Company: PFSA
Filing Date: 2025-10-09
Form Type: S-1
Source: 0001213900-25-097860
Chunk: 373

Company: Profusa, Inc.
Filing Date: 2025-10-09
Form: S-1
Chunk 373
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ances against the fair market value of stock repurchases during the same taxable year. In addition, certain exceptions apply to the excise tax. Any redemption or other repurchase that occurs after December 31, 2022, in connection with a Business Combination, extension vote or otherwise, may be subject to the excise tax. Whether and to what extent the Company would be subject to the excise tax in connection with a Business Combination, extension vote or otherwise would depend on a number of factors, including (i) the fair market value of the redemptions and repurchases in connection with the Business Combination, extension or otherwise, (ii) the structure of a Business Combination, (iii) the nature and amount of any “PIPE” or other equity issuances in connection with a Business Combination (or otherwise issued not in connection with a Business Combination but issued within the same taxable year of a Business Combination) and (iv) the content of regulations and other guidance from the Treasury. The foregoing could cause a reduction in the cash available on hand to complete a Business Combination and in the Company’s ability to complete a Business Combination. F-89 NORTHVIEW ACQUISITION CORPORATION
NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS Note 1 — Description of Organization and Business Operations(cont.) On March 22, 2023 and December 21, 2023, the Company’s stockholders redeemed 18,000,868and 140,663shares, respectively, for a total of $ 184,845,836and $ 1,565,078, respectively. On March 26, 2024, the Company’s stockholders redeemed 95,394shares for a total of $ 1,088,361. On September 30, 2024, the Company’s stockholders redeemed 50,556shares for a total of $ 595,439. On March 26, 2025, the Company’s stockholders redeemed 532,958shares for a total of $ 6,510,830. On June 16, 2025, the Company’s stockholders redeemed 52,784shares for a total of $ 661,012. The Company determined that an excise tax liability should be recorded due to the redeemed shares. As of June 30, 2025 and December 31, 2024, the Company has a charge to stockholders’ deficit of $ 1,952,662and $ 1,880