CERo Therapeutics (CERO) S-1/A25 Nov 24IPO registration (amended)Financial data

Company Profile

Document And Entity Information

Document And Entity Information	8 Months Ended
Document And Entity Information	Sep. 30, 2024
Document Information Line Items
Entity Registrant Name	CERO THERAPEUTICS HOLDINGS, INC.
Document Type	S-1/A
Amendment Flag	true
Amendment Description	Amendment No. 2
Entity Central Index Key	0001870404
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Incorporation, State or Country Code	DE

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
ASSETS
Cash, restricted cash, and cash equivalents		$ 1,601,255	$ 6,819,564
Prepaid expenses and other current assets		368,780	256,459
Total current assets		1,970,035	7,076,023
Operating lease right-of-use assets		2,189,565	2,846,041
Property and equipment, net		966,702	1,427,424
Total assets		5,126,302	11,349,488
LIABILITIES, CONVERTIBLE PREFERRED STOCK AND STOCKHOLDERS’ DEFICIT
Accounts payable		1,671,745	391,185
Accrued liabilities		144,633	100,394
Common stock subscription deposit		1,875
Operating lease liability		769,092	672,374
Short-term notes payable, net		599,692
Preferred stock warrant liability		320,117
Total current liabilities		3,507,154	1,163,953
Preferred stock warrant liability			610,381
Operating lease liability, net of current portion		1,575,499	2,344,590
Total liabilities		5,082,653	4,118,924
Convertible preferred stock, $0.0001 par value per share, issuable in series:
Common stock value		907	904
Additional paid-in capital		1,031,219	928,560
Accumulated deficit		(43,089,821)	(35,800,244)
Total stockholders’ deficit		(42,057,695)	(34,870,780)
Total liabilities, convertible preferred stock and stockholders’ deficit		5,126,302	11,349,488
Total convertible preferred stock		42,101,344	42,101,344
Successor
ASSETS
Cash, restricted cash, and cash equivalents	$ 3,380,204
Prepaid expenses and other current assets	334,279
Total current assets	3,714,483
Deferred offering costs	500,000
Operating lease right-of-use assets	1,652,614
Property and equipment, net	624,900
Total assets	6,491,997
LIABILITIES, CONVERTIBLE PREFERRED STOCK AND STOCKHOLDERS’ DEFICIT
Accounts payable	6,667,073
Accrued liabilities	1,692,527
Common stock subscription deposit
Operating lease liability	931,023
Short-term notes payable, net	102,274
Earnout liability	30,000
Common stock warrant liability
Total current liabilities	9,422,897
Operating lease liability, net of current portion	771,525
Total liabilities	10,194,422
Commitments and contingencies
Predecessor
ASSETS
Cash, restricted cash, and cash equivalents		1,601,255
Prepaid expenses and other current assets		368,780
Total current assets		1,970,035
Deferred offering costs
Operating lease right-of-use assets		2,189,565
Property and equipment, net		966,702
Total assets		5,126,302
LIABILITIES, CONVERTIBLE PREFERRED STOCK AND STOCKHOLDERS’ DEFICIT
Accounts payable		1,671,745
Accrued liabilities		144,633
Common stock subscription deposit		1,875
Operating lease liability		769,092
Short-term notes payable, net		599,692
Earnout liability
Common stock warrant liability		320,117
Total current liabilities		3,507,154
Operating lease liability, net of current portion		1,575,499
Total liabilities		5,082,653
Commitments and contingencies
Convertible preferred stock, $0.0001 par value per share, issuable in series:
Total convertible preferred stock		42,101,344
Phoenix Biotech Acquisition Corp
ASSETS
Cash, restricted cash, and cash equivalents		96,873	42,141,844
Cash		96,873	475,870
Prepaid expenses and other current assets		27,426	225,188
Money market funds held in Trust Account		8,436,311
Restricted cash held in Trust Account			41,665,974
Total assets		8,560,610	42,367,032
CURRENT LIABILITIES
Accounts payable and accrued expenses		3,535,084	1,653,120
Income tax payable		23,633	599,159
Shareholder redemption liability			27,842,747
Excise tax payable		56,389
Due to Affiliate		3,315	3,315
LONG TERM LIABILITIES
Deferred underwriting fee payable		9,150,000	9,150,000
LIABILITIES, CONVERTIBLE PREFERRED STOCK AND STOCKHOLDERS’ DEFICIT
Total current liabilities		5,173,421	30,748,341
Total liabilities		14,323,421	39,898,341
Commitments and contingencies
Convertible preferred stock, $0.0001 par value per share, issuable in series:
Preferred stock, value
Additional paid-in capital
Accumulated deficit		(14,199,669)	(11,000,701)
Total stockholders’ deficit		(14,199,122)	(11,000,154)
Total liabilities, convertible preferred stock and stockholders’ deficit		8,560,610	42,367,032
Phoenix Biotech Acquisition Corp \| Related Party
CURRENT LIABILITIES
Working capital loan – related party		1,555,000	650,000
Convertible preferred stock Series Seed
Convertible preferred stock, $0.0001 par value per share, issuable in series:
Preferred stock, value		4,077,560	4,077,560
Convertible preferred stock Series Seed \| Successor
Convertible preferred stock, $0.0001 par value per share, issuable in series:
Preferred stock, value
Convertible preferred stock Series Seed \| Predecessor
Convertible preferred stock, $0.0001 par value per share, issuable in series:
Preferred stock, value		4,077,560
Series A
Convertible preferred stock, $0.0001 par value per share, issuable in series:
Preferred stock, value		38,023,784	38,023,784
Series A \| Successor
Convertible preferred stock, $0.0001 par value per share, issuable in series:
Preferred stock, value
Series A \| Predecessor
Convertible preferred stock, $0.0001 par value per share, issuable in series:
Preferred stock, value		38,023,784
Series C Convertible Preferred stock \| Successor
Convertible preferred stock, $0.0001 par value per share, issuable in series:
Preferred stock, value	1,249,999
Series C Convertible Preferred stock \| Predecessor
Convertible preferred stock, $0.0001 par value per share, issuable in series:
Preferred stock, value
Series A Convertible Preferred Stock \| Successor
Convertible preferred stock, $0.0001 par value per share, issuable in series:
Preferred stock, value	1,972,727
Common stock value
Additional paid-in capital	66,363,448
Stock subscription receivable	(2,073,607)
Accumulated deficit	(71,589,745)
Total stockholders’ deficit	(3,702,425)
Total liabilities, convertible preferred stock and stockholders’ deficit	6,491,997
Series A Convertible Preferred Stock \| Predecessor
Convertible preferred stock, $0.0001 par value per share, issuable in series:
Preferred stock, value
Common stock value		907
Additional paid-in capital		1,031,219
Stock subscription receivable
Accumulated deficit		(43,089,821)
Total stockholders’ deficit		(42,057,695)
Total liabilities, convertible preferred stock and stockholders’ deficit		5,126,302
Series B Convertible Preferred Stock \| Successor
Convertible preferred stock, $0.0001 par value per share, issuable in series:
Preferred stock, value	360,000
Series B Convertible Preferred Stock \| Predecessor
Convertible preferred stock, $0.0001 par value per share, issuable in series:
Preferred stock, value
Class B Common Stock \| Successor
Convertible preferred stock, $0.0001 par value per share, issuable in series:
Common stock value	$ 14,753
Class B Common Stock \| Predecessor
Convertible preferred stock, $0.0001 par value per share, issuable in series:
Common stock value
Class B Common Stock \| Phoenix Biotech Acquisition Corp
Convertible preferred stock, $0.0001 par value per share, issuable in series:
Common stock value			459
Class A Common Stock \| Phoenix Biotech Acquisition Corp
REDEEMABLE COMMON STOCK
Class A Common stock subject to possible redemption, $0.0001 par value, 764,957 and 1,288,298 shares at redemption value of $11.03 and $10.26 per share as of December 31, 2023 and 2022, respectively		8,436,311	13,468,845
Convertible preferred stock, $0.0001 par value per share, issuable in series:
Common stock value		$ 547	$ 88

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Common stock, par value (in Dollars per share)		$ 0.0001	$ 0.0001
Common stock, shares authorized		45,350,000	45,350,000
Common stock, shares issued		9,068,899	9,044,733
Common stock, shares outstanding		9,068,899	9,044,733
Phoenix Biotech Acquisition Corp
Preferred stock, shares authorized		1,000,000	1,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Preferred stock, par value (in Dollars per share)		$ 0.0001	$ 0.0001
Convertible preferred stock Series Seed
Preferred stock, shares authorized		5,155,703	5,155,703
Preferred stock, shares issued		5,155,703	5,155,703
Preferred stock, shares outstanding		5,155,703	5,155,703
Series Seed, aggregate liquidation preference		4,154,981
Preferred stock, par value (in Dollars per share)		$ 0.0001	$ 0.0001
Convertible preferred stock Series Seed \| Predecessor
Preferred stock, shares authorized		5,155,703
Preferred stock, shares issued		5,155,703
Preferred stock, shares outstanding		5,155,703
Series Seed, aggregate liquidation preference		4,154,981
Preferred stock, par value (in Dollars per share)		$ 0.0001
Series A
Preferred stock, shares authorized		24,614,402	24,614,402
Preferred stock, shares issued		22,764,764	22,764,764
Preferred stock, shares outstanding		22,764,764	22,764,764
Series Seed, aggregate liquidation preference		39,999,967
Series A \| Predecessor
Preferred stock, shares authorized		24,614,402
Preferred stock, shares issued		22,764,764
Preferred stock, shares outstanding		22,764,764
Series Seed, aggregate liquidation preference		39,999,967
Series C Convertible Preferred stock \| Successor
Preferred stock, shares authorized	2,853
Preferred stock, shares issued	2,853
Preferred stock, shares outstanding	2,853
Preferred stock, par value (in Dollars per share)	$ 0.0001
Series A Convertible Preferred Stock \| Predecessor
Common stock, par value (in Dollars per share)		$ 0.0001
Common stock, shares authorized		45,350,000
Common stock, shares issued		9,068,899
Common stock, shares outstanding		9,068,899
Series A Convertible Preferred Stock \| Successor
Preferred stock, shares authorized	12,580
Preferred stock, shares issued	3,075
Preferred stock, shares outstanding	3,075
Preferred stock, par value (in Dollars per share)	$ 0.0001
Series B Convertible Preferred Stock \| Successor
Preferred stock, shares authorized	626
Preferred stock, shares issued	486
Preferred stock, shares outstanding	486
Preferred stock, par value (in Dollars per share)	$ 0.0001
Class B Common Stock \| Successor
Common stock, par value (in Dollars per share)	$ 0.0001
Common stock, shares authorized	1,000,000,000
Common stock, shares issued	147,542,572
Common stock, shares outstanding	147,542,572
Class B Common Stock \| Phoenix Biotech Acquisition Corp
Common stock, par value (in Dollars per share)		$ 0.0001	$ 0.0001
Common stock, shares authorized		10,000,000	10,000,000
Common stock, shares issued		0	4,596,250
Common stock, shares outstanding		0	4,596,250
Class A Common Stock \| Phoenix Biotech Acquisition Corp
Common stock, par value (in Dollars per share)		$ 0.0001	$ 0.0001
Common stock, shares authorized		60,000,000	60,000,000
Common stock, shares issued		5,481,250	885,000
Common stock, shares outstanding		5,481,250	885,000
Common stock subject to possible redemption, par value (in Dollars per share)		$ 0.0001	$ 0.0001
Common stock subject to possible redemption, shares		764,957	1,288,298
Common stock subject to possible redemption value, price per share (in Dollars per share)		$ 11.03	$ 10.26

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	1 Months Ended	3 Months Ended		8 Months Ended	9 Months Ended	12 Months Ended
	Feb. 13, 2024	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Operating expenses:
Research and development					$ 4,270,472	$ 5,288,580	$ 9,845,603
General and administrative					2,283,404	2,386,469	2,125,628
Total operating expenses					6,553,876	7,675,049	11,971,231
Loss from operations					(6,553,876)	(7,675,049)	(11,971,231)
Interest and other income, net						385,472	142,115
Other income:
Other income
Other expense						(8,540,000)
Change in fair value of derivative liabilities					411,230
Interest income, net					118,251
Total other income					529,481
Net loss					$ (6,024,395)	$ (7,289,577)	$ (11,829,116)
Net loss per share:
Basic (in Dollars per share)					$ (0.67)	$ (0.8)	$ (1.32)
Diluted (in Dollars per share)					$ (0.67)	$ (0.8)	$ (1.32)
Weighted average common shares outstanding:
Basic (in Shares)					9,058,608	9,058,025	8,974,247
Diluted (in Shares)					9,058,608	9,058,025	8,974,247
Phoenix Biotech Acquisition Corp
Operating expenses:
General and administrative						$ 2,892,935	$ 2,841,391
Franchise tax						40,050	64,050
Loss from operations						(2,932,985)	(2,905,441)
Other income:
Interest income earned on marketable securities held in Trust Account						491,571	2,836,864
Loss before provision for income taxes						(2,441,414)	(68,577)
Provision for income taxes						(94,819)	(599,159)
Total other income						491,571	2,836,864
Net loss						$ (2,536,233)	$ (667,736)
Class A Common Stock \| Phoenix Biotech Acquisition Corp
Net loss per share:
Basic (in Dollars per share)						$ (0.39)	$ (0.03)
Diluted (in Dollars per share)						$ (0.39)	$ (0.03)
Weighted average common shares outstanding:
Basic (in Shares)						4,224,247	17,896,428
Class B Common Stock \| Phoenix Biotech Acquisition Corp
Net loss per share:
Basic (in Dollars per share)						$ (0.39)	$ (0.03)
Diluted (in Dollars per share)						$ (0.39)	$ (0.03)
Weighted average common shares outstanding:
Basic (in Shares)						2,304,421	4,596,250
Successor
Operating expenses:
Research and development		$ 1,774,210		$ 5,392,569
General and administrative		2,628,028		7,812,843
Total operating expenses		4,402,238		13,205,412
Loss from operations		(4,402,238)		(13,205,412)
Other income:
Other income				589,223
Other expense		(147)		(630,922)
Change in fair value of derivative liabilities		170,000		4,870,000
Interest income, net		4,418		(26,993)
Total other income		174,271		4,801,308
Net loss		$ (4,227,967)		$ (8,404,104)
Net loss per share:
Basic (in Dollars per share)		$ (0.09)		$ (0.28)
Diluted (in Dollars per share)		$ (0.09)		$ (0.28)
Weighted average common shares outstanding:
Basic (in Shares)		49,675,773		30,000,286
Diluted (in Shares)		49,675,773		30,000,286
Predecessor
Operating expenses:
Research and development	$ 764,192		$ 1,277,558
General and administrative	132,941		258,013
Total operating expenses	897,133		1,535,571
Loss from operations	(897,133)		(1,535,571)
Other income:
Other income
Other expense
Change in fair value of derivative liabilities	320,117		186,067
Interest income, net	4,805		157
Total other income	324,922		186,224
Net loss	$ (572,211)		$ (1,349,347)
Net loss per share:
Basic (in Dollars per share)	$ (0.06)		$ (0.15)
Diluted (in Dollars per share)	$ (0.06)		$ (0.15)
Weighted average common shares outstanding:
Basic (in Shares)	9,068,899		9,068,899
Diluted (in Shares)	9,068,899		9,068,899

