Company: PFSA
Filing Date: 2025-10-29
Form Type: 424B3
Source: 0001213900-25-103174
Chunk: 99

Company: Profusa, Inc.
Filing Date: 2025-10-29
Form: 424B3
Chunk 99
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 three years; or (iv) the date on which we
are deemed to be a large accelerated filer under applicable SEC rules.

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We expect that we will remain
an emerging growth company for the foreseeable future but cannot retain our emerging growth company status indefinitely and will no longer
qualify as an emerging growth company on or before December 31, 2026. References herein to “emerging growth company”
have the meaning associated with it in the JOBS Act.

For so long as we remain an
emerging growth company, we are permitted and intend to rely on exemptions from specified disclosure requirements that are applicable
to other public companies that are not emerging growth companies. These exemptions include:

| ● | being permitted to provide only two years of audited financial statements, in addition to any required                            
 unaudited interim financial statements, with correspondingly reduced “Management’s Discussion and Analysis of Financial Condition 
 and Results of Operations” disclosure;                                                                                            |

| ● | not being required to comply with the requirement of auditor attestation of our internal controls over 
 financial reporting;                                                                                   |

| ● | not being required to comply with any requirement that may be adopted by the Public Company Accounting                           
 Oversight Board regarding mandatory audit firm rotation or a supplement to the auditor’s report providing additional information 
 about the audit and the financial statements;                                                                                    |

| ● | reduced disclosure obligations regarding executive compensation; and |

| ● | not being required to hold a nonbinding advisory vote on executive compensation and stockholder approval 
 of any golden parachute payments not previously approved.                                                |

For as long as we continue
to be an emerging growth company, we expect that we will take advantage of the reduced disclosure obligations available to us as a result
of that classification. We have taken advantage of certain of those reduced reporting burdens in this prospectus. Accordingly, the information
contained herein may be different than the information you receive from other public companies in which you hold stock.

An emerging growth company
can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with
new or revised accounting standards. This allows an emerging growth company to delay the adoption of certain accounting standards until
those standards would otherwise apply to private companies. We have irrevocably elected to avail ourselves of this extended transition
period and, as a result, we will not be required to adopt new or revised accounting standards on the dates on which adoption of such standards
is required for other public