Company: PFSA
Filing Date: 2025-08-29
Form Type: S-1
Source: 0001213900-25-082672
Chunk: 261

Company: Profusa, Inc.
Filing Date: 2025-08-29
Form: S-1
Chunk 261
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USA, INC. AND SUBSIDIARY
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Note 10 — Related Party Transactions The Company issued convertible notes (also referred to as junior notes), Tasly convertible debt, and promissory notes to certain shareholders. Refer to Note 5 for detail.

Note 11 — Net Loss per Share Attributable to Common Stockholders

Basic net loss per share is computed by dividing the net loss by the weighted-average number of common shares outstanding for the period. Because the Company reported a net loss for the years ended December 31, 2024 and 2023, the number of shares used to calculate diluted net loss per common share is the same as the number of shares used to calculate basic net loss per common share for those periods presented because the potentially dilutive shares would have been antidilutive if included in the calculation.

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):

|                                                                                |     | Year Ended   
 December 31, 
 2024         |           |   |     | Year Ended   
 December 31, 
 2023         |           |   |
|:-------------------------------------------------------------------------------|:----|:-------------|----------:|:--|:----|:-------------|----------:|:--|
| Numerator:                                                                     |     |              |           |   |     |              |           |   |
| Net loss                                                                       |     | $            |    (9,230 | ) |     | $            |   (10,281 | ) |
| Denominator:                                                                   |     |              |           |   |     |              |           |   |
| Weighted average shares used to computing basic and diluted net loss per share |     |              | 5,604,651 |   |     |              | 5,600,741 |   |
| Net loss per share attributable to common stockholders – basic and diluted:    |     | $            |     (1.65 | ) |     | $            |     (1.84 | ) |

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:

|                                  |     |  Years ended 
 December 31, |      |     |            |      |
|                                  |     |         2024 |