Company: PFSA
Filing Date: 2025-02-12
Form Type: S-4/A
Source: 0001213900-25-012354
Chunk: 511

Company: Profusa, Inc.
Filing Date: 2025-02-12
Form: S-4/A
Chunk 511
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, 2024, substantially all of the assets held in the Trust Account were held in an interest -bearingdemand deposit account at a bank and at December 31, 2023, substantially all of the assets held in the Trust Account were held in U.S. Treasury Bills. All of the Company’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the consolidated balance sheets at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of investments held in the Trust Account are shown in the accompanying statements of operations. The estimated fair values of investments held in the Trust Account are determined using available market information.

|                     |     |   |    Fair Value 
         as of 
 September 30, 
          2024 |     |   |   Fair Value 
        as of 
 December 31, 
         2023 |
|:--------------------|:----|:--|--------------:|:----|:--|-------------:|
| Cash                |     | $ |     8,697,288 |     | $ |        1,406 |
| U.S. Treasury Bills |     |   |             — |     |   |   10,872,000 |
|                     |     | $ |     8,697,288 |     | $ |   10,873,406 |

On December 21, 2023, the Company held a special meeting of stockholders to vote on extending the Combination Period. As a result, the Company extended the Combination Period from December 22, 2023 to March 22, 2024, which was later extended to September 22, 2024. In connection with the extension, 140,663shares of the Company’s common stock were redeemed. In January 2024, $ 1,565,078was paid from the Trust Account to redeeming stockholders in connection with the extension. As a result, the Company recorded a liability of $ 1,565,078as common stock to be redeemed and reduced common stock subject to possible redemption as of December 31, 2023

F-14 NORTHVIEW ACQUISITION CORPORATION
NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS Note 2 — Significant Accounting Policies (cont.) on the balance sheet. Additionally, as part of the adjustment of common stock subject to possible redemption, the Company classified $ 1,565,