Company: GIGGU
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001193125-25-277896
Chunk: 628

Company: GigCapital7 Corp.
Filing Date: 2025-11-12
Form: S-4
Chunk 628
---
| Fair value - end of period          |     | $                                                           |          — |   |

The marketable securities held in the Trust Account are considered trading securities as they are generally used with the objective of generating profits on short-term differences in price and therefore, any realized and unrealized gains and losses are recorded in the statement of operations and comprehensive income for the period presented.

F-32

INDEX TO FINANCIAL STATEMENTS HADRON ENERGY, INC. FINANCIAL STATEMENTS

| Unaudited Condensed Balance Sheets as of June 30, 2025 (Unaudited) and December 31, 2024             
 Unaudited Condensed Statement of Operations for the Six Months Ended June 30, 2025                   |     | F-34 
 F-35 |
|:-----------------------------------------------------------------------------------------------------|:----|:-----|
| Unaudited Condensed Statement of Stockholders’ Deficit for the Six Months Ended June 30, 2025        |     | F-36 |
| Unaudited Condensed Statement of Cash Flows for the Six Months Ended June 30, 2025                   |     | F-37 |
| Notes to the Unaudited Financial Statements                                                          |     | F-38 |
| Report of Independent Registered Public Accounting Firm                                              |     | F-47 |
| Balance Sheet as of December 31, 2024                                                                |     | F-48 |
| Statement of Operations for the period from July 8, 2024 (inception) to December 31, 2024            |     | F-49 |
| Statement of Stockholders’ Deficit for the period from July 8, 2024 (inception) to December 31, 2024 |     | F-50 |
| Statement of Cash Flows for the period from July 8, 2024 (inception) to December 31, 2024            |     | F-51 |
| Notes to Financial Statements                                                                        |     | F-52 |

F-33

HADRON ENERGY, INC. CONDENSED BALANCE SHEETS

|                                                                                                                                                                                        |     |            |   June 30, 
       2025 |   |     |   | December 31, 
         2024 |   |
|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:-----------|-----------:|:--|:----|:--|-------------:|:--|
| Assets                                                                                                                                                                                 |     | -unaudited