Follow troubleshooting here
Unless there is problem in BIOS, check your hardware, namely HDD and RAM.
If this is retail version, please move on the next step to perform an In-Place upgrade to repair system to check the result.
How to Perform an In-Place Upgrade on Windows Vista, Windows 7, Windows Server 2008 & Windows Server 2008 R2
If Windows 7 came preinstalled on your computer, your computer manufacturer might have included other recovery options. For more information, refer to the documentation that came with your computer, or go to the manufacturer's website.
In addition, please also check the hardware problem.
Hope this helps.
TechNet Community Support
The OP has already stated that they have done a factory refresh - therefore it's a preinstalled OEM edition.
The OP has already stated that they are unable to boot the system- tehrefore a repair install is not an option.