Company: CERO
Filing Date: 2025-01-21
Form Type: S-1/A
Source: 0001213900-25-004742
Chunk: 320

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-01-21
Form: S-1/A
Chunk 320
---
 options are estimated based on the type of award issued using approaches that do not rely          
 on the historical data of the Company, as management has concluded there is insufficient data to provide a reasonable forward-looking    
 estimate. The expected life of an incentive stock option is estimated using the simplified method described in Staff Accounting Bulletin 
 Topic 14 – Share-Based Payment. All incentive stock options awarded by the Company have terms consistent with this approach, which       
 is to calculate the weighted average midpoint between the vesting date of each vesting tranche and the termination date of the option.   
 Non-qualified stock options are valued using the contractual life as the expected term.                                                  |

F-24 For the period from February 14, 2024 through September 30, 2024, the Company recorded stock-based compensation expense of $ 1.9million, of which $ 1.0million was related to research and development and $ 0.9million was related to general and administrative. For the period from January 1, 2024 through February 13, 2024, Predecessor recorded an immaterial amount of stock-based compensation expense. For the three-month period ended September 30, 2024, the Company recorded stock-based compensation expense of $ 0.4million, of which $ 0.1million was related to research and development and $ 0.3million was related to general and administrative. For the nine-month period ended September 30, 2023, Predecessor recorded stock-based compensation expense of $ 0.08million, of which $ 0.07million was related to research and development and $ 0.01million was related to general and administrative. For the three-month period ended September 30, 2023, the Predecessor recorded stock-based compensation expense of $ 0.02million, of which $ 0.02million was related to research and development and approximately $ 0was related to general and administrative. As of September 30, 2024, the Company had $ 1.5million of unamortized stock-based compensation cost related to unvested stock options, which is expected to be recognized over a weighted average period of 1.7years. The weighted average grant date calculated fair value per share of the Company’s options granted during the period from February 14, 2024, through September 30, 2024, was $ 102.00. There were no Predecessor options granted in the