Company: PFSA
Filing Date: 2025-10-29
Form Type: 424B3
Source: 0001213900-25-103174
Chunk: 388

Company: Profusa, Inc.
Filing Date: 2025-10-29
Form: 424B3
Chunk 388
---
 performance
and making key decisions regarding resource allocation, the CODM reviews several key metrics included in net (loss) income and total assets,
which include the following:

|               |     |   |      For the 
   Year Ended 
 December 31, 
         2024 |     |   |      For the 
   Year Ended 
 December 31, 
         2023 |
|:--------------|:----|:--|-------------:|:----|:--|-------------:|
| Trust Account |     | $ |    8,330,835 |     | $ |   10,873,406 |
| Cash          |     | $ |       16,204 |     | $ |        4,519 |

|                                      |     |   |      For the 
   Year Ended 
 December 31, 
         2024 |   |     |   |      For the 
   Year Ended 
 December 31, 
         2023 |   |
|:-------------------------------------|:----|:--|-------------:|:--|:----|:--|-------------:|:--|
| General and administrative expenses  |     | $ |   (1,351,038 | ) |     | $ |   (1,508,683 | ) |
| Interest earned on the Trust Account |     | $ |      425,416 |   |     | $ |    2,248,538 |   |

<div align='center'>F-78

NORTHVIEW ACQUISITION CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</div>

Note 10 — Segment Information
(cont.)

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 period. The CODM also reviews general and administrative costs to manage, maintain and enforce all contractual agreements
to ensure costs are aligned with all agreements and budget.

Note 11 — Subsequent Events

The Company evaluated subsequent
events and transactions that occurred after the balance sheet date up to the date that the consolidated financial statements were issued