Company: PFSA
Filing Date: 2025-08-11
Form Type: S-1
Source: 0001213900-25-073872
Chunk: 327

Company: Profusa, Inc.
Filing Date: 2025-08-11
Form: S-1
Chunk 327
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, the amount of public common stock reflected on the consolidated balance sheets is reconciled in the following table:

| Contingently redeemable common stock, December 31, 2022 |     |   |  193,525,484 |   |
| Less:                                                   |     |   |              |   |
| Partial redemption                                      |     |   | (186,410,914 | ) |
| Plus:                                                   |     |   |              |   |
| Accretion of redeemable common stock                    |     |   |    2,137,638 |   |
| Contingently redeemable common stock, December 31, 2023 |     | $ |    9,252,208 |   |
| Less:                                                   |     |   |              |   |
| Partial redemption                                      |     |   |   (1,683,800 | ) |
| Plus:                                                   |     |   |              |   |
| Accretion of redeemable common stock                    |     |   |      768,980 |   |
| Contingently redeemable common stock, December 31, 2024 |     | $ |    8,337,388 |   |

Recently Issued Accounting Standards

In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The amendments in this ASU require disclosures, on an annual and interim basis, of significant segment expenses that are regularly provided to the chief operating officer decision maker (“CODM”), as well as the aggregate amount of other segment items included in the reported measure of segment profit or loss. The ASU requires that a public entity disclose the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. Public entities will be required to provide all annual disclosures currently required by Topic 280 in interim periods, and

F-65 NORTHVIEW ACQUISITION CORPORATION
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Note 2 — Summary of Significant Accounting Policies (cont.) entities with a single reportable segment are required to provide all the disclosures required by the amendments in this ASU and existing segment disclosures in Topic 280. This ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15,