Company: QTIWW
Filing Date: 2025-11-03
Form Type: S-1
Source: 0001628280-25-048373
Chunk: 438

Company: QT IMAGING HOLDINGS, INC.
Filing Date: 2025-11-03
Form: S-1
Chunk 438
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, bonuses, employee benefits and stock-based compensation of $ 1,766,695and $ 1,366,003for the three months ended June 30, 2025 and 2024, respectively. Total salaries, bonuses, employee benefits and stock-based compensation were $ 3,388,845and $ 2,137,765for the six months ended June 30, 2025 and 2024, respectively.

All of the Company’s long-lived assets are located in the United States.

Refer to Note 12 - Revenue Recognition, for revenue by geography information.

#### 16. Revised Financial Statements
As previously disclosed in its consolidated financial statements included in the Annual Report on Form 10-K filed for the year ended December 31, 2024, the Company has revised its condensed financial statements as of and for the six months ended June 30, 2024 to correct a misstatement identified related to the initial recognition of the earnout liability. The Company assessed the materiality of this misstatement in accordance with SEC Staff Accounting Bulletin No. 108 - “Qualifying Misstatements” and concluded this error was not qualitatively material. As such, the correction of the error for the affected periods is reflected prospectively in the Quarterly Reports on Form 10-Q for fiscal year 2025.

<div align='center'>F-80</div>

#### QT IMAGING HOLDINGS, INC.

### Notes to Condensed Consolidated Financial Statements
<div align='center'>(Unaudited)</div>

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 |   | June 30, 2024 - As Filed |     |   | Adjustments |     |   | June 30, 2024 - As Revised |
|:---------------------------|:---------------------------------------------------------|:--|-------------------------:|:----|:--|------------:|:----|:--|---------------------------:|
| Additional paid-in capital |                                                          | $ |               22,343,027 |     | $ |  -3,670,000 |     | $ |                 18,673,027 |
| Accumulated deficit        |                                                          | $ |              -28,503,111 |     | $ |   3,670,000 |     | $ |                -24,833,111 |

|                                                                           | Other Condensed Consolidated Financial Statement Line Items