Company: PFSA
Filing Date: 2025-08-22
Form Type: S-1/A
Source: 0001213900-25-079829
Chunk: 315

Company: Profusa, Inc.
Filing Date: 2025-08-22
Form: S-1/A
Chunk 315
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-Based Compensation Expense by Function

The following table is a summary of stock compensation expense by function recognized for the three and six months ended June 30, 2025 and 2024 (in thousands):

|                          |     | Six months ended June 30, | 2025 |     |   | 2024 |
|:-------------------------|:----|:--------------------------|-----:|:----|:--|-----:|
| General Administrative   |     | $                         |   33 |     | $ |    4 |
| Research and development |     |                           |   54 |     |   |    7 |
|                          |     | $                         |   87 |     | $ |   11 |

|                          |     | Three months ended June 30, | 2025 |     |   | 2024 |
|:-------------------------|:----|:----------------------------|-----:|:----|:--|-----:|
| General Administrative   |     | $                           |   31 |     | $ |    2 |
| Research and development |     |                             |   51 |     |   |    4 |
|                          |     | $                           |   82 |     | $ |    6 |

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 Net loss per common share is calculated in accordance with 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