Company: CERO
Filing Date: 2025-08-22
Form Type: 424B3
Source: 0001213900-25-080017
Chunk: 78

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-08-22
Form: 424B3
Chunk 78
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 testing, and potential medical imaging;                             |

| ● | the                                                                                        
 number of clinical trials required for approval, the number of patients who enroll in each 
 clinical trial, and the number and geographic locations of sites included in the clinical  
 trials;                                                                                    |

| ● | the                                                                                         
 length of time required to screen and enroll eligible patients, screen-failure rate, or the 
 discontinuation rates of enrolled patients;                                                 |

| ● | potential                                                      
 additional safety monitoring requested by regulatory agencies; |

| ● | the                                                                                           
 cost of insurance, including product liability insurance, in connection with clinical trials; 
 and                                                                                           |

| ● | suspension                                                                                     
 or termination of clinical development activities by regulators or institutional review boards 
 for various reasons, including regulatory noncompliance or a finding that the participants     
 are being exposed to unacceptable health risks.                                                |

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General and Administrative Expenses

General and administrative expenses consist principally of salaries and related costs for personnel in executive and administrative functions, including stock-based compensation, travel expenses and recruiting expenses. Other general and administrative expenses include professional fees for legal, accounting and tax-related services, consulting fees, insurance costs, and investor relations fees.

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.

Other Income (Expense), Net

Other income (expense), net consists predominantly of interest income from interest bearing bank accounts, interest expense on payables, gains recorded on settlements reached with vendors on payables, and the gain or loss on the revaluation of earnout and derivative liabilities, which represents the change in fair value of earnout liabilities or outstanding warrants between periods.

Results of Operations for the Three Months Ended June 30, 2025 and 2024

| Operating expenses:                                                    |     | For the Three Months Ended 
 June 30,                   
 2025 (Successor)           |             |   |     | 2024 (Successor) |            |   |     | Difference |             |   |     | Percentage Change |         |    |
|:-----------------------------------------------------------------------|:----|:---------------------------|