Company: GIGGU
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001193125-25-277896
Chunk: 131

Company: GigCapital7 Corp.
Filing Date: 2025-11-12
Form: S-4
Chunk 131
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 third person with respect to such securities; |

| • |     | split, combine, recapitalize or reclassify any of its shares or other equity interests or issue any other securities in respect thereof or pay or set aside any dividend or other distribution (whether in cash, equity or property or any combination thereof) in respect of its shares or other equity interests, or directly or indirectly redeem, purchase or otherwise acquire or offer to acquire any of its securities; |

| • |     | except for (a) indebtedness necessary to effectuate the Domestication, (b) indebtedness necessary to amend GigCapital7’s organizational documents to extend the period to consummate an initial business combination as set forth therein, (c) indebtedness to provide working capital to GigCapital7 through such period (including payables incurred but not yet paid by GigCapital7 as reported in GigCapital7’s reports filed with the SEC), and (d) indebtedness incurred in the ordinary course of business consistent with past practice, incur any indebtedness for borrowed money or guarantee any such indebtedness of another person or persons, issue or sell any debt securities or options, warrants, calls or other rights to acquire any debt securities of GigCapital7, as applicable, enter into any “keep well” or other agreement to maintain any financial statement condition or enter into any arrangement having the economic effect of any of the foregoing, in each case, except in the ordinary course of business consistent with past practice; |

| • |     | (a) make, change or rescind any material election relating to taxes, (b) commence, settle or compromise any claim, suit, litigation, proceeding, arbitration, investigation, audit, controversy or other legal proceeding relating to a material amount of taxes, (c) file any amended income tax or other material tax return, (d) surrender or allow to expire any right to claim a refund of a material amount of taxes, (e) change (or request to change) any method of accounting for tax purposes, (f) waive or extend any statute of limitations in respect of a period within which an assessment or reassessment of income taxes or other material taxes may be issued or in respect of any income taxes or other material tax attribute that would give rise to any claim or assessment of taxes of or with respect to GigCapital7, (g) enter into any “closing agreement” as described in Section 7121 of the Code or any other agreement or arrangement with any governmental authority, in each case except as required by applicable law,