Company: CERO
Filing Date: 2025-07-21
Form Type: S-1
Source: 0001213900-25-066152
Chunk: 302

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-07-21
Form: S-1
Chunk 302
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 reports, proxy statements and other information as soon as reasonably practicable after they are electronically filed with, or furnished to, the SEC. The information contained on, or that may be accessed through, our website is not part of, and is not incorporated into, this prospectus. Information contained on our website is not a part of or incorporated by reference into this prospectus and the inclusion of our website and investor relations website addresses in this prospectus is an inactive textual reference only. 174 INDEX TO FINANCIAL STATEMENTS CERO THERAPEUTICS HOLDINGS, INC.

| Unaudited Financial Statements as of March                                                                                                                                                                                                                                       
 31, 2025 and December 31, 2024                                                                                                                                                                                                                                                   
 Condensed Consolidated Balance Sheets as of March 31, 2025 and December 31, 2024                                                                                                                                                                                                 |     | F-2         |
|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:------------|
| Condensed Consolidated Statements of Operations for the Three Months Ended March 31, 2025 (Successor), Period from February 14, 2024 through March 31, 2024 (Successor), and January 1, 2024 through February 13, 2024 (Predecessor)                                             |     | F-3         |
| Condensed Consolidated Statements of Convertible Preferred Stock and Stockholders’ Deficit for the three months ended March 31, 2025 (Successor), Periods from February 14, 2024 through March 31, 2024 (Successor), and January 1, 2024 through February 13, 2024 (Predecessor) |     | F-4         |
| Condensed Consolidated Statements of Cash Flows for the Three Months Ended March 31, 2025 (Successor), Period from February 14, 2024 through March 31, 2024 (Successor), and January 1, 2024 through February 13, 2024 (Predecessor)                                             |     | F-5         |
| Notes to Condensed Consolidated Financial Statements (Unaudited)                                                                                                                                                                                                                 |     | F-6 to F-30 |

| Audited Financial Statements as of December 31, 2024 and December 31, 2023                                                              |     |              |
|:----------------------------------------------------------------------------------------------------------------------------------------|:----|:-------------|
| Report of Independent Registered Public Accounting Firm (PCAOB ID No