Company: PFSA
Filing Date: 2025-08-21
Form Type: S-1/A
Source: 0001213900-25-079401
Chunk: 401

Company: Profusa, Inc.
Filing Date: 2025-08-21
Form: S-1/A
Chunk 401
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:|:----|:--|-------------:|
| Trust Account   |     | $ | 1,935,561 |     | $ |    8,330,835 |
| Cash            |     | $ |         — |     | $ |       16,204 |
| Restricted Cash |     | $ |     1,751 |     | $ |            — |

F-108

NORTHVIEW ACQUISITION CORPORATION
NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS Note 9 — Segment Information (cont.)

|                                                                                |     | For the Three Months Ended 
                   June 30, |     |         |     | For the Six Months Ended 
                 June 30, |     |         |
|                                                                                |     |                       2025 |     |    2024 |     |                     2025 |     |    2024 |
| Formation and operating costs                                                  |     |                    967,084 |     | 253,130 |     |                1,550,665 |     | 723,971 |
| Interest income earned on cash and marketable securities held in Trust Account |     |                     15,159 |     | 108,520 |     |                   95,084 |     | 225,184 |

The key measures of segment profit or loss reviewed by our CODM are interest earned on the Trust Account and general and administrative expenses. The CODM reviews interest earned on the Trust Account to measure and monitor stockholder value and determine the most effective strategy of investment with the Trust Account funds while maintaining compliance with the trust agreement. General and administrative expenses are reviewed and monitored by the CODM to manage and forecast cash to ensure enough capital is available to complete a business combination within the business combination period. The CODM also reviews general and administrative costs to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget.

Note 10 — Subsequent Events The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the condensed consolidated financial statements were issued. Based on the Company’s review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the condensed consolidated financial statements, other than as previously disclosed, and as described below. Consummation of Business Combination On July 11, 2025, the Company, consummated its previously announced Business Combination Profusa, pursuant to that certain Merger Agreement