Company: CERO
Filing Date: 2025-01-21
Form Type: S-1/A
Source: 0001213900-25-004742
Chunk: 344

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-01-21
Form: S-1/A
Chunk 344
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 rata between the two classes of shares. Public Warrants (see Note
3) and Private Placement Warrants (see Note 4) to purchase an aggregate of shares of Class A common stock at $ per
share were issued on October 29, 2021. At December 31, 2023 and December 31, 2022, no Public Warrants or Private Placement
Warrants have been exercised. The shares of Class A common stock underlying outstanding Public Warrants and Private
Placement Warrants were excluded from diluted net income per share for the year ended December 31, 2023 and 2022 because they
are contingently exercisable, and the contingencies have not yet been met. As a result, diluted net income per common stock is the same
as basic net income per common stock for the period.

|                                         |     | For the Year Ended December 31, 
 2023                            |            |   |     |              |           |   |     | 2022         |            |   |     |              |           |   |
|:----------------------------------------|:----|:--------------------------------|-----------:|:--|:----|:-------------|----------:|:--|:----|:-------------|-----------:|:--|:----|:-------------|----------:|:--|
|                                         |     | Class A                         
 common stock                    |            |   |     | Class B      
 Common stock |           |   |     | Class A      
 common stock |            |   |     | Class B      
 Common stock |           |   |
| Basic and diluted net income per share: |     |                                 |            |   |     |              |           |   |     |              |            |   |     |              |           |   |
| Numerator:                              |     |                                 |            |   |     |              |           |   |     |              |            |   |     |              |           |   |
| Allocation of net income                |     | $                               | (1,641,020 | ) |     | $            |  (895,213 | ) |     | $            |   (531,288 | ) |     | $            |  (136,448 | ) |
| Denominator:                            |     |                                 |            |   |     |              |           |   |     |              |            |   |     |              |           |   |
| Weighted average shares outstanding