Company: CERO
Filing Date: 2025-11-19
Form Type: 10-Q
Source: 0001213900-25-112619
Chunk: 210

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-11-19
Form: 10-Q
Item: Item 8
Chunk 210
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    Reclassification of warrant liability to equity 
     -  
     -  
     (320,117) 
     (320,117)
  
    Balance at February 13, 2024 
    $-  
    $-  
    $-  
    $- 

    Earnout liability (Successor): 

    Balance at June 30, 2024 
    $-  
    $-  
    $200,000  
    $200,000 
  
    Gain on revaluation of earnout liability 
     -  
     -  
     (170,000) 
     (170,000)
  
    Balance at September 30, 2024 
    $-  
    $-  
    $30,000  
    $30,000 

    Earnout liability (Successor): 

    Balance at February 14, 2024 
    $-  
    $-  
    $4,900,000  
    $4,900,000 
  
    Gain on revaluation of earnout liability 
     -  
     -  
     (4,870,000) 
     (4,870,000)
  
    Balance at September 30, 2024 
    $-  
    $-  
    $30,000  
    $30,000 

    Earnout liability (Successor): 

    Balance at December 31, 2024 
    $-  
    $-  
    $20,000  
    $20,000 
  
    Gain on revaluation of earnout liability 
     -  
     -  
     -  
     - 
  
    Balance at September 30, 2025 (1) 
    $-  
    $-  
    $20,000  
    $20,000 

(1)There
was no change in value as of March 31, 2025, June 30, 2025 and September 30, 2025.

NOTE 11 – STOCK-BASED COMPENSATION

On March 25, 2024, stockholders
approved the 2024 Equity Incentive Plan (the “2024 Plan”), with initial reserves of 2,586 shares of common stock. The