Company: PFSA
Filing Date: 2025-09-17
Form Type: S-1/A
Source: 0001213900-25-088333
Chunk: 133

Company: Profusa, Inc.
Filing Date: 2025-09-17
Form: S-1/A
Chunk 133
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 closing of the Business Combination. EE.To account for the Profusa Senior Secured Working Capital Loan interest at 12.0% during the year ended December 31, 2024, for the portion not already accounted for in accrued interest. All Profusa Senior Secured Working Capital Loan interest was accounted for as of June30, 2025 in Tickmark BB for the period. No new notes were issued between June30, 2025 and the closing of the Business Combination on July11, 2025. FF.Represents the accrual of estimated Transaction related costs incurred by NorthView after June30, 2025 and December 31, 2024, respectively. GG. Represents issuance of the Milestone Earnout Rights and Profusa Inducement Recoupment Earnout Rights to the equity holders of Profusa, which are treated as dividend distributions and recorded in additional paid -incapital. Earnout right represents a right to receive shares in future upon meeting certain earnout targets. The issuance date fair values of Milestone Earnout Rights and Profusa Inducement Recoupment Earnout Rights was determined using Monte Carlo Simulation approach. The Company estimated the vesting and payoff of the Milestone Earnout Shares and the Inducement Shares related to Milestone I Event and Milestone II Event for each simulated stock price path, and the vesting and payoff of the Milestone Earnout Shares related to Milestone III Event and Milestone IV Event for each simulated revenue path and the correlated stock price path. The fair value is then determined by averaging the payoff across all simulated paths and discounting it to the valuation date. HH. Reflects transaction costs incurred in excess of proceeds. II.To account for the PIPE Investors interest at 10% related to the first tranche of the PIPE Convertible Note. JJ.To account for the warrant expense associated to the 900,000 warrants issued to Ascent associated with the ELOC Registration Rights Agreement, calculated based on the warrant fair value on the warrant agreement date. KK. Represents elimination of the changes in the fair value of Northview’s Securities Purchase Agreement upon the closing of the Business Combination. 83

5. Net Loss per Share Represents the net loss per share calculated using the historical weighted average shares outstanding, and the issuance of additional shares in connection with the Business Combination, assuming the shares were outstanding since January 1, 2024. As the Business Combination and related transactions are being reflected as if they had occurred at the beginning of January 1,