Company: CERO
Filing Date: 2025-02-05
Form Type: S-1/A
Source: 0001213900-25-010230
Chunk: 215

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-02-05
Form: S-1/A
Chunk 215
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                            |       (147 | ) |     |               |          - |   |     |            |       (147 | ) |
| Change in fair value of derivative liabilities |     |                            |    170,000 |   |     |               |    186,067 |   |     |            |    (16,067 | ) |
| Interest income, net                           |     |                            |      4,418 |   |     |               |        157 |   |     |            |      4,261 |   |
| Total other income                             |     |                            |    174,271 |   |     |               |    186,224 |   |     |            |    (11,953 | ) |
| Net loss                                       |     | $                          | (4,227,967 | ) |     | $             | (1,349,347 | ) |     | $          | (2,878,620 | ) |

General and Administrative Expenses General and administrative expenses were $2.6 million for the three-month period ended September 30, 2024 compared to $0.3 million for the three-month period ended September 30, 2023, reflecting an increase of $2.4 million. The increase in the three-month period ended September 30, 2024, over the three-month period ended September 30, 2023, was predominantly due to the expenses associated with operating as a publicly traded company. The hiring of senior management in G&A resulted in an increase of $0.2 million in the three-month period ended September 30, 2024, versus the three-month period ended September 30, 2023, and expenses associated with public company filings and financings increased legal expenses $1.0 million, and accounting and filing-associated expenses $0.2 million in the three-month period ended September 30, 2024, versus the three-month period ended September 30, 2023. Business consulting services and directors’ fees increased $0.5 million in the three-month period ended September 30, 2024, versus the three-month period ended September 30, 2023. Public company insurance coverage increased insurance expenses $0.1 million in the three-month period ended September 30, 2024, versus the three-month period ended September 30, 2023. Other expenses, including corporate communication expenses, recruiting expenses, IT expenses, and travel costs increased $0.1