Company: CERO
Filing Date: 2025-05-27
Form Type: POS AM
Source: 0001213900-25-047469
Chunk: 210

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-05-27
Form: POS AM
Chunk 210
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 clinical trials;                                                                                                                    |

120

| ● | the length of time required                                                                                     
 to screen and enroll eligible patients, screen-failure rate, or the discontinuation rates of enrolled patients; |

| ● | potential additional safety                  
 monitoring requested by regulatory agencies; |

| ● | the cost of insurance, including                                     
 product liability insurance, in connection with clinical trials; and |

| ● | suspension or termination of                                                                                                         
 clinical development activities by regulators or institutional review boards for various reasons, including regulatory noncompliance 
 or a finding that the participants are being exposed to unacceptable health risks.                                                   |

General and Administrative Expenses General and administrative expenses consist principally of salaries and related costs for personnel in executive and administrative functions, including stock-based compensation, travel expenses and recruiting expenses. Other general and administrative expenses include professional fees for legal, accounting and tax-related services, consulting fees, insurance costs, and investor relations fees. The Company anticipates that its general and administrative expenses will increase in the future as the Company increases headcount and contracted services for operational support for expanded operations and infrastructure. The Company also anticipates that general and administrative expenses will increase as a result of expenses for accounting, audit, legal and consulting services, as well as costs associated with maintaining compliance with Nasdaq listing rules and SEC requirements, director and officer liability insurance, investor and public relations activities and other expenses associated with operating as a public company. Other Income (Expense), Net Other income (expense), net consists predominantly of interest income from interest bearing bank accounts, interest expense on payables, gains recorded on settlements reached with vendors on payables, and the gain or loss on the revaluation of earnout and derivative liabilities, which represents the change in fair value of earnout liabilities or outstanding warrants between periods. 121 Results of Operations for the Three Months Ended March 31, 2025 and 2024 The results of operations for the three months ended March 31, 2024 are pro formaas the period presented in the following table and discussion includes the Predecessor for the period from January 1, 2024 through February 13, 2024 and the Company for the period from February 14, 2024 through March 31, 2024. This pro forma period from January 1, 2024 to March 31, 2024 does not include the Merger transactions that occurred on-the-line.

| Operating expenses:                                                    |     | For the Three Months Ended 
 March 31,                  
 2024                       
 2025