Company: PFSA
Filing Date: 2025-10-09
Form Type: S-1
Source: 0001213900-25-097860
Chunk: 144

Company: Profusa, Inc.
Filing Date: 2025-10-09
Form: S-1
Chunk 144
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 accumulated deficit 
 balance.                                                                                    |

| E. | Represents direct and incremental transaction costs incurred by New Profusa related to the Merger and                              
 PIPE Subscription Agreement of approximately $6.0 million for advisory, banking, printing, legal and accounting that are incurred  
 and anticipated to be incurred. These costs will not affect the Company’s combined statements of operations and comprehensive loss 
 beyond 12 months after the acquisition date.                                                                                       |

| F. | Represents the payment of estimated direct and incremental transaction costs that are incurred and anticipated                      
 to be incurred, of which $1.8 million is expected to be paid in shares and $4.2 million is expected to be paid in cash, including   
 the Business Combination Marketing Fee of $2.0 million. These costs will not affect the Company’s combined statements of operations 
 and comprehensive loss beyond 12 months after the acquisition date.                                                                 |

| G. | Represents reclassification of Profusa’s deferred offering costs to permanent equity and payment 
 of the respective accrued and unpaid portion of the deferred offering costs.                     |

| H. | Represents payment of Northview accrued offering costs and expenses. |

| I. | Represents payment of direct and incremental transaction costs incurred by NorthView of approximately                             
 $1.6 million in advisory, banking, printing, legal, and accounting fees and other transaction related expenses in connection with 
 the Merger and PIPE Subscription Agreement.                                                                                       |

| J. | Elimination of transactions between the two companies. |

| K. | Reflects exchange of Profusa’s Series A Convertible Preferred Stock for common stock of Profusa 
 with $0.0001 par value.                                                                         |

| L. | Reflects exchange of Profusa’s Series B Convertible Preferred Stock for common stock of Profusa 
 with $0.0001 par value.                                                                         |

| M. | Reflects exchange of Profusa’s Series C/C1 Convertible Preferred Stock for common stock of 
 Profusa with $0.0001 par value.                                                            |

| N. | Reflects conversion of Senior Notes and Senior Bridge Notes into 6,819,763 shares of Profusa in accordance 
 with their terms.                                                                                          |

| O. | Reflects conversion of Junior Notes into 2,801,697 shares of Profusa in accordance with their terms. |

| P. | Reflects the remaining redemptions in the trust to settle all balances due to redeeming shareholders. |

| Q. | Represents reclassification of Profusa’s transaction costs incurred in excess