Company: CERO
Filing Date: 2025-02-05
Form Type: S-1/A
Source: 0001213900-25-010230
Chunk: 307

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-02-05
Form: S-1/A
Chunk 307
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 computed by dividing net loss 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, warrants, 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.

|                                                                                           |     |            | September 30, 
          2024 |     |              | September 30, 
          2023 |
|:------------------------------------------------------------------------------------------|:----|:-----------|--------------:|:----|:-------------|--------------:|
|                                                                                           |     | -Successor |               |     | -Predecessor |               |
| Conversion of convertible preferred stock issued and outstanding                          |     |            |       847,701 |     |              |        17,995 |
| Conversion of convertible preferred stock underlying convertible preferred stock warrants |     |            |       497,977 |     |              |         1,192 |
| Exercise of common warrants into common stock                                             |     |            |       183,054 |     |              |             - |
| Common stock reserved for employee stock option plan (ESPP)                               |     |            |         5,272 |     |              |             - |
| Common stock underlying outstanding options                                               |     |            |        26,575 |     |              |           577 |
|                                                                                           |     |            |     1,560,579 |     |              |        19,764 |

NOTE 4 – PROPERTY AND EQUIPMENT

|                                |     |            | September 30, 
          2024 |   |     |              | December 31, 
         2023 |   |
|:-------------------------------|:----|:-----------|--------------:|:--|:----|:-------------|-------------:|:--|
|                                |     | -Successor |               |   |     | -Predecessor |              |   |
| Laboratory equipment           |     | $          |     2,507,839 |   |     | $            |    2,507,839 |   |
| Computers                      |     |            |        38,323 |