Company: CERO
Filing Date: 2025-12-05
Form Type: S-1
Source: 0001213900-25-118817
Chunk: 235

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-12-05
Form: S-1
Chunk 235
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-based awards represent management’s best estimates and involve inherent uncertainties and the application of management’s judgment. The fair value of restricted stock awards is based upon the estimated share price of the common stock on the date of grant. Forfeitures are accounted for as they occur, and the Company applies the simplified method to estimate expected term of “plain vanilla” options. All options and restricted stock awards granted since inception are expensed on a straight-line basis over the requisite service period, which is usually the vesting period, or as certain performance-based vesting terms become probable and the related amounts are recognized in the condensed consolidated statements of operations. The accounting for stock options granted to outside consultants is consistent with the accounting for stock-based payments to officers and directors, as described above, by measuring the cost of services received in exchange for equity awards utilizing the grant date fair value of the awards, with the cost recognized as stock-based compensation expense on the straight-line basis in the Company’s financial statements over the vesting period of the awards. Recent Accounting Standards See the section titled in Note 2 to the Company’s condensed consolidated financial statements for the quarter ended September 30, 2025, appearing elsewhere herein. 140 MANAGEMENT Executive Officers and Directors As of November 24, 2025, our directors and executive officers were as follows:

| Name                   |     | Age |     | Title                                       |
| Executive Officers:    |     |     |     |                                             |
| Chris Ehrlich          |     |  55 |     | Chairman, Chief Executive Officer, Director |
| Andrew “Al” Kucharchuk |     |  44 |     | Chief Financial Officer                     |
| Kristen Pierce         |     |  55 |     | Chief Development Officer                   |
| Directors:             |     |     |     |                                             |
| Brian G. Atwood        |     |  73 |     | Director                                    |
| Michael Byrnes         |     |  49 |     | Director                                    |
| Kathleen LaPorte       |     |  64 |     | Director                                    |
| Lindsey Rolfe, M.D.    |     |  57 |     | Director                                    |
| Shami Patel            |     |  56 |     | Director                                    |

Executive Officers Chris Ehrlichhas served as our Chairman and Chief Executive Officer since December 2024. Since July 2024, Mr. Ehrlich has also served as the Chief Executive Officer of Launch One Acquisition Corp. From October 202