Company: QTIWW
Filing Date: 2025-02-05
Form Type: 424B3
Source: 0001628280-25-004061
Chunk: 345

Company: QT IMAGING HOLDINGS, INC.
Filing Date: 2025-02-05
Form: 424B3
Chunk 345
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 loss per share because the inclusion would be anti-dilutive as of December 31:

|                                         |     | 2023 |     |            |     | 2022 |     |           |
| Common stock warrants                   |     |      |     |  1,231,484 |     |      |     |   905,470 |
| Options outstanding                     |     |      |     |  3,646,922 |     |      |     | 3,940,536 |
| Potential shares from convertible notes |     |      |     |  2,073,554 |     |      |     |   714,870 |
| Subscription agreements                 |     |      |     |  3,833,912 |     |      |     |         — |
|                                         |     |      |     | 10,785,872 |     |      |     | 5,560,876 |

#### Fair Value of Financial Instruments
The fair value of the Company’s financial instruments, including cash equivalents, accounts receivable, prepaid expenses and other current assets, accounts payable, and accrued expenses approximate their fair values because of the relatively short maturity of these instruments. The carrying value of the Company’s borrowings approximates fair value based on current rates offered to the Company for instruments with similar terms.

<div align='center'>F-14</div>

#### QT IMAGING, INC.

### NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
<div align='center'>For the years ended December 31, 2023 and 2022</div>

#### Recently Adopted Accounting Standards
In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments , and subsequently issued several supplemental/clarifying ASUs (collectively, “ASC 326”). This ASU requires entities to estimate a lifetime expected credit loss for most financial assets, including trade and other receivables, other long-term financings including available for sale and held-to-maturity debt securities, and loans. The Company adopted ASC 326 on January 1, 2023. This standard did not have a material impact on the Company’s consolidated financial statements.

#### Recent Accounting Pronouncements
In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic