Company: PFSA
Filing Date: 2025-09-17
Form Type: S-1/A
Source: 0001213900-25-088333
Chunk: 381

Company: Profusa, Inc.
Filing Date: 2025-09-17
Form: S-1/A
Chunk 381
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 it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how to allocate resources and assess performance.

The CODM assesses performance for the single segment and decides how to allocate resources based on net loss that also is reported on the statement of operations as net loss. The measure of segment assets is reported on the balance sheet as total assets.

|                 |     |   |     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