Company: CERO
Filing Date: 2025-02-07
Form Type: 424B3
Source: 0001213900-25-011071
Chunk: 417

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-02-07
Form: 424B3
Chunk 417
---
1,138,110 |
| Convertible preferred stock    |     |                         | 27,920,467 |     |     | 27,920,467 |
| Convertible preferred warrants |     |                         |  1,849,638 |     |     |  1,849,638 |
|                                |     |                         | 30,552,604 |     |     | 30,908,215 |

Restricted common stock can be issued to directors,
executives or employees of the Company and are subject to time-based vesting. These potential shares are excluded from the computation
of basic loss per share as these shares are not considered outstanding until vested. No unvested restricted common stock awards were
outstanding at December 31, 2023 or 2022.

<div align='center'>F-59

CERo Therapeutics, Inc.

Notes to Financial Statements</div>

NOTE 4 – PROPERTY AND EQUIPMENT

Property and equipment, net, consisted of the following as of December 31,
2023 and 2022:

|                                |     |   |       2023 |   |     |   |       2022 |   |
|:-------------------------------|:----|:--|-----------:|:--|:----|:--|-----------:|:--|
| Laboratory equipment           |     | $ |  2,507,839 |   |     | $ |  2,507,839 |   |
| Computers                      |     |   |     38,323 |   |     |   |     38,323 |   |
| Furniture                      |     |   |      8,429 |   |     |   |      8,429 |   |
| Less: Accumulated depreciation |     |   | (1,587,889 | ) |     |   | (1,127,167 | ) |
|                                |     | $ |    966,702 |   |     | $ |  1,427,424 |   |

Depreciation expense was $460,722 and $476,275 for the years ended
December 31, 2023 and 2022, respectively.

NOTE 5 – ACCRUED LIABILITIES

Accrued liabilities consisted of the following as of December 31,
2023 and 2022:

|                              |     |   |    2023 |     |   |    2022 |