Company: CERO
Filing Date: 2025-04-15
Form Type: 10-K
Source: 0001213900-25-032134
Chunk: 1691

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-04-15
Form: 10-K
Item: Item 1A
Chunk 1691
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xley Act (“Section
404”), reduced disclosure obligations regarding executive compensation in our periodic reports and proxy statements, and exemptions
from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute
payments not previously approved. We may take advantage of these exemptions until the last day of the fiscal year ending after the fifth
anniversary of the consummation of our Initial Public Offering or until we are no longer an emerging growth company, whichever is earlier.
We will cease to be an emerging growth company prior to the end of such five-year period if certain earlier events occur, including if
we become a “large accelerated filer” as defined in Rule 12b-2 under the Exchange Act, our annual gross revenues equal or
exceed $1.235 billion or we issue more than $1.0 billion of non-convertible debt in any three-year period prior to such time. In particular,
in this Annual Report, we have provided only two years of audited financial statements and have not included all of the executive compensation
related information that would be required if it were not an emerging growth company, and it may elect to take advantage of other reduced
reporting requirements in future filings. Accordingly, the information contained herein may be different than the information you receive
from other public companies in which you hold stock.

In addition, the JOBS Act
provides that an emerging growth company can take advantage of an extended transition period for complying with new or revised accounting
standards. We have elected to take advantage of the extended transition period to comply with new or revised accounting standards and
to adopt certain of the reduced disclosure requirements available to emerging growth companies. As a result of the accounting standards
election, we will not be subject to the same implementation timing for new or revised accounting standards as other public companies that
are not emerging growth companies, which may make comparison of its financials to those of other public companies more difficult. As a
result of these elections, the information that we provide in this Annual Report may be different than the information you may receive
from other public companies in which you hold equity interests. In addition, it is possible that some investors will find our Common Stock
less attractive as a result of these elections, which may result in a less active trading market for our Common Stock and higher volatility
in its share price.

We are also a “smaller
reporting company” as defined in the Exchange Act. We may continue to be a smaller reporting company