Company: PFSA
Filing Date: 2025-08-29
Form Type: S-1
Source: 0001213900-25-082672
Chunk: 240

Company: Profusa, Inc.
Filing Date: 2025-08-29
Form: S-1
Chunk 240
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 2,235 |
| Total liabilities measured at fair value |     | $                                  | — |     | $       | — |     | $       | 2,235 |     | $     | 2,235 |

|                                     |     | Fair value as of December 31, 2023 |   |     |         |   |     |         |       |     |       |       |
|:------------------------------------|:----|:-----------------------------------|:--|:----|:--------|:--|:----|:--------|------:|:----|:------|------:|
|                                     |     | Level 1                            |   |     | Level 2 |   |     | Level 3 |       |     | Total |       |
| Liabilities:                        |     |                                    |   |     |         |   |     |         |       |     |       |       |
| Convertible Notes at fair value     |     | $                                  | — |     | $       | — |     | $       | 1,714 |     | $     | 1,714 |
| Total assets measured at fair value |     | $                                  | — |     | $       | — |     | $       | 1,714 |     | $     | 1,714 |

F-13

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

The following table sets forth a summary of the changes in the fair value of the Company’s Level 3 financial instruments for the years ended December 31, 2024 and 2023 (in thousands):

| Fair value as of January 1, 2023                                                                             |     | Tasly        
 convertible  
 debt at fair 
 value        |     — |
|:-------------------------------------------------------------------------------------------------------------|:----|:-------------|------:|
| Issuance of Convertible Notes                                                                                |     |              | 1,600 |
| Accrued stated interest                                                                                      |     |              |    92 |
| Change in fair value included in other income and loss on change in the fair value of Tasly convertible debt |     |              |    22 |
| Fair value as of December 31, 2023                                                                           |     | $            | 1,714 |
| Fair value as of January 1, 2024                                                                             |     | $            | 1