Company: HVIIR
Filing Date: 2025-12-23
Form Type: S-4
Source: 0001493152-25-029121
Chunk: 81

Company: Hennessy Capital Investment Corp. VII
Filing Date: 2025-12-23
Form: S-4
Chunk 81
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 The Business Combination will be accounted for as a reverse recapitalization in accordance with GAAP. Under this method of accounting, although HVII will acquire all of the outstanding equity interests of ONE Nuclear in the Business Combination, HVII will be treated as the “acquired” company for financial reporting purposes. Accordingly, the Business Combination will be reflected as the equivalent of ONE Nuclear issuing shares for the net assets of HVII, followed by a recapitalization whereby no goodwill or other intangible assets are recorded. Operations prior to the Business Combination will be those of ONE Nuclear. The summary unaudited pro forma condensed combined balance sheet data as of September 30, 2025, gives effect to the Business Combination and related transactions as if they had occurred on September 30, 2025. The summary unaudited pro forma condensed combined statements of operations data for the nine months ended September 30, 2025 and for the period from September 27, 2024 (inception) through December 31, 2024, give effect to the Business Combination and related transactions as if they had occurred on September 27, 2024, the beginning of the earliest periods presented. The Summary Pro Forma Information has been derived from, should be read in conjunction with, the more detailed unaudited pro forma condensed combined financial information included in the section entitled “Unaudited Pro Forma Condensed Combined Financial Information” in this proxy statement/prospectus and the accompanying notes thereto. The unaudited pro forma condensed combined financial information is based upon, and should be read in conjunction with, the historical financial statements and related notes of HVII and ONE Nuclear for the applicable periods included in this proxy statement/prospectus. The Summary Pro Forma Information has been presented for informational purposes only and is not necessarily indicative of what the New ONE Nuclear’s financial position or results of operations actually would have been had the Business Combination and related transactions been completed as of the dates indicated. In addition, the Summary Pro Forma Information does not purport to project the future financial position or operating results of the New ONE Nuclear following the reverse recapitalization. The unaudited pro forma condensed combined financial information has been prepared using the assumptions below with respect to the potential redemption for cash of HVII Public Shares:

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