Company: CERO
Filing Date: 2025-08-22
Form Type: 424B3
Source: 0001213900-25-080017
Chunk: 81

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-08-22
Form: 424B3
Chunk 81
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5, and
an increase in interest income, net of $30,000.

Net loss and net loss attributable to common stockholders

For the three months ended
June 30, 2025 and 2024, net loss amounted to $5,417,000 and $2,449,000, respectively, which represents an increase in net loss of $2,968,000,
or 121.2%. During the three months ended June 30, 2025, in connection with our Series A, Series B and Series C preferred stock conversions,
we recorded deemed dividends of $24,700,000. Accordingly, for the three months ended June 30, 2025 and 2024, net loss attributable to
common stockholders amounted to $30,117,000, or $(61.71) per common share, and $2,449,000, or $(302.32) per common share, respectively.

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

The results of operations for the six months ended June 30, 2024 are pro formaas the period presented in the following table and discussion includes the Predecessor for the period from January 1, 2024 through February 13, 2024 and the Company for the period from February 14, 2024 through June 30, 2024. This pro forma period from January 1, 2024 to June 30, 2024 does not include the Merger transactions that occurred on-the-line.

| Operating expenses:                                                    |     | For the Six Months Ended 
 June 30,                 
 2025 (Successor)         |             |   |     | 2024                                    
 (Pro forma) (Predecessor and Successor) |            |   |     | Difference |             |   |     | Percentage Change |        |    |
|:-----------------------------------------------------------------------|:----|:-------------------------|------------:|:--|:----|:----------------------------------------|-----------:|:--|:----|:-----------|------------:|:--|:----|:------------------|-------:|:---|
| Research and development                                               |     | $                        |   5,661,790 |   |     | $                                       |  4,382,551 |   |     | $          |   1,279,239 |   |     |                   |   29.2 |