Company: CERO
Filing Date: 2025-08-22
Form Type: 424B3
Source: 0001213900-25-080017
Chunk: 77

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-08-22
Form: 424B3
Chunk 77
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 in obtaining technology licenses through asset acquisitions, if incurred, will be charged to R&D expense if the licensed technology has not reached technological feasibility and has no alternative future use. R&D expenses include or could include:

| ● | employee-related                                                                            
 expenses, including salaries, bonuses, benefits, stock-based compensation and other related 
 costs for those employees involved in R&D efforts;                                          |

| ● | external                                                                                        
 R&D expenses incurred under agreements with preclinical research organizations, clinical        
 research organizations, investigative sites, centralized clinical laboratories, and consultants 
 to conduct preclinical and clinical studies;                                                    |

| ● | costs                                                                                    
 related to manufacturing material for preclinical studies and clinical trials, including 
 fees paid to contract development and manufacturing organizations;                       |

| ● | product-liability                              
 insurance for clinical development product(s); |

| ● | laboratory                       
 supplies and research materials; |

| ● | software                               
 and systems related to R&D activities; |

| ● | costs                                            
 related to regulatory filing and compliance; and |

| ● | facilities,                                                                                
 depreciation and other allocated expenses, which include direct and allocated expenses for 
 rent, maintenance of facilities, and equipment.                                            |

Product candidates in later stages of development generally have higher development costs than those in earlier stages of clinical development, primarily due to the increased size and duration of later-stage clinical trials. The Company plans to substantially increase its R&D expenses for the foreseeable future as it continues the development of its product candidates through clinical development. The Company cannot determine with certainty the timing of initiation, the duration or the costs of current or future preclinical studies and clinical trials required for regulatory approval due to the inherently unpredictable nature of preclinical and clinical development. Clinical and preclinical development timelines, the probability of success and development costs can differ materially from expectations. The Company anticipates that it will make determinations as to which product candidates to pursue and how much funding to direct to each product candidate on an ongoing basis in response to the results of ongoing and future preclinical studies and clinical trials, regulatory developments and ongoing assessments as to each product candidate’s commercial potential. The Company will need to, and plans to, raise substantial additional capital in the future. Future R&D expenses may vary significantly between periods and from current expectations based on factors such as:

| ● | expenses                                                                                     
 incurred to conduct preclinical studies required to advance product candidates into clinical 
 trials;                                                                                      |

| ● | per                                                                                             
 patient clinical trial costs based on a number of factors, including number of patient clinical 
 visits, clinical laboratory