Company: PFSA
Filing Date: 2025-08-11
Form Type: S-1
Source: 0001213900-25-073872
Chunk: 383

Company: Profusa, Inc.
Filing Date: 2025-08-11
Form: S-1
Chunk 383
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 |   |
| Fair value of Common stock |     | $ |      12.43 |   |     | $ |        12.12 |   |

The key inputs into the Monte Carlo simulation model for the securities purchase agreement were as follows at March 31, 2025 and December 31, 2024:

|                            |     | March 31, 2025 |            |   |     | December 31, 
 2024         |
|:---------------------------|:----|:---------------|-----------:|:--|:----|:-------------|
| Input                      |     |                |            |   |     |              |
| Risk-free interest rate    |     |                |       3.94 | % |     | —            |
| Expected term (years)      |     |                |       1.67 |   |     | —            |
| Expected volatility        |     |                | De minimis | % |     | —            |
| Exercise price             |     | $              |      11.50 |   |     | —            |
| Fair value of Common stock |     | $              |      12.10 |   |     | —            |

F-100

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

The following table provides a summary of the changes in the fair value of the Company’s Level 3 financial instruments that are measured at fair value on a recurring basis for the three months ended March 31, 2025 and 2024:

|                                             |     | Private   
 Placement 
 Warrants  |         |     | Representative’s 
 Warrants         |        |     | Warrant   
 Liability |         |
|:--------------------------------------------|:----|:----------|--------:|:----|:-----------------|-------:|:----|:----------|--------:|
| Fair value at December 31, 2024             |     | $         | 293,900 |     | $                | 22,770 |     | $         | 316,670 |
| Change in fair value of warrant liabilities |     |           | 146,950 |     |                  | 11,385 |     |           | 158,335 |
| Fair value at March 31, 2025                |     | $         | 440,850