Company: CERO
Filing Date: 2025-11-20
Form Type: 424B3
Source: 0001213900-25-113118
Chunk: 74

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-11-20
Form: 424B3
Chunk 74
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 usually the vesting period, and upon the completion
of certain performance-based vesting terms. These options were valued at $488,720 on the grant date using a Black Scholes option pricing
model using the assumptions summarized below. The Company recorded the fair value of the unvested stock options, in the amount of $488,720
as deferred compensation on the grant date, which is being amortized over the vesting period or as certain performance-based vesting terms
become probable.

On May 30, 2025, the Company’s
Board of Directors granted an aggregate of 50,591 stock options under the 2024 Plan, to executive officers, board members, employees,
and consultants, exercisable on the date of grant at $8.91 per share with a ten-year term and vest over a requisite service period, which
is usually the vesting period, or as certain performance-based vesting terms become probable. These options were valued at $351,862 on
the grant date using a Black Scholes option pricing model using the assumptions summarized below. The Company recorded the fair value
of the unvested stock options, in the amount of $351,862 as deferred compensation on the grant date, which is being amortized over the
vesting period or as certain performance-based vesting terms become probable.

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Stock option activity under
the 2024 Plan for the nine months ended September 30, 2025 was as follows:

|                                              |     | Outstanding 
 Shares      |        |     | Weighted  
 Average   
 Exercise  
 Price Per 
 Share     |        |     | Weighted    
 Average     
 Remaining   
 Contractual 
 Life        
 (in Years)  |      |
|:---------------------------------------------|:----|:------------|-------:|:----|:----------|-------:|:----|:------------|-----:|
| Balance, December 31, 2024 (Successor)       |     |             |  3,247 |     | $         | 200.00 |     |             | 9.64 |
| Options granted                              |     |             | 70,904 |     | $         |  14.55 |     |             |    - |
| Balance, September 30, 2025 (Successor)      |     |             | 74,151 |     | $         |  22.67 |     |             | 9.