Company: CERO
Filing Date: 2025-02-05
Form Type: S-1/A
Source: 0001213900-25-010230
Chunk: 379

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-02-05
Form: S-1/A
Chunk 379
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 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.

|                                |     | Year ended December 31, |       2023 |     |     |       2022 |
|:-------------------------------|:----|:------------------------|-----------:|:----|:----|-----------:|
| Common stock options           |     |                         |    782,499 |     |     |  1,138,110 |
| Convertible preferred stock    |     |                         | 27,920,467 |     |     | 27,920,467 |
| Convertible preferred warrants |     |                         |  1,849,638 |     |     |  1,849,638 |
|                                |     |                         | 30,552,604 |     |     | 30,908,215 |

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 basic loss per share as these shares are not considered outstanding until vested. No unvested restricted common stock awards were outstanding
at December 31, 2023 or 2022.

F-59 CERo Therapeutics, Inc. Notes to Financial Statements

NOTE 4 – PROPERTY AND EQUIPMENT

|                                |     |   |       2023 |   |     |   |       2022 |   |
|:-------------------------------|:----|:--|-----------:|:--|:----|:--|-----------:|:--|
| Laboratory equipment           |     | $ |  2,507,839 |   |     | $ |  2,507,839 |   |
| Computers                      |     |   |     38,323 |   |     |   |     38,323 |   |
| Furniture                      |     |   |      8,429 |   |     |   |      8,429 |   |
| Less: Accumulated depreciation |     |   | (1,587,889 | ) |     |   |