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Convertible Preferred Stock and Stockholders’ Deficit (Unaudited) - USD ($)	Predecessor Convertible Preferred Stock Series Seed	Predecessor Convertible Preferred Stock Series A	Predecessor Common Stock	Predecessor Additional Paid-in Capital	Predecessor Accumulated Deficit	Predecessor	Successor Convertible Preferred Stock Series A	Successor Convertible Preferred Stock Series B	Successor Convertible Preferred Stock Series C	Successor Common Stock Series A	Successor Additional Paid-in Capital	Successor Accumulated Deficit	Successor Stock Subscriptions Receivable	Successor	Convertible Preferred Stock Series Seed	Convertible Preferred Stock Series A	Common Stock Class A Phoenix Biotech Acquisition Corp	Common Stock Class B Phoenix Biotech Acquisition Corp	Common Stock	Additional Paid-in Capital Phoenix Biotech Acquisition Corp	Additional Paid-in Capital	Accumulated Deficit Phoenix Biotech Acquisition Corp	Accumulated Deficit	Series A	Phoenix Biotech Acquisition Corp	Total
Balance at Dec. 31, 2021															$ 4,077,560	$ 38,023,784	$ 88	$ 459	$ 897		$ 541,872	$ (7,670,412)	$ (23,971,128)		$ (7,669,865)	$ (23,428,359)
Balance (in Shares) at Dec. 31, 2021															5,155,703	22,764,764	885,000	4,596,250	8,974,421
Issuance of common stock from exercise of stock options																			$ 7		5,618					5,625
Issuance of common stock from exercise of stock options (in Shares)																			70,312
Stock based compensation expense																					381,070					381,070
Accretion for Class A Common Stock Subject to Redemption																						(2,662,553)			(2,662,553)
Net loss																						(667,736)	(11,829,116)		(667,736)	(11,829,116)
Balance at Dec. 31, 2022	$ 4,077,560	$ 38,023,784	$ 904	$ 928,560	$ (35,800,244)	$ (34,870,780)									$ 4,077,560	$ 38,023,784	$ 88	$ 459	$ 904		928,560	(11,000,701)	(35,800,244)		(11,000,154)	(34,870,780)
Balance (in Shares) at Dec. 31, 2022	5,155,703	22,764,764	9,044,733												5,155,703	22,764,764	885,000	4,596,250	9,044,733
Issuance of common stock from exercise of stock options			$ 2	5,165		5,167
Issuance of common stock from exercise of stock options (in Shares)			16,666
Stock based compensation expense				28,144		28,144
Net loss					(2,438,330)	(2,438,330)
Balance at Mar. 31, 2023	$ 4,077,560	$ 38,023,784	$ 906	961,869	(38,238,574)	(37,275,799)
Balance (in Shares) at Mar. 31, 2023	5,155,703	22,764,764	9,061,399
Balance at Dec. 31, 2022	$ 4,077,560	$ 38,023,784	$ 904	928,560	(35,800,244)	(34,870,780)									$ 4,077,560	$ 38,023,784	$ 88	$ 459	$ 904		928,560	(11,000,701)	(35,800,244)		(11,000,154)	(34,870,780)
Balance (in Shares) at Dec. 31, 2022	5,155,703	22,764,764	9,044,733												5,155,703	22,764,764	885,000	4,596,250	9,044,733
Issuance of common stock from exercise of stock options																			$ 3		5,763					$ 5,766
Issuance of common stock from exercise of stock options (in Shares)																			24,166							24,166
Stock based compensation expense																					96,896					$ 96,896
Accretion for Class A Common Stock Subject to Redemption																						(606,346)			(606,346)
Excise tax liability accrued for Class A common stock redemptions																						(56,389)			(56,389)
Conversion of Class B common stock to Class A common stock																	$ 459	$ (459)
Conversion of Class B common stock to Class A common stock (in Shares)																	4,596,250	(4,596,250)
Net loss																						(2,536,233)	(7,289,577)		(2,536,233)	(7,289,577)
Balance at Dec. 31, 2023	$ 4,077,560	$ 38,023,784	$ 907	1,031,219	(43,089,821)	(42,057,695)									$ 4,077,560	$ 38,023,784	$ 547		$ 907		1,031,219	(14,199,669)	(43,089,821)		(14,199,122)	(42,057,695)
Balance (in Shares) at Dec. 31, 2023	5,155,703	22,764,764	9,068,899												5,155,703	22,764,764	5,481,250		9,068,899
Balance at Mar. 31, 2023	$ 4,077,560	$ 38,023,784	$ 906	961,869	(38,238,574)	(37,275,799)
Balance (in Shares) at Mar. 31, 2023	5,155,703	22,764,764	9,061,399
Issuance of common stock from exercise of stock options			$ 1	599		600
Issuance of common stock from exercise of stock options (in Shares)			7,500
Stock based compensation expense				27,276		27.276
Net loss					(2,092,507)	(2,092,507)
Balance at Jun. 30, 2023	$ 4,077,560	$ 38,023,784	$ 907	989,744	(40,331,081)	(39,340,430)
Balance (in Shares) at Jun. 30, 2023	5,155,703	22,764,764	9,068,899
Stock based compensation expense				23,498		23,498
Net loss					(1,349,347)	(1,349,347)
Balance at Sep. 30, 2023	$ 4,077,560	$ 38,023,784	$ 907	1,013,243	(41,824,639)	(40,810,489)
Balance (in Shares) at Sep. 30, 2023	5,155,703	22,764,764	9,068,899
Balance at Dec. 31, 2023	$ 4,077,560	$ 38,023,784	$ 907	1,031,219	(43,089,821)	(42,057,695)									$ 4,077,560	$ 38,023,784	$ 547		$ 907		$ 1,031,219	$ (14,199,669)	$ (43,089,821)		$ (14,199,122)	$ (42,057,695)
Balance (in Shares) at Dec. 31, 2023	5,155,703	22,764,764	9,068,899												5,155,703	22,764,764	5,481,250		9,068,899
Stock based compensation expense				4,431		4,431
Net loss					(572,211)	(572,211)
Balance at Feb. 13, 2024	$ 4,077,560	$ 38,023,784	$ 907	1,035,650	(43,662,032)	(42,625,475)	$ 8,937,852			$ 1,452	$ 53,898,434	$ (63,185,641)	$ (2,000,000)	$ (2,347,903)
Balance (in Shares) at Feb. 13, 2024	5,155,703	22,764,764	9,068,899				10,039			14,531,847
Issuance of Series B shares sold to investors								$ 500,000					(500,000)
Issuance of Series B shares sold to investors (in Shares)								626
Stock based compensation expense											96,289			96,289
Net loss												(1,727,483)		(1,727,483)
Balance at Mar. 31, 2024							$ 8,937,852	$ 500,000		$ 1,452	53,994,723	(64,913,124)	(2,500,000)	(3,979,097)
Balance (in Shares) at Mar. 31, 2024							10,039	626		14,531,847
Balance at Feb. 13, 2024	$ 4,077,560	$ 38,023,784	$ 907	$ 1,035,650	$ (43,662,032)	$ (42,625,475)	$ 8,937,852			$ 1,452	53,898,434	(63,185,641)	(2,000,000)	(2,347,903)
Balance (in Shares) at Feb. 13, 2024	5,155,703	22,764,764	9,068,899				10,039			14,531,847
Conversion of Class B common stock to Class A common stock																								$ 1,555,000
Balance at Sep. 30, 2024							$ 1,972,727	$ 360,000	$ 1,249,999	$ 14,753	66,363,448	(71,589,745)	(2,073,607)	(3,702,425)
Balance (in Shares) at Sep. 30, 2024							3,075	486	2,583	147,542,572
Balance at Mar. 31, 2024							$ 8,937,852	$ 500,000		$ 1,452	53,994,723	(64,913,124)	(2,500,000)	(3,979,097)
Balance (in Shares) at Mar. 31, 2024							10,039	626		14,531,847
Cash received for Series B stock subscription													500,000	500,000
Issuance of Series A shares for rounding purchases							$ 1,875				128			2,003
Issuance of Series A shares for rounding purchases (in Shares)							3
Issuance of common stock for Arena Equity Line of Credit (ELOC)										$ 35	499,965			500,000
Issuance of common stock for Arena Equity Line of Credit (ELOC) (in Shares)										345,566
Purchases of shares of Common Stock under Keystone ELOC, net										$ 786	1,699,327		(194,971)	1,505,142
Purchases of shares of Common Stock under Keystone ELOC, net (in Shares)										7,860,351
Stock based compensation expense											1,388,738			1,388,738
Net loss												(2,448,654)		(2,448,654)
Balance at Jun. 30, 2024							$ 8,939,727	$ 500,000		$ 2,273	57,582,881	(67,361,778)	(2,194,971)	(2,531,868)
Balance (in Shares) at Jun. 30, 2024							10,042	626		22,737,764
Purchases of shares of Common Stock under Keystone ELOC, net										$ 1,300	1,704,431		194,971	1,900,702
Purchases of shares of Common Stock under Keystone ELOC, net (in Shares)										12,997,921
Issuance of shares of Series A Preferred Stock on exercise of Series A Preferred Warrants							$ 38,000				(38,000)		38,000	38,000
Issuance of shares of Series A Preferred Stock on exercise of Series A Preferred Warrants (in Shares)							38
Issuance of common stock for Keystone ELOC										$ 161	(161)
Issuance of common stock for Keystone ELOC (in Shares)										1,613,944
Issuance of shares of Common Stock on conversion of Series A Preferred Stock							$ (7,005,000)			$ 10,895	6,994,105
Issuance of shares of Common Stock on conversion of Series A Preferred Stock (in Shares)							(7,005)			108,948,903
Issuance of shares of Common Stock on conversion of Series B Preferred Stock								$ (140,000)		$ 124	139,876
Issuance of shares of Common Stock on conversion of Series B Preferred Stock (in Shares)								(140)		1,244,040
Issuance of shares of Series C Preferred Stock sold to investors, net									$ 1,249,999		(434,428)		(111,607)	703,964
Issuance of shares of Series C Preferred Stock sold to investors, net (in Shares)									2,853
Stock based compensation expense											414,744			414,744
Conversion of Class B common stock to Class A common stock (in Shares)																								38
Net loss												(4,227,967)		(4,227,967)
Balance at Sep. 30, 2024							$ 1,972,727	$ 360,000	$ 1,249,999	$ 14,753	$ 66,363,448	$ (71,589,745)	$ (2,073,607)	$ (3,702,425)
Balance (in Shares) at Sep. 30, 2024							3,075	486	2,583	147,542,572

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Convertible Preferred Stock and Stockholders’ Deficit (Unaudited) (Parentheticals) - Successor - USD ($)	3 Months Ended
	Sep. 30, 2024	Jun. 30, 2024
Net of issuance costs, investors	$ 434,428
Stock Subscriptions Receivable
Net of issuance costs		$ 933,345

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flow (Unaudited) - USD ($)	1 Months Ended	8 Months Ended	9 Months Ended	12 Months Ended
	Feb. 13, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net loss				$ (7,289,577)	$ (11,829,116)
Adjustments to reconcile net loss to net cash used in operating activities:
Prepaid expenses and other current assets				(112,321)	49,587
Accounts payable				1,280,560	(68,734)
Accrued liabilities				44,239	(692,685)
Operating lease liability				(672,373)	(585,250)
Net cash used in operating activities				(5,789,987)	(11,709,311)
Depreciation expense				460,722	476,275
Stock-based compensation expense				96,896	381,070
Amortization of right-to-use operating lease asset				656,476	596,534
Amortization of debt discount				35,655
Gain on revaluation of derivative liabilities				(290,264)	(36,992)
Change in assets and liabilities:
Prepaid expenses and other current assets				(112,321)	49,587
Accounts payable				1,280,560	(68,734)
Accrued liabilities				44,239	(692,685)
Operating lease liability				(672,373)	(585,250)
Net cash used in operating activities				(5,789,987)	(11,709,311)
Proceeds from issuance of convertible notes				605,230
Issuance costs for convertible notes				(41,193)
Common stock subscription deposit				1,875
Cash proceeds from exercise of stock options				5,766	5,625
Cash proceeds from exercise of common stock options		$ 4,300,000
Net cash provided by financing activities				571,678	5,625
Net increase (decrease) in cash and cash equivalents				(5,218,309)	(12,397,918)
Cash, restricted cash and cash equivalents at beginning of period	$ 1,601,255		$ 6,819,564	6,819,564	19,217,482
Cash, restricted cash and cash equivalents at end of period				1,601,255	6,819,564
Supplemental cash flow information:
Cash and cash equivalents				2,823	88,354
Restricted cash				79,756	79,756
Cash, restricted cash and cash equivalents				1,601,255	6,819,564
Non-cash financing activities:
Cash				1,518,676	6,651,454
Purchases of property and equipment					(694,232)
Net cash provided by investing activities					(694,232)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of property and equipment					(694,232)
Net cash provided by investing activities					(694,232)
Phoenix Biotech Acquisition Corp
Cash flows from operating activities:
Net loss				(2,536,233)	(667,736)
Adjustments to reconcile net loss to net cash used in operating activities:
Interest income earned on marketable securities held in Trust Account				(491,571)	(2,836,864)
Income tax payable				(575,526)	599,159
Prepaid expenses and other current assets				197,762	254,831
Accounts payable and accrued expenses				1,881,964	1,638,687
Franchise tax payable					(80,324)
Net cash used in operating activities				(1,523,604)	(1,092,247)
Change in assets and liabilities:
Income tax payable				(575,526)	599,159
Prepaid expenses and other current assets				197,762	254,831
Accounts payable and accrued expenses				1,881,964	1,638,687
Franchise tax payable					(80,324)
Net cash used in operating activities				(1,523,604)	(1,092,247)
Net cash provided by financing activities				(32,576,627)	(138,703,878)
Net increase (decrease) in cash and cash equivalents				(42,044,971)	41,043,271
Cash, restricted cash and cash equivalents at beginning of period	96,873		42,141,844	42,141,844	1,098,573
Cash, restricted cash and cash equivalents at end of period				96,873	42,141,844
Non-cash financing activities:
Cash withdrawn from Trust Account for taxes				752,300	144,544
Investment of restricted cash into marketable securities in the Trust Account				(14,335,919)	(325,000)
Cash withdrawn from Trust Account in connection with Class A common stock redemption				5,638,879	181,019,852
Net cash provided by investing activities				(7,944,740)	180,839,396
CASH FLOWS FROM INVESTING ACTIVITIES
Cash withdrawn from Trust Account for taxes				752,300	144,544
Investment of restricted cash into marketable securities in the Trust Account				(14,335,919)	(325,000)
Cash withdrawn from Trust Account in connection with Class A common stock redemption				5,638,879	181,019,852
Net cash provided by investing activities				(7,944,740)	180,839,396
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from promissory note - related party				905,000	650,000
Redemption of Class A common stock				(33,481,627)	(139,353,878)
Supplemental cash flow information:
Cash paid for income taxes				670,345
Supplemental disclosure of noncash activities:
Accretion of Class A common stock subject to possible redemption				606,346	2,662,553
Shareholder redemption liability					27,842,747
Conversion of Class B common to Class A common				(459)
Excise tax liability accrued for Class A common stock redemptions				56,389
Successor
Cash flows from operating activities:
Net loss		(8,404,104)
Adjustments to reconcile net loss to net cash used in operating activities:
Prepaid expenses and other current assets		(146,618)
Accounts payable		(360,204)
Accrued liabilities		1,526,821
Operating lease liability		(520,454)
Net cash used in operating activities		(10,738,473)
Gain from settlement of liabilities with vendors		(589,223)
Depreciation expense		304,446
Stock-based compensation expense		1,899,771
Amortization of right-to-use operating lease asset		421,092
Amortization of debt discount
Non-cash interest expense
Gain on revaluation of derivative liabilities		(4,870,000)
Change in assets and liabilities:
Prepaid expenses and other current assets		(146,618)
Accounts payable		(360,204)
Accrued liabilities		1,526,821
Operating lease liability		(520,454)
Net cash used in operating activities		(10,738,473)
Proceeds from issuance of convertible notes
Issuance costs for convertible notes
Common stock subscription deposit
Cash proceeds from exercise of common stock options
Proceeds from share purchases under ELOC, net of issuance costs of $1,133,333		4,139,190
Payment of sponsor loans		(19,715)
Advances from shareholder		13,731
Payments for short term borrowings		(300,240)
Proceeds from short term borrowings		408,052
Proceeds from Preferred Warrant exercises		38,000
Net cash provided by financing activities		12,240,682
Net increase (decrease) in cash and cash equivalents		1,502,209
Cash, restricted cash and cash equivalents at beginning of period		1,877,995
Cash, restricted cash and cash equivalents at end of period	1,877,995	3,380,204
Supplemental cash flow information:
Cash and cash equivalents		3,305,448
Restricted cash		79,756
Cash, restricted cash and cash equivalents		3,380,204
Non-cash financing activities:
Issuance of common shares to Keystone Capital LLC for equity line of credit		500,000
Issuance of common shares to Arena Investors LP for equity line of credit		500,000
Successor \| Series A Preferred Stock
Change in assets and liabilities:
Proceeds received from sale of shares of Series A Preferred Stock, net of $1,096,300 in issuance costs		6,757,700
Proceeds received from sale of shares of Series B Preferred Stock		6,757,700
Proceeds received from sale of shares of Series C Preferred Stock, net of $434,428 in issuance costs		6,757,700
Successor \| Series B Preferred Stock
Change in assets and liabilities:
Proceeds received from sale of shares of Series A Preferred Stock, net of $1,096,300 in issuance costs		500,000
Proceeds received from sale of shares of Series B Preferred Stock		500,000
Proceeds received from sale of shares of Series C Preferred Stock, net of $434,428 in issuance costs		500,000
Successor \| Series C Preferred Stock
Change in assets and liabilities:
Proceeds received from sale of shares of Series A Preferred Stock, net of $1,096,300 in issuance costs		703,964
Proceeds received from sale of shares of Series B Preferred Stock		703,964
Proceeds received from sale of shares of Series C Preferred Stock, net of $434,428 in issuance costs		703,964
Predecessor
Cash flows from operating activities:
Net loss	(572,211)		(6,024,395)
Adjustments to reconcile net loss to net cash used in operating activities:
Prepaid expenses and other current assets	142,687		41,689
Accounts payable	128,429		892,765
Accrued liabilities	(50,370)		229,361
Operating lease liability	(121,589)		(493,587)
Net cash used in operating activities	(637,400)		(4,829,217)
Gain from settlement of liabilities with vendors
Depreciation expense	37,356		346,164
Stock-based compensation expense	4,431		78,919
Amortization of right-to-use operating lease asset	115,859		486,283
Amortization of debt discount	(1,875)
Non-cash interest expense			24,816
Gain on revaluation of derivative liabilities	(320,117)		(411,232)
Change in assets and liabilities:
Prepaid expenses and other current assets	142,687		41,689
Accounts payable	128,429		892,765
Accrued liabilities	(50,370)		229,361
Operating lease liability	(121,589)		(493,587)
Net cash used in operating activities	(637,400)		(4,829,217)
Proceeds from issuance of convertible notes			605,230
Issuance costs for convertible notes			(41,194)
Common stock subscription deposit			1,875
Cash proceeds from exercise of common stock options			5,767
Proceeds from share purchases under ELOC, net of issuance costs of $1,133,333
Payment of sponsor loans
Advances from shareholder
Payments for short term borrowings
Proceeds from short term borrowings
Net cash provided by financing activities			571,679
Net increase (decrease) in cash and cash equivalents	(637,400)		(4,257,539)
Cash, restricted cash and cash equivalents at beginning of period	1,601,255	$ 963,855	6,819,564	6,819,564
Cash, restricted cash and cash equivalents at end of period	963,855		2,562,025	$ 1,601,255	$ 6,819,564
Supplemental cash flow information:
Cash and cash equivalents	884,099		2,482,269
Restricted cash	79,756		79,756
Cash, restricted cash and cash equivalents	963,855		2,562,025
Non-cash financing activities:
Issuance of common shares to Keystone Capital LLC for equity line of credit
Issuance of common shares to Arena Investors LP for equity line of credit
Predecessor \| Series A Preferred Stock
Change in assets and liabilities:
Proceeds received from sale of shares of Series A Preferred Stock, net of $1,096,300 in issuance costs
Proceeds received from sale of shares of Series B Preferred Stock
Proceeds received from sale of shares of Series C Preferred Stock, net of $434,428 in issuance costs
Predecessor \| Series B Preferred Stock
Change in assets and liabilities:
Proceeds received from sale of shares of Series A Preferred Stock, net of $1,096,300 in issuance costs
Proceeds received from sale of shares of Series B Preferred Stock
Proceeds received from sale of shares of Series C Preferred Stock, net of $434,428 in issuance costs
Predecessor \| Series C Preferred Stock
Change in assets and liabilities:
Proceeds received from sale of shares of Series A Preferred Stock, net of $1,096,300 in issuance costs
Proceeds received from sale of shares of Series B Preferred Stock
Proceeds received from sale of shares of Series C Preferred Stock, net of $434,428 in issuance costs

