Company: PFSA
Filing Date: 2025-09-17
Form Type: S-1/A
Source: 0001213900-25-088333
Chunk: 378

Company: Profusa, Inc.
Filing Date: 2025-09-17
Form: S-1/A
Chunk 378
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----|:--|------------:|:----|:--|-------------:|
| Assets:                                          |     |   |              |     |   |           |     |   |             |     |   |              |
| Cash held in trust                               |     | $ |    8,330,835 |     | $ | 8,330,835 |     | $ |           — |     | $ |            — |
| Liabilities:                                     |     |   |              |     |   |           |     |   |             |     |   |              |
| Warrant liabilities – Public Warrants            |     | $ |      379,500 |     | $ |         — |     | $ |     379,500 |     | $ |            — |
| Warrant liabilities – Private Placement Warrants |     |   |      293,900 |     |   |         — |     |   |           — |     |   |      293,900 |
| Warrant liabilities – Representative’s Warrants  |     |   |       22,770 |     |   |         — |     |   |           — |     |   |       22,770 |
| Convertible Promissory Note – Related Party      |     |   |    8,908,052 |     |   |         — |     |   |           — |     |   |    8,908,052 |
| Total                                            |     | $ |    9,604,222 |     | $ |         — |     | $ |     379,500 |     | $ |    9,224,722 |

The Public Warrants, the Private Placement Warrants and the Representative’s Warrants were accounted for as liabilities in accordance with ASC 815-40 and are presented within liabilities on the condensed consolidated balance sheets. The warrant liabilities are measured at fair value at inception and on a recurring basis, with changes in fair value presented within change in fair value of warrant liabilities in the condensed consolidated statements of operations.

F-105

NORTHVIEW ACQUISITION CORPORATION
NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS Note 8 — Fair Value Measurements (cont.)

The Company utilized a Monte Carlo simulation model for the initial valuation of the Public Warrants. The subsequent measurement of the Public Warrants at June 30, 2025 and December 31, 2024 was classified