Company: PFSA
Filing Date: 2025-08-11
Form Type: S-1
Source: 0001213900-25-073872
Chunk: 366

Company: Profusa, Inc.
Filing Date: 2025-08-11
Form: S-1
Chunk 366
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 net loss                |     |                                    $ | (125,913 | ) |     | $      |  (993,997 | ) |     |                   $ | (112,816 | ) |     | $      |  (707,461 | ) |
| Denominator:                          |     |                                      |          |   |     |        |           |   |     |                     |          |   |     |        |           |   |
| Weighted-average shares outstanding   |     |                                      |  657,910 |   |     |        | 5,193,750 |   |     |                     |  828,228 |   |     |        | 5,193,750 |   |
| Basic and diluted net loss per share  |     |                                    $ |    (0.19 | ) |     | $      |     (0.19 | ) |     |                   $ |    (0.14 | ) |     | $      |     (0.14 | ) |

Common Stock Subject to Possible Redemption

The Company’s common stock sold as part of the Units in the IPO (“public common stock”) contain a redemption feature which allows for the redemption of such public shares in connection with the Company’s liquidation, or if there is a stockholder vote or tender offer in connection with the Company’s initial Business Combination. In

F-90

NORTHVIEW ACQUISITION CORPORATION
NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS Note 2 — Significant Accounting Policies (cont.)

accordance with ASC 480-10-S99, the Company classifies public common stock outside of permanent equity as the redemption provisions are not solely within the control of the Company. The public common stock was issued with other freestanding instruments (i.e., Public Warrants) and as such, the initial carrying value of public common stock classified as temporary equity was the allocated proceeds determined in accordance with ASC 470-20.

As of March 31, 2025 and December 31, 2024, the amount of public common stock reflected on the condensed consolidated balance sheets is reconciled in the following table:

| Contingently redeemable common stock, December 31, 2023 |     | $ |  9,252,208 |   |
| Less:                                                   |     |   |            |   |
| Partial redemption                                      |     |   | (1,683,800 | ) |