Company: PFSA
Filing Date: 2025-10-29
Form Type: 424B3
Source: 0001213900-25-103174
Chunk: 438

Company: Profusa, Inc.
Filing Date: 2025-10-29
Form: 424B3
Chunk 438
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 determined that there is only one reportable segment.

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. When evaluating the Company’s performance
and making key decisions regarding resource allocation, the CODM reviews several key metrics included in net loss and total assets, which
include the following:

|                 |     |   |     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 |     | $ |            — |

<div align='center'>F-107

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

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