Company: GIGGU
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001193125-25-277896
Chunk: 420

Company: GigCapital7 Corp.
Filing Date: 2025-11-12
Form: S-4
Chunk 420
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 actual ownership percentages may vary materially from those described in this proxy statement/prospectus as anticipated, believed, estimated, expected or intended. Anticipated Accounting Treatment The Business Combination will be accounted for as a reverse recapitalization in accordance with GAAP. Under this method of accounting, although GigCapital7 will acquire all of the outstanding equity interests of Hadron Energy in the Business Combination, GigCapital7 will be treated as the “acquired” company and Hadron Energy will be treated as the accounting acquirer for financial statement reporting purposes. Accordingly, the Business Combination will be treated as the equivalent of Hadron Energy issuing stock for the net assets of GigCapital7, accompanied by a recapitalization. The net assets of GigCapital7 will be stated at historical cost, with no goodwill or other intangible assets recorded. Operations prior to the Business Combination will be those of Hadron Energy. 229

Hadron Energy has been determined to be the accounting acquirer based on evaluation of the following facts and circumstances under both the No Redemption Scenario and the Maximum Contractual Redemptions Scenario:

| • |     | The shareholders of Hadron Energy will have the greatest voting interest in the Post-Combination Company; |

| • |     | The shareholders of Hadron Energy will have the ability to control decisions regarding election and removal of directors and officers of the Post-Combination Company; |

| • |     | Hadron Energy will comprise the ongoing operations of the Post-Combination Company; |

| • |     | Hadron Energy’s existing senior management will be the senior management of the Post-Combination Company; |

| • |     | Hadron Energy’s headquarters will become the Post-Combination Company’s headquarters; and |

| • |     | The Post-Combination Company will assume Hadron Energy’s name. |

The unaudited pro forma condensed combined financial information has been prepared using the assumptions below with respect to the potential redemption for cash of GigCapital7 Public Shares:

| • |     | Assuming No Redemption Scenario: This presentation assumes that no Public Shareholders of GigCapital7 will exercise redemption rights with respect to the Public Shares for a pro rata share of the funds in the Trust Account. |

| • |     | Assuming Maximum Contractual Redemptions Scenario: This presentation assumes that 100 % of Public Shares are redeemed for aggregate redemption payments of $207,400,000, assuming $10.37 per share redemption price. This scenario includes all adjustments contained in the “no redemption” scenario