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Cash Flow (Unaudited) (Parentheticals) - Successor	8 Months Ended
	Sep. 30, 2024 USD ($)
Net of issuance costs	$ 1,133,333
Series A Preferred Stock, net of issuance costs	1,096,300
Series C Preferred Stock, net of issuance costs	$ 434,428

Nature of Operations and Basis

Nature of Operations and Basis of Presentation	8 Months Ended	12 Months Ended
Nature of Operations and Basis of Presentation	Sep. 30, 2024	Dec. 31, 2023
Nature of Operations and Basis of Presentation [Line Items]
NATURE OF OPERATIONS AND BASIS OF PRESENTATION	NOTE 1 – NATURE OF OPERATIONS AND BASIS OF PRESENTATION Nature of Operations Business Combination Agreement The Company is focused on genetically engineering human immune cells to fight cancer. The Predecessor focused on developing the CERo therapeutic platform and had not yet begun clinical development or product commercialization. The Company’s efforts will focus on continued product development, including clinical development, to support regulatory approval to commercialize and subsequent product commercialization. The BCA was amended on February 5, 2024 and again on February 13, 2024. The Merger closed on February 14, 2024 (the “Closing”), at which time the following occurred: 1. The outstanding shares of Predecessor’s Preferred Stock were converted into 4,415,495 shares of Common Stock, par value $0.0001 per share (the “Common Stock”), valued at $21,635,926. 2. The outstanding shares of Predecessor’s common stock were converted into 584,505 of shares of Common Stock, valued at $2,864,074. 3. Each holder of Predecessor’s common stock received a pro rata portion of up to 1.2 million earnout shares of restricted Common Stock (the “BCA Earnout shares”), valued at $5,880,000, 1,000,000 of which are subject to vesting upon the achievement of certain stock price-based earnout targets and 200,000 of which are subject to vesting upon a change of control, respectively. 4. Certain holders of Predecessor’s common stock received a pro rata portion of 875,000 earnout shares of Common Stock (the “Reallocation shares”), valued at $4.29 million, which became fully vested upon the Closing. 5. Certain holders of Predecessor’s common stock and convertible bridge notes received a pro rata portion of 1.0 million earnout shares (the “IND Earnout shares”) of restricted Common Stock, valued at $4,900,000, which vested when the Company filed an investigational new drug (“IND”) application with the Food and Drug Administration (“FDA”). The earning of these shares were accompanied by a forfeiture of 1,000,000 restricted shares of Common Stock held by the sponsor following receipt of an acknowledgement notice by the Sponsor. 6. Each outstanding Predecessor option was converted into an option to purchase a number of shares of Common Stock, equal to the Predecessor’s common stock underlying the option multiplied by the Exchange Ratio, at an exercise price per share equal to the Predecessor option exercise price divided by the Exchange Ratio. 7. Each warrant to purchase the Predecessor’s preferred stock was converted into a warrant to acquire a number of shares of Common Stock obtained by dividing the warrant as-if-exercised liquidation preference by $10.00, with the exercise price equal to the total Predecessor warrant exercise amount divided by the number of shares of Common Stock issuable upon exercise. 8. The Predecessor’s bridge notes automatically converted into shares of the Company’s Series A Preferred Stock, par value $0.0001 per share (the “Series A Preferred Stock”), at a conversion price equal to $750 per share of Series A Preferred Stock. The Company issued, transferred from the Sponsor, or reserved for issuance an aggregate of 8.4 million shares of Common Stock to the holders of Predecessor common stock and Predecessor preferred stock or reserved for issuance upon exercise of rollover (from Predecessor to Successor) options and warrants as consideration in the Merger. Asset Acquisition Method of Accounting Costs incurred in obtaining technology licenses are charged to research and development expense as IPR&D if the technology licensed has not reached technological feasibility and has no alternative future use. The IPR&D recorded at the Closing of $45.6 million is reflected “on the line” in the Company’s opening accumulated deficit. To estimate the value of the acquired IPR&D, the Company used the avoided cost method, which calculates a present value of a 45% return on research and development effort applied to research and development expenditures over the life of Predecessor. The determination of the fair value requires management to make a significant estimate of the return on research and development expenditures. Changes in these assumptions could have a significant impact on the fair value of the IPR&D. The estimate of the return on research and development expenditures was based on multiple published studies analyzing actual returns of research and development expenditures. The following is a summary of the purchase price calculation (unaudited). Number of shares of Common Stock 5,000,000 Multiplied by PBAX’s share price, as of the Closing $ 5.85 Total $ 29,250,000 Fair value of PBAX founder’s shares converted to shares of Common Stock and transferred to Predecessor stockholders $ 5,118,750 Fair value of contingent Common Stock consideration $ 12,870,000 Total Common Stock consideration $ 47,238,750 Assumed liabilities 3,311,153 Total purchase price $ 50,549,903 The allocation of the purchase price was as follows (unaudited). Cash $ 963,855 Net working capital (excluding cash and cash equivalents) (1,819,514 ) Fixed assets 929,346 Acquired in-process research and development 45,640,000 Net assets acquired 45,713,687 Loss on consolidation of VIE 4,836,216 Total purchase price $ 50,549,903 In connection with the Merger, the transactions that occurred concurrently with the closing date of the Merger were reflected “on the line”. “On the line” describes those transactions triggered by the consummation of the Merger that are not recognized in the consolidated financial statements of the Predecessor nor the Company as they are not directly attributable to either period but instead were contingent on the Merger. The opening cash balance in the condensed consolidated statement of cash flow of $1.88 million consists of $0.92 million from PBAX and $0.96 million from Predecessor. The number of shares of Common Stock issued and amounts recorded on the line within stockholders’ deficit are reflected below to arrive at the opening consolidated balance sheet of the Company. Convertible Series A Additional Stock Series A Common Stock Paid-in Subscription Accumulated Shares Amount Shares Amount Capital Receivable Deficit Total PBAX Closing Equity as of February 13, 2024 - $ - 5,481,250 $ 547 $ - $ - $ (12,709,426 ) $ (12,708,879 ) Forfeiture of founders shares - - (875,000 ) (88 ) 88 - - - Adjusted shares outstanding - - 4,606,250 459 88 - (12,709,426 ) (12,708,879 ) Shares issued as consideration in the Merger - - 8,075,000 808 47,237,942 - - 47,238,750 Loss on VIE consolidation - - - - - - (4,836,215 ) (4,836,215 ) Expense IPR&D - - - - - - (45,640,000 ) (45,640,000 ) Reclassification of public shares - - 82,047 8 911,349 - - 911,357 Issuance of common stock as payment to vendors - - 1,649,500 165 3,182,385 - - 3,182,550 Elimination of deferred underwriting fees - - - - 5,690,000 - - 5,690,000 Reclassification of earnout liability - - - - (4,900,000 ) - - (4,900,000 ) Conversion of CERo bridge notes and accrued interest into Series A preferred stock 630 627,154 - - - - - 627,154 Conversion of working capital loan into Series A preferred stock 1,555 1,555,000 - - - - - 1,555,000 Issuance of Series A shares sold to investors 7,854 6,755,698 - - (856,663 ) - - 5,899,035 Issuance of Series A Warrants - - - - 2,000,000 (2,000,000 ) - - Issuance of common shares to Keystone Capital LLC for equity line of credit - - 119,050 12 633,333 - - 633,345 Opening Equity at February 14, 2024 (Successor) 10,039 $ 8,937,852 14,531,847 $ 1,452 $ 53,898,434 $ (2,000,000 ) $ (63,185,641 ) $ (2,347,903 ) Going concern Risks and uncertainties The Company’s research also requires approvals from the FDA prior to beginning clinical trials and prior to product commercialization. There can be no assurance that the Company’s current ongoing research and future clinical development will result in the granting of these required approvals. If the Company is denied such approvals or such approvals are substantially delayed, they could have a material adverse effect upon the Company’s future financial results and cash flows.	NOTE 1 – Nature of Operations Going concern Risks and uncertainties The Company’s research also requires approvals from the FDA prior to beginning clinical trials and prior to product commercialization. There can be no assurance that the Company’s current ongoing research and future clinical development will result in the granting of these required approvals. If the Company is denied such approvals or such approvals are substantially delayed, they could have a material adverse effect upon the Company’s future financial results and cash flows.
PHOENIX BIOTECH ACQUISITION CORP. [Member]
Nature of Operations and Basis of Presentation [Line Items]
NATURE OF OPERATIONS AND BASIS OF PRESENTATION		Note 1 — Description of Organization and Business Operations and Liquidity Phoenix Biotech Acquisition Corp. (the “Company”) was incorporated in Delaware on June 8, 2021. The Company was formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization, or similar business combination with one or more businesses (a “business combination”). The Company is not limited to a particular industry or geographic region for purposes of consummating a business combination. The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies. As of December 31, 2023, the Company had not commenced any operations. All activity through December 31, 2023 relates to the Company’s formation and initial public offering (“IPO”), which is described below and, since the offering, the search for a prospective initial business combination. The Company will not generate any operating revenues until after the completion of its initial business combination, at the earliest. The Company generates non-operating income in the form of interest income earned on investments from the proceeds derived from the IPO and placed in the Trust Account (defined below). The registration statement for the Company’s IPO was declared effective on October 5, 2021. On October 8, 2021, the Company consummated the IPO of 15,500,000 units (“Units”) (with respect to the Class A common stock included in the Units being offered (the “Public Shares”)) at $10.00 per Unit generating gross proceeds of $155,000,000, which is discussed in Note 3. The Company has selected December 31 as its fiscal year end. Simultaneously with the closing of the IPO, the Company consummated the sale of 845,000 units (“Private Placement Units”) (with respect to the Class A common stock included in the Private Placement Units offered, the “Private Placement Shares”) at a price of $10.00 per Private Placement Unit in a private placement to the Company’s sponsor, Phoenix Biotech Sponsor, LLC (the “Sponsor”), Cantor Fitzgerald & Co. (“Cantor”) and Cohen & Company Capital Markets, a division of J.V.B. Financial Group, LLC (“CCM”), generating gross proceeds of $8,450,000, which is described in Note 4. Simultaneously with the closing of the IPO, the Company consummated the sale of 2,000,000 additional Units upon receiving notice of the underwriter’s election to partially exercise its overallotment option (“Overallotment Units”), generating additional gross proceeds of $20,000,000 and incurring additional offering costs of $1,400,000 in underwriting fees, all of which are deferred until the completion of the Company’s initial business combination. Simultaneously with the exercise of the overallotment, the Company consummated the Private Placement of an additional 40,000 Private Placement Units to the Sponsor and CCM, generating gross proceeds of $400,000. Offering costs for the IPO and exercise of the overallotment option amounted to $12,729,318, consisting of $2,635,000 of underwriting fees, $9,150,000 of deferred underwriting fees payable (which are held in the Trust Account (defined below)) and $944,318 of other costs. As described in Note 6, the $9,150,000 of deferred underwriting fees payable is contingent upon the consummation of a business combination by January 8, 2024, subject to the terms of the underwriting agreement. Following the closing of the IPO, $178,500,000 ($10.20 per Unit) from the net proceeds of the sale of the Units in the IPO, the Overallotment Units and the Private Placement Units was placed in a trust account (“Trust Account”) and invested in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act of 1940, as amended (the “Investment Company Act”), with a maturity of 185 days or less or in money market funds meeting the conditions of the Investment Company Act, as determined by the Company, until the earlier of: (i) the completion of a business combination and (ii) the distribution of the Trust Account, as described below. The Company’s management has broad discretion with respect to the specific application of the net proceeds of the IPO and the sale of the Private Placement Units, although substantially all of the net proceeds are intended to be applied generally toward consummating a business combination. There is no assurance that the Company will be able to complete a business combination successfully. The Company must complete one or more initial business combinations having an aggregate fair market value of at least 80% of the assets held in the Trust Account (excluding the deferred underwriting commissions and taxes payable on income earned on the Trust Account) at the time of the agreement to enter into the initial business combination. However, the Company will only complete a business combination if the post-transaction company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target sufficient for it not to be required to register as an investment company under the Investment Company Act. There is no assurance the Company will be able to successfully effect a business combination. The Company will provide the holders of the outstanding Public Shares (the “Public Stockholders”) with the opportunity to redeem all or a portion of their Public Shares upon the completion of a business combination either (i) in connection with a stockholder meeting called to approve the business combination or (ii) by means of a tender offer. The decision as to whether the Company will seek stockholder approval of a business combination or conduct a tender offer will be made by the Company. The Public Stockholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account (initially $10.20 per Public Share, plus any pro rata interest then in the Trust Account, net of taxes payable). There will be no redemption rights with respect to the Company’s warrants. All of the Public Shares contain a redemption feature which allows for the redemption of such Public Shares in connection with the Company’s liquidation, if there is a stockholder vote or tender offer in connection with the Company’s business combination and in connection with certain amendments to the Company’s amended and restated certificate of incorporation (the “Charter”). In accordance with the rules of the U.S. Securities and Exchange Commission (the “SEC”) and its guidance on redeemable equity instruments, which has been codified in Accounting Standards Codification (“ASC”) 480-10-S99, redemption provisions not solely within the control of a company require common stock subject to redemption to be classified outside of permanent equity. Given that the Public Shares were issued with other freestanding instruments (i.e., public warrants), the initial carrying value of Class A common stock classified as temporary equity will be the allocated proceeds determined in accordance with ASC 470-20. The Class A common stock is subject to ASC 480-10-S99. If it is probable that the equity instrument will become redeemable, the Company has the option to either (i) accrete changes in the redemption value over the period from the date of issuance (or from the date that it becomes probable that the instrument will become redeemable, if later) to the earliest redemption date of the instrument or (ii) recognize changes in the redemption value immediately as they occur and adjust the carrying amount of the instrument to equal the redemption value at the end of each reporting period. The Company has elected to recognize the changes immediately. The accretion or remeasurement will be treated as a deemed dividend (i.e., a reduction to retained earnings, or in the absence of retained earnings, additional paid-in capital). While redemptions cannot cause the Company’s net tangible assets to fall below $5,000,001, the Public Shares are redeemable and are classified as such on the balance sheet until such date that a redemption event takes place. Redemptions of the Company’s Public Shares may be subject to the satisfaction of conditions, including minimum cash conditions, pursuant to an agreement relating to a business combination. If the Company seeks stockholder approval of the business combination, the Company will proceed with a business combination if a majority of the shares voted are voted in favor of the business combination, or such other