 42,724 |     | $ | 12,694 |     | $ | 1,552 |     | $ | 99,353 |

**Critical Accounting Policies and Estimates Our management’s discussion and analysis of our financial condition and results of operations is based on our financial statements, which have been prepared in accordance with generally accepted accounting principles in the United States, or GAAP. The preparation of these financial statements requires our management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements, as well as the reported expenses during the reporting periods. We evaluate these estimates and judgments on an ongoing basis. We base our estimates on historical experience and on various other factors that we believe are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Our actual results may differ from these estimates under different assumptions or conditions. While our significant accounting policies are more fully described in Note 2 to our financial statements, we believe that the following accounting policies are the most critical to fully understanding and evaluating our financial condition and results of operations. Equity financing agreements During the period from July 8, 2024 (inception) to December 31, 2024 and for the six months ended June 30, 2025, the Company issued instruments referred to as “simple agreements for future equity” (“ SAFEs”) as its primary source of funding. Pursuant the terms of the