Company: PFSA
Filing Date: 2025-08-25
Form Type: 424B3
Source: 0001213900-25-080387
Chunk: 311

Company: Profusa, Inc.
Filing Date: 2025-08-25
Form: 424B3
Chunk 311
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 misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion. Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion. /s/ Marcum llp Marcum llp We have served as the Company’s auditor since 2021. Boston, MA
March 28, 2025 F-55

NORTHVIEW ACQUISITION CORPORATION
CONSOLIDATED BALANCE SHEETS

|                                                                                                                                                                                                                                                         |     |   | December 31, 
         2024 |   |     |   | December 31, 
         2023 |   |
|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:--|-------------:|:--|:----|:--|-------------:|:--|
| Assets                                                                                                                                                                                                                                                  |     |   |              |   |     |   |              |   |
| Current Assets:                                                                                                                                                                                                                                         |     |   |              |   |     |   |              |   |
| Cash                                                                                                                                                                                                                                                    |     | $ |       16,204 |   |     | $ |        4,519 |   |
| Prepaid expenses and other current assets                                                                                                                                                                                                               |     |   |       14,166 |   |     |   |        6,750 |   |
| Prepaid income taxes                                                                                                                                                                                                                                    |     |   |       30,492 |   |     |   |            — |   |
| Cash and marketable securities held in Trust Account                                                                                                                                                                                                    |     |   |            — |   |     |   |    1,565,078 |   |
| Total Current Assets                                                                                                                                                                                                                                    |     |   |       60,862 |   |     |   |    1,576,347