Company: PFSA
Filing Date: 2025-08-22
Form Type: S-1/A
Source: 0001213900-25-079829
Chunk: 300

Company: Profusa, Inc.
Filing Date: 2025-08-22
Form: S-1/A
Chunk 300
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 make judgments and consider factors specific to the asset or liability. As of June 30, 2025 and December 31, 2024, the Company had no financial assets measured at fair value on a recurring basis.

:

|                                          |     | Fair value as of June 30, 2025 |   |     |         |   |     |         |       |     |       |       |
|:-----------------------------------------|:----|:-------------------------------|:--|:----|:--------|:--|:----|:--------|------:|:----|:------|------:|
|                                          |     | Level 1                        |   |     | Level 2 |   |     | Level 3 |       |     | Total |       |
| Liabilities:                             |     |                                |   |     |         |   |     |         |       |     |       |       |
| Convertible Notes at fair value          |     | $                              | — |     | $       | — |     | $       | 2,543 |     | $     | 2,543 |
| Total liabilities measured at fair value |     | $                              | — |     | $       | — |     | $       | 2,543 |     | $     | 2,543 |

F-39

PROFUSA, INC. AND SUBSIDIARY
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(UNAUDITED) Note 3 — Fair Value Measurement (cont.)

|                                          |     | Fair value as of December 31, 2024 |   |     |         |   |     |         |       |     |       |       |
|:-----------------------------------------|:----|:-----------------------------------|:--|:----|:--------|:--|:----|:--------|------:|:----|:------|------:|
|                                          |     | Level 1                            |   |     | Level 2 |   |     | Level 3 |       |     | Total |       |
| Liabilities:                             |     |                                    |   |     |         |   |     |         |       |     |       |       |
| Convertible Notes at fair value          |     | $                                  | — |     | $       | — |     | $       | 2,234 |     | $     | 2,234 |
| Total liabilities measured