Company: PFSA
Filing Date: 2025-02-12
Form Type: S-4/A
Source: 0001213900-25-012354
Chunk: 517

Company: Profusa, Inc.
Filing Date: 2025-02-12
Form: S-4/A
Chunk 517
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 within fiscal years beginning after December 15, 2024. The Company is currently evaluating the impact of adopting ASU 2023 -07.

In December 2023, the FASB issued ASU No. 2023 -09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023 -09”), which will require the Company to disclose specified additional information in its income tax rate reconciliation and provide additional information for reconciling items that meet a quantitative threshold. ASU 2023 -09will also require the Company to disaggregate its income taxes paid disclosure by federal, state and foreign taxes, with further disaggregation required for significant individual jurisdictions. ASU 2023 -09will become effective for annual periods beginning after December 15, 2024. The Company is still reviewing the impact of ASU 2023 -09.

Management does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s condensed consolidated financial statements.

F-17 NORTHVIEW ACQUISITION CORPORATION
NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS Note 3 — Initial Public Offering Public Units On December 22, 2021, the Company sold 18,975,000Units, (which included 2,475,000Units issued pursuant to the full exercise of the over -allotmentoption) at a purchase price of $ 10.00per Unit. Each unit that the Company is offering has a price of $ 10.00and consists of oneshare of common stock, oneright, and one -halfof oneredeemable warrant. Each right entitles the holder thereof to receive one -tenth(1/10) of oneshare of common stock upon the consummation of an initial business combination. Each whole warrant entitles the holder thereof to purchase oneshare of common stock at a price of $ 11.50per share, subject to adjustment as described herein. Public Warrants Each whole warrant entitles the holder to purchase oneshare of common stock at a price of $ 11.50per share, subject to adjustment as discussed herein. In addition, if (x) the Company issues additional shares of common stock or equity -linkedsecurities for capital raising purposes in connection with the closing of the initial Business Combination at an issue price or effective issue price of less than $