Company: CERO
Filing Date: 2025-11-19
Form Type: 10-Q
Source: 0001213900-25-112619
Chunk: 30

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-11-19
Form: 10-Q
Item: Item 1
Chunk 30
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 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:

    For the three and nine months ended September 30,  
    For the three months 
ended 
September 30, 
2024 
and for the period from February 14, 2024 through September 30,  
    For the period from January 1, 2024 through February 14, 

    2025  
    2024  
    2024 

    (Successor)  
    (Successor)  
    (Predecessor) 
  
    Conversion of convertible preferred stock issued and outstanding 
     2,644,267  
     42,385  
     900 
  
    Conversion of convertible preferred stock underlying convertible preferred stock warrants 
     -  
     24,898  
     60 
  
    Exercise of warrants for common stock 
     159,724  
     9,153  
     - 
  
    Common stock underlying outstanding options (2024 Plan) 
     74,151  
     1,329  
     25 

     2,878,142  
     77,765  
     985 

Restricted common stock
can be issued to directors, executives or employees of the Company and are subject to time-based vesting. These potential shares are
excluded from the computation of