Company: PFSA
Filing Date: 2025-08-11
Form Type: S-1
Source: 0001213900-25-073872
Chunk: 381

Company: Profusa, Inc.
Filing Date: 2025-08-11
Form: S-1
Chunk 381
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 Level 2 or Level 3. These tiers include: •Level1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets; •Level2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and F-98

NORTHVIEW ACQUISITION CORPORATION
NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS Note 8 — Fair Value Measurements (cont.)

•Level3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.

The following tables present information about the Company’s assets and liabilities that are measured at fair value on March 31, 2025 and December 31, 2024, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

|                                                  |     |   |  March 31, 
       2025 |     |   | Quoted Prices 
     In Active 
       Markets 
     (Level 1) |     |   |      Significant 
            Other 
       Observable 
 Inputs (Level 2) |     |   |      Significant 
            Other 
     Unobservable 
 Inputs (Level 3) |
|:-------------------------------------------------|:----|:--|-----------:|:----|:--|--------------:|:----|:--|-----------------:|:----|:--|-----------------:|
| Assets:                                          |     |   |            |     |   |               |     |   |                  |     |   |                  |
| Cash and marketable securities held in trust     |     | $ |  1,920,401 |     | $ |     1,920,401 |     | $ |                — |     | $ |                — |
| Liabilities:                                     |     |   |            |     |   |               |     |   |                  |     |   |                  |
| Warrant liabilities – Public Warrants            |     | $ |    569,250 |     | $ |             — |     | $ |          569,250 |     | $ |                — |
| Warrant liabilities – Private Placement W