Company: PFSA
Filing Date: 2025-10-09
Form Type: S-1
Source: 0001213900-25-097860
Chunk: 404

Company: Profusa, Inc.
Filing Date: 2025-10-09
Form: S-1
Chunk 404
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 Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly,
management has determined that there is only reportable segment.

The CODM assesses performance
for the single segment and decides how to allocate resources based on net loss that also is reported on the statement of operations as
net loss. The measure of segment assets is reported on the balance sheet as total assets.

|                 |     |   |     As of 
  June 30, 
      2025 |     |   |        As of 
 December 31, 
         2024 |
|:----------------|:----|:--|----------:|:----|:--|-------------:|
| Trust Account   |     | $ | 1,935,561 |     | $ |    8,330,835 |
| Cash            |     | $ |         — |     | $ |       16,204 |
| Restricted Cash |     | $ |     1,751 |     | $ |            — |

F-107 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