Company: PFSA
Filing Date: 2025-08-22
Form Type: S-1/A
Source: 0001213900-25-079829
Chunk: 260

Company: Profusa, Inc.
Filing Date: 2025-08-22
Form: S-1/A
Chunk 260
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|:--|:----|:--------|:--|:----|:--------|------:|:----|:------|------:|
|                                          |     | Level 1                            |   |     | Level 2 |   |     | Level 3 |       |     | Total |       |
| Liabilities:                             |     |                                    |   |     |         |   |     |         |       |     |       |       |
| Convertible Notes at fair value          |     | $                                  | — |     | $       | — |     | $       | 2,235 |     | $     | 2,235 |
| Total liabilities measured at fair value |     | $                                  | — |     | $       | — |     | $       | 2,235 |     | $     | 2,235 |

|                                     |     | Fair value as of December 31, 2023 |   |     |         |   |     |         |       |     |       |       |
|:------------------------------------|:----|:-----------------------------------|:--|:----|:--------|:--|:----|:--------|------:|:----|:------|------:|
|                                     |     | Level 1                            |   |     | Level 2 |   |     | Level 3 |       |     | Total |       |
| Liabilities:                        |     |                                    |   |     |         |   |     |         |       |     |       |       |
| Convertible Notes at fair value     |     | $                                  | — |     | $       | — |     | $       | 1,714 |     | $     | 1,714 |
| Total assets measured at fair value |     | $                                  | — |     | $       | — |     | $       | 1,714 |     | $     | 1,714 |

F-13

PROFUSA, INC. AND SUBSIDIARY
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Note 3 — Fair Value Measurement (cont.)

The following table sets forth a summary of the changes in the fair value of the Company’s Level 3 financial instruments for the years ended December 31, 2024 and 2023 (in thousands):

| Fair value as of January 1, 2023                                                                             |     | Tasly        
 convertible  
 debt at fair