vote as required by law or stock exchange rule. If a stockholder vote is not required by applicable law or stock exchange listing requirements and the Company does not decide to hold a stockholder vote for business or other reasons, the Company will, pursuant to its Charter, conduct the redemptions pursuant to the tender offer rules of the SEC and file tender offer documents with the SEC prior to completing a business combination. If, however, stockholder approval of the transaction is required by applicable law or stock exchange listing requirements, or the Company decides to obtain stockholder approval for business or other reasons, the Company will offer to redeem shares in conjunction with a proxy solicitation pursuant to the proxy rules and not pursuant to the tender offer rules. If the Company seeks stockholder approval in connection with a business combination, the Sponsor has agreed to vote its Founder Shares (as defined in Note 5), Private Placement Shares and any Public Shares purchased during or after the IPO in favor of approving a business combination. Additionally, each Public Stockholder may elect to redeem their Public Shares without voting, and if they do vote, irrespective of whether they vote for or against the proposed transaction. Notwithstanding the foregoing, the Charter provides that a Public Stockholder, together with any affiliate of such stockholder or any other person with whom such stockholder is acting in concert or as a “group” (as defined under Section 13 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)), will be restricted from redeeming its shares with respect to more than an aggregate of 20% or more of the Class A common stock sold in the IPO, without the prior consent of the Company. The Company’s Sponsor, officers and directors (the “Initial Stockholders”) have agreed not to propose an amendment to the Charter that would affect the substance or timing of the Company’s obligation to redeem 100% of its Public Shares if the Company does not complete a business combination within the business combination period, unless the Company provides the Public Stockholders with the opportunity to redeem their shares of Class A common stock in conjunction with any such amendment. On December 16, 2022, the Company held a special meeting of its stockholders (the “First Special Meeting”). At the Special Meeting, the Company’s stockholders approved an amendment (the “First IMTA Amendment”) to the Company’s Investment Management Trust Agreement (the “IMTA”), dated October 5, 2021, with Continental Stock Transfer & Trust Company (“CST”), as trustee, and an amendment to the Company’s Charter (the “First Charter Amendment”), to extend the business combination period up to three times for three months each time (the “First Extension”). In connection with the First Special Meeting, the Sponsor agreed that if the First Charter Amendment and the First IMTA Amendment were approved at the First Special Meeting, the Sponsor, or one or more of its affiliates, members or third-party designees (in such capacity, the “Lender”), would lend to the Company up to $1,500,000 to be deposited into the Trust Account established in connection with the IPO. Accordingly, on December 20, 2022, the Company issued an unsecured promissory note in the principal amount of $1,500,000 (the “Promissory Note”) to the Lender, pursuant to which the Lender agreed to loan to the Company up to $1,500,000 in connection with the extension of the date by which the Company has to consummate an initial Business Combination. In connection with the approval of the Extension, holders of 16,211,702 Public Shares exercised redemption rights. As a result, following the satisfaction of such redemptions, as of December 31, 2022, the Company had 2,173,298 shares of Class A common stock outstanding, of which (i) 1,288,298 were Public Shares, which were entitled to receive a pro rata portion of the remaining funds in the Trust Account in connection with its initial Business Combination, a liquidation or certain other events, and (ii) 885,000 were Private Placement Shares, which did not have redemption rights. On March 31, 2023, May 8, 2023 and June 30, 2023, the Company deposited $100,000, $125,000 and $150,000 into the Trust Account in connection with the First Extension. On July 7, 2023, the Company held a special meeting of its stockholders (the “Second Special Meeting”). At the Second Special Meeting, the Company’s stockholders approved an amendment to the IMTA, as amended by the IMTA Amendment (the “Second IMTA Amendment”), and an amendment to the Company’s Charter, as amended by the Charter Amendment (the “Second Charter Amendment”), to extend the business combination period for up to six times for one month each time (the “Second Extension”). On July 7, 2023, July 28, 2023, September 1, 2023, October 4, 2023, November 2, 2023 and November 30, 2023, the Company deposited $37,052, $8,846, $22,949, $22,949, $22,949 and $22,949 into the Trust Account in connection with the Second Extension. As a result of the deposits described above, such payments and accrual of interest, the balance in the Trust Account as of December 31, 2023 is approximately $8.4 million. If the Company is unable to complete a business combination by January 8, 2024 (as extended) (the “business combination period”), the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but not more than ten business days thereafter, redeem the Public Shares, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account including interest earned on the funds held in the Trust Account and not previously released to us to pay the Company’s franchise and income taxes (less up to $100,000 of interest to pay dissolution expenses), divided by the number of then outstanding Public Shares, which redemption will completely extinguish Public Stockholders’ rights as stockholders (including the right to receive further liquidating distributions, if any), subject to applicable law, and (iii) as promptly as reasonably possible following such redemption, subject to the approval of the Company’s remaining stockholders and the Company’s board of directors, dissolve and liquidate, subject in each case to the Company’s obligations under Delaware law to provide for claims of creditors and the requirements of other applicable law. The Initial Stockholders have agreed to waive their liquidation rights with respect to the Founder Shares and Private Placement Shares if the Company fails to complete a business combination within the business combination period. However, if the Initial Stockholders should acquire Public Shares in or after the IPO, they will be entitled to liquidating distributions from the Trust Account with respect to such Public Shares if the Company fails to complete a business combination within the business combination period. The underwriter has agreed to waive its rights to the deferred underwriting commission (see Note 6) held in the Trust Account in the event the Company does not complete a business combination within the business combination period, and, in such event, such amounts will be included with the other funds held in the Trust Account that will be available to fund the redemption of the Public Shares. In the event of such distribution, it is possible that the per share value of the residual assets remaining available for distribution (including Trust Account assets) will be only $10.20 per share held in the Trust Account. In order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company if and to the extent any claims by a vendor for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amount of funds in the Trust Account. This liability will not apply with respect to any claims by a third party who executed a waiver of any right, title, interest or claim of any kind in or to any monies held in the Trust Account or to any claims under the Company’s indemnity of the underwriter of the IPO against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”). Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, the Sponsor will not be responsible to the extent of any liability for such third-party claims. The Company will seek to reduce the possibility that the Sponsor will have to indemnify the Trust Account due to claims of creditors by endeavoring to have all vendors, service providers (except the Company’s independent registered public accounting firm), prospective target businesses or other entities with which the Company does business, execute agreements waiving any right, title, interest or claim of any kind in or to monies held in the Trust Account. Business Combination Agreement with CERo Therapeutics, Inc. (“CERo”) On June 4, 2023, the Company entered into a business combination agreement and plan of reorganization (the “Business Combination Agreement”), by and among the Company, PBCE Merger Sub, Inc., a Delaware corporation (“Merger Sub”), and CERo. Immediately after the merger, the Company changed its name from Phoenix Biotech Acquisition Corporation to CERo Therapeutics Holdings, Inc. At the effective time (the “Effective Time”) of the of the merger between Merger Sub and CERo (the “Business Combination”), (i) each outstanding share of CERo common stock, par value $0.0001 per share (the “CERo common stock”), will be cancelled and converted into (a) the right to receive a number of shares of Class A common stock, par value $0.0001 per share (“Class A common stock”), equal to $50,000,000, minus divided divided multiplied dividing multiplied divided multiplied divided NASDAQ Notice On April 3, 2023, the Company received a letter (the “Letter”) from the staff at The Nasdaq Global Market (“Nasdaq”) notifying the Company that, for the 30 consecutive trading days prior to the date of the Letter, the Company’s common stock had traded at a value below the minimum $50,000,000 “Market Value of Listed Securities” (“MVLS”) requirement set forth in Nasdaq Listing Rule 5450(b)(2)(A), which is required for continued listing of the Company’s common stock on Nasdaq. The Letter is only a notification of deficiency, not of imminent delisting, and has no current effect on the listing or trading of the Company’s securities on Nasdaq. In order to bring the Company into compliance with the MVLS requirement, on July 3, 2023, the Sponsor elected to effect the Conversion. As of the date hereof, there are 6,246,207 shares of Class A common stock and no shares of Class B common stock issued and outstanding and entitled to vote. On September 7, 2023, the Company received a written notice (the “Notice”) from the Nasdaq Listing Qualifications Department of Nasdaq indicating that the Company was not in compliance with Listing Rule 5450(a)(2), which requires the Company to have at least 400 public holders for continued listing on the Nasdaq Global Market (the “Minimum Public Holders Rule”). The Notice is only a notification of deficiency, not of imminent delisting, and has no current effect on the listing or trading of the Company’s securities on Nasdaq Global Market. The Notice states that the Company has 45 calendar days to submit a plan to regain compliance with the Minimum Public Holders Rule. The Company has submitted a plan to regain compliance with the Minimum Public Holders Rule. If Nasdaq accepts the Company’s plan, Nasdaq may grant the Company an extension of up to 180 calendar days from the date of the Notice to evidence compliance with the Minimum Public Holders Rule. If Nasdaq does not accept the Company’s plan, the Company will have the opportunity to appeal the decision in front of a Nasdaq Hearings Panel. The MVLS deficiency was cured by the conversion of the Class B common stock into Class A common stock because the Class A common stock held by Sponsor count towards satisfying such requirement. The Company submitted a “plan of compliance” to NASDAQ indicating that the Company was aiming to be able to cure the deficiency upon closing of the Business Combination. Nasdaq has not responded. Inflation Reduction Act of 2022 (the “IR Act”) On August 16, 2022, the Inflation Reduction Act of 2022 (the “IR Act”) was signed into federal law. The IR Act provides for, among other things, a new U.S. federal 1% excise tax on certain repurchases of stock by publicly traded U.S. domestic corporations and certain U.S. domestic subsidiaries of publicly traded foreign corporations occurring on or after January 1, 2023. The excise tax is imposed on the repurchasing corporation itself, not its stockholders from which shares are repurchased. The amount of the excise tax is generally 1% of the fair market value of the shares repurchased at the time of the repurchase. However, for purposes of calculating the excise tax, repurchasing corporations are permitted to net the fair market value of certain new stock issuances against the fair market value of stock repurchases during the same taxable year. In addition, certain exceptions apply to the excise tax. The U.S. Department of the Treasury (the “Treasury”) has been given authority to provide regulations and other guidance to carry out and prevent the abuse or avoidance of the excise tax. Any redemption or other repurchase that occurs after December 31, 2022, in connection with a business combination, extension vote or otherwise, may be subject to the excise tax. Whether and to what extent the Company would be subject to the excise tax in connection with a business combination, extension vote or otherwise would depend on a number of factors, including (i) the fair market value of the redemptions and repurchases in connection with the business combination, extension or otherwise, (ii) the structure of a business combination, (iii) the nature and amount of any “PIPE” or other equity issuances in connection with a business combination (or otherwise issued not in connection with a business combination but issued within the same taxable year of a business combination) and (iv) the content of regulations and other guidance from the Treasury. In addition, because the excise tax would be payable by the Company and not by the redeeming holder, the mechanics of any required payment of the excise tax have not been determined. The foregoing could cause a reduction in the cash available on hand to complete a business combination and in the Company’s ability to complete a business combination. On July 17, 2023, the Company redeemed 523,341 shares of Class A common stock tendered for redemption by the Public Stockholders for a total redemption amount of $5,638,879 in connection with the implementation of the Extension. The Company evaluated the classification and accounting of the stock redemption under ASC 450, “Contingencies” to determine whether the Company should currently recognize an excise tax obligation associated therewith. ASC 450 states that when a loss contingency exists the likelihood that the future event(s) will confirm the loss or impairment of an asset, or the incurrence of a liability can range from probable to remote. Contingent liability must be reviewed at each reporting period to determine appropriate treatment. The Company evaluated whether a United States excise tax obligation should be recognized currently related to the stock redemption and concluded that this obligation should be recognized. As of December 31, 2023, the Company recorded $56,389 of excise tax liability calculated as 1% of shares redeemed on July 17, 2023. Any reduction to this liability resulting from either a subsequent stock issuance or an event giving rise to an exception that occurs within this tax year, will be recognized in the period (including an interim period) that such stock issuance or event giving rise to an exception occurs. Liquidity and Going Concern As of December 31, 2023, the Company had $96,873 in its operating bank accounts, $8,436,311 in marketable securities held in the Trust Account to be used for a business combination or to repurchase or redeem its Public Shares in connection therewith and a working capital deficit of $5,049,122. On May 9, 2023, the Company received a notice from the IRS stating an additional $182,308 of federal income taxes were due by May 22, 2023. The Company made this payment on June 23, 2023. 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 research and development (“R&D”) activities and meet its obligations on a timely basis. Since inception, the Company has incurred net losses and operating cash flow deficits, resulting in an accumulated deficit of $14.2 million as of December 31, 2023. On February 14, 2024, the Company acquired the assets of CERo Therapeutics, Inc., closed a private placement with gross proceeds of $9.98 million, and assumed the R&D operations of CERo Therapeutics. Additional funds are necessary to maintain current operations and to continue R&D activities. However, there can be no assurance that sufficient funding will be available to allow the Company to successfully continue its R&D activities and planned regulatory filings with the Food and Drug Administration (“FDA”). If the Company is unable to obtain necessary funds, significant reductions in spending and the delay or cancellation of planned activities may be necessary. These actions would have a material adverse effect on the Company’s business, results of operations, and prospects. These conditions raise substantial doubt about the Company’s ability to continue as a going concern within one year from the date these financial statements are issued. The accompanying financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might result from the outcome of this uncertainty.

