Company: CERO
Filing Date: 2025-05-27
Form Type: POS AM
Source: 0001213900-25-047469
Chunk: 367

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-05-27
Form: POS AM
Chunk 367
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 |            |  2,000,000 |   |     |              | (2,000,000 | ) |     |             | -           |   |     |       |           - |   |
| Issuance of common shares to Keystone Capital LLC for equity line of credit        |     |                 |      - |     |        |         - |     |              |   1,191 |   |     |        |  - |   |     |            |    633,345 |   |     |              | -          |   |     |             | -           |   |     |       |     633,345 |   |
| Opening Equity at February 14, 2024 (Successor)                                    |     |                 | 10,089 |     | $      | 8,937,852 |     |              | 145,318 |   |     | $      | 15 |   |     | $          | 53,899,871 |   |     | $            | (2,000,000 | ) |     | $           | (63,185,641 | ) |     | $     |  (2,347,903 | ) |

F-44

NOTE 4 – NET LOSS PER SHARE OF COMMON STOCK

The accounting standards
require the presentation of both basic and diluted earnings per share on the face of the statements of operations. The Company’s
basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding for the
period. If there are dilutive securities, diluted income per share is computed by including common stock equivalents which includes shares
issuable upon the exercise of stock options into shares of common stock, exercise of preferred warrants into shares of preferred stock,
and conversion of preferred stock into shares of common stock, net of any shares assumed to have been purchased with the proceeds, using
the treasury stock method. In periods for which the Company reports a net loss, the common stock equivalents are not included, as they
would be anti-dilutive.

The following table summarizes the number of shares of Common Stock
issuable upon conversion or exercise, as applicable, of convertible securities, stock options, and warrants that were not included in
the calculation of diluted net loss per share because such shares are anti-dilutive:

|                                                                                           |     | December 31, |           |     | December 31, |        |
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