Company: PFSA
Filing Date: 2025-08-25
Form Type: 424B3
Source: 0001213900-25-080387
Chunk: 252

Company: Profusa, Inc.
Filing Date: 2025-08-25
Form: 424B3
Chunk 252
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 and the discount rate applied was 13.82%. At issuance of the additional $0.3 million on August 15, 2023, the time to event was 0.15 years and the discount rate applied was 13.70%. The final amount which was less than $0.02million was issued on February6, 2024; the time to event was 0.66 years and the discount rate applied was 13.69%. On December 31, 2024 the time event was 0.41 years and the discount rate applied was 11.78%. The fair value of the convertible debt as of December 31, 2023 was $1.71 million and the fair value as of December 31, 2024 was $2.2million. Note 4 — Balance Sheet Components Prepaid expenses and other current assets (in thousands)

|                   |     |   |        As of 
 December 31, 
         2024 |     |   |        As of 
 December 31, 
         2023 |
|:------------------|:----|:--|-------------:|:----|:--|-------------:|
| Employee advances |     |   |            — |     |   |           96 |
| Prepaid legal     |     |   |           25 |     |   |            — |
| Prepaid insurance |     |   |           37 |     |   |            — |
| Prepaid other     |     |   |            7 |     |   |           50 |
|                   |     | $ |           69 |     | $ |          146 |

F-14

PROFUSA, INC. AND SUBSIDIARY
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Note 4 — Balance Sheet Components (cont.) Accrued Liabilities (in thousands)

|                           |     | As of        
 December 31, 
 2024         |        |   |     | As of        
 December 31, 
 2023         |        |   |
|:--------------------------|:----|:-------------|:-------|:--|:----|:-------------|:-------|:--|
| Accrued compensation      |     | $            | (3,472 | ) |     | $            | (1,960 | ) |
| Accrued other liabilities |     |              | (496   | ) |     |