Company: CERO
Filing Date: 2025-12-05
Form Type: S-1
Source: 0001213900-25-118817
Chunk: 382

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-12-05
Form: S-1
Chunk 382
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 was related to general and administrative.

As of September 30, 2025, the
Company had approximately $ of unamortized stock-based compensation expense related to unvested stock options, which is expected
to be recognized over a weighted average period of years. The weighted average grant date calculated fair value per share of the Company’s
options granted during the nine months ended September 30, 2025 was $. The weighted average grant date calculated fair value per
share of the Company’s options granted during the period February 14, 2024, through September 30, 2024, was $.

NOTE 12 – 401(K) RETIREMENT SAVINGS PLAN The Company sponsors a 401(k) defined contribution plan covering eligible employees who elect to participate. The Company is allowed to make discretionary profit sharing and 401(k) matching contributions as defined in the plan and as approved by the Board of Directors. The Company’s contributions for the period from February 14, 2024 through September 30, 2024 was $ 40,459and Predecessor contributions during the period from January 1, 2024 through February 13, 2024 was $ 8,657. The Company did not make any contributions to the 401(k) during the nine months ended September 30, 2025. NOTE 13 – RELATED-PARTY TRANSACTIONS In February 2024, we issued and sold an aggregate of 10,089shares of Series A Preferred Stock, 306Series A Common Warrants and 2,500Preferred Warrants, at a price of $ 800per share of Series A Preferred Stock, for aggregate cash proceeds of approximately $ 8.0million, plus additional cash proceeds of up to $ 2.0million if the Preferred Warrants are exercised. F-30

The following table summarizes
the shares of our Series A Preferred Stock issued to our related parties:

| Purchasers                              |     | Shares of 
 Series A  
 Preferred 
 Stock     |       |     | Total    
 Purchase 
 Price    |           |
|:----------------------------------------|:----|:----------|------:|:----|:---------|----------:|
| Daniel Corey(1)                         |     |           |   150 |     | $        |   150,000 |
| Atwood-Edminster Trust dtd 4-2-2000 (2) |     |           | 1,002 |     | $