Company: PFSA
Filing Date: 2025-10-29
Form Type: 424B3
Source: 0001213900-25-103174
Chunk: 303

Company: Profusa, Inc.
Filing Date: 2025-10-29
Form: 424B3
Chunk 303
---
 income tax rate (in thousands):

|                                            |     | Year Ended December 31 |   2024 |    |     |        |   |     |     |   2023 |    |     |        |   |
|:-------------------------------------------|:----|:-----------------------|-------:|:---|:----|-------:|:--|:----|:----|-------:|:---|:----|-------:|:--|
| Tax benefit at U.S. federal statutory rate |     |                        |  21.00 | %  |     | (1,941 | ) |     |     |  21.00 | %  |     | (2,159 | ) |
| State Tax, net of federal benefit          |     |                        |  14.58 | %  |     | (1,347 | ) |     |     |   0.14 | %  |     |    (14 | ) |
| Permanent difference                       |     |                        |  (0.06 | )% |     |      6 |   |     |     |  (0.06 | )% |     |      6 |   |
| Prior-Year deferred taxes adjustment       |     |                        |   0.32 | %  |     |    (30 | ) |     |     |  (0.57 | )% |     |     58 |   |
| Change of valuation allowance              |     |                        | (35.84 | )% |     |  3,312 |   |     |     | (20.51 | )% |     |  2,109 |   |
| Effective income tax rate                  |     |                        |   0.00 | %  |     |      — |   |     |     |   0.00 | %  |     |      — |   |

The components of the provision for income taxes
are as follows (in thousands):

|                                     |     | Year Ended   
 December 31, 
 2024         |        |   |     | 2023 |        |   |
|:------------------------------------|:----|:-------------|-------:|:--|:----|:-----|-------:|:--|
| Current:                            |     |              |        |   |     |      |        |   |
| Federal                             |     | $            |      — |   |