Company: CERO
Filing Date: 2025-07-21
Form Type: S-1
Source: 0001213900-25-066152
Chunk: 319

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-07-21
Form: S-1
Chunk 319
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 |                                                   2,310 |     |              |                                                       25 |
|                                                                                           |     |            |                              322,246 |     |            |                                                   8,036 |     |              |                                                      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 three months ended March 31, 2025 or 2024.

NOTE 5 – PROPERTY AND EQUIPMENT

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

|                                |     | March 31,   
 2025        
 (Successor) |            |   |     | December 31, 
 2024         
 (Successor)  |            |   |
|:-------------------------------|:----|:------------|-----------:|:--|:----|:-------------|-----------:|:--|
| Laboratory equipment           |     | $           |  2,507,839 |   |     | $            |  2,507,839 |   |
| Computers                      |     |             |     38,323 |   |     |              |     38,323 |   |
| Furniture                      |     |             |      8,429 |   |     |              |      8,429 |   |
| Total cost                     |     |             |  2,554,591 |   |     |              |  2,554,591 |   |
| Less: accumulated depreciation |     |             | (2,102,364 | ) |     |              | (2,026,070 | ) |
| Property and equipment, net    |     | $           |    452,227 |   |     | $            |    528,521 |   |

Depreciation expense for
the three months ended March 31, 2025 was $ and for period from February 14, 2024 through March 31, 2024 for Successor was $.
Predecessor depreciation expense for the period January 1, 2024 through February 13, 2024 was $.

F-15

NOTE 6 – ACCRUED LIABILITIES