Company: PFSA
Filing Date: 2025-08-22
Form Type: S-1/A
Source: 0001213900-25-079829
Chunk: 354

Company: Profusa, Inc.
Filing Date: 2025-08-22
Form: S-1/A
Chunk 354
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 31, 2022             |     | $         |  377,857 |   |     | $                |  29,274 |   |     | $         |  407,131 |   |
| Change in fair value of warrant liabilities |     |           | (311,729 | ) |     |                  | (24,151 | ) |     |           | (335,880 | ) |
| Fair value at December 31, 2023             |     | $         |   66,128 |   |     | $                |   5,123 |   |     | $         |   71,251 |   |

|                                                     |     | Convertible 
 Promissory  
 Note        |           |
|:----------------------------------------------------|:----|:------------|----------:|
| Fair value at December 31, 2023                     |     | $           |   944,118 |
| Principal borrowing                                 |     |             |   797,981 |
| Change in fair value of convertible promissory note |     |             | 7,165,953 |
| Fair value at December 31, 2024                     |     | $           | 8,908,052 |

F-77

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

| Fair value at December 31, 2022                     |     | Convertible 
 Promissory  
 Note        |         — |   |
|:----------------------------------------------------|:----|:------------|----------:|:--|
| Principal borrowing                                 |     |             | 1,121,815 |   |
| Change in fair value of convertible promissory note |     |             |  (177,697 | ) |
| Fair value at December 31, 2023                     |     | $           |   944,118 |   |

The fair value of the Company’s convertible promissory note is valued using a compound option formula on the convertible feature and a present value of the host contract. The valuation technique requires inputs that are both unobservable and significant to the overall fair value measurement. These inputs reflect management’s own assumption about the assumptions a market participant would use in pricing the working capital loan.

The convertible promissory note was classified within Level 3 of the fair value hierarchy due to the use of unobservable inputs. Inherent in pricing models