Company: PFSA
Filing Date: 2025-08-21
Form Type: S-1/A
Source: 0001213900-25-079401
Chunk: 283

Company: Profusa, Inc.
Filing Date: 2025-08-21
Form: S-1/A
Chunk 283
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 the entire Company. The CODM also utilizes the Company’s long -rangeplan, which includes product development roadmaps and long -rangefinancial models, as a key input to resource allocation. The CODM function approves of key operating and strategic decisions. The CODM function views the Company’s operations and manages F-28

PROFUSA, INC. AND SUBSIDIARY
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Note 14 — Segments (cont.)

its business on a consolidated basis and as a single reportable operating segment. The CODM function is regularly provided with the following significant segment expenses. Significant expenses include research and development and general and administrative expenses, which are each separately presented in the Company’s Consolidated Statements of Operations. The CODM reviews significant expenses within both the research and development and the general and administrative categories.

|                                                                                                                                       |     | Year Ended   
 December 31, |   2024 |   |     |   |    2023 |   |
|:--------------------------------------------------------------------------------------------------------------------------------------|:----|:-------------|-------:|:--|:----|:--|--------:|:--|
| Government grant revenue                                                                                                              |     | $            |    100 |   |     | $ |      45 |   |
| Operating expenses:                                                                                                                   |     |              |        |   |     |   |         |   |
| Research personnel compensation costs, including stock-based compensation                                                             |     |              |  1,350 |   |     |   |   1,641 |   |
| CRO and regulatory costs                                                                                                              |     |              |     36 |   |     |   |     186 |   |
| Administrative personnel compensation costs, including stock-based compensation                                                       |     |              |  1,592 |   |     |   |   1,434 |   |
| Rent and office costs                                                                                                                 |     |              |    279 |   |     |   |     365 |   |
| Legal and accounting costs                                                                                                            |     |              |  1,223 |   |     |   |   2,287 |   |
| Other expenses(1)                                                                                                                     |     |              |    120 |   |     |   |     202 |   |
| Total segment expenses                                                                                                                |     |              |  4,600 |   |     |   |   6,115 |   |
| Loss from operations