Company: PFSA
Filing Date: 2025-08-11
Form Type: S-1
Source: 0001213900-25-073872
Chunk: 238

Company: Profusa, Inc.
Filing Date: 2025-08-11
Form: S-1
Chunk 238
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. Such financial statements have been included herein in reliance on the report of said firm given upon their authority as experts in accounting and auditing. WHERE YOU CAN FIND MORE INFORMATION We are subject to the reporting and information requirements of the Exchange Act and, as a result, will file periodic and current reports, proxy statements and other information with the SEC. We make our periodic reports and other information filed with or furnished to the SEC, available, free of charge, through our website as soon as reasonably practicable after those reports and other information are filed with or furnished to the SEC. Additionally, these periodic reports, proxy statements and other information will be available for inspection and copying at the public reference room and SEC’s website at www.sec.gov. You may read and copy any document that we file at the SEC’s public reference room located at 100 F Street, NE, Washington, D.C. 20549. Please call the SEC at 1 -800-SEC-0330for further information on the public reference rooms. SEC filings are also available to the public at the SEC’s website referred to above. 156

PROFUSA, INC.
INDEX TO CONSOLIDATED FINANCIAL STATEMENTS
CONTENTS Profusa, Inc.

| Profusa, Inc. Financial Statements as of and for the years ended December 31, 2024 and 2023 |     | Page       |
|:--------------------------------------------------------------------------------------------|:----|:-----------|
| Report of Independent Registered Public Accounting Firm (PCAOB ID 

# 688)                    |     | F-2        |
| Consolidated Financial Statements:                                                          |     |            |
| Consolidated Balance Sheets                                                                 |     | F-3        |
| Consolidated Statements of Operations and Comprehensive Loss                                |     | F-4        |
| Consolidated Statements of Convertible Preferred Stock and Stockholders’ Deficit            |     | F-5        |
| Consolidated Statements of Cash Flows                                                       |     | F-6        |
| Notes to Consolidated Financial Statements                                                  |     | F-7 – F-29 |

| Condensed Consolidated Financial Statements:                                                                                                              |     |             |
| Condensed Consolidated Balance Sheets                                                                                                                     |     | F-30        |
| Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited)                                                                        |     | F-31        |
| Condensed Consolidated Statements of Convertible Preferred Stock and Stockholders’ Deficit for the Three Months Ended March 31, 2025 and 2024