Company: PFSA
Filing Date: 2025-08-21
Form Type: S-1/A
Source: 0001213900-25-079401
Chunk: 396

Company: Profusa, Inc.
Filing Date: 2025-08-21
Form: S-1/A
Chunk 396
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 quoted prices (unadjusted) for identical instruments in active markets; F-104

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

•Level2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and

•Level3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.

The following tables present information about the Company’s assets and liabilities that are measured at fair value on June 30, 2025 and December 31, 2024, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

|                                                  |     |   |   June 30, 
       2025 |     |   |    Quoted 
 Prices In 
    Active 
   Markets 
 (Level 1) |     |   | Significant 
       Other 
  Observable 
      Inputs 
   (Level 2) |     |   |  Significant 
        Other 
 Unobservable 
       Inputs 
    (Level 3) |
|:-------------------------------------------------|:----|:--|-----------:|:----|:--|----------:|:----|:--|------------:|:----|:--|-------------:|
| Assets:                                          |     |   |            |     |   |           |     |   |             |     |   |              |
| Cash held in trust                               |     | $ |  1,935,561 |     | $ | 1,274,549 |     | $ |           — |     | $ |            — |
| Liabilities:                                     |     |   |            |     |   |           |     |   |             |     |   |              |
| Warrant liabilities – Public Warrants            |     | $ |  3,795,000 |     | $ |         — |     | $ |   3,795,000 |     | $ |            — |
| Warrant liabilities – Private Placement Warrants |     |   |  2,939,000 |     |   |