Company: PFSA
Filing Date: 2025-08-25
Form Type: 424B3
Source: 0001213900-25-080387
Chunk: 144

Company: Profusa, Inc.
Filing Date: 2025-08-25
Form: 424B3
Chunk 144
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 H.Represents payment of Northview accrued offering costs and expenses. I.Represents payment of direct and incremental transaction costs incurred by NorthView of approximately $1.6 million in advisory, banking, printing, legal, and accounting fees and other transaction related expenses in connection with the Merger and PIPE Subscription Agreement. J.Elimination of transactions between the two companies. K.Reflects exchange of Profusa’s Series A Convertible Preferred Stock for common stock of Profusa with $0.0001 par value. L.Reflects exchange of Profusa’s Series B Convertible Preferred Stock for common stock of Profusa with $0.0001 par value. M.Reflects exchange of Profusa’s Series C/C1 Convertible Preferred Stock for common stock of Profusa with $0.0001 par value. N.Reflects conversion of Senior Notes and Senior Bridge Notes into 6,819,763 shares of Profusa in accordance with their terms. O.Reflects conversion of Junior Notes into 2,801,697shares of Profusa in accordance with their terms. P.Reflects the remaining redemptions in the trust to settle all balances due to redeeming shareholders. Q.Represents reclassification of Profusa’s transaction costs incurred in excess of proceeds received from additional paid -incapital to accumulated deficit. R.Represents issuance of shares in New Profusa upon conversion of Northview’s convertible loan at the Closing of the Merger. The balance of the note was $1,919,796, which was fair value adjusted on the balance sheet to $10,288,111 is included in the pro forma at the current balance as no interest accrues on this note and was converted into 863,908shares of New Profusa, at an as converted price of $2.22 per share. S.Reflects the impact from the minimum number of warrants issuable to Ascent according to the ELOC Registration Rights Agreement. The warrants are equity classified and recorded at their fair value on the agreement date. U.Reflects the impact from the minimum number of warrants issuable to Ascent according to the ELOC Registration Rights Agreement. The warrants are equity classified and recorded at their fair value on the agreement date. 91 Transaction Accounting Adjustments to Unaudited Pro Forma Condensed Combined Statements of Operations The Transaction Accounting Adjustments included in the unaudited pro forma condensed combined statements of operations for the six months ended June30, 2025 and the year ended December 31