Company: PFSA
Filing Date: 2025-10-29
Form Type: 424B3
Source: 0001213900-25-103174
Chunk: 365

Company: Profusa, Inc.
Filing Date: 2025-10-29
Form: 424B3
Chunk 365
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 Account

At December 31, 2024, substantially
all of the assets held in the Trust Account were held in an interest-bearing demand deposit account at a bank and at December 31,
2023, substantially all of the assets held in the Trust Account were held in U.S. Treasury Bills. All of the Company’s investments
held in the Trust Account are classified as trading securities. Trading securities are presented on the consolidated balance sheets at
fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of investments held in the Trust
Account are shown in the accompanying statements of operations. The estimated fair values of investments held in the Trust Account are
determined using available market information.

During the year ended December
31, 2024, pursuant to the trust agreement dated as of December 20, 2021 between the Company and Continental Stock Transfer &
Trust Company (“CST”), the trustee of the Trust Account, $204,459 of interest income from the Trust Account was withdrawn
by the Company for the payment of franchise and income taxes.

<div align='center'>F-65

NORTHVIEW ACQUISITION CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</div>

Note 2 — Summary of Significant Accounting Policies (cont.)

During the year ended December
31, 2023, pursuant to the trust agreement dated as of December 20, 2021 between the Company and Continental Stock Transfer &
Trust Company (“CST”), the trustee of the Trust Account, $1,192,438 of interest income from the Trust Account was withdrawn
by the Company for the payment of franchise and income taxes.

|                     |     |   |   Fair Value 
        as of 
 December 31, 
         2024 |     |   | Fair Value 
      as of 
   December 
        31, 
       2023 |
|:--------------------|:----|:--|-------------:|:----|:--|-----------:|
| Cash                |     | $ |    8,330,835 |     | $ |      1,406 |
| U.S. Treasury Bills |     |   |            — |     |   | 10,872,000 |
|                     |     | $ |    8,330,835 |     | $ | 10,873,406 |

On December 21, 2023,
the Company held a special meeting of stockholders to vote on