Company: CERO
Filing Date: 2025-12-05
Form Type: S-1
Source: 0001213900-25-118817
Chunk: 435

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-12-05
Form: S-1
Chunk 435
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 immediately after the modification). The fair values were calculated using the Black-Scholes option-pricing model, and the Company determined that the total fair value of the consideration related to the modification of these stock options amounted to $ 76,027, of which $ 28,636was expensed immediately and $ 47,391will be recorded as stock-based compensation expense over the remaining vesting term. On October 1, 2024, the Company’s Board of Directors granted directors, officers and employees options to purchase up to 2,389shares of common stock for $ 200.00per share. The grants have various vesting conditions, including time-based and performance-based terms. These stock options expire on October 1, 2034. F-61

Predecessor’s Stock
option activity for the period from December 31, 2023 through February 14, 2024 and the Company’s stock option activity for the
period from February 14, 2024 through December 31, 2024, was as follows:

|                                             |     | Outstanding 
 Shares      |        |   |     | Weighted  
 Average   
 Exercise  
 Price Per 
 Share     |          |     | Weighted    
 Average     
 Remaining   
 Contractual 
 Life        
 (in Years)  |      |
|:--------------------------------------------|:----|:------------|-------:|:--|:----|:----------|---------:|:----|:------------|-----:|
| Balance, December 31, 2023 (Predecessor)    |     |             |     25 |   |     | $         | 8,378.40 |     |             | 6.86 |
| Options cancelled (Predecessor)             |     |             |    (25 | ) |     | $         | 8,378.40 |     |             |      |
| Balance, February 14, 2024 (Predecessor)    |     |             |      - |   |     | $         |        - |     |             |    - |
| Balance, February 14, 2024 (Predecessor)    |     |             |      - |   |     | $         |        - |     |             |    - |
| Options granted (Successor)                 |     |             |  4,909 |   |     | $         | 1,818.20 |     |             |    - |