Company: CERO
Filing Date: 2025-05-27
Form Type: POS AM
Source: 0001213900-25-047469
Chunk: 209

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-05-27
Form: POS AM
Chunk 209
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| ● | employee-related expenses, including                                                                                       
 salaries, bonuses, benefits, stock-based compensation and other related costs for those employees involved in R&D efforts; |

| ● | external R&D expenses incurred                                                                                                       
 under agreements with preclinical research organizations, clinical research organizations, investigative sites, centralized clinical 
 laboratories, and consultants to conduct preclinical and clinical studies;                                                           |

| ● | costs related to manufacturing                                                                                                     
 material for preclinical studies and clinical trials, including fees paid to contract development and manufacturing organizations; |

| ● | product-liability insurance          
 for clinical development product(s); |

| ● | laboratory supplies and research 
 materials;                       |

| ● | software and systems related 
 to R&D activities;           |

| ● | costs related to regulatory 
 filing and compliance; and  |

| ● | facilities, depreciation and                                                                                              
 other allocated expenses, which include direct and allocated expenses for rent, maintenance of facilities, and equipment. |

Product candidates in later stages of development generally have higher development costs than those in earlier stages of clinical development, primarily due to the increased size and duration of later-stage clinical trials. The Company plans to substantially increase its R&D expenses for the foreseeable future as it continues the development of its product candidates through clinical development. The Company cannot determine with certainty the timing of initiation, the duration or the costs of current or future preclinical studies and clinical trials required for regulatory approval due to the inherently unpredictable nature of preclinical and clinical development. Clinical and preclinical development timelines, the probability of success and development costs can differ materially from expectations. The Company anticipates that it will make determinations as to which product candidates to pursue and how much funding to direct to each product candidate on an ongoing basis in response to the results of ongoing and future preclinical studies and clinical trials, regulatory developments and ongoing assessments as to each product candidate’s commercial potential. The Company will need to, and plans to, raise substantial additional capital in the future. Future R&D expenses may vary significantly between periods and from current expectations based on factors such as:

| ● | expenses incurred to conduct                                                     
 preclinical studies required to advance product candidates into clinical trials; |

| ● | per patient clinical trial costs                                                                                                       
 based on a number of factors, including number of patient clinical visits, clinical laboratory testing, and potential medical imaging; |

| ● | the number of clinical trials                                                                                                              
 required for approval, the number of patients who enroll in each clinical trial, and the number and geographic locations of sites included 
 in the