Company: GIGGU
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001193125-25-277896
Chunk: 427

Company: GigCapital7 Corp.
Filing Date: 2025-11-12
Form: S-4
Chunk 427
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0.0001 per share) of $189 and the remainder of $19,999,820 is recorded in additional paid-in capital. |

Adjustments to Unaudited Pro Forma Condensed Combined Statement of Operations for the Six Months Ended June 30, 2025 The pro forma notes and adjustments, based on preliminary estimates that could change materially as additional information is obtained, are as follows:

| (I) | Reflects the elimination of remeasurement losses on Hadron Energy SAFEs of $5,825,461 as if the Business Combination was considered effective on May 8, 2024. |

| (J) | Reflects the elimination of interest and dividend income of $4,234,331 on the marketable securities held in the Trust Account as if the Business Combination was considered effective on May 8, 2024. |

236

Adjustments to Unaudited Pro Forma Condensed Combined Statement of Operations for the period from May 8, 2024 (inception) to December 31, 2024

| (L) | Reflects the elimination of remeasurement losses on Hadron Energy SAFEs of $394,404 as if the Business Combination was considered effective on May 8, 2024. |

| (M) | Reflects the elimination of interest and dividend income of $3,188,704 on the marketable securities held in the Trust Account as if the Business Combination was considered effective on May 8, 2024. |

5. Net Loss Per Share Represents the net loss per share calculated using the historical weighted average shares outstanding and the issuance of additional shares in connection with the business combination and other transactions, assuming the shares were outstanding since May 8, 2024. As the business combination and transactions are being reflected as if they had occurred as of May 8, 2024, the calculation of weighted average shares outstanding for basic and diluted net loss per share assumes that the shares issuable relating to the business combination and transactions have been outstanding for the entire period presented. Under the Maximum Contractual Redemption scenario, the shares of the Post-Combination Company common stock that are assumed to be redeemed by GigCapital7 public shareholders are eliminated as of May 8, 2024. Since the Post Combination Company is in a loss position for the period presented, basic net loss per share of common stock is the same as diluted net loss per share of common stock since the effects of potentially dilutive securities are antidilutive. The una