Hi Santhos~ Yes, your assessment is correct. A State value of 4 under HKLM\SOFTWARE\Microsoft\Windows NT\CurrentVersion\ProfileList indicates the profile is not currently loaded and is safe to remove, provided it has not been used in over 30 days and is not tied to any active service accounts. The proper way to clean these up is to first delete the profile directory under C:\Users\<username> and then remove the corresponding SID key from ProfileList. Always confirm the active profile has a State value of 0 and do not touch that entry. Before deletion, it’s best practice to export the registry key for backup and ensure no scheduled tasks or services are referencing those accounts. Once removed, Windows will rebuild the profile if the user logs in again, so there’s no risk of breaking the system if you only target inactive accounts.
I hope you found something useful here. If this helps resolving your issue, please accept the answer to let me know it's cleared.
Harry.