Company: PFSA
Filing Date: 2025-05-15
Form Type: 424B3
Source: 0001213900-25-044417
Chunk: 74

Company: Profusa, Inc.
Filing Date: 2025-05-15
Form: 424B3
Chunk 74
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. Anticipated Accounting Treatment The Business Combination will be accounted for as a reverse recapitalization in accordance with GAAP. Under this method of accounting, NorthView will be treated as the “acquired” company for accounting purposes, and the Business Combination will be treated as the equivalent of Profusa issuing stock for the net assets of NorthView, accompanied by a recapitalization. The net assets of NorthView will be stated at historical cost, with no goodwill or other intangible assets recorded. Operations prior to the Business Combination will be those of Profusa. See the accounting treatment discussed elsewhere in this proxy statement/prospectus. 13 Matters Being Voted On At the Special Meeting, NorthView’s stockholders will be asked to consider and vote on the following proposals: •a proposal to approve the Business Combination described in this proxy statement/prospectus, including (a) adopting the Merger Agreement and (b) approving the other transactions contemplated by the Merger Agreement and related agreements described in this proxy statement/prospectus. Please see the section entitled “ Proposal 1 — The Business Combination Proposal”; •a proposal to approve and adopt the Proposed Charter to replace the Existing Charter and to adopt the Proposed Bylaws. Please see the section entitled “ Proposal 2 — The Charter Proposal”; •a proposal to consider and vote upon, on a non -bindingadvisory basis, proposals to approve certain governance provisions contained in the Proposed Charter. Please see the section entitled “ Proposal 3 — The Governance Proposals”; •a proposal to approve, for purposes of complying with the applicable provisions of Nasdaq Listing Rule 5635, the issuance of more than 20% of NorthView’s issued and outstanding shares of NorthView Common Stock in connection with the Business Combination. Please see the section entitled “ Proposal 4 — The Nasdaq Proposals”; •a proposal to elect five (5) individuals as directors to the New Profusa Board, effective immediately upon the Closing of the Business Combination, until their respective successor is duly elected and qualified, or until their earlier resignation, removal or death. Please see the section entitled “ Proposal 5 — The Director Election Proposal”; •a proposal to approve the Equity Incentive Plan. Please see the section entitled “ Proposal 6 — The Equity Incentive Plan Proposal”; •a proposal to approve the ESPP. Please see the section entitled “ Proposal 7 — The ESPP Proposal”; and •a proposal to adjourn the Special Meeting to a later date or dates, if necessary, to