Significant Accounting Policies

Significant Accounting Policies	8 Months Ended	12 Months Ended
Significant Accounting Policies	Sep. 30, 2024	Dec. 31, 2023
Significant Accounting Policies [Line Items]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – Significant Accounting Policies Basis of presentation On February 14, 2024, the Company completed the Merger with CERo Therapeutics, Inc., with CERo Therapeutics, Inc., surviving the Merger as a wholly-owned subsidiary of the Company, the accounting acquirer. The transaction was accounted for as a forward Merger asset acquisition. Unless the context otherwise requires, the “Company,” for periods prior to the Closing, refers to CERo Therapeutics, Inc. (“Predecessor”), and for the periods after the Closing, refers to CERo Therapeutics Holdings, Inc. (“Successor” or the “Company”). As a result of the Merger, the results of operations, financial position and cash flows of the Predecessor and the Company are not directly comparable. CERo Therapeutics, Inc. was deemed to be the predecessor entity. Accordingly, the historical financial statements of CERo Therapeutics, Inc. became the historical financial statements of the combined Company, upon the consummation of the Merger. As a result, the financial statements included in this report reflect (i) the historical operating results of CERo Therapeutics, Inc. prior to the Merger and (ii) the combined results of the Company, CERo Therapeutics Holdings, Inc., following the Closing. The accompanying unaudited condensed consolidated financial statements include a Predecessor period, which includes the period through February 13, 2024 concurrent with the Merger, and a Successor period from February 14, 2024 through September 30, 2024. A black line between the Successor and Predecessor periods has been placed in the condensed consolidated financial statements and in the tables to the notes to the condensed consolidated financial statements to highlight the lack of comparability between these two periods. Use of estimates Cash, restricted cash, and cash equivalents Concentration of credit risk Property and equipment Impairment of long-lived assets Leases – Certain leases include variable lease costs to reimburse the lessor for real estate tax and insurance expenses, and certain non-lease components that transfer a distinct service to the Lessee, such as common area maintenance services. The Company has elected to separate the accounting for fixed lease components and variable and non-lease components for real estate and equipment leases. The variable lease costs are recorded on the consolidated statement of operations as rent expense, within general and administrative expenses. The Company has no financing leases. Derivative Financial Instruments Fair value measurements Level 1 – Observable inputs such as unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date. Level 2 – Inputs (other than quoted prices included in Level 1) that are either directly or indirectly observable for the asset or liability. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. Level 3 – Unobservable inputs for which there is little or no market data and which require the Company to develop its own assumptions about how market participants would price the asset or liability. Consideration is given to the risk inherent in the valuation technique and the risk inherent in the inputs to the model. The categorization of a financial instrument within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The carrying amounts of cash, restricted cash, and cash equivalents, prepaid expenses and other current assets, accounts payable, and accrued liabilities approximate fair value due to their relatively short-term maturities. Research and development Stock-based compensation The fair value of equity awards that are expected to vest is amortized on a straight-line basis over the requisite service period. Stock-based compensation expense is recognized net of actual forfeitures when they occur, as an increase to additional paid-in capital in the condensed consolidated balance sheets and in research and development or, general and administrative expenses in the condensed consolidated statements of operations loss. All stock-based compensation costs are recorded in the condensed consolidated statements of operations based upon the underlying employee’s role within the Company. Income taxes The Company follows tax accounting requirements for the recognition, measurement, presentation, and disclosure in the financial statements of any uncertain tax positions that have been taken or expected to be taken on a tax return. No liability related to uncertain tax positions is recorded in the financial statements. It is the Company’s policy to include penalties and interest expense related to income taxes as a component of income tax expense, as necessary. The Company has not recorded any interest or penalties associated with income tax since inception. Tax years subsequent to 2020 are subject to examination by federal and state authorities.	NOTE 2 – Use of estimates Cash, restricted cash, and cash equivalents Concentration of credit risk Property and equipment Impairment of long-lived assets Leases – At lease inception, the Company recognizes a lease liability equal to the present value of the remaining lease payments, and a right of use asset equal to the lease liability, subject to certain adjustments, such as for lease incentives. In determining the present value of the lease payments, the Company uses its incremental borrowing rate, determined by estimating the Company’s applicable, fully collateralized borrowing rate, with adjustment as appropriate for lease term. The lease term at the lease commencement date is determined based on the non-cancellable period for which the Company has the right to use the underlying asset, together with any periods covered by an extension option if the Company is reasonably certain to exercise that option. Right-of-use assets and obligations for leases with an initial term of 12 months or less are considered short term and are (a) not recognized in the balance sheet and (b) recognized as an expense on a straight-line basis over the lease term. The Company does not sublease any of its leased assets to third parties and the Company’s lease agreements do not contain any residual value guarantees or restrictive covenants. The accounting for leases includes a number of reassessment and re-measurement requirements for lessees based on certain triggering events or impairment conditions. There were no impairment indicators identified during the years ended December 31, 2023 or 2022 that would require impairment testing of the Company’s right-of-use assets. Certain of the Company’s leases include variable lease costs to reimburse the lessor for real estate tax and insurance expenses, and certain non-lease components that transfer a distinct service to the Company, such as common area maintenance services. The Company has elected to separate the accounting for fixed lease components and variable and non-lease components for real estate and equipment leases. The variable lease costs are recorded on the statement of operations as rent expense, within general and administrative expenses. The Company does not have any financing leases at December 31, 2023 or 2022. Convertible preferred stock Preferred stock warrant liability Fair value measurements Level 1 – Observable inputs such as unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date. Level 2 – Inputs (other than quoted prices included in Level 1) that are either directly or indirectly observable for the asset or liability. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. Level 3 – Unobservable inputs for which there is little or no market data and which require the Company to develop its own assumptions about how market participants would price the asset or liability. Consideration is given to the risk inherent in the valuation technique and the risk inherent in the inputs to the model. Carrying amounts of certain of the Company’s financial instruments, including cash, restricted cash, and cash equivalents, prepaid expenses and other current assets, accounts payable, and accrued liabilities approximate fair value due to their relatively short maturities. Non-financial assets such as property and equipment are evaluated for impairment and adjusted to fair value using Level 3 inputs only when impairment is recognized. Fair values are considered Level 3 when management makes significant assumptions in developing a discounted cash flow model based upon a number of considerations including projections of revenues, earnings, and a discount rate. To date, the Company has not recorded any adjustments to fair value related to impairment on property and equipment. At December 31, 2023 and 2022, the fair value of the Company’s preferred stock warrant liability (see Note 7 for details) was classified as follows: December 31, 2023 Level 1 Level 2 Level 3 Total Preferred stock warrant liability $ - $ - $ 320,117 $ 320,117 December 31, 2022 Level 1 Level 2 Level 3 Total Preferred stock warrant liability $ - $ - $ 610,381 $ 610,381 The change in the fair value measurement using significant inputs (Level 3) is summarized below: Balance at December 31, 2021 $ 647,373 Gain on revaluation of warrant liability (36,992 ) Balance at December 31, 2022 $ 610,381 Gain on revaluation of warrant liability (290,264 ) Balance at December 31, 2023 $ 320,117 Research and development Stock-based compensation The accounting for stock options granted to outside consultants is consistent with the accounting for stock-based payments to officers and directors, as described above, by measuring the cost of services received in exchange for equity awards utilizing the grant date fair value of the awards, with the cost recognized as stock-based compensation expense on the straight-line basis in the Company’s financial statements over the vesting period of the awards. Income taxes The Company follows tax accounting requirements for the recognition, measurement, presentation, and disclosure in the financial statements of any uncertain tax positions that have been taken or expected to be taken on a tax return. No liability related to uncertain tax positions is recorded in the financial statements. It is the Company’s policy to include penalties and interest expense related to income taxes as a component of income tax expense, as necessary. The Company has not recorded any interest or penalties associated with income tax since inception. Tax years subsequent to 2020 are subject to examination by federal and state authorities. Earnings per share – Recent accounting pronouncements not yet adopted
PHOENIX BIOTECH ACQUISITION CORP. [Member]
Significant Accounting Policies [Line Items]
SIGNIFICANT ACCOUNTING POLICIES		Note 2 — Summary of Significant Accounting Policies Basis of Presentation The accompanying financial statements are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC. Reclassifications Certain prior year amounts have been reclassified due to an immaterial correction of an error and for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations. An adjustment for $244,777 has been made to Class A common stock subject to possible redemption and Accumulated deficit as of December 31, 2022 to correct the total amount redeemable to stockholders. In the Form 10-Q for three months ended March 31, 2023, the Company discovered an error in the Statement of Cash Flows for the presentation of restricted cash. The error was not corrected and persisted in the statements of cash flows in the quarterly reports on 10-Q for the three months ended June 30, 2023 and September 30, 2023. These errors had no impact on the balance sheets or the statements of operations in those periods. This error is corrected in the statement of cash flows in the Company’s December 31, 2023 audited financial statements. Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its 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. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. Such estimates may be subject to change as more current information becomes available and accordingly the actual results could differ significantly from those estimates. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company did not have any cash equivalents as of December 31, 2023 and 2022. Restricted Cash The Company considers all cash to be held for a specific purpose restricted cash. As of December 31, 2023 and 2022, the Company had $0 and $41,665,974 in restricted cash, respectively. The restricted cash as of December 31, 2022 was intended to satisfy stockholder redemption payments. The cash and restricted cash balances included in the balance sheets as of December 31, 2023 and 2022, are comprised of the following: December 31, 2023 2022 Cash $ 96,873 $ 475,870 Restricted cash — 41,665,974 Total cash and restricted cash $ 96,873 $ 42,141,844 Money Market Funds Held in Trust Account At December 31, 2023, the assets held in Trust Account were held in money market funds that invested in U.S. Treasury securities. At December 31, 2022, substantially all of the assets held in the Trust Account were held as cash. The Company’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the balance sheets at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of investments held in the Trust Account and interest earned on marketable securities are included in the accompanying statements of operations. The estimated fair values of investments held in the Trust Account are determined using available market information. Shareholder Redemption Liability On December 20, 2022, in connection with the Company’s special meeting held to consider the First Charter Amendment, the Company’s stockholders redeemed 16,211,702 shares of Class A common stock subject to possible redemption at $10.20 per share redemption value, plus a pro rata share of interest earned. Of the total amount redeemed, payments for 2,581,004 shares of Class A common stock totaling $26,481,101 plus a true-up payment of $1,361,646 for a total liability of $27,842,747 were subsequently paid to redeeming stockholders on January 3, 2023. Therefore, a portion of the total redemption payment has been classified as a stockholder redemption liability in the accompanying balance sheet as of December 31, 2022. Offering Costs Associated with the IPO Offering costs, including additional underwriting fees associated with the underwriter’s partial exercise of the over-allotment option, consist principally of legal, accounting, underwriting fees and other costs directly related to the IPO. Offering costs, including those attributable to the underwriter’s partial exercise of the over-allotment option, amounted to $12,729,318. This amount was charged to stockholders’ deficit upon the completion of the IPO. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may exceed the Federal Deposit Insurance Corporation coverage limit of $250,000. At December 31, 2023 and 2022, the Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts. Fair Value of Financial Instruments The fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities: Level 1: Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2: Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active. Level 3: Unobservable inputs based on the Company’s assessment of the assumptions that market participants would use in pricing the asset or liability. Income Taxes The Company complies with the accounting and reporting requirements of ASC 740, “Income Taxes” (“ASC 740”), which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. There were no No Deferred tax liabilities and assets are determined based on the difference between the financial statement and tax basis of assets and liabilities, using enacted tax rates in effect for the year in which the differences are expected to reverse. Current income taxes are based on the year’s income taxable for federal and state income tax reporting purposes. Total tax provision may differ from the statutory tax rates applied to income before provision for income taxes due principally to expenses charged which are not tax deductible. The total provision benefit for income taxes is comprised of the following: December 31, December 31, Current expense $ (94,819 ) $ (599,159 ) Deferred tax benefit — — Change in valuation allowance — — Total income tax (expense) benefit $ (94,819 ) $ (599,159 ) The net deferred tax assets in the accompanying balance sheets included the following components: December 31, December 31, Deferred tax assets $ 607,516 $ 596,692 Deferred tax liabilities — — Valuation allowance for deferred tax assets (607,516 ) (596,692 ) Net deferred tax assets $ — $ — The deferred tax assets as of December 31, 2023 and 2022 were comprised of the tax effect of cumulative temporary differences as follows: December 31, December 31, General and administration expenses before business combination $ 607,516 $ 596,692 Valuation allowance for deferred tax assets (607,516 ) (596,692 ) Total $ — $ — In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which temporary differences representing net future deductible amounts become deductible. Management considers the scheduled reversal of deferred tax assets, projected future taxable income and tax planning strategies in making this assessment. For the year ended December 31, 2023 and 2022, the valuation allowance was $607,516 and $596,692, respectively. A reconciliation of the statutory federal income tax provision (benefit) to the Company’s effective tax rate is as follows: December 31, December 31, Statutory federal income tax rate 21.0 % 21.0 % State taxes, net of federal tax benefit 0.0 % 0.0 % Valuation allowance (17.33 )% 852.7 % Income tax provision (benefit) 3.67 % 873.7 % Class A Common Stock Subject to Possible Redemption The Company accounts for its Class A common stock subject to possible redemption in accordance with the guidance in ASC 480. Shares of Class A common stock subject to mandatory redemption (if any) are classified as a liability instrument and are measured at fair value. Conditionally redeemable Class A common stock (including Class A common stock that features redemption rights that are within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, Class A common stock is classified as stockholders’ equity. The Company’s Class A common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, at December 31, 2023 and 2022, 764,957 and 1,288,298 shares of Class A common stock subject to possible redemption are presented as temporary equity, outside of the stockholders’ deficit section of the Company’s balance sheets. The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable Class A common stock to equal the redemption value at the end of each reporting period. Increases or decreases in the carrying amount of redeemable common stock are affected by charges against additional paid in capital and accumulated deficit. At December 31, 2023 and 2022, the Class A common stock subject to possible redemption reflected in the balance sheets is reconciled in the following table: Class A common stock subject to possible redemption, December 31, 2021 $ 178,500,000 Plus: Accretion of carrying value to redemption value 2,662,553 Less: redemption of shares (167,693,708 ) Class A common stock subject to possible redemption, December 31, 2022 $ 13,468,845 Less: Redemption (5,638,880 ) Plus: Accretion of carrying value to redemption value 606,346 Class A common stock subject to possible redemption, December 31, 2023 $ 8,436,311 Net Loss per Common Stock The Company has two classes of shares, which are referred to as Class A common stock and Class B common stock (the “Class B common stock” or the “Founder Shares”). Earnings and losses are shared pro rata between the two classes of shares. Public Warrants (see Note 3) and Private Placement Warrants (see Note 4) to purchase an aggregate of 9,192,500 shares of Class A common stock at $11.50 per share were issued on October 29, 2021. At December 31, 2023 and December 31, 2022, no Public Warrants or Private Placement Warrants have been exercised. The 9,192,500 shares of Class A common stock underlying outstanding Public Warrants and Private Placement Warrants were excluded from diluted net income per share for the year ended December 31, 2023 and 2022 because they are contingently exercisable, and the contingencies have not yet been met. As a result, diluted net income per common stock is the same as basic net income per common stock for the period. The tables below present a reconciliation of the numerator and denominator used to compute basic and diluted net income per share for each class of stock. For the Year Ended December 31, 2023 2022 Class A Class B Class A Class B Basic and diluted net income per share: Numerator: Allocation of net income $ (1,641,020 ) $ (895,213 ) $ (531,288 ) $ (136,448 ) Denominator: Weighted average shares outstanding 4,224,247 2,304,421 17,896,428 4,596,250 Basic and diluted net income per share $ (0.39 ) $ (0.39 ) $ (0.03 ) $ (0.03 ) Accounting for Warrants The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the instruments’ specific terms and applicable authoritative guidance in ASC 480 and ASC 815, Derivatives and Hedging Recent Accounting Pronouncements In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (ASU 2023-09), which requires disclosure of incremental income tax information within the rate reconciliation and expanded disclosures of income taxes paid, among other disclosure requirements. ASU 2023-09 is effective for fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company’s management does not believe the adoption of ASU 2023-09 will have a material impact on its consolidated financial statements and disclosures. Management does not believe that any other recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying unaudited condensed financial statements.

Net Loss per Share of Common St

Net Loss per Share of Common Stock	8 Months Ended	12 Months Ended
Net Loss per Share of Common Stock	Sep. 30, 2024	Dec. 31, 2023
Net Loss per Share of Common Stock [Abstract]
NET LOSS PER SHARE OF COMMON STOCK	NOTE 3 – 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, warrants, 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 antidilutive: September 30, September 30, (Successor) (Predecessor) Conversion of convertible preferred stock issued and outstanding 84,770,124 27,920,467 Conversion of convertible preferred stock underlying convertible preferred stock warrants 49,797,736 1,849,638 Exercise of common warrants into common stock 18,305,411 - Common stock reserved for employee stock option plan (ESPP) 527,182 - Common stock underlying outstanding options 2,657,486 894,500 156,057,939 30,664,605	NOTE 3 – NET LOSS PER COMMON SHARE 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, warrants and restricted stock that were not included in the calculation of diluted net loss per share because such shares are antidilutive: Year ended December 31, 2023 2022 Common stock options 782,499 1,138,110 Convertible preferred stock 27,920,467 27,920,467 Convertible preferred warrants 1,849,638 1,849,638 30,552,604 30,908,215 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 outstanding at December 31, 2023 or 2022.

Property and Equipment

Property and Equipment	8 Months Ended	12 Months Ended
Property and Equipment	Sep. 30, 2024	Dec. 31, 2023
Property and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 – PROPERTY AND EQUIPMENT Property and equipment, net, consists of the following: September 30, December 31, (Successor) (Predecessor) Laboratory equipment $ 2,507,839 $ 2,507,839 Computers 38,323 38,323 Furniture 8,429 8,429 Less: Accumulated depreciation (1,929,691 ) (1,587,889 ) $ 624,900 $ 966,702 Depreciation expense for the period from February 14, 2024 through September 30, 2024 for Successor was $304,446. Predecessor depreciation expense for the period January 1, 2024 through February 13, 2024 and for the six months ended September 30, 2023 was $37,356 and $346,164, respectively. The Company’s depreciation expense for the three months ended September 30, 2024 and the Predecessor’s depreciation expense for the three months ended June 30, 2023 was $113,855 and $115,388, respectively.	NOTE 4 – PROPERTY AND EQUIPMENT Property and equipment, net, consisted of the following as of December 31, 2023 and 2022: 2023 2022 Laboratory equipment $ 2,507,839 $ 2,507,839 Computers 38,323 38,323 Furniture 8,429 8,429 Less: Accumulated depreciation (1,587,889 ) (1,127,167 ) $ 966,702 $ 1,427,424 Depreciation expense was $460,722 and $476,275 for the years ended December 31, 2023 and 2022, respectively.

