Company: PFSA
Filing Date: 2025-08-25
Form Type: 424B3
Source: 0001213900-25-080387
Chunk: 145

Company: Profusa, Inc.
Filing Date: 2025-08-25
Form: 424B3
Chunk 145
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, 2024 are as follows: AA. Represents the elimination of investment income related to the investments held in the NorthView Trust Account. BB.Represents elimination of interest expense related to Profusa’s Junior Notes, and the interest expense related to Profusa’s Senior Notes Senior Secured Notes, and Senior Bridge Notes which was incurred following the modification of the Senior Notes on September 27, 2022 which was accounted for as debt extinguishment. Interest expense incurred prior to the September 27, 2022 modification is not eliminated because prior to that date the Senior Notes did not contain conversion feature requiring conversion of the Senior Notes upon a merger with a SPAC. Accordingly, the Senior Notes were deemed to have been extinguished as of September 27, 2022, and re -issuedimmediately as new debt that is convertible upon the Merger. All expenses incurred with respect to the Senior Notes following the September 27, 2022 modification, including interest expense and gains or losses incurred with subsequent modifications of the Senior Notes, are eliminated. CC.Represents the income tax impact on the elimination of investment income related to the investments held in NorthView’s Trust Account. DD.Represents elimination of the changes in the fair value of Northview’s convertible loan upon the 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 Ind