Company: PFSA
Filing Date: 2025-08-25
Form Type: 424B3
Source: 0001213900-25-080387
Chunk: 303

Company: Profusa, Inc.
Filing Date: 2025-08-25
Form: 424B3
Chunk 303
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 ASC Topic 260, Earnings Per Share. Basic net loss per share is computed by dividing net loss by the weighted -averagenumber of shares of common stock outstanding during the period. The computation of diluted net loss per share does not include dilutive common stock equivalents in the weighted -averageshares outstanding, as the inclusion of common share equivalents would be antidilutive. The common share equivalents consist of stock options, convertible notes, convertible preferred stock and common stock.

F-49

PROFUSA, INC. AND SUBSIDIARY
NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(UNAUDITED) Note 11 — Net Loss per Share Attributable to Common Stockholders (cont.) The following table sets forth the computation of basic and diluted net loss per share attributable to common stockholders (in thousands, except share and per share data):

|                                                                                |     | Three Months 
 Ended        
 June 30,     
 2025         |           |   |     | Three Months 
 Ended        
 June 30,     
 2024         |           |   |
|:-------------------------------------------------------------------------------|:----|:-------------|----------:|:--|:----|:-------------|----------:|:--|
| Numerator:                                                                     |     |              |           |   |     |              |           |   |
| Net loss                                                                       |     | $            |    (2,348 | ) |     | $            |    (2,071 | ) |
| Denominator:                                                                   |     |              |           |   |     |              |           |   |
| Weighted average shares used to computing basic and diluted net loss per share |     |              | 5,604,651 |   |     |              | 5,601,651 |   |
| Net loss per share attributable to common stockholders — basic and diluted:    |     | $            |     (0.42 | ) |     | $            |     (0.37 | ) |

The following outstanding shares of potentially dilutive securities were excluded from the computation of diluted net loss per share attributable to common stockholders for the periods presented because including them would have been antidilutive:

|                                  |     | Three months ended 
           June 30, |      |     |            |      |
|                                  |     |               2025 |      |     |       2024 |      |
| Convertible preferred stock      |     |         17