Company: CERO
Filing Date: 2025-02-07
Form Type: 424B3
Source: 0001213900-25-011071
Chunk: 226

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-02-07
Form: 424B3
Chunk 226
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 Reverse Stock Split pursuant to which each 100 shares of our Common Stock outstanding immediately
prior thereto was converted into 1 share of our Common Stock outstanding immediately thereafter.

Factors Affecting Our Performance

The Company believes that
its performance and future success depend on several factors that present significant opportunities for the Company but also pose risks
and challenges. These include, among others:

| ● | the extent to which the                                                                                                
 Company develops, in-licenses or acquires other product candidates and technologies in its product candidate pipeline; |

| ● | the costs and timing of                                                                                                       
 process development and manufacturing scale-up activities associated with the Company’s product candidates and other programs 
 as the Company advances them through preclinical and clinical development;                                                    |

| ● | the number and development                                      
 requirements of product candidates that the Company may pursue; |

| ● | the costs, timing and outcome                             
 of regulatory review of the Company’s product candidates; |

| ● | the Company’s potential                                                                                                    
 headcount growth and associated costs as it expands its R&D capabilities,  maintains the administrative functions required 
 for a publicly traded company, and establishes and expands its commercial infrastructure and operations;                   |

| ● | the costs and timing of                                                                                                           
 future commercialization activities, including product manufacturing, marketing, sales and distribution, for any of the Company’s 
 product candidates for which the Company receives market approval;                                                                |

| ● | the revenue, if any, received                                                                       
 from commercial sales of the Company’s product candidates for which it receives marketing approval; |

| ● | competition from other           
 similar product candidates; and, |

| ● | ability to raise sufficient     
 capital to maintain operations. |

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Components of Results of Operations

Revenue

Predecessor and the Company
have not recognized any revenue from any sources, including from product sales, and the Company does not expect to generate any revenue
from the sale of products in the foreseeable future. If the development efforts for the Company’s product candidates, each of which
is a specific product and indication combination, are successful and result in regulatory approval, or if the Company executes license
agreements with third parties, the Company may generate revenue from R&D services, from the achievement of development milestones
or from milestones and royalties related to product sales. However, there can be no assurance as to when any revenues will be generated,
if at all.

Operating Expenses

Research and Development Expenses

R&D expenses consist
of discovery activities, manufacturing development and production