Company: PFSA
Filing Date: 2025-02-12
Form Type: S-4/A
Source: 0001213900-25-012354
Chunk: 532

Company: Profusa, Inc.
Filing Date: 2025-02-12
Form: S-4/A
Chunk 532
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 due to the use of unobservable inputs. Inherent in pricing models are assumptions related to expected share -pricevolatility, expected life and risk -freeinterest rate. The Company estimates the volatility of its common stock based on historical volatility that matches the expected remaining life of the note. The risk -freeinterest rate is based on the U.S. Treasury zero -couponyield curve on the grant date for a maturity similar to the expected remaining life of the note. The expected life of the note is assumed to be equivalent to their remaining contractual term. Note 9 — Subsequent Events The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the unaudited condensed consolidated financial statements were issued. Based on the Company’s review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the unaudited condensed consolidated financial statements, except as disclosed in Note 1 and below. On December20, 2024, NorthView received a delisting determination letter from Nasdaq as the 36 -monthanniversary from its IPO has passed on December27, 2024, and NorthView’s securities were suspended from trading and delisted from Nasdaq. As of the same date, NorthView’s securities started being quoted on OTC Pink. There could be substantial risks to NorthView and New Profusa the as a result of NorthView’s non -compliancewith this rule. See “ Risk Factors — Risks Related to NorthView and the Business Combination.” This could have significant material adverse consequences on us and our securities, including that it will negatively impact our ability to complete a business combination, will limit investors’ ability to make transactions in our securities and could subject us to additional trading restrictions. On January19, 2025, NorthView, I -Bankersand Dawson James modified the Business Combination Marketing Agreement such that the Business Combination Fee will be $ 2,000,000, payable in cash. On February11, 2025, the parties to the Merger Agreement entered into an Amendment No. 4 to the Merger Agreement (“Amendment No. 4 to the Merger Agreement”) pursuant to which the parties agreed to revise the Company Reference Value to adjust for financing proceeds that could be received by Profusa prior to the Business Combination, along with debt conversions and incentive shares being issued. F-27 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Stockholders and Board of Directors of
Northview Acquisition Corporation Opinion on the Financial