Company: PFSA
Filing Date: 2025-02-12
Form Type: S-4/A
Source: 0001213900-25-012354
Chunk: 550

Company: Profusa, Inc.
Filing Date: 2025-02-12
Form: S-4/A
Chunk 550
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            |     |        |           |
| Allocation of net income                |     | $                  |   562,049 |     | $      |   599,861 |     | $                  |  5,627,425 |     | $      | 1,540,313 |
| Denominator:                            |     |                    |           |     |        |           |     |                    |            |     |        |           |
| Weighted-average shares outstanding     |     |                    | 4,866,356 |     |        | 5,193,750 |     |                    | 18,975,000 |     |        | 5,193,750 |
| Basic and diluted net income per share  |     | $                  |      0.12 |     | $      |      0.12 |     | $                  |       0.30 |     | $      |      0.30 |

F-40

NORTHVIEW ACQUISITION CORPORATION Notes to Consolidated Financial Statements Note 2 — Summary of Significant Accounting Policies (cont.)

Common Stock Subject to Possible Redemption

The Company’s common stock sold as part of the Units in the IPO (“public common stock”) contain a redemption feature which allows for the redemption of such public shares in connection with the Company’s liquidation, or if there is a stockholder vote or tender offer in connection with the Company’s initial Business Combination. In accordance with ASC 480-10-S99, the Company classifies public common stock outside of permanent equity as the redemption provisions are not solely within the control of the Company. The public common stock was issued with other freestanding instruments (i.e., Public Warrants) and as such, the initial carrying value of public common stock classified as temporary equity was the allocated proceeds determined in accordance with ASC 470-20.

As of December 31, 2023 and 2022, the amount of public common stock reflected on the consolidated balance sheets is reconciled in the following table:

| Gross proceeds                                          |     | $ |  189,750,000 |   |
| Less:                                                   |     |   |              |   |
| Proceeds allocated to Public Warrants                   |     |   |   (4,204,248 | ) |
| Common stock issuance costs                             |     |   |   (7,701,178 | ) |
| Plus:                                                   |     |   |              |   |
| Accretion of