Company: CERO
Filing Date: 2025-12-05
Form Type: S-1
Source: 0001213900-25-118817
Chunk: 390

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-12-05
Form: S-1
Chunk 390
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 Council. On October 31, 2025, the Company’s shares of common stock commenced trading on the OTC Pink Sheets. Other Subsequent to September 30, 2025 and through November 19, 2025, 4,448shares of Series D Preferred Stock were converted into 7,359,955shares of Common Stock at conversion share prices ranging from $ 5.36, the Series D Adjustment Price, down to $ 0.05per share. Subsequent to September 30, 2025 and through November 19, 2025, the Company sold 12,246,318shares of Common Stock pursuant to the New Keystone Purchase agreement for gross proceeds of $ 1,540,290. F-34 Report of Independent Registered Public Accounting Firm To the Stockholders and the Board of Directors of CERo Therapeutics Holdings, Inc.: Opinion on the Financial Statements We have audited the accompanying consolidated balance sheets of CERo Therapeutics Holdings, Inc. (the Company) as of December 31, 2024 (Successor) and December 31, 2023 (Predecessor), the related statements of operations, convertible preferred stock and stockholders’ deficit, and cash flows for the periods from January 1, 2024 through February 13, 2024 (Predecessor), and February 14, 2024 through December 31, 2024 (Successor) and for the year ended December 31, 2023 (Predecessor), and the related notes to the consolidated financial statements (collectively, the financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2024 (Successor) and December 31, 2023 (Predecessor), and the results of its operations and its cash flows for the periods from January 1, 2024 through February 13, 2024 (Predecessor), and February 14, 2024 through December 31, 2024 (Successor) and for the year ended December 31, 2023 (Predecessor), in conformity with accounting principles generally accepted in the United States of America. Emphasis of a Matter Regarding Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, the Company has incurred net losses since its inception, has negative cash