Company: CERO
Filing Date: 2025-05-27
Form Type: POS AM
Source: 0001213900-25-047469
Chunk: 318

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-05-27
Form: POS AM
Chunk 318
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|                                                                                           |     | -Successor |                                      |     | -Successor |                                                         |     | -Predecessor |                                                          |
| Conversion of convertible preferred stock issued and outstanding                          |     |            |                            2,568,240 |     |            |                                                  10,541 |     |              |                                                   17,995 |
| Conversion of convertible preferred stock underlying convertible preferred stock warrants |     |            |                                    - |     |            |                                                   2,374 |     |              |                                                    1,192 |
| Exercise of warrants for common stock                                                     |     |            |                            3,405,479 |     |            |                                                 101,602 |     |              |                                                        - |
| Common stock underlying outstanding options (2024 Plan)                                   |     |            |                              471,199 |     |            |                                                  46,194 |     |              |                                                      504 |
|                                                                                           |     |            |                            6,444,918 |     |            |                                                 160,711 |     |              |                                                   19,691 |

Restricted common stock can
be issued to directors, executives or employees of the Company and are subject to time-based vesting. These potential shares are excluded
from the computation of basic loss per share as these shares are not considered outstanding until vested. No unvested restricted common
stock awards were issued or outstanding during the three months ended March 31, 2025 or 2024.

NOTE 5 – PROPERTY AND EQUIPMENT

Property and equipment, net, consisted of the
following as of March 31, 2025 and December 31, 2024:

|                                |     | March 31,   
 2025        
 (Successor) |            |   |     | December 31, 
 2024         
 (Successor)  |            |   |
|:-------------------------------|:----|:------------|-----------:|:--|:----|:-------------|-----------:|:--|
| Laboratory equipment           |     | $           |  2,507,839 |   |     | $            |  2,507,839 |   |
| Computers                      |     |             |     38,323 |   |     |              |     38,323 |   |
| Furniture                      |     |             |      8,429 |   |     |              |      8,429 |   |
| Total cost