Company: PFSA
Filing Date: 2025-05-15
Form Type: 424B3
Source: 0001213900-25-044417
Chunk: 509

Company: Profusa, Inc.
Filing Date: 2025-05-15
Form: 424B3
Chunk 509
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6        |
| Notes to Consolidated Financial Statements                               |     | F-7 – F-27 |

Profusa, Inc. Financial Statements as of and for the years ended December 31, 2024 and 2023

|                                                                                  |     | Page        |
| Report of Independent Registered Public Accounting Firm (PCAOB ID 

# 688)         |     | F-28        |
| Consolidated Financial Statements:                                               |     |             |
| Consolidated Balance Sheets                                                      |     | F-29        |
| Consolidated Statements of Operations and Comprehensive Loss                     |     | F-30        |
| Consolidated Statements of Convertible Preferred Stock and Stockholders’ Deficit |     | F-31        |
| Consolidated Statements of Cash Flows                                            |     | F-32        |
| Notes to Consolidated Financial Statements                                       |     | F-33 – F-55 |

F-1 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Stockholders and Board of Directors of
Northview Acquisition Corporation Opinion on the Financial Statements We have audited the accompanying consolidated balance sheets of Northview Acquisition Corporation (the “Company”) as of December 31, 2024 and 2023, the related consolidated statements of operations, changes in stockholders’ deficit and cash flows for each of the two years in the period ended December 31, 2024, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2024 and 2023, and the results of its operations and its cash flows for each of the two years in the period ended December 31, 2024, in conformity with accounting principles generally accepted in the United States of America. Explanatory Paragraph — Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As described in Note 1 to the financial statements, the Company is a Special Purpose Acquisition Corporation that was formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses on or before June 22, 2025. The Company entered into a definitive business combination agreement with a business combination target on November 7, 2022; however, the completion of this transaction is subject to the approval of the Company’s stockholders among other conditions.