Company: PFSA
Filing Date: 2025-08-25
Form Type: 424B3
Source: 0001213900-25-080387
Chunk: 328

Company: Profusa, Inc.
Filing Date: 2025-08-25
Form: 424B3
Chunk 328
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 maturity of three months or less when purchased to be cash equivalents. The Company did not have any cash equivalents as of December 31, 2024 and 2023. Cash and Marketable Securities Held in Trust Account At December31, 2024, substantially all of the assets held in the Trust Account were held in an interest -bearingdemand deposit account at a bank and at December 31, 2023, substantially all of the assets held in the Trust Account were held in U.S. Treasury Bills. All of the Company’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the consolidated balance sheets at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of investments held in the Trust Account are shown in the accompanying statements of operations. The estimated fair values of investments held in the Trust Account are determined using available market information. During the year ended December31, 2024, pursuant to the trust agreement dated as of December 20, 2021 between the Company and Continental Stock Transfer & Trust Company (“CST”), the trustee of the Trust Account, $204,459 of interest income from the Trust Account was withdrawn by the Company for the payment of franchise and income taxes. F-66

NORTHVIEW ACQUISITION CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Note 2 — Summary of Significant Accounting Policies (cont.) During the year ended December31, 2023, pursuant to the trust agreement dated as of December 20, 2021 between the Company and Continental Stock Transfer & Trust Company (“CST”), the trustee of the Trust Account, $1,192,438 of interest income from the Trust Account was withdrawn by the Company for the payment of franchise and income taxes.

|                     |     |   |   Fair Value 
        as of 
 December 31, 
         2024 |     |   |   Fair Value 
        as of 
 December 31, 
         2023 |
|:--------------------|:----|:--|-------------:|:----|:--|-------------:|
| Cash                |     | $ |    8,330,835 |     | $ |        1,406 |
| U.S. Treasury Bills |     |   |            — |     |   |   10,872,000 |
|                     |     | $ |    8,330,835 |     | $ |   10,873