Company: CERO
Filing Date: 2025-05-27
Form Type: POS AM
Source: 0001213900-25-047469
Chunk: 317

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-05-27
Form: POS AM
Chunk 317
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,191 |   |     |        |  - |   |     |            |    633,345 |   |     |              | -          |   |     |             | -           |   |     |       |     633,345 |   |
| Opening Equity at February 14, 2024 (Successor)                                    |     |                 | 10,089 |     | $      | 8,937,852 |     |              | 145,318 |   |     | $      | 15 |   |     | $          | 53,899,871 |   |     | $            | (2,000,000 | ) |     | $           | (63,185,641 | ) |     | $     |  (2,347,903 | ) |

F-14

NOTE 4 – 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 attributable to common shareholders 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 into shares of common stock, exercise of preferred warrants into shares of preferred stock, 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 anti-dilutive:

|                                                                                           |     | 2025       | For the three months ended March 31, |     | 2024       | For the period from February 14, 2024 through March 31, |     | 2024         | For the period from January 1, 2024 through February 14, |
|:------------------------------------------------------------------------------------------|:----|:-----------|-------------------------------------:|:----|:-----------|--------------------------------------------------------:|:----|:-------------|---------------------------------------------------------