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

EBIT: As of FY2026 Q1, the actual value is USD -2.566 M.

GigCapital8 Corp. operates as a single reportable segment, reflecting its status as a newly organized Private-to-Public Equity (PPE) company or SPAC, with no current operations or revenues generated to date .

Segment Revenue

For the three months ended March 31, 2026, the company reported no revenues .

Operational Metrics

• General and Administrative Expenses: Totaled $311,098 for the three months ended March 31, 2026 .
• Loss from Operations: Was - $311,098 for the three months ended March 31, 2026 .
• Net Income and Comprehensive Income: Amounted to $1,943,768 for the three months ended March 31, 2026 . This net income was primarily composed of interest and dividend income on cash and marketable securities held in the Trust Account ($2,254,569) and operating account ($297), partially offset by operating expenses .
• Net Income Attributable to Class A Ordinary Shares: Was $1,348,356, resulting in basic and diluted net income per share of $0.05 for 25,300,000 shares .
• Net Income Attributable to Class A and B Non-Redeemable Ordinary Shares: Was $595,412, resulting in basic and diluted net income per share of $0.05 for 11,172,057 shares .

Cash Flow

• Cash Used in Operating Activities: Was - $391,037 for the three months ended March 31, 2026 . This was influenced by interest and dividends earned on marketable securities held in the Trust Account (-$2,254,569), an increase in prepaid expenses and other current assets (-$39,634), and a decrease in accounts payable (-$88,130), partially offset by net income ($1,943,768) and an increase in liabilities ($29,907) .

Unique Metrics (Liquidity and Capital Resources)

• Cash and Marketable Securities in Trust Account: The company held $257,522,252 as of March 31, 2026 .
• Cash Held Outside Trust Account: Was $1,051,434 as of March 31, 2026 .
• Working Capital: Was $1,004,863 as of March 31, 2026 .

Future Outlook and Strategy

GigCapital8 Corp. was formed to effect a business combination and has not yet selected a specific target . The company plans to fund its initial business combination using proceeds from its Offering, Private Placement Units, Private Investor Shares, common or preferred equity, debt, or a combination thereof . It anticipates incurring significant costs for acquisition plans and due diligence, expecting to generate operating revenues only after the business combination is finalized . Management intends to manage cash flow by timing expenses or raising additional funds from the Sponsor if current proceeds outside the Trust Account become insufficient for operations over the next 12 months, acknowledging substantial doubt about its ability to continue as a going concern due to its lack of operations and reliance on completing a Business Combination .