Company: CERO
Filing Date: 2025-12-05
Form Type: S-1
Source: 0001213900-25-118817
Chunk: 343

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-12-05
Form: S-1
Chunk 343
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30, |     | 2024       |       For the 
  three months 
         ended 
 September 30, 
          2024 
   and for the 
   period from 
  February 14, 
          2024 
       through 
 September 30, |     | 2024         |      For the 
  period from 
   January 1, 
         2024 
      through 
 February 14, |
|:------------------------------------------------------------------------------------------|:----|:-----------|---------------:|:----|:-----------|--------------:|:----|:-------------|-------------:|
|                                                                                           |     | -Successor |                |     | -Successor |               |     | -Predecessor |              |
| Conversion of convertible preferred stock issued and outstanding                          |     |            |      2,644,267 |     |            |        42,385 |     |              |          900 |
| Conversion of convertible preferred stock underlying convertible preferred stock warrants |     |            |              - |     |            |        24,898 |     |              |           60 |
| Exercise of warrants for common stock                                                     |     |            |        159,724 |     |            |         9,153 |     |              |            - |
| Common stock underlying outstanding options (2024 Plan)                                   |     |            |         74,151 |     |            |         1,329 |     |              |           25 |
|                                                                                           |     |            |      2,878,142 |     |            |        77,765 |     |              |          985 |

Restricted common stock
can be issued to directors, executives or employees of the Company and are subject to time-based vesting. These potential shares are
excluded from the computation of basic loss per share as these shares are not considered outstanding until vested. No unvested restricted
common stock awards were issued or outstanding during the nine months ended September 30, 2025 or the nine month period ended September
30, 2024.

NOTE 5 – PROPERTY AND EQUIPMENT

Property and equipment, net, consisted of the
following as of September 30, 2025 and December 31, 2024:

|                                |     | September 30, 
 2025          
 (Successor)   |            |   |     | December 31, 
 2024         
 (Successor)  |