Company: PFSA
Filing Date: 2025-05-13
Form Type: S-4/A
Source: 0001213900-25-042224
Chunk: 348

Company: Profusa, Inc.
Filing Date: 2025-05-13
Form: S-4/A
Chunk 348
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 W -8, respectively. Holders potentially subject to withholding include “foreign financial institutions” (which is broadly defined for this purpose and in general includes investment vehicles) and certain other non -U.S. entities unless various U.S. information reporting and due diligence requirements (generally relating to ownership by U.S. persons of interests in or accounts with those entities) have been satisfied, or an exemption applies (typically certified as to by the delivery of a properly completed IRS Form W -8BEN-E). If FATCA withholding is imposed, a beneficial owner that is not a foreign financial institution generally will be entitled to a refund of any amounts withheld by filing a U.S. federal income tax return (which may entail significant administrative burden). Foreign financial institutions located in jurisdictions that have an intergovernmental agreement with the United States governing FATCA may be subject to different rules. Non -U.S. holders of NorthView Common Stock should consult their tax advisors regarding the effects of FATCA on a redemption of NorthView Common Stock and Non -U.S. holders of New Profusa Common Stock should consult their tax advisors regarding the effects of FATCA on their ownership of New Profusa Common Stock. 177

DILUTION TO NORTHVIEW’S STOCKHOLDERS The following table presents the net tangible book value per share at various redemption levels assuming various sources of material probable dilution (but excluding the effects of the Business Combination transaction itself):

|                                                                                 |     | Assuming No 
 Additional  
 Redemption  |            |   |     | Assuming   
 Maximum    
 Redemption |             |   |
|:--------------------------------------------------------------------------------|:----|:------------|-----------:|:--|:----|:-----------|------------:|:--|
| Offering Price per share of the Securities in the Initial Registered offering   |     | $           |         10 |   |     | $          |          10 |   |
| Net tangible book value, as adjusted(1)                                         |     | $           | (9,478,423 | ) |     | $          | (10,047,928 | ) |
| Total Shares, as adjusted(2)                                                    |     |             | 33,002,012 |   |     |            |  32,949,853 |   |
| Adjusted Net tangible book value per share as of December 31, 2024, as adjusted |     | $           |      (0.29 | ) |     |            |       (0.30 | ) |
| Dilution per