Company: PFSA
Filing Date: 2025-08-21
Form Type: S-1/A
Source: 0001213900-25-079401
Chunk: 350

Company: Profusa, Inc.
Filing Date: 2025-08-21
Form: S-1/A
Chunk 350
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 Private Placement Warrants and the Representative’s Warrants. The Private Placement Warrants and the Representative’s Warrants were classified within Level 3 of the fair value hierarchy due to the use of unobservable inputs. Inherent in pricing models are assumptions related to expected share-price volatility, expected life and risk-free interest rate. The Company estimates the volatility of its common stock based on historical volatility that matches the expected remaining life of the warrants.

F-76

NORTHVIEW ACQUISITION CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Note 8 — Fair Value Measurements (cont.)

The risk-free interest rate is based on the U.S. Treasury zero-coupon yield curve on the grant date for a maturity similar to the expected remaining life of the warrants. The expected life of the warrants is assumed to be equivalent to their remaining contractual term.

The key inputs into the Monte Carlo simulation model for the warrant liabilities were as follows at December 31, 2024 and 2023:

|                            |     |   | December 31, 
         2024 |   |     |   | December 31, 
         2023 |   |
|:---------------------------|:----|:--|-------------:|:--|:----|:--|-------------:|:--|
| Input                      |     |   |              |   |     |   |              |   |
| Risk-free interest rate    |     |   |         4.18 | % |     |   |         5.06 | % |
| Expected term (years)      |     |   |         0.89 |   |     |   |         0.71 |   |
| Expected volatility        |     |   |   De minimis | % |     |   |   De minimis | % |
| Exercise price             |     | $ |        11.50 |   |     | $ |        11.50 |   |
| Fair value of Common stock |     | $ |        12.12 |   |     | $ |        11.16 |   |

The key inputs into the Monte Carlo simulation model for the convertible promissory note were as follows at December 31, 2024 and 2023:

|                            |     |   | December 31, 
         2024 |   |     |   | December 31, 
         2023 |   |
|:---------------------------|:----|: