Company: PFSA
Filing Date: 2025-10-29
Form Type: 424B3
Source: 0001213900-25-103174
Chunk: 362

Company: Profusa, Inc.
Filing Date: 2025-10-29
Form: 424B3
Chunk 362
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 of a Business Combination, (iii) the nature
and amount of any “PIPE” or other equity issuances in connection with a Business Combination (or otherwise issued not in
connection with a Business Combination but issued within the same taxable year of a Business Combination) and (iv) the content of
regulations and other guidance from the Treasury. The foregoing could cause a reduction in the cash available on hand to complete a Business
Combination and in the Company’s ability to complete a Business Combination.

<div align='center'>F-63

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

Note 1 — Description of Organization and Business Operations (cont.)

On March 22, 2023 and
December 21, 2023, the Company’s stockholders redeemed 18,000,868 and 140,663 shares, respectively, for a total of $184,845,836
and $1,565,078, respectively. On March 26, 2024, the Company’s stockholders redeemed 95,394 shares for a total of $1,088,361.
On September 30, 2024, the Company’s stockholders redeemed 50,556 shares for a total of $595,439. The Company determined that
an excise tax liability should be recorded due to the redeemed shares. As of December 31, 2024, the Company has a charge to stockholders’
deficit of $1,880,944 of excise tax liability, including $16,838 charged during the year ended December 31, 2024, calculated as 1% of
the value of shares redeemed.

On July 3, 2024, the Treasury
issued final regulations with respect to the procedure and administration of the Excise Tax. These regulations provided that the filing
and payment deadline for any liability incurred during the period from January 1, 2023 to December 31, 2023 would be October 31,
2024. As of December 31, 2024 and the date of this report, the excise tax was not paid and recorded as excise tax payable. Any amount
of such Excise Tax not paid in full, could be subject to additional interest and penalties which are currently estimated at 7% interest
per annum and a 5% underpayment penalty per month or portion of a month up to 25% of the total liability for any amount