Company: PFSA
Filing Date: 2025-02-12
Form Type: S-4/A
Source: 0001213900-25-012354
Chunk: 531

Company: Profusa, Inc.
Filing Date: 2025-02-12
Form: S-4/A
Chunk 531
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293,900 |   |     | $                |  22,770 |   |     | $         |  316,670 |   |

|                                                       |     | Convertible 
 Promissory  
 Note        |           |   |
|:------------------------------------------------------|:----|:------------|----------:|:--|
| Fair value at December 31, 2023                       |     | $           |   944,118 |   |
| Principal proceeds                                    |     |             |   378,185 |   |
| Change in fair value of convertible promissory note   |     |             |   (60,077 | ) |
| Fair value at March 31, 2024                          |     | $           | 1,262,226 |   |
| Proceeds received through convertible promissory note |     |             |   330,796 |   |
| Change in fair value of convertible promissory note   |     |             |   -66,021 |   |
| Fair value at June 30, 2024                           |     | $           | 1,527,001 |   |
| Proceeds received through convertible promissory note |     |             |    79,000 |   |
| Change in fair value of convertible promissory note   |     |             |   (14,621 | ) |
| Fair value at September 30, 2024                      |     | $           | 1,591,380 |   |

Transfers to/from Levels1, 2 and 3 are recognized at the end of the reporting period. There was a transfer out of Level 3 to Level 1 for the fair value of the Public Warrants when they began to trade separately from the Units during the three and six months ended March 31, 2022.

F-26 NORTHVIEW ACQUISITION CORPORATION
NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS Note 8 — Fair Value Measurements (cont.) The fair value of the Company’s working capital loan is valued using a compound option formula on the convertible feature and a present value of the host contract. The valuation technique requires inputs that are both unobservable and significant to the overall fair value measurement. These inputs reflect management’s own assumption about the assumptions a market participant would use in pricing the working capital loan. The convertible promissory note was classified within Level 3 of the fair value hierarchy at the measurement dates