Company: PFSA
Filing Date: 2025-02-12
Form Type: S-4/A
Source: 0001213900-25-012354
Chunk: 559

Company: Profusa, Inc.
Filing Date: 2025-02-12
Form: S-4/A
Chunk 559
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 to waive their redemption rights with respect to such shares in connection with the completion of the initial Business Combination and (ii) to waive their rights to liquidating distributions from the Trust Account with respect to such shares if the Company fails to complete its initial Business Combination within the Combination Period. The fair value of the Representative’s Shares issued are recognized as offering costs directly attributable to F-45

NORTHVIEW ACQUISITION CORPORATION Notes to Consolidated Financial Statements Note 6 — Commitments and Contingencies (cont.)

the issuance of an equity contract to be classified in equity and are recorded as a reduction of equity (see Note 1).

|                                       |     | December 22, 
 2021         |       |   |
|:--------------------------------------|:----|:-------------|------:|:--|
| Input                                 |     |              |       |   |
| Risk-free interest rate               |     |              |  0.76 | % |
| Expected term (years)                 |     |              |  2.27 |   |
| Expected volatility                   |     |              |  11.4 | % |
| Stock price                           |     | $            | 10.00 |   |
| Fair value of Representative’s Shares |     | $            |  7.93 |   |

Representative’s Warrants

The Company granted to I-Bankers and Dawson James (and/or their designees) warrants (which included warrants issued pursuant to the full exercise of the over-allotment option) exercisable at $ per share (or an aggregate exercise price of $) at the closing of the IPO. The Representative Warrants issued are recognized as derivative liabilities in accordance with ASC 815-40 and recorded as liabilities at fair value each reporting period (see Notes 1 and 8). The warrants may be exercised for cash or on a cashless basis, at the holder’s option, at any time during the period commencing on the later of the first anniversary of the effective date of the registration statement of which the IPO forms a part and the closing of the initial Business Combination and terminating on the fifth anniversary of such effectiveness date. Notwithstanding anything to the contrary, I-Bankers and Dawson James have agreed that neither they nor their designees will be permitted to exercise the warrants after the anniversary of the effective date of the registration statement of which the IPO forms a part. The warrants and such shares purchased pursuant to the warrants have been deemed compensation by FINRA and are therefore subject