Company: CERO
Filing Date: 2025-11-20
Form Type: 424B3
Source: 0001213900-25-113117
Chunk: 19

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-11-20
Form: 424B3
Chunk 19
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 the periods presented.

On February 14, 2024, the
Company completed the Merger with CERo Therapeutics, Inc., with CERo Therapeutics, Inc. surviving the Merger as a wholly-owned subsidiary
of the Company, the accounting acquirer. The transaction was accounted for as a forward merger asset acquisition.

Unless the context otherwise
requires, the “Company,” for periods prior to the Closing, refers to CERo Therapeutics, Inc. (“Predecessor”),
and for the periods after the Closing, refers to CERo Therapeutics Holdings, Inc. (“Successor”). As a result of the Merger,
the results of operations, financial position and cash flows of the Predecessor and the Company are not directly comparable. CERo Therapeutics,
Inc. was deemed to be the Predecessor entity. Accordingly, the historical financial statements of CERo Therapeutics, Inc. became the historical
financial statements of the combined Company, upon the consummation of the Merger. As a result, the financial statements included in this
report reflect (i) the historical operating results of CERo Therapeutics, Inc. prior to the Merger and (ii) the combined results of the
Company, CERo Therapeutics Holdings, Inc., following the Merger. The accompanying unaudited condensed consolidated financial statements
include a Predecessor period, which includes the period from January 1, 2024 to February 13, 2024 concurrent with the Merger, and Successor
periods from February 14, 2024 through September 30, 2024, for the three months ended September 30, 2024, and for the three and nine months
ended September 30, 2025. A black line between the Successor and Predecessor periods has been placed in the unaudited condensed consolidated
financial statements and in the tables to the notes to the condensed consolidated financial statements to highlight the lack of comparability
between these two periods.

Use of estimates –
The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities, disclosure of contingent liabilities at the date of the financial statements, and the reported
amounts of expenses incurred during the reporting period. Items subject to such estimates and assumptions include the estimates of the
fair value of investments in equity securities, estimates in recording accrued liabilities and expenses for research and development activities,
the