Company: PFSA
Filing Date: 2025-02-12
Form Type: S-4/A
Source: 0001213900-25-012354
Chunk: 546

Company: Profusa, Inc.
Filing Date: 2025-02-12
Form: S-4/A
Chunk 546
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 Gains |     |   | Gross      
 Unrealized 
 Losses     |     |   |   Fair Value 
        as of 
 December 31, 
         2022 |
|:--------------------|:----|:--|-------------:|:----|:--|-----------:|:----|:--|:-----------|:----|:--|-------------:|
| Cash                |     | $ |        1,034 |     | $ |          — |     | $ | —          |     | $ |        1,034 |
| U.S. Treasury Bills |     |   |  194,223,748 |     |   |     43,626 |     |   | —          |     |   |  194,267,374 |
|                     |     | $ |  194,224,782 |     | $ |     43,626 |     | $ | —          |     | $ |  194,268,408 |

Effective January 1, 2023, the Company changed its accounting policy for the investments in trust to the fair value method.

At December 31, 2023, substantially all of the assets held in the Trust Account were held in U.S. Treasury Bills. All of the Company’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the consolidated balance sheets at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of investments held in the Trust Account are shown in the accompanying statements of operations.

|                     |     | Fair Value   
 as of        
 December 31, 
 2023         |            |
|:--------------------|:----|:-------------|-----------:|
| Cash                |     | $            |      1,406 |
| U.S. Treasury Bills |     |              | 10,872,000 |
|                     |     | $            | 10,873,406 |

On December 21, 2023, the Company held a special meeting of stockholders to vote on extending the Combination Period. As a result, the Company has extended the Combination Period from December 22, 2023 to March 22, 2024. In connection with the extension, shares of the Company’s common stock were redeemed, with shares of Common Stock remaining outstanding after the Redemption; shares of Common

F-38 NORTHVIEW ACQUISITION CORPORATION Notes to Consolidated Financial Statements Note