Net Loss Per Share of Common Stock

9 Months Ended

Sep. 30, 2025

Net Loss Per Share of Common Stock [Abstract]

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 attributable to common shareholders 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:

	For the three and nine months ended September 30,		For the three months ended September 30, 2024 and for the period from February 14, 2024 through September 30,		For the period from January 1, 2024 through February 14,
	2025		2024		2024
	(Successor)		(Successor)		(Predecessor)
Conversion of convertible preferred stock issued and outstanding		2,644,267		42,385		900
Conversion of convertible preferred stock underlying convertible preferred stock warrants		-		24,898		60
Exercise of warrants for common stock		159,724		9,153		-
Common stock underlying outstanding options (2024 Plan)		74,151		1,329		25
		2,878,142		77,765		985

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 nine months ended September 30, 2025 or the nine month period ended September 30, 2024.

CERO THERAPEUTICS HOLDINGS, INC. 10-Q