Accrued Liabilities

Accrued Liabilities	8 Months Ended	12 Months Ended
Accrued Liabilities	Sep. 30, 2024	Dec. 31, 2023
Accrued Liabilities [Abstract]
ACCRUED LIABILITIES	NOTE 5 – ACCRUED LIABILITIES Accrued liabilities consisted of the following: September 30, December 31, (Successor) (Predecessor) Employee-related liabilities $ 49,117 $ 68,697 Accrued taxes 85,148 - Accrued legal expenses 172,000 46,466 Accrued interest - 27,637 Penalty for late S-1 filing and effectiveness 645,693 - Accrued consulting and professional services 538,000 - Accrued toxicology expense 144,619 - Accrued clinical services 26,879 - Other accrued expenses 31,071 1,833 $ 1,692,527 $ 144,633	NOTE 5 – ACCRUED LIABILITIES Accrued liabilities consisted of the following as of December 31, 2023 and 2022: 2023 2022 Employee-related liabilities $ 68,697 $ 19,758 Accrued legal expenses 46,466 18,040 Accrued interest 27,637 12,014 Accrued consulting expenses 1,833 50,582 $ 144,633 $ 100,394

Leases

Leases	8 Months Ended	12 Months Ended
Leases	Sep. 30, 2024	Dec. 31, 2023
Leases [Abstract]
LEASES	NOTE 6 – Leases The Company holds a five-year lease for laboratory and office space. The lease has escalating contractual rent and variable rent components and the Company elected to separate the contractual and variable elements for valuing the operating lease liability and right-to-use asset. The lease does not have any options for extension or expansion. The Company recorded the following lease costs: For the three months For the For the For the nine months 2024 2023 2024 2024 2023 (Successor) (Successor) (Successor) (Predecessor) (Predecessor) Operating leases: Operating lease cost $ 229,331 $ 233,375 $ 585,702 $ 110,885 $ 695,365 Variable operating lease cost 177,056 147,942 441,560 84,401 488,867 Total lease cost $ 406,387 $ 381,317 $ 1,027,262 $ 195,286 $ 1,184,232 September 30, December 31, (Successor) (Predecessor) Right-of-use assets, net $ 1,652,614 $ 2,189,565 Operating lease liabilities, current $ 931,023 $ 769,092 Operating lease liabilities, non-current 771,525 1,575,499 Total operating lease liabilities $ 1,702,548 $ 2,344,591 Weighted-average remaining lease term of operating leases (in years) 2.00 2.75 Weighted-average discount rate for operating leases 9.60 % 9.60 % The following table reconciles the undiscounted future minimum lease payments (displayed by year and in the aggregate) under non-cancelable operating leases with terms of more than one year to the total operating lease liabilities recognized on the Company’s condensed consolidated balance sheets as of September 30, 2024: Maturity of the Company’s lease liabilities as of September 30, 2024: Remainder of 2024 $ 168,133 2025 990,055 2026 726,394 Total lease payments 2,122,508 Less: imputed interest (182,034 ) Total lease liabilities $ 1,702,548	NOTE 6 – Leases As of December 31, 2023 and 2022, the Company holds one five-year lease for laboratory and office space. The lease has escalating contractual rent and variable rent components and the Company elects to separate the contractual and variable elements for valuing the lease liability and right-to-use asset. The lease does not have any options for extension or expansion of the lease. The Company recorded the following lease costs: For the year ended 2023 2022 Operating leases: Operating lease cost $ 930,913 $ 917,324 Variable lease cost 637,016 545,220 Total lease cost $ 1,567,929 $ 1,462,544 Cash paid for amounts included in the measurement of lease liabilities $ 933,221 $ 906,040 Right-of-use assets, net 2,189,565 2,846,041 Operating lease liabilities, current 769,092 672,374 Operating lease liabilities, non-current 1,575,499 2,344,590 Total operating lease liabilities $ 2,344,591 $ 3,016,964 Weighted-average remaining lease term of operating leases (in years) 2.75 3.75 Weighted-average discount rate for operating leases 9.6 % 9.6 % The interest expense related to leases was $260,848 and $320,790 for years ended December 31, 2023 and 2022, respectively. The following table reconciles the undiscounted future minimum lease payments (displayed by year and in the aggregate) under noncancelable operating leases with terms of more than one year to the total operating lease liabilities recognized on the balance sheets as of December 31, 2023: Year ending December 31: Operating 2024 961,218 2025 990,055 2026 726,394 Total lease payments 2,677,667 Less imputed interest (333,076 ) Total lease liabilities $ 2,344,591

Stockholders_ Deficit

Stockholders’ Deficit	8 Months Ended	12 Months Ended
Stockholders’ Deficit	Sep. 30, 2024	Dec. 31, 2023
Stockholders’ Deficit [Line Items]
STOCKHOLDERS’ DEFICIT	NOTE 7 – STOCKHOLDERS’ DEFICIT Successor Series A Convertible Preferred Stock The Company designated 12,580 shares of its authorized preferred stock as the Series A Preferred Stock and the rights, preferences and privileges of the Series A Preferred Stock are summarized below. Each share of Series A Preferred Stock has a stated value of $1,000 per share and, when issued, the Series A Preferred Stock was fully paid and non-assessable. The Series A Preferred Stock, ranks senior to all other Company capital stock unless required holder votes are obtained to create a class of stock senior to Series A Preferred Stock. The requisite holders of Series A Preferred Stock consented to the issuance of the Series C Preferred Stock described below, which ranks senior to the Series A Preferred Stock and Series B Preferred Stock. Dividend and Participation Rights: Conversion: Alternate Conversion: Redemptions: The holders of the Series A Preferred Stock have no voting rights. In February 2024, the Company consummated a private placement (the “Series A PIPE Financing”) of 10,039 shares of Series A Preferred Stock, warrants to purchase 612,746 shares of Common Stock (the “February 2024 PIPE Common Warrants”) and warrants to purchase 2,500 shares of Series A Preferred Stock (the “Preferred Warrants”) (See Note 8 below), pursuant to the Amended and Restated Securities Purchase Agreement, dated February 14, 2024, by and among the Company, PBAX and certain accredited investors (the “Initial Investors”) for aggregate cash proceeds to the Company of approximately $10.0 million, including cash previously received for bridge loan proceeds. A portion of such Series A Preferred Stock was issued as consideration for the cancellation of outstanding indebtedness, including a promissory note of PBAX amounting to $1,555,000 and the Predecessor’s convertible notes amounting to $627,154. The Company accounts for preferred stock as either equity or debt-like securities based on an assessment of the Preferred Stock rights and preferences and applicable authoritative guidance in ASC 480 and ASC 815, Derivatives and Hedging. The Company has concluded that the Series A and Series B Preferred Stock, which have no cash redemption features outside of the Company’s control are treated as equity. The Company has also concluded that the Series A Common Warrants do not possess redemption features outside of the Company’s control and ae treated as equity. Due to delayed filing and declaration of effectiveness relative to the deadlines defined in the Registration Rights Agreement, the Company accrued for an aggregate $608,363 penalty as of June 30, 2024, payable in cash to the holders of Series A Preferred Stock. In the three months ended September 30, 2024, 7,005 shares of Series A Preferred Stock were converted into 108,948,903 shares of Common Stock. As of September 30, 2024, there were 3,075 remaining shares of Series A Preferred Stock, which were convertible into 62,196,602 shares of Common Stock. Successor Series B Convertible Preferred Stock The Company designated 626 shares of its authorized preferred stock as Series B Preferred Stock and established the rights, preferences and privileges of the Series B Preferred Stock pursuant to the Certificate of Designation of Preferences, Rights and Limitations of the Series B Convertible Preferred Stock (the “Series B Certificate of Designations” and, together with the Series A Certificate of Designations, the “Certificates of Designations”), as summarized below. Except as set forth below, the Series B Preferred Stock has terms and provisions that are identical to those of the Series A Preferred Stock. On April 1, 2024, we consummated a private placement of 626 shares of the Company Series B Preferred Stock, pursuant to the Securities Purchase Agreement, dated March 28, 2024, by and among us and certain accredited investors (the “Additional Investors” and, together with the Initial Investors, the “PIPE Investors”), for aggregate cash proceeds to us of approximately $0.5 million. Such private placement closed on April 1, 2024. The holders of the Series B Preferred Stock have no voting rights. The Series B Preferred Stock ranks pari passu with the Series A Preferred Stock. Due to delayed filing and declaration of effectiveness relative to the deadlines defined in the Registration Rights Agreement, the Company accrued for an aggregate $37,330 penalty as of June 30, 2024, payable in cash to the holders of Series B Preferred Stock. In the three months ended September 30, 2024, 140 shares of Series B Preferred Stock were converted into 1,244,040 shares of Common Stock. As of September 30, 2024, there were 486 remaining shares of Series B Preferred Stock, which were convertible into 9,830,097 shares of Common Stock. Successor Series C Convertible Preferred Stock The Company designated 2,853 shares of its authorized preferred stock as the Series C Preferred Stock and the rights, preferences and privileges of the Series C Preferred Stock are summarized below. Each share of Series C Preferred Stock has a stated value of $1,000 per share and, when issued, the Series C Preferred Stock was fully paid and non-assessable. The Series C Preferred Stock, ranks senior to all other Company capital stock unless required holder votes are obtained to create a class of stock senior to Series C Preferred Stock. Ranking: Dividend and Participation Rights: Conversion: Alternate Conversion: Redemptions: The holders of the Series C Preferred Stock have no voting rights. In September 2024, the Company consummated a private placement (the “Series C PIPE Financing”) of 2,853 shares of Series C Preferred Stock and warrants to purchase 8,175,166 shares of Common Stock (the “September 2024 PIPE Common Warrants”) (See Note 8 below), pursuant to the Securities Purchase Agreement, dated September 25, 2024, by and among the Company and certain accredited investors for aggregate cash proceeds to the Company of approximately $1.25 million. The Company accounts for preferred stock as either equity or debt-like securities based on an assessment of the Preferred Stock rights and preferences and applicable authoritative guidance in ASC 480 and ASC 815, Derivatives and Hedging. The Company has concluded that the Series C Preferred Stock, which has no cash redemption features outside of the Company’s control are treated as equity. The Company has also concluded that the Series C Common Warrants do not possess redemption features outside of the Company’s control and are treated as equity. Predecessor Preferred Stock Conversion to Common Stock At December 31, 2023, Predecessor had 75,120,105 shares of capital stock authorized, consisting of 45,350,000 shares of Predecessor common stock and 29,770,105 shares of Predecessor convertible preferred stock. All classes of the Predecessor’s stock had a par value of $0.0001. On February 14, 2024, on the close of the Merger, the Predecessor’s outstanding convertible preferred stock converted to Common Stock at a conversion ratio of 0.0806 and 0.1757 shares of Common Stock for each share of Predecessor Series Seed Convertible Preferred Stock and Predecessor Series A Convertible Preferred Stock, respectively. This resulted in the issuance of 415,498 and 3,999,997 shares of Common Stock for the Predecessor’s Series Seed Preferred Stock and Predecessor Series A Preferred Stock, respectively. Predecessor’s Series Seed and Series A Preferred Stock had cash redemption features outside of its control, and therefore were classified in a mezzanine section presented on the balance sheets between liabilities and stockholders’ deficit. Purchase of Common Stock by Keystone Capital Partners under the Equity Line of Credit (“ELOC”) On February 14, 2024, in conjunction with, and as a condition to the closing of the Series A PIPE Financing, the Company entered into a common stock purchase agreement (the “Keystone Purchase Agreement”) with Keystone Capital Partners, L.P. (“Keystone”), pursuant to which we may sell and issue, and Keystone is obligated to purchase, up to 25,000,000 shares subject to the Company obtaining all necessary stockholder approvals to issue the shares to Keystone. The price of the shares purchased by Keystone under the ELOC is 90% of various volume-weighted average price (“VWAP”) and closing price-based formulae, and requires a waiver, should the selling price be below $1.00 per share. As consideration for Keystone’s commitment to purchase shares of Common Stock pursuant to the Keystone Purchase Agreement, we issued an aggregate of 1,864,295 shares of Common Stock to Keystone. In the three and nine months ended September 30, 2024, the Company sold approximately 13.0 million shares for gross proceeds of approximately 13.0 million and 20.9 million shares for gross proceeds of approximately $1.7 and $4.3 million, respectively, under the Keystone ELOC. The Company sought and received a waiver to sell the shares below $1.00 per share. The Company also issued 1,613,944 and 1,864,294 shares of common stock to Keystone as consideration for the ELOC in the three-month period ended September 30, 2024 and the period from February 14, 2024 to September 30, 2024, respectively. Issuance of Common Stock to Arena Business Solutions Global SPC II, Ltd. (“Arena”) for the Arena ELOC On February 23, 2024, the Company entered into a common stock purchase agreement (the “Arena Purchase Agreement”) with Arena, pursuant to which we may sell and issue, and Arena is obligated to purchase, up to $25,000,000 of Common Stock. The price of the shares purchased by Arena under the ELOC is 90% of various VWAP and closing price-based formulae, and requires a waiver, should the selling price be below $0.25 per share. As consideration for Arena commitment to purchase shares of Common Stock pursuant to the Arena Purchase Agreement, the Company issued no shares and 345,566 shares of Common Stock to Arena during the three and nine-month period ended September 30, 2024, respectively. The Company has sold no shares of Common Stock to Arena under the Arena ELOC in the nine-month period ended September 30, 2024.
PHOENIX BIOTECH ACQUISITION CORP. [Member]
Stockholders’ Deficit [Line Items]
STOCKHOLDERS’ DEFICIT		Note 7 — Stockholders’ Deficit Common Stock Class A common stock Class B common stock Prior to the consummation of an initial business combination, only holders of shares of Class B common stock will have the right to vote on the election of directors. Holders of shares of Class A common stock and shares of Class B common stock will vote together as a single class on all other matters submitted to a vote of stockholders. Preferred stock Warrants — Notwithstanding the foregoing, if a registration statement covering the common stock issuable upon exercise of the Public Warrants is not effective within a specified period following the consummation of a business combination, warrant holders may, until such time as there is an effective registration statement and during any period when the Company shall have failed to maintain an effective registration statement, exercise warrants on a cashless basis pursuant to the exemption provided by Section 3(a)(9) of the Securities Act, provided that such exemption is available. If that exemption, or another exemption, is not available, holders will not be able to exercise their warrants on a cashless basis. The Public Warrants will expire five years after the completion of a business combination or earlier upon redemption or liquidation. Once the warrants become exercisable, the Company may redeem the Public Warrants: ● in whole and not in part; ● at a price of $0.01 per warrant; ● upon not less than 30 days’ prior written notice of redemption; ● if, and only if, the reported last sale price of Class A common stock equals or exceeds $18.00 per share (as adjusted for stock splits, stock dividends, reorganizations and recapitalizations), for any 20 trading days within a 30-trading-day period commencing at any time after the warrants become exercisable and ending on the third business day prior to the notice of redemption to warrant holders; and ● if, and only if, there is a current registration statement in effect with respect to the shares of Class A common stock underlying the warrants. If the Company calls the Public Warrants for redemption, management will have the option to require all holders that wish to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreement. The Private Placement Warrants are identical to the Public Warrants underlying the Units sold in the IPO, except that the Private Placement Warrants and the common stock issuable upon the exercise of the Private Placement Warrants will not be transferable, assignable, or salable until after the completion of a business combination, subject to certain limited exceptions. The Private Placement Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants. The exercise price and number of shares of common stock issuable upon exercise of the warrants may be adjusted in certain circumstances including in the event of a stock dividend, extraordinary dividend or recapitalization, reorganization, merger, or consolidation. However, the warrants will not be adjusted for issuances of common stock at a price below their respective exercise prices, other than as set forth below. Additionally, in no event will the Company be required to net cash settle the warrants. If the Company is unable to complete a business combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of warrants will not receive any of such funds with respect to their warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with respect to such warrants. Accordingly, the warrants may expire worthless. In addition, if the Company issues additional common stock or equity-linked securities for capital raising purposes in connection with the closing of a business combination at an issue price or effective issue price of less than $9.20 per share of common stock (with such issue price or effective issue price to be determined in good faith by the Company’s board of directors, and in the case of any such issuance to the Initial Stockholders or their affiliates, without taking into account any Founder Shares held by them prior to such issuance) (the “Newly Issued Price”), and (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for the funding of a business combination on the date of the consummation of a business combination (net of redemptions), and (z) the volume weighted-average trading price of the Company’s common stock during the 20-trading-day period starting on the trading day prior to the day on which the Company consummates a business combination (such price, the “Market Value”) is below $9.20 per share, the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the greater of (i) the Market Value or (ii) the Newly Issued Price, and the $18.00

