Company: CERO
Filing Date: 2025-02-05
Form Type: S-1/A
Source: 0001213900-25-010230
Chunk: 301

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-02-05
Form: S-1/A
Chunk 301
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 the Merger, the transactions
that occurred concurrently with the closing date of the Merger were reflected “on the line”. “On the line” describes
those transactions triggered by the consummation of the Merger that are not recognized in the consolidated financial statements of the
Predecessor nor the Company as they are not directly attributable to either period but instead were contingent on the Merger. The opening
cash balance in the condensed consolidated statement of cash flow of $ million consists of $ million from PBAX and $ million
from Predecessor.

|                                                                         |     | Convertible     
 Preferred Stock 
 Series          
 A               
 Shares          |        |     | Amount |           |     | Series 
 A      
 Common 
 Stock  
 Shares |         |   |     | Amount |    |   |     | Additional 
 Paid-in    
 Capital    |            |   |     | Stock        
 Subscription 
 Receivable   |            |   |     | Accumulated 
 Deficit     |             |   |     | Total |             |   |
|:------------------------------------------------------------------------|:----|:----------------|-------:|:----|:-------|----------:|:----|:-------|--------:|:--|:----|:-------|---:|:--|:----|:-----------|-----------:|:--|:----|:-------------|:-----------|:--|:----|:------------|:------------|:--|:----|:------|------------:|:--|
| PBAX                                                                    
 Closing Equity as of February 13, 2024                                  |     |                 |      - |     | $      |         - |     |        |  54,812 |   |     | $      |  6 |   |     | $          |        541 |   |     | $            | -          |   |     | $           | (12,709,426 | ) |     | $     | (12,708,879 | ) |
| Forfeiture                                                              
 of founders shares                                                      |     |                 |      - |     |        |         - |     |        |  (8,750 | ) |     |        | (1 | ) |     |            |          1 |   |     |              | -          |   |     |             | -           |   |     |       |           - |   |
| Adjusted                                                                
 shares outstanding                                                      |     |                 |      - |     |