Company: CERO
Filing Date: 2025-02-07
Form Type: 424B3
Source: 0001213900-25-011071
Chunk: 241

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-02-07
Form: 424B3
Chunk 241
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’s investments, including cash equivalents, which may be in the form of a money market fund.

In the future, the Company
may contract with vendors invoicing in a foreign denominated currency. As a result, the Company may be subject to fluctuations in foreign
currency rates in connection with certain of these agreements. Transactions denominated in currencies other than the United States dollar
will be recorded based on exchange rates at the time such transactions arise. As of September 30, 2024, all transactions have been denominated
in U.S. dollars.

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Inflation will generally
affect the Company by increasing the cost of labor and costs associated with preclinical and clinical trials and future manufacturing
and commercialization activities as well as general corporate costs. The Company does not believe that inflation had a material effect
on the Company’s business, financial condition or results of operations for the period ended September 30, 2024, but increased
inflation may materially impact the Company in later periods of 2024 and beyond.

Emerging Growth Company and Smaller Reporting Company Status

In April 2012, the Jumpstart
Our Business Startups Act of 2012 (the “JOBS Act”) was enacted. Section 107 of the JOBS Act provides that
an “emerging growth company” can take advantage of the extended transition period provided in Section 7(a)(2)(B) of
the Securities Act of 1933, as amended, for complying with new or revised accounting standards. Thus, an emerging growth company can
delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. PBAX previously
elected the extended transition period for complying with new or revised accounting standards, which delays the adoption of these accounting
standards until they would be applicable to private companies. The Company expects to continue to take advantage of the benefits of the
extended transition period.

In addition, as an emerging
growth company, the Company may take advantage of specified reduced disclosure and other requirements that are otherwise applicable generally
to public companies. These provisions include:

| ● | being permitted to present                                                                                                              
 only two years of audited financial statements in addition to any required unaudited interim financial statements, with correspondingly 
 reduced disclosure in the section titled “Management’s Discussion and Analysis of Financial Condition and Results of                    
 Operations”;                                                                                                                            |

| ● | an exception from compliance                                                                            
 with the auditor attestation requirements of Section 404 of the Sar