Company: PFSA
Filing Date: 2025-08-21
Form Type: S-1/A
Source: 0001213900-25-079401
Chunk: 298

Company: Profusa, Inc.
Filing Date: 2025-08-21
Form: S-1/A
Chunk 298
---
 significance of a particular input to the fair value measurement in its entirety requires management to 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,