Company: QTIWW
Filing Date: 2025-02-05
Form Type: 424B3
Source: 0001628280-25-004061
Chunk: 461

Company: QT IMAGING HOLDINGS, INC.
Filing Date: 2025-02-05
Form: 424B3
Chunk 461
---
 to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities:

| Level 1: |     | Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. |
| Level 2: |     | Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active.                                     |
| Level 3: |     | Unobservable inputs which are supported by little or no market activity and which are significant to the fair value of the assets or liabilities.                                                                                                                           |

<div align='center'>F-84</div>

#### GIGCAPITAL5, INC.

### Notes to Financial Statements
The following table presents information about the Company’s assets that are measured at fair value on a recurring basis as of December 31, 2023 and 2022, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

| Description:                                |     | Level |     | December 31, 2023 |           |     | December 31, 2022 |            |
|:--------------------------------------------|:----|------:|:----|:------------------|----------:|:----|:------------------|-----------:|
| Assets:                                     |     |       |     |                   |           |     |                   |            |
| Marketable securities held in Trust Account |     |     1 |     | $                 |         — |     | $                 | 41,561,656 |
| Liabilities:                                |     |       |     |                   |           |     |                   |            |
| Warrant liability                           |     |     2 |     | $                 |     7,950 |     | $                 |     31,800 |
| Note payable to related party at fair value |     |     3 |     | $                 | 1,506,389 |     | $                 |    257,492 |

The marketable securities held in the Trust