Company: PFSA
Filing Date: 2025-05-13
Form Type: S-4/A
Source: 0001213900-25-042224
Chunk: 519

Company: Profusa, Inc.
Filing Date: 2025-05-13
Form: S-4/A
Chunk 519
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 types of activities, then the offer presented in this proxy statement/prospectus does not extend to you. The information contained in this proxy statement/prospectus speaks only as of the date of this proxy statement/prospectus unless the information specifically indicates that another date applies. 302

INDEX TO FINANCIAL STATEMENTS NorthView Acquisition Corporation 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-2        |
| Consolidated Financial Statements:                                       |     |            |
| Consolidated Balance Sheets                                              |     | F-3        |
| Consolidated Statements of Operations                                    |     | F-4        |
| Consolidated Statements of Changes in Stockholders’ Deficit              |     | F-5        |
| Consolidated Statements of Cash Flows                                    |     | F-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