Revenue: As of FY2026 Q1, the actual value is USD 0.

EPS: As of FY2026 Q1, the actual value is USD 0.02.

EBIT: As of FY2026 Q1, the actual value is USD -3.529 M.

GigCapital7 Corp. operates as a single reportable segment and has not generated any operating revenues to date, with its activities focused on its formation, initial public offering, and identifying a target business for a business combination .

Operational Metrics

• Net Income: For the three months ended March 31, 2026, net income was $535,601, a decrease from $1,618,274 for the same period in 2025 .
• General and Administrative Expenses: These expenses increased to $1,675,288 for the three months ended March 31, 2026, up from $371,833 for the corresponding period in 2025, with expectations for further increases as a public company and due to acquisition-related due diligence .
• Interest Income: Interest income on cash and marketable securities in the Trust Account was $1,869,218 for the three months ended March 31, 2026, a decline from $2,103,979 in the prior year period .
• Change in Fair Value of Warrants: The company recognized an income of $342,148 for the three months ended March 31, 2026, contrasting with an expense of -$114,173 in the same period of 2025 .
• Change in Fair Value of Derivative Liability: Income from this source was $14,743 for the three months ended March 31, 2026, with no comparable amount in 2025 .
• Interest Expense: Interest expense totaled $15,225 for the three months ended March 31, 2026, compared to no interest expense in the prior year .

Cash Flow

• Net Cash Used in Operating Activities: Net cash used was -$182,670 for the three months ended March 31, 2026, an improvement from -$417,754 used in the same period of 2025 .
• Net Cash Provided by Financing Activities: The company received $148,000 from financing activities for the three months ended March 31, 2026, primarily from a convertible working capital loan, with no cash provided by financing activities in the prior year .
• Cash and Marketable Securities Held in Trust Account: As of March 31, 2026, the Trust Account held $213,506,528 .
• Cash Held Outside Trust Account: As of March 31, 2026, the company had $54,692 in cash outside the Trust Account .

Unique Metrics

• Working Capital Deficit: The company reported a working capital deficit of -$3,551,446 as of March 31, 2026 .
• Convertible Working Capital Loan: A $148,000 convertible loan was received from its Sponsor on January 30, 2026, subsequently amended to $293,000 on April 16, 2026, which is convertible into units of Domesticated GigCapital7 Common Stock and warrants upon the consummation of the initial Business Combination .

Future Outlook and Strategy

GigCapital7 Corp.’s business plan is contingent on completing a Business Combination with Hadron Energy, Inc., anticipated by the end of May 2026 . The company expects to incur substantial costs for its acquisition plans and may need to secure additional funds if the Business Combination is not finalized . The convertible loan is projected to be settled upon the completion of this business combination .