Company: CERO
Filing Date: 2025-02-07
Form Type: 424B3
Source: 0001213900-25-011071
Chunk: 117

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-02-07
Form: 424B3
Chunk 117
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 we will not be subject to the same implementation timing for new or revised accounting standards as other public companies
that are not emerging growth companies, which may make comparison of its financials to those of other public companies more difficult.
As a result of these elections, the information that we provide in this prospectus may be different than the information you may receive
from other public companies in which you hold equity interests. In addition, it is possible that some investors will find our Common
Stock less attractive as a result of these elections, which may result in a less active trading market for our Common Stock and higher
volatility in its share price.

We are also a “smaller
reporting company” as defined in the Exchange Act. We may continue to be a smaller reporting company even after we is no longer
an emerging growth company. We may take advantage of certain of the scaled disclosures available to smaller reporting companies and will
be able to take advantage of these scaled disclosures for so long as our Common Stock held by non-affiliates is less than $250.0 million
measured on the last business day of our second fiscal quarter, or our annual revenue is less than $100.0 million during the
most recently completed fiscal year and our Common Stock held by non-affiliates is less than $700.0 million measured on the last
business day of our second fiscal quarter.

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Our operating results may fluctuate significantly, which makes future operating results difficult to predict and could cause operating results to fall below expectations or guidance.

Our operations to date have
been primarily limited to researching and developing our product candidates. We have not yet obtained regulatory approvals for any of
its product candidates. Consequently, any predictions you make about our future success or viability may not be as accurate as they could
be if we had a longer operating history or approved products on the market.

Our quarterly and annual
operating results may fluctuate significantly in the future, which makes it difficult for us to predict future operating results. From
time to time, we may enter into license or collaboration agreements with other companies that include development funding and significant
upfront and milestone payments and/or royalties, which may become an important source of our revenue. Accordingly, our revenue may depend
on development funding and the achievement of development and clinical milestones under current and any potential future license and
collaboration agreements and sales of our drugs, if approved. These upfront and milestone payments may vary significantly from period
to period and