Company: CERO
Filing Date: 2025-04-15
Form Type: 10-K
Source: 0001213900-25-032134
Chunk: 2486

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-04-15
Form: 10-K
Item: Item 5
Chunk 2486
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 price  $1.25   $3.85   Contractual term   3.1    4.0   Volatility   100%   90%  Risk-free interest rate   4.23%   4.20% 

F-27

At December 31, 2024 for
the Successor and December 31, 2023 for the Predecessor, the fair value of earnout liability and derivative liabilities were classified
as follows:

The classification of the
fair value of the earnout liability and derivative liabilities and the change in the fair value measurement using significant inputs (Level
3) for the year ended December 31, 2023 and for the period from January 1, 2024 through February 14, 2024 for Predecessor and February
14, 2024 through December 31, 2024 for the Company is presented below:

    Level 1  
    Level 2  
    Level 3  
    Total 
  
    Preferred stock warrant liability (Predecessor): 

    Balance at January 1, 2023 
    $     -  
    $     -  
    $610,381  
    $610,381 
  
    Gain on revaluation of warrant liability 
     -  
     -  
     (290,264) 
     (290,264)
  
    Balance at December 31, 2023 
     -  
     -  
     320,117  
     320,117 
  
    Reclassification of warrant liability to equity 
     -  
     -  
     (320,117) 
     (320,117)
  
    Balance at February 13, 2024 
    $-  
    $-  
    $-  
    $- 

    Earnout liability (Successor): 

    Balance at February 14, 2024 
     -  
     -  
     4,900,000  
     4,900,000 
  
    Gain on revaluation of earnout liability 
     -  
     -  
     (4,880,000) 
     (4,880,000)
  
    Balance at December 31, 2024 
    $-