Warrants

Warrants	8 Months Ended
Warrants	Sep. 30, 2024
Warrants [Abstract]
WARRANTS	NOTE 8 – WarrantS Accounting for warrants The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the instruments’ specific terms and applicable authoritative guidance in ASC 480 and ASC 815, Derivatives and Hedging. The assessment considers whether the instruments are free standing financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the instruments meet all of the requirements for equity classification under ASC 815, including whether the instruments are indexed to the Company’s own common stock and whether the instrument holders could potentially require “net cash settlement” in a circumstance outside of the Company’s control, among other conditions for equity classification. This assessment, which requires the use of professional judgment, was conducted at the time of warrant issuance and as of each subsequent period end date while the instruments are outstanding. Public Warrants At September 30, 2024, there were 9,192,500 Public Warrants outstanding, each with a right to purchase one share of Common Stock for $11.50. The Public Warrants became exercisable 30 days after the Merger. No warrants will be exercisable for cash unless the Company has an effective and current registration statement covering the Common Stock issuable upon exercise of the warrants and a current prospectus relating to such Common Stock. The warrants were registered under a resale registration statement on Form S-1 (File No. 333-279156), which was declared effective by the Securities and Exchange Commission on July 5, 2024. Notwithstanding the foregoing, warrant holders may, during any period when the Company shall have failed to maintain an effective registration statement, exercise warrants on a cashless basis pursuant to the exemption provided by Section 3(a)(9) of the Securities Act, provided that such exemption is available. If that exemption, or another exemption, is not available, holders will not be able to exercise their warrants on a cashless basis. The Public Warrants will expire five years after the Merger or earlier upon redemption or liquidation. Once the warrants became exercisable, the Company may, with 30 days prior notice, redeem the Public Warrants in whole and not in part, at a price of $0.01 per warrant if the shares underlying the warrants are registered and if the closing price of Common Stock equals or exceeds $18.00 for 20 of the prior 30 trading days. If the Company calls the Public Warrants for redemption, management will have the option to require all holders that wish to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreement. The exercise price and number of shares of Common Stock issuable upon exercise of the warrants may be adjusted in certain circumstances including in the event of a stock dividend, extraordinary dividend or recapitalization, reorganization, merger, or consolidation. However, the warrants will not be adjusted for issuances of Common Stock at a price below their respective exercise prices. Additionally, in no event will the Company be required to net cash settle the warrants. As discussed above, the Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the instruments’ specific terms and applicable authoritative guidance in ASC 480 and ASC 815, Derivatives and Hedging. Management has concluded that the Public Warrants and Private Placement Warrants issued pursuant to the warrant agreement qualify for equity accounting treatment. Conversion warrants On November 14, 2019, Predecessor issued warrants to purchase a total of 1,849,638 shares of Predecessor Series A Preferred Stock at a price of $1.7571 per share. The warrants were exercisable into shares of Predecessor Series A Preferred Stock at the discretion of the holder, at any time in the five years after issuance. The warrants were analyzed and determined to be freestanding instruments issued in a transaction including the conversion or sale of the Series A Preferred Stock. A warrant to purchase up to 426,839 shares of Series A Preferred Stock was issued in a transaction that included the conversion of 100 shares of Series 1 Preferred Stock into 2,845,597 shares of Predecessor Series A Preferred Stock. Another warrant to purchase up to 1,422,799 shares of Series A Preferred Stock was issued concurrent with the purchase of 2,845,597 shares of Series A Preferred Stock. These warrants are collectively referred to as the “Predecessor preferred stock warrants.” On February 14, 2024, the Predecessor preferred stock warrants were converted into warrants to purchase up to 324,999 shares of Common Stock (“Conversion Warrants”). The Conversion Warrants will initially be exercisable for Common Stock at an exercise price equal to $10.00. The exercise price is subject to adjustment for stock splits, combinations and similar events, and, in the event of stock dividends and splits, the number of shares of Common Stock issuable upon the exercise of the Conversion Warrant will also be adjusted so that the aggregate exercise price shall be the same immediately before and immediately after any such adjustment. The Conversion Warrants will expire five years after the original Predecessor warrants were issued, or November 14, 2024. The Conversion Warrants will automatically convert at the end of the exercise period if the fair market value (as determined in the Conversion Warrants) of a share of Common Stock underlying the Conversion Warrants is greater than the exercise price in effect on such date. As discussed above, Predecessor accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the instruments’ specific terms and applicable authoritative guidance in ASC 480 and ASC 815, Derivatives and Hedging. Based on the exercisability of the Predecessor Preferred Warrants into Series A Preferred Stock, which had a cash redemption feature outside of the control of Predecessor, the Predecessor warrants were recorded as a derivative liability and were revalued at each reporting period, with the change in value being recorded on the Statement of Operations. The Company’s Conversion Warrants are exercisable into Common Stock, which has no cash redemption features that require liability treatment and the Company recorded the Conversion Warrants as equity. February 2024 PIPE Common Warrants (Successor) The Company’s February 2024 PIPE Common Warrants are initially exercisable for cash at an exercise price equal to the greater of (x) $9.20 (as adjusted for stock splits, stock dividends, stock combinations, recapitalizations and similar events) and (y) the closing price of the Common Stock on the trading day immediately prior to the Subscription Date (as defined in the February 2024 PIPE Common Warrant Agreement). The exercise price is subject to adjustment for stock splits, combinations and similar events, and, in the event of stock dividends and splits, the number of shares of Common Stock issuable upon the exercise of the February 2024 PIPE Common Warrants will also be adjusted so that the aggregate exercise price shall be the same immediately before and immediately after any such adjustment. On Stockholder approval for the issuance of shares underlying the warrants, granted April 30, 2024, the exercise price of the February 2024 PIPE Common Warrants was adjusted to $1.39 per share, per the terms of the Securities Purchase Agreement. The February 2014 PIPE Common Warrants will be exercisable beginning six months after the issuance date (the “Initial Exercisability Date”) and expiring on the third anniversary of the Initial Exercisability Date. The February 2014 PIPE Common Warrants require “buy-in” payments to be made by us for failure to deliver any shares of Common Stock issuable upon exercise. If at the time of exercise of the February 2014 PIPE Common Warrants, there is no effective registration statement registering the shares of the Common Stock underlying the February 2014 PIPE Common Warrants, such warrants may be exercised on a cashless basis pursuant to their terms. If we issue options, convertible securities, warrants, shares, or similar securities to holders of Common Stock, each holder of February 2014 PIPE Common Warrants has the right to acquire the same as if the holder had exercised its February 2014 PIPE Common Warrants. The holders of February 2014 PIPE Common Warrants are entitled to receive any dividends paid or distributions made to our holders of Common Stock on an “as if converted” basis. The February 2024 PIPE Common Warrants prohibit us from entering into specified fundamental transactions unless the successor entity assumes all of our obligations under the February 2024 PIPE Common Warrants under a written agreement before the transaction is completed. Upon specified corporate events, a holder of February 2024 PIPE Common Warrants will thereafter have the right to receive upon an exercise such shares, securities, cash, assets or any other property whatsoever which the holder would have been entitled to receive upon the happening of the applicable corporate event had the February 2024 PIPE Common Warrants been exercised immediately prior to the applicable corporate event. When there is a transaction involving specified changes of control, a holder of February 2024 PIPE Common Warrants will have the right to force us to repurchase the holder’s February 2024 PIPE Common Warrants for a purchase price in cash equal to the Black-Scholes value, as calculated under the February 2024 PIPE Common Warrants, of the then unexercised portion of the February 2024 PIPE Common Warrants. The Company’s February 2024 PIPE Common Warrants are exercisable into Common Stock, which has no cash redemption features that require liability treatment. The Company has recorded the February 2024 PIPE Common Warrants as equity. September 2024 PIPE Common Warrants (Successor) The Company’s September 2024 PIPE Common Warrants are initially exercisable for cash at an initial exercise price equal to $0.098 (as adjusted for stock splits, stock dividends, stock combinations, recapitalizations and similar events). The exercise price is also subject to adjustment for the sale of Common Stock, or issuance or modification of options to a result in the purchase of a Common Share at an effective price per share lower than the then current September 2024 PIPE Common Warrant exercise price. Additionally, should the Company issue any variable priced convertible securities, the holders may elect an alternative exercise price that allows exercise at the effective purchase price applicable to the convertible security. The September 2024 PIPE Common Warrants will be exercisable beginning six months after the issuance date (the “Initial Exercisability Date”) and expiring on the third anniversary of the Initial Exercisability Date. The September 2024 PIPE Common Warrants require “buy-in” payments to be made by us for failure to deliver any shares of Common Stock issuable upon exercise. If at the time of exercise of the September 2024 PIPE Common Warrants, there is no effective registration statement registering the shares of the Common Stock underlying the Common September 2024 PIPE Warrants, such warrants may be exercised on a cashless basis pursuant to their terms. If we issue options, convertible securities, warrants, shares, or similar securities to holders of Common Stock, each holder of September 2024 PIPE Common Warrants has the right to acquire the same as if the holder had exercised its September 2024 PIPE Common Warrants. The holders of September 2024 PIPE Common Warrants are entitled to receive any dividends paid or distributions made to our holders of Common Stock on an “as if converted” basis. The September 2024 PIPE Common Warrants prohibit us from entering into specified fundamental transactions unless the successor entity assumes all of our obligations under the September 2024 PIPE Common Warrants under a written agreement before the transaction is completed. Upon specified corporate events, a holder of September 2024 PIPE Common Warrants will thereafter have the right to receive upon an exercise such shares, securities, cash, assets or any other property whatsoever which the holder would have been entitled to receive upon the happening of the applicable corporate event had the September 2024 PIPE Common Warrants been exercised immediately prior to the applicable corporate event. When there is a transaction involving specified changes of control, a holder of September 2024 PIPE Common Warrants will have the right to force us to repurchase the holder’s September 2024 PIPE Common Warrants for a purchase price in cash equal to the Black-Scholes value, as calculated under the September 2024 PIPE Common Warrants, of the then unexercised portion of the Common Warrant. The Company’s September 2024 PIPE Common Warrants are exercisable into Common Stock, which has no cash redemption features that require liability treatment. The Company has recorded the September 2024 PIPE Common Warrants as equity. Preferred Warrants The Preferred Warrants will initially be exercisable for cash at an exercise price equal to $800. The exercise price is subject to adjustment for stock splits, combinations and similar events, and, in the event of stock dividends and splits, the number of shares of Series A Preferred Stock issuable upon the exercise of the Preferred Warrant will also be adjusted so that the aggregate exercise price shall be the same immediately before and immediately after any such adjustment. The Preferred Warrants will expire on the first anniversary of the closing of the Merger, or February 14, 2025. We have the right, conditional upon the share price of CERO stock to be trading above $1.00 per share, to require the holders of Preferred Warrants to exercise such Preferred Warrants into up to an aggregate number of shares of Preferred Stock equal to the holder’s pro rata amount of 2,500 shares of Preferred Stock. In connection with the Series C PIPE Financing, we agreed with certain holders of the Preferred Warrants not to exercise such right to require such exercise by the holders thereof in consideration for their investment in the Series C PIPE Financing. The Preferred Warrants prohibit us from entering into specified fundamental transactions unless the Successor assumes all of our obligations under the Preferred Warrants under a written agreement before the transaction is completed. Upon specified corporate events, a holder of the Preferred Warrants will thereafter have the right to receive upon an exercise such shares, securities, cash, assets or any other property whatsoever which the holder would have been entitled to receive upon the happening of the applicable corporate event had the Preferred Warrant been exercised immediately prior to the applicable corporate event. In the three-month period ended September 30, 2024, 38 Series A Preferred Warrants were converted into shares of Series A Preferred Stock for proceeds of $38,000. The Company’s Preferred Warrants are exercisable into Series A Preferred Stock, which has no cash redemption features that require liability treatment. The Company has recorded the Preferred Warrants as equity. The Company warrants outstanding at September 30, 2024 are presented below: Balance Common Warrants Preferred Warrants (Predecessor) - Public Warrants (Successor) 9,192,500 Conversion Warrants (Successor) 324,999 Common February 2024 PIPE Warrants (Successor) 612,746 Common September 2024 PIPE Warrants (Successor) 8,175,166 Weighted average exercise price $ 6.04 Weighted average remaining life (years) 3.9 Series A Preferred Warrants (Successor) 2,462 Exercise price $ 800 Remaining life (years) 0.38

Fair Value Measurements

Fair Value Measurements	8 Months Ended	12 Months Ended
Fair Value Measurements	Sep. 30, 2024	Dec. 31, 2023
Fair Value Measurements [Line Items]
FAIR VALUE MEASUREMENTS	NOTE 9 – FAIR VALUE MEASUREMENTS Predecessor estimated the fair value of the Predecessor Series A Preferred Stock Warrants at December 31, 2023, using Black-Scholes with the following assumptions: December 31, 2023 (Predecessor) Risk-free interest rate 5.40 % Expected life (in years) 0.25 Expected dividend yield - % Expected volatility 65.90 % The Company initially recorded the Earnout liability at estimated fair value using a Monte Carlo analysis and has revalued the Earnout liability at each subsequent period. The Monte Carlo analysis used the following assumptions: September 30, February 14 2024 2024 (Successor) (Successor) Starting share price $ 0.09 $ 4.90 Tranche 1 trigger price $ 1.25 $ 3.20 Tranche 2 trigger price $ 1.50 $ 3.85 Contractual term 3.4 4.0 Volatility 90 % 90 % Risk-free interest rate 3.52 % 4.20 % At September 30, 2024 for the Successor and December 31, 2023 for the Predecessor, the fair value of derivative liabilities were classified as follows: The classification of the fair value of derivative liabilities and the change in the fair value measurement using significant inputs (Level 3) for the period from December 31, 2022 through September 30, 2023 and December 31, 2023 through February 14, 2024 for Predecessor and February 14, 2024 through September 30, 2024 for the Company is presented below: Level 1 Level 2 Level 3 Total Preferred stock warrant liability (Predecessor): Balance at January 1, 2024 $ - $ - $ 320,117 $ 320,117 Reclassification of warrant liability to equity - - (320,117 ) (320,117 ) Balance at February 13, 2024 - - - - Earnout liability (Successor): Balance at February 14, 2024 - - 4,900,000 4,900,000 (Gain) on revaluation of earnout liability - - (1,800,000 ) (1,800,000 ) Balance at March 31, 2024 - - 3,100,000 3,100,000 (Gain) on revaluation of earnout liability - - (2,900,000 ) (2,900,000 ) Balance at June 30, 2024 $ - $ - $ 200,000 $ 200,000 (Gain) on revaluation of earnout liability - - (170,000 ) (170,000 ) Balance at September 30, 2024 $ - $ - $ 30,000 $ 30,000 Level 1 Level 2 Level 3 Total Preferred stock warrant liability (Predecessor): Balance at January 1, 2023 $ - $ - $ 610,381 $ 610,381 Loss on revaluation of warrant liability - - 36,657 36,657 Balance at March 31, 2023 - - 647,038 647,038 Gain on revaluation of warrant liability - - (261,822 ) (261,822 ) Balance at June 30, 2023 $ - $ - $ 385,216 $ 385,216 Gain on revaluation of warrant liability - - (186,067 ) (186,067 ) Balance at September 30, 2023 $ - $ - $ 199,149 $ 199,149
PHOENIX BIOTECH ACQUISITION CORP. [Member]
Fair Value Measurements [Line Items]
FAIR VALUE MEASUREMENTS		Note 8 — Fair Value Measurements The fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities: Level 1: Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2: Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active. Level 3: Unobservable inputs based on the Company’s assessment of the assumptions that market participants would use in pricing the asset or liability. At December 31, 2023, the assets held in the Trust Account were held in money market funds. All of the Company’s investments held in the Trust Account are classified as trading securities. The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis at December 31, 2023, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. At December 31, 2022 there were no assets or liabilities measured at fair value. December 31, 2023 Level Quoted Significant Significant Assets: Money Market Funds 1 $ 8,436,311 — —

