Filing Signals

Source: SEC EDGAR Compiled 2026-09-14 08:28 UTC All 21 checks passing

← All events

CERO THERAPEUTICS HOLDINGS, INC.

CIK 1870404 CERO·Biological Products · All EDGAR filings ↗

Progression

  1. Auditor change 8-K
  2. Going concern 10-K +61d
Refine
Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Going concern Filing comparison

CERO THERAPEUTICS HOLDINGS, INC. disclosed substantial doubt about its ability to continue as a going concern

No going-concern disclosure → Substantial doubt about ability to continue as a going concern

Going concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The Company’s ability to continue as a going concern is dependent on its ability to raise additional capital to fund its R&D activities and meet its obligations on a timely basis. As of December 31, 2025, the Company reported approximately $1.7 million of cash and cash equivalents, a working capital deficit of approximately $6.4 million, and an…
Evidence
Blank check
No
Comparable
Yes
Current state
substantial_doubt
Current state label
Substantial doubt about ability to continue as a going concern
Direction
escalated
Located in
going-concern note
Prior filed
2025-04-28
Prior form
10-K/A
Prior state
none
Prior state label
No going-concern disclosure
Source
ASC 205-40 going-concern note comparison
Why
Disclosure about the company's ability to continue as a going concern changed compared with its previous report.

Source filing ↗ Prior filing ↗

Late filing elevated Filing comparison

CERO THERAPEUTICS HOLDINGS, INC. filed its annual report late and said it expects a significant change in results

expects significant change in results 1 day past the statutory due date.

(the “Registrant”) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the “Annual Report”) by the March 31, 2026 filing date applicable to smaller reporting companies. The Registrant recently engaged a new independent registered public accounting firm in February 2026. The new auditor requires additional time to complete its review of the financial statements for the year ended December 31, 2025 to be incorporated in the Annual Report. The Registrant is working diligently with its auditors to finalize its financial statements for the year ended December 31, 2025 and anticipates that it will file the Annual Report…
Evidence
Anticipates significant change
Yes
Days past due date
1
Routine
No
Severity
elevated
Source
Form 12b-25 (notification of late filing)
Stated reason
(the “Registrant”) was unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended December 31, 2025 (the “Annual Report”) by the March 31, 2026 filing date applicable to smaller reporting companies. The Registrant recently engaged a new independent registered public accounting firm in February 2026. The new auditor requires additional time to complete its review of the financial statements for the year ended December 31, 2025 to be incorporated in the Annual Report. The Registrant is working diligently with its auditors to finalize its financial statements for the year ended December 31, 2025 and anticipates that it will file the Annual Report…
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗

Auditor change SEC item code

CERO THERAPEUTICS HOLDINGS, INC. reported a change in its independent accounting firm

The company dismissed the auditor.

Evidence
Direction
dismissed
Direction label
The company dismissed the auditor
Item code
4.01
Item title
Changes in Registrant's Certifying Accountant
Severity
normal
Source
SEC 8-K item code
Why
The company's independent registered accounting firm changed.

Source filing ↗