Company: CERO
Filing Date: 2025-02-05
Form Type: S-1/A
Source: 0001213900-25-010230
Chunk: 214

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-02-05
Form: S-1/A
Chunk 214
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 for legal, accounting and tax-related services and insurance costs. The Company anticipates that its general and administrative expenses will increase in the future as the Company increases headcount and contracted services for operational support for expanded operations and infrastructure. The Company also anticipates that general and administrative expenses will increase as a result of expenses for accounting, audit, legal and consulting services, as well as costs associated with maintaining compliance with Nasdaq listing rules and SEC requirements, director and officer liability insurance, investor and public relations activities and other expenses associated with operating as a public company. Interest and Other Income, Net Interest and other income, net consists predominantly of interest income from interest bearing bank accounts, interest expense on payables, and the gain or loss on the revaluation of derivative liabilities, which represents the change in fair value of earnout liabilities or outstanding warrants between periods. 133 Results of Operations for the three-months ended September 30, 2024 and 2023 CERO THERAPEUTICS HOLDINGS, INC. Condensed Consolidated STATEMENTS OF OPERATIONS (Unaudited)

| Operating expenses:                            |     | For the three months ended 
 September 30,              
 2024                       
 (Successor)                |            |   |     | 2023          
 (Predecessor) |            |   |     | Difference |            |   |
|:-----------------------------------------------|:----|:---------------------------|-----------:|:--|:----|:--------------|-----------:|:--|:----|:-----------|-----------:|:--|
| Research and development                       |     | $                          |  1,774,210 |   |     | $             |  1,277,558 |   |     | $          |    496,652 |   |
| General and administrative                     |     |                            |  2,628,028 |   |     |               |    258,013 |   |     |            |  2,370,015 |   |
| Total operating expenses                       |     |                            |  4,402,238 |   |     |               |  1,535,571 |   |     |            |  2,866,667 |   |
| Loss from operations                           |     |                            | (4,402,238 | ) |     |               | (1,535,571 | ) |     |            | (2,866,667 | ) |
| Other expense                                  |     |