Company: CERO
Filing Date: 2025-02-07
Form Type: 424B3
Source: 0001213900-25-011071
Chunk: 332

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-02-07
Form: 424B3
Chunk 332
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 to income taxes as a component of income tax expense,
as necessary. The Company has not recorded any interest or penalties associated with income tax since inception. Tax years subsequent
to 2020 are subject to examination by federal and state authorities.

<div align='center'>F-12</div>

NOTE 3 – NET LOSS PER SHARE OF COMMON STOCK

The accounting standards require the presentation
of both basic and diluted earnings per share on the face of the statements of operations. The Company’s basic net loss per share
is computed by dividing net loss by the weighted average number of shares of Common Stock outstanding for the period. If there are dilutive
securities, diluted income per share is computed by including Common Stock equivalents which includes shares issuable upon the exercise
of stock options, warrants, and conversion of preferred stock into shares of Common Stock, net of any shares assumed to have been purchased
with the proceeds, using the treasury stock method. In periods for which the Company reports a net loss, the Common Stock equivalents
are not included, as they would be anti-dilutive.

The following table summarizes the number of
shares of Common Stock issuable upon conversion or exercise, as applicable, of convertible securities, stock options, and warrants that
were not included in the calculation of diluted net loss per share because such shares are antidilutive:

|                                                                  |     |            | September 30, 
          2024 |     |              | September 30, 
          2023 |
|:-----------------------------------------------------------------|:----|:-----------|--------------:|:----|:-------------|--------------:|
|                                                                  |     | -Successor |               |     | -Predecessor |               |
| Conversion of convertible preferred stock issued and             
 outstanding                                                      |     |            |       847,701 |     |              |        17,995 |
| Conversion of convertible preferred stock underlying convertible 
 preferred stock warrants                                         |     |            |       497,977 |     |              |         1,192 |
| Exercise of common warrants into common stock                    |     |            |       183,054 |     |              |             - |
| Common stock reserved for employee stock option plan (ESPP)      |     |            |         5,272 |     |              |             - |
| Common stock underlying outstanding options                      |     |            |        26,575 |     |              |           577 |
|                                                                  |     |            |     1,560,579