Company: PFSA
Filing Date: 2025-10-29
Form Type: 424B3
Source: 0001213900-25-103174
Chunk: 358

Company: Profusa, Inc.
Filing Date: 2025-10-29
Form: 424B3
Chunk 358
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on redeemable equity instruments, which has been codified in ASC 480-10-S99, redemption provisions not solely within the control
of a company require common stock subject to redemption to be classified outside of permanent equity. Given that the Public Shares were
issued with other freestanding instruments (i.e., public warrants), the initial carrying value of common stock classified as temporary
equity was the allocated proceeds determined in accordance with ASC 470-20. The common stock is subject to ASC 480-10-S99.
If it is probable that the equity instrument will become redeemable, the Company has the option to either (i) accrete changes in
the redemption value over the period from the date of issuance (or from the date that it becomes probable that the instrument will become
redeemable, if later) to the earliest redemption date of the instrument or (ii) recognize changes in the redemption value immediately
as they occur and adjust the carrying amount of the instrument to equal the redemption value at the end of each reporting period. The
Company has elected to recognize the changes immediately.

<div align='center'>F-61

NORTHVIEW ACQUISITION CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</div>

Note 1 — Description of Organization and Business Operations (cont.)

The Sponsor, officers and directors
have agreed to (i) waive their redemption rights with respect to their Founder Shares and public shares in connection with the completion
of the initial Business Combination, (ii) waive their rights to liquidating distributions from the Trust Account with respect to
their Founder Shares if the Company fails to complete the initial Business Combination within the Combination Period (although they will
be entitled to liquidating distributions from the Trust Account with respect to any public shares they hold if the Company fails to complete
the Business Combination within such time period); and (iii) vote their Founder Shares and any public shares purchased during or
after the IPO in favor of the initial Business Combination.

The Company’s Sponsor
has agreed that it will be liable to the Company if and to the extent any claims by a vendor for services rendered or products sold to
the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amount
of funds in the Trust Account to below (i) $10.10 per public share or (ii) such lesser amount per public share held in the Trust
Account as of the date of the liquidation of the Trust Account due to