Company: CERO
Filing Date: 2025-08-22
Form Type: 424B3
Source: 0001213900-25-080011
Chunk: 31

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-08-22
Form: 424B3
Chunk 31
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 of diluted net loss per share because such shares are anti-dilutive:

|                                                                                |     | 2025       |       For the 
 three and six 
  months ended 
      June 30, |     | 2024       |                                      For the 
 three months ended June 30, 2024 and for the 
                                  period from 
                                 February 14, 
                                         2024 
                                      through 
                                     June 30, |     | 2024         |      For the 
  period from 
   January 1, 
         2024 
      through 
 February 14, |
|:-------------------------------------------------------------------------------|:----|:-----------|--------------:|:----|:-----------|---------------------------------------------:|:----|:-------------|-------------:|
|                                                                                |     | -Successor |               |     | -Successor |                                              |     | -Predecessor |              |
| Conversion                                                                     
 of convertible preferred stock issued and outstanding                          |     |            |       647,151 |     |            |                                          527 |     |              |          900 |
| Conversion                                                                     
 of convertible preferred stock underlying convertible preferred stock warrants |     |            |             - |     |            |                                          119 |     |              |           60 |
| Exercise                                                                       
 of warrants for common stock                                                   |     |            |       159,724 |     |            |                                        5,080 |     |              |            - |
| Common                                                                         
 stock underlying outstanding options (2024 Plan)                               |     |            |        74,151 |     |            |                                        2,520 |     |              |           25 |
|                                                                                |     |            |       881,026 |     |            |                                        8,246 |     |              |          985 |

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 issued or outstanding during
the six months ended June 30, 2025 or the six month period ended June 30, 2024.

NOTE 5 – PROPERTY AND EQUIPMENT

Property and equipment, net, consisted of the following as of June 30, 2025 and December 31, 2024:

|                                |     | June 30,    
 202