Company: CERO
Filing Date: 2025-02-07
Form Type: 424B3
Source: 0001213900-25-011071
Chunk: 317

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-02-07
Form: 424B3
Chunk 317
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 inactive textual reference only.

<div align='center'>187

INDEX TO FINANCIAL STATEMENTS

CERO THERAPEUTICS HOLDINGS, INC.</div>

Unaudited Financial Statements as of September 30, 2024 and December 31, 2023

| Condensed                                                                                                                                   
 Consolidated Balance Sheets as of September 30, 2024 (Successor) and December 31, 2023 (Predecessor)                                        
 Condensed                                                                                                                                   
 Consolidated Statement of Operations for the Three Months Ended September 30, 2024 (Successor), Periods from February 14, 2024 through      
 September 30, 2024 (Successor), January 1, 2024 through February 13, 2024 (Predecessor) and for the Three and Nine Months Ended September   
 30, 2023 (Predecessor)                                                                                                                      |     | F-2 
 F-3 |
|:--------------------------------------------------------------------------------------------------------------------------------------------|:----|:----|
| Condensed                                                                                                                                   
 Consolidated Statements of Convertible Preferred Stock and Stockholders’ Deficit for the three months ended September 30, 2024              
 (Successor), Periods from February 14, 2024 through September 30, 2024 (Successor), January 1, 2024 through February 13, 2024 (Predecessor) 
 and for the Three and Nine Months Ended September 30, 2023 (Predecessor)                                                                    |     | F-4 |
| Condensed                                                                                                                                   
 Consolidated Statements of Cash Flows for the Period from February 14, 2024 through September 30, 2024 (Successor), January 1, 2024         
 through February 13, 2024 (Predecessor) and for the Nine Months Ended September 30, 2023 (Predecessor)                                      |     | F-6 |
| Notes                                                                                                                                       
 to Condensed Consolidated Financial Statements (Unaudited)                                                                                  |     | F-7 |

<div align='center'>PHEONIX BIOTECH ACQUISITION CORP.</div>

Audited Financial Statements as of and for the years ended December 31, 2023 and 2022

| Report of Independent                                       
 Registered Public Accounting Firm (PCAOB Auditor ID: 02468) |     | F-26 |
| Balance Sheets                                              |     | F-27 |
| Statements of Operations