Company: PFSA
Filing Date: 2025-08-25
Form Type: 424B3
Source: 0001213900-25-080387
Chunk: 394

Company: Profusa, Inc.
Filing Date: 2025-08-25
Form: 424B3
Chunk 394
---
 statement of operations as net loss. The measure of segment assets is reported on the balance sheet as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics included in net loss and total assets, which include the following:

|                 |     |   |     As of 
  June 30, 
      2025 |     |   |        As of 
 December 31, 
         2024 |
|:----------------|:----|:--|----------:|:----|:--|-------------:|
| Trust Account   |     | $ | 1,935,561 |     | $ |    8,330,835 |
| Cash            |     | $ |         — |     | $ |       16,204 |
| Restricted Cash |     | $ |     1,751 |     | $ |            — |

F-108

NORTHVIEW ACQUISITION CORPORATION
NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS Note 9 — Segment Information (cont.)

|                                                                                |     | For the Three Months Ended 
                   June 30, |     |         |     | For the Six Months Ended 
                 June 30, |     |         |
|                                                                                |     |                       2025 |     |    2024 |     |                     2025 |     |    2024 |
| Formation and operating costs                                                  |     |                    967,084 |     | 253,130 |     |                1,550,665 |     | 723,971 |
| Interest income earned on cash and marketable securities held in Trust Account |     |                     15,159 |     | 108,520 |     |                   95,084 |     | 225,184 |

The key measures of segment profit or loss reviewed by our CODM are interest earned on the Trust Account and general and administrative expenses. The CODM reviews interest earned on the Trust Account to measure and monitor stockholder value and determine the most effective strategy of investment with the Trust Account funds while maintaining compliance with the trust agreement. General and administrative expenses are reviewed and monitored by the CODM to manage and forecast cash to ensure enough capital is available to complete a business combination within the business combination period. The CODM also reviews general and administrative costs to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget. Note 10