Company: CERO
Filing Date: 2025-04-15
Form Type: 10-K
Source: 0001213900-25-032134
Chunk: 2119

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-04-15
Form: 10-K
Item: Item 2
Chunk 2119
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15  
    $53,899,871  
    $(2,000,000) 
    $(63,185,641) 
    $(2,347,903)

F-15

NOTE 4 – NET LOSS PER SHARE OF COMMON
STOCK

The accounting standards
require the presentation of both basic and diluted earnings per share on the face of the statements of operations. The Company’s
basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding for the
period. If there are dilutive securities, diluted income per share is computed by including common stock equivalents which includes shares
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.

The following table summarizes the number of shares of Common Stock
issuable upon conversion or exercise, as applicable, of convertible securities, stock options, and warrants that were not included in
the calculation of diluted net loss per share because such shares are anti-dilutive:

    December 31,

    December 31,

    2024

    2023

    (Successor)

    (Predecessor)

    Conversion of convertible preferred stock issued and outstanding

    1,074,790

    17,995

    Conversion of convertible preferred stock underlying convertible preferred stock warrants

    163,704

    1,192

    Exercise of public warrants and common warrants into common stock

    263,866

    -

    Common stock underlying outstanding options (2024 Plan)

    64,948

    504

    1,567,308

    19,691

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 issued or outstanding during the years ended December 31, 2024 or 2023. 

NOTE 5 – PROPERTY AND
EQUIPMENT

Property and equipment, net, consisted of the
following as of December 31