Company: CERO
Filing Date: 2025-02-07
Form Type: 424B3
Source: 0001213900-25-011071
Chunk: 379

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-02-07
Form: 424B3
Chunk 379
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 pro rata between the two classes of shares. Public Warrants (see Note 3) and Private Placement
Warrants (see Note 4) to purchase an aggregate of 9,192,500 shares of Class A common stock at $11.50 per share were issued
on October 29, 2021. At December 31, 2023 and December 31, 2022, no Public Warrants or Private Placement Warrants
have been exercised. The 9,192,500 shares of Class A common stock underlying outstanding Public Warrants and Private Placement
Warrants were excluded from diluted net income per share for the year ended December 31, 2023 and 2022 because they are contingently
exercisable, and the contingencies have not yet been met. As a result, diluted net income per common stock is the same as basic net income
per common stock for the period. The tables below present a reconciliation of the numerator and denominator used to compute basic and
diluted net income per share for each class of stock.

|                                         |     | For the Year Ended December 31, 
 2023                            |            |   |     |              |           |   |     | 2022         |            |   |     |              |           |   |
|:----------------------------------------|:----|:--------------------------------|-----------:|:--|:----|:-------------|----------:|:--|:----|:-------------|-----------:|:--|:----|:-------------|----------:|:--|
|                                         |     | Class A                         
 common stock                    |            |   |     | Class B      
 Common stock |           |   |     | Class A      
 common stock |            |   |     | Class B      
 Common stock |           |   |
| Basic and diluted net income per share: |     |                                 |            |   |     |              |           |   |     |              |            |   |     |              |           |   |
| Numerator:                              |     |                                 |            |   |     |              |           |   |     |              |            |   |     |              |           |   |
| Allocation of net income                |     | $                               | (1,641,020 | ) |     | $            |  (895,213 | ) |     | $            |   (531,288 | ) |     | $            |  (136,448