Company: PFSA
Filing Date: 2025-08-14
Form Type: 10-Q
Source: 0001213900-25-076861
Chunk: 131

Company: Profusa, Inc.
Filing Date: 2025-08-14
Form: 10-Q
Item: Part I, Item 8
Chunk 131
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 no market data exists, therefore requiring an entity to develop its own assumptions,
such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.

The following tables present information about
the Company’s assets and liabilities that are measured at fair value on June 30, 2025 and December 31, 2024, and indicates the
fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

    June 30, 2025  
    Quoted Prices In Active Markets (Level 1)  
    Significant Other Observable Inputs (Level 2)  
    Significant Other Unobservable Inputs (Level 3) 
  
    Assets: 

    Cash held in trust 
    $1,935,561  
    $1,274,549  
    $—  
    $— 
  
    Liabilities: 

    Warrant liabilities – Public Warrants 
    $3,795,000  
    $—  
    $3,795,000  
    $— 
  
    Warrant liabilities – Private Placement Warrants 
     2,939,000  
     —  
     —  
     2,939,000 
  
    Warrant liabilities – Representative’s Warrants 
     227,700  
     —  
     —  
     227,700 
  
    Convertible Promissory Note – Related Party 
     10,288,111  
     —  
     —  
     10,288,111 
  
    Securities Purchase Agreement 
     193,878  
     —  
     —  
     193,878 
  
    Total 
    $17,443,689  
    $—  
    $3,795,000  
    $13,648,689 

    December 31, 2024  
    Quoted Prices In Active Markets (Level 1)  
    Significant Other Observable Inputs (Level 2)  
    Significant Other Unobservable Inputs (Level 3) 
  
    Assets: 

    Cash held in trust 
    $8,330,835  
    $8,330,835  
    $—  
    $— 
  
    Liabilities: 

    Warrant liabilities – Public Warrants 
    $379,500  
    $