Company: CERO
Filing Date: 2025-05-27
Form Type: POS AM
Source: 0001213900-25-047469
Chunk: 366

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-05-27
Form: POS AM
Chunk 366
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     | $ | 50,549,903 |   |

In connection with the Merger,
the transactions that occurred concurrently with the closing date of the Merger were reflected “on the line”. “On the
line” describes those transactions triggered by the consummation of the Merger that are not recognized in the consolidated financial
statements of the Predecessor nor the Company as they are not directly attributable to either period but instead were contingent on the
Merger. The opening cash balance in the consolidated statement of cash flow of $ million consists of $ million from PBAX and $
million from Predecessor.

F-43

|                                                                                    |     | Convertible     
 Preferred Stock 
 Series A        
 Shares          |        |     | Amount |           |     | Series A     
 Common Stock 
 Shares       |         |   |     | Amount |    |   |     | Additional 
 Paid-in    
 Capital    |            |   |     | Stock        
 Subscription 
 Receivable   |            |   |     | Accumulated 
 Deficit     |             |   |     | Total |             |   |
|:-----------------------------------------------------------------------------------|:----|:----------------|-------:|:----|:-------|----------:|:----|:-------------|--------:|:--|:----|:-------|---:|:--|:----|:-----------|-----------:|:--|:----|:-------------|:-----------|:--|:----|:------------|:------------|:--|:----|:------|------------:|:--|
| PBAX Closing Equity as of February 13, 2024                                        |     |                 |      - |     | $      |         - |     |              |  54,812 |   |     | $      |  6 |   |     | $          |        541 |   |     | $            | -          |   |     | $           | (12,709,426 | ) |     | $     | (12,708,879 | ) |
| Forfeiture of founders shares                                                      |     |                 |      - |     |        |         - |     |              |  (8,750 | ) |     |        | (1 | ) |     |            |          1 |   |     |              | -          |   |     |             | -           |   |     |       |           - |   |
| Adjusted shares outstanding                                                        |