Company: PFSA
Filing Date: 2025-05-15
Form Type: 424B3
Source: 0001213900-25-044417
Chunk: 541

Company: Profusa, Inc.
Filing Date: 2025-05-15
Form: 424B3
Chunk 541
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 classified within Level 3 of the fair value hierarchy due to the use of unobservable inputs. Inherent in pricing models are assumptions related to expected share -pricevolatility, expected life and risk -freeinterest rate. The Company estimates the volatility of its common stock based on historical volatility that matches the expected remaining life of the warrants.

F-23

NORTHVIEW ACQUISITION CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Note 8 — Fair Value Measurements (cont.) The risk -freeinterest rate is based on the U.S. Treasury zero -couponyield curve on the grant date for a maturity similar to the expected remaining life of the warrants. The expected life of the warrants is assumed to be equivalent to their remaining contractual term. The key inputs into the Monte Carlo simulation model for the warrant liabilities were as follows at December 31, 2024 and 2023:

|                            |     |   | December 31, 
         2024 |   |     |   | December 31, 
         2023 |   |
|:---------------------------|:----|:--|-------------:|:--|:----|:--|-------------:|:--|
| Input                      |     |   |              |   |     |   |              |   |
| Risk-free interest rate    |     |   |         4.18 | % |     |   |         5.06 | % |
| Expected term (years)      |     |   |         0.89 |   |     |   |         0.71 |   |
| Expected volatility        |     |   |   De minimis | % |     |   |   De minimis | % |
| Exercise price             |     | $ |        11.50 |   |     | $ |        11.50 |   |
| Fair value of Common stock |     | $ |        12.12 |   |     | $ |        11.16 |   |

The key inputs into the Monte Carlo simulation model for the convertible promissory note were as follows at December 31, 2024 and 2023:

|                            |     |   | December 31, 
         2024 |   |     |   | December 31, 
         2023 |   |
|:---------------------------|:----|:--|-------------:|:--|:----|:--|-------------:|:--