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended	12 Months Ended
Stock-Based Compensation	Sep. 30, 2024	Dec. 31, 2023
Stock-Based Compensation [Abstract]
STOCK-BASED COMPENSATION	NOTE 10 – STOCK-BASED COMPENSATION In October 2016, Predecessor’s Board of Directors approved the adoption of an Equity Incentive Plan (“Predecessor EIP”). As amended, the Predecessor EIP permits Predecessor to grant awards allowing for the issuance of up to 4,888,402 shares of Predecessor’s common stock. On close of the Merger, outstanding awards issued for the Predecessor EIP were converted to options to purchase a number of shares of the Company’s Common Stock equal to the number of Predecessor shares multiplied by the Merger conversion ratio of 0.064452 at a price of the Predecessor option strike price divided by the Merger conversion ratio. The Predecessor EIP was then cancelled. 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 September 30, 2024, was as follows: Outstanding Weighted Weighted Balance, December 31, 2023 (Predecessor) 782,499 $ 0.27 6.86 Options cancelled (Predecessor) (782,499 ) $ 0.27 Balance, February 14, 2024 (Predecessor) - $ - - Balance, February 14, 2024 (Predecessor) - $ - - Options granted (Successor) 5,039,721 $ 1.68 Options Cancelled (Successor) (2,382,235 ) $ 1.73 Balance, September 30, 2024 (Successor) 2,657,486 $ 1.63 9.51 The intrinsic value of Predecessor options exercised during the nine-month period ended September 30 2023 was $9,485. No options were exercised in the nine-month period ended September 30, 2024. On March 25, 2024, the Company’s Board adopted, and its stockholders approved, an Equity Incentive Plan (the “2024 Plan”). The 2024 Plan provides for the granting of stock options, restricted stock and stock appreciation rights to employees, members of the Board of Directors and non-employee consultants. Stock options granted generally expire ten years after their original date of grant and generally vest 25% on the first anniversary of the grant, then monthly to the fourth anniversary of the date of grant, subject to continued service through the applicable vesting date. The plan allows for the issuance of up to 5,172,590 shares of Common Stock. On April 30, 2024, the 2024 Plan was amended to include 2,000,000 additional shares of Common Stock in the pool available for future grant awards. The Company estimated the fair value of stock options granted during the period February 14, 2024 through September 30, 2024 using Black-Scholes with the following weighted average assumptions: ● The Common Stock expected dividend yield assumption of 0.0% is based on the expectation of no dividend payouts to Common Stock. ● The risk-free interest rate assumption is based on the U.S. Department of Treasury instruments whose term was most consistent with the expected life of the Company’s stock options. ● The expected stock price volatility assumption was determined by examining the historical volatilities for industry peers, as the Company does not have sufficient public trading history for the Company’s Common Stock. The Company will continue to analyze the historical stock price volatility and expected term assumption as more historical price data for the Company’s Common Stock becomes available. ● The expected lives of the Company’s stock options are estimated based on the type of award issued using approaches that do not rely on the historical data of the Company, as management has concluded there is insufficient data to provide a reasonable forward-looking estimate. The expected life of an incentive stock option is estimated using the simplified method described in Staff Accounting Bulletin Topic 14 – Share-Based Payment. All incentive stock options awarded by the Company have terms consistent with this approach, which is to calculate the weighted average midpoint between the vesting date of each vesting tranche and the termination date of the option. Non-qualified stock options are valued using the contractual life as the expected term. For the period from February 14, 2024 through September 30, 2024, the Company recorded stock-based compensation expense of $1.9 million, of which $1.0 million was related to research and development and $0.9 million was related to general and administrative. For the period from January 1, 2024 through February 13, 2024, Predecessor recorded an immaterial amount of stock-based compensation expense. For the three-month period ended September 30, 2024, the Company recorded stock-based compensation expense of $0.4 million, of which $0.1 million was related to research and development and $0.3 million was related to general and administrative. For the nine-month period ended September 30, 2023, Predecessor recorded stock-based compensation expense of $0.08 million, of which $0.07 million was related to research and development and $0.01 million was related to general and administrative. For the three-month period ended September 30, 2023, the Predecessor recorded stock-based compensation expense of $0.02 million, of which $0.02 million was related to research and development and approximately $0 was related to general and administrative. As of September 30, 2024, the Company had $1.5 million of unamortized stock-based compensation cost related to unvested stock options, which is expected to be recognized over a weighted average period of 1.7 years. The weighted average grant date calculated fair value per share of the Company’s options granted during the period from February 14, 2024, through September 30, 2024, was $1.02. There were no Predecessor options granted in the nine-month period ended September 30, 2023.	NOTE 10 – STOCK-BASED COMPENSATION In October 2016, the Company’s Board of Directors approved the adoption of an Equity Incentive Plan (“EIP”). As amended, the EIP permits the Company to grant awards allowing for the issuance of up to 4,888,402 shares of the Company’s common stock. The EIP provides for the grant of incentive and non-statutory stock options and restricted stock awards to employees, non-employee directors, and consultants of the Company. Stock options and restricted stock awards granted under the EIP generally vest 25% on the first anniversary of the grant, then monthly to the fourth anniversary of the date of grant. All awards expire ten years from the date of grant. Options are exercisable only to the extent vested. The per share purchase price of all restricted stock and the exercise price of all stock options granted under the EIP must be at least equal to 100% of the fair value of the Company’s common stock at the date of grant, as determined by the Board of Directors. Stock option activity for the years ended December 31, 2023 and 2022, was as follows: Outstanding Weighted Weighted Average Balance, December 31, 2022 1,138,110 $ 0.29 8.18 Options exercised (24,166 ) $ 0.24 Options cancelled/forfeited/expired (331,445 ) $ 0.31 Balance, December 31, 2023 782,499 $ 0.27 6.86 Exercisable 651,663 $ 0.28 6.60 The intrinsic value of options exercised during the years ended December 31, 2023 and 2022 was $9,458 and $35,859, respectively. No options were granted in 2023, and the Company estimated the fair value of stock options granted during the year ended December 31, 2022, using Black-Scholes with the following weighted average assumptions: 2022 Risk-free interest rate 2.28 % Expected life (in years) 8.30 Expected dividend yield 0.0 % Estimated volatility 71.31 % ● The common stock expected dividend yield assumption of 0.0% is based on the Company’s history and expectation of no dividend payouts to common stock. ● The risk-free interest rate assumption is based on the U.S. Department of Treasury instruments whose term was most consistent with the expected life of the Company’s stock options. ● The expected stock price volatility assumption was determined by examining the historical volatilities for industry peers, as the Company does not have any public trading history for the Company’s common stock. The Company will continue to analyze the historical stock price volatility and expected term assumption as more historical data for the Company’s common stock becomes available. ● The expected lives of stock options are estimated based on the type of award issued using approaches that do not rely on the historical data of the Company, as management has concluded there is insufficient data to provide a reasonable forward-looking estimate. The expected life of an incentive stock option is estimated using the simplified method described in Staff Accounting Bulletin Topic 14 – Share-Based Payment. All incentive stock options awarded by the Company have terms consistent with this approach, which is to calculate the weighted average midpoint between the vesting date of each vesting tranche and the termination date of the option. Non-qualified stock options are valued using the contractual life as the expected term. For the year ended December 31, 2023, the Company recorded stock-based compensation expense of $96,896, of which $91,664 was related to R&D and $5,232 was For the year ended December 31, 2022, the Company recorded stock-based compensation expense of $381,070, of which $294,164 was related to R&D and $86,906 was related to general and administrative. As of December 31, 2023, there was $79,526 of unamortized stock-based compensation cost related to unvested stock options, which is expected to be recognized over a weighted average period of 1.05 years. No options were granted in 2023, and the weighted average grant date calculated fair value per share of options granted during the year ended December 31, 2022, was $0.50.

401(K) Retirement Savings Plan

401(K) Retirement Savings Plan	8 Months Ended	12 Months Ended
401(K) Retirement Savings Plan	Sep. 30, 2024	Dec. 31, 2023
401(K) Retirement Savings Plan [Abstract]
401(k) RETIREMENT SAVINGS PLAN	NOTE 11 – 401(k) RETIREMENT SAVINGS PLAN The Company sponsors a 401(k) defined contribution plan covering eligible employees who elect to participate. The Company is allowed to make discretionary profit sharing and 401(k) matching contributions as defined in the plan and as approved by the Board of Directors. The Company’s contributions for the period from February 14, 2024 through September 30, 2024, was $40,459 and Predecessor contributions during the period from January 1, 2024 through February 13, 2024 was $8,657. The Company’s contributions for the three-months ended September 30, 2024 was $16,700. The Predecessor made no	NOTE 13 – 401(k) RETIREMENT SAVINGS PLAN The Company sponsors a 401(k) defined contribution plan covering eligible employees who elect to participate. The Company is allowed to make discretionary profit sharing and 401(k) matching contributions as defined in the plan and as approved by the Board of Directors. The Company made $63,344 and $139,804 contributions during 2023 and 2022, respectively.

Subsequent Events

Subsequent Events	8 Months Ended	12 Months Ended
Subsequent Events	Sep. 30, 2024	Dec. 31, 2023
Subsequent Events [Line Items]
SUBSEQUENT EVENTS	NOTE 12 – Subsequent Events On October 1, 2024, the Company’s Board of Directors granted Directors and Officers options to purchase up to 4.5 million shares of common stock for $0.10 per share. The grants have various vesting conditions, including time-based and performance-based terms. Additionally, on October 1, 2024, the exercise price of all other outstanding options granted under the 2024 Plan was adjusted to $0.10 per share, with all other terms of the original grant to remain without adjustment. On October 23, 2024, the trading price for CERo common stock closed under $0.10 and was the tenth consecutive trading day to do so. On October 24, 2024, the Company received letter from the staff at The Nasdaq Global Market (“Nasdaq”) notifying the Company that, because its Common Stock had a closing bid price of $0.10 or less for ten consecutive trading days, it was no longer eligible to rely upon the 180-day cure period that commenced when the Company received notice in July 2024 that the closing bid price was below $1.00 for ten consecutive trading days and was scheduled to expire on January 15, 2025. In addition, on October 30, 2024, the Company received a letter from the staff at Nasdaq notifying the Company that it had not regained compliance with the continued listing requirement to maintain a minimum market value of $50,000,000 for its listed securities within the 180-day compliance period granted by Nasdaq in May 2024. Each such deficiency results in the commencement of delisting proceedings. However, the Company has requested a hearing from Nasdaq and plans to submit a plan to regain compliance with the listing requirements at such hearing. On November 8, 2024, the Company consummated a purchase agreement with Keystone pursuant to which we may sell and issue, and Keystone is obligated to purchase, up to $20.6 million of shares of Common Stock, subject to certain market conditions. The price of the shares purchased by Keystone under the ELOC is 90% of various volume-weighted average price (“VWAP”) and closing price-based formulae, and requires a waiver, should the selling price be below $0.01 per share. On November 11, 2024, the Company’s stockholders approved a reverse stock split ranging from 1:25 to 1:150. On November 15, 2024, the Board of Directors authorized a reverse stock split ratio of 1:40, such reverse split is anticipated to be effective on or about December 2, 2024. Although such reverse stock split is expected to enable regaining compliance with the Bid Price Requirement, it is not intended to contribute to regaining compliance with the other Requirements.	NOTE 15 – SUBSEQUENT EVENTS Business Combination On February 5, 2024, the Company, PBAX and Merger Sub entered into Amendment No. 1 to the Business Combination Agreement (the “First BCA Amendment”) to, among other things, (i) remove the minimum cash condition, (ii) modify the stock-price based milestones such that (a) the trading price condition for the First Level Earnout Target (as defined in the First BCA Amendment) shall be reset from $12.50 to 125% of the reset Conversion Price (as defined in the First BCA Amendment) of the New CERo Series A Preferred Stock (as defined below) and (b) the trading price condition for the Second Level Earnout Target (as defined in the First BCA Amendment) shall be reset from $15.00 to 150% of the reset Conversion Price of New CERo Series A Preferred Stock, and (iii) increase the aggregate number of shares of PBAX Class A common stock, par value $0.0001 per share (“Class A common stock”), issuable to the stockholders of the Company in connection with the Business Combination from 4,651,704 shares to 5,000,000 shares. Such number of shares is in addition to up to 1,200,000 shares issuable upon satisfaction of certain earn-out conditions and 382,651 shares issuable upon exercise of rollover options or warrants. On February 8, 2024, PBAX held a special meeting of stockholders (the “Fourth Special Meeting”). At the Fourth Special Meeting, PBAX’s stockholders adopted and approved (i) the Business Combination Agreement, pursuant to which Merger Sub merged with and into the Company, with the Company surviving as a wholly-owned subsidiary of PBAX and approved the Business Combination and the other transactions and ancillary documents contemplated by and required for the Business Combination; (ii) on a non-binding advisory basis, certain changes to the amended and restated charter of PBAX, including the name change of Phoenix Biotech Acquisition Corp. to CERo Therapeutics Holdings, Inc., share authorizations, and others; (iii) the issuance of Class A common stock to the Company’s stockholders pursuant to the Business Combination Agreement; (iv) the election of five directors; and (v) the 2024 Equity Incentive Plan and the 2024 Employee Stock Purchase Plan (in each case, as defined in the Business Combination Agreement), contingent of the consummation of the Business Combination. In connection with the approval of the Business Combination, holders of 671,285 shares of Class A common stock, exercised redemption rights. As a result, following satisfaction of such redemptions, PBAX had 5,563,297 shares of Class A common stock outstanding, of which (i) 82,047 were shares of Class A common stock issued to the public in its initial public offering (“IPO”), which shares of Class A common stock were entitled to receive a pro rata portion of the remaining funds in the PBAX trust account in connection with its initial business combination, a liquidation or certain other events, (ii) 4,596,250 were shares of Class A common stock issued upon the conversion of an equal number of shares of PBAX Class B common stock, par value $0.0001 per share (“Class B common stock”), acquired by Phoenix Biotech Sponsor, LLC (the “Sponsor”) prior to its IPO, which shares of Class A common stock did not have redemption rights, and (iii) 885,000 were shares of Class A common stock included in the private placement units acquired in the private placement by the Sponsor and other investors concurrent with the PBAX IPO, which shares of Class A common stock did not have redemption rights. On February 14, 2024, PBAX made a series of payments of an aggregate of $7,456,463.30 to holders of redeemed Class A common stock (an aggregate of $11.11 per redeemed share). On February 13, 2024, the Company, PBAX and Merger Sub entered into Amendment No. 2 to the Business Combination Agreement to create two additional pools of earnout shares (the “Earnout Shares”) of Class A common stock, one pool of which will contain 875,000 shares, which will be fully vested at closing of the Business Combination and which are being issued as an offset to the agreement by Sponsor to forfeit an offsetting number of shares, and one pool of which will contain 1,000,000 shares, which will be fully vested upon the achievement of certain regulatory milestone-based earnout targets and make certain other technical changes to the timing and process for issuance of the 1,200,000 shares of Class A common stock subject to the other earn-out conditions set forth in the Business Combination Agreement. The Business Combination closed on February 14, 2024, at which time the following occurred: 1. Each outstanding share of the Company’s convertible preferred stock was converted into the number of shares of Class A common stock calculated by dividing the liquidation preference by $10.00. 2. Each outstanding share of the Company’s common stock was converted into the number of shares of Class A common stock calculated by multiplying each share by the exchange ratio (the “Exchange Ratio”). The Exchange Ratio of 0.064452 was calculated by first subtracting the aggregate liquidation preference of outstanding preferred shares from $50 million, then dividing the result by the number of shares of the Company’s common stock outstanding and dividing by $10.00 per share. 3. Each holder of the Company’s common stock received a pro rata portion of up to 1.2 million Earnout Shares, 1,000,000 of which are subject to vesting upon the achievement of certain stock price-based earnout targets and 200,000 of which are subject to vesting upon a change of control, respectively. 4. Certain holders of the Company’s common stock received a pro rata portion of 875,000 Earnout Shares, which became fully vested upon the closing of the Business Combination. 5. Certain holders of the Company’s common stock received a pro rata portion of up to 1.0 million Earnout Shares, which are subject to vesting upon the Company’s filing an investigational new drug application with the FDA. 6. Each outstanding Company option was converted into an option to purchase a number of shares of Class A common stock, equal to the Company’s common shares underlying the option multiplied by the Exchange Ratio, at an exercise price per share equal to the Company option exercise price divided by the Exchange Ratio. 7. Each warrant to purchase the Company’s convertible preferred stock was converted into a warrant to acquire a number of shares of Class A common stock obtained by dividing the warrant as-if-exercised liquidation preference by $10.00, with the exercise price equal to the total Company warrant exercise amount divided by the number of shares of Class A common stock issuable upon exercise. 8. The Company’s convertible notes automatically converted into shares of New CERo Series A Preferred Stock, at a conversion price equal to $1,000 per share. PIPE Financing In February 2024, New CERo consummated a private placement of 10,039 shares of New CERo Series A Preferred Stock, par value $0.0001 per share (the “New CERo Series A Preferred Stock”), warrants to purchase 612,746 shares of common stock (the “Common Warrants”) and warrants to purchase 2,500 shares of Series A Preferred Stock (the “Preferred Warrants” and, together with the Common Warrants, the “PIPE Warrants”), pursuant to the Amended and Restated Securities Purchase Agreement, dated February 14, 2024, by and among the Company, PBAX and certain accredited investors (the “Initial Investors”) for aggregate cash proceeds to New CERo of approximately $10.0 million. On April 1, 2024, we consummated a private placement of 626 shares of Series B Preferred Stock, pursuant to the Securities Purchase Agreement, dated March 28, 2024, by and among us and certain accredited investors (the “Additional Investors” and, together with the Initial Investors, the “PIPE Investors”), for aggregate cash proceeds to us of approximately $0.5 million. Such private placement is expected to close on or around April 1, 2024. A portion of such Series A Preferred Stock was issued as consideration for the cancellation of outstanding indebtedness or securities of the Company, including a promissory note of PBAX and the Company’s convertible notes. Such transactions collectively are referred to as the “PIPE Financing.”
PHOENIX BIOTECH ACQUISITION CORP. [Member]
Subsequent Events [Line Items]
SUBSEQUENT EVENTS		Note 9 — Subsequent Events The Company evaluated subsequent events and transactions that occurred up to the date the financial statements were issued. Based upon this review, other than described below, the Company did not identify any other subsequent events that would have required adjustment or disclosure in the financial statements. On January 3, 2024, the Company held a special meeting of stockholders (the “Third Special Meeting”). At the Third Special Meeting, the Company’s stockholders approved an amendment (the “Third IMTA Amendment”) to the IMTA, as amended by the First IMTA Amendment and the Second IMTA Amendment, and an amendment (the “Third Charter Amendment”) to the Charter, as amended by the First Charter Amendment and the Second Charter Amendment, to extend the business combination period up to three times for one month each time (the “Third Extension”). In connection with the approval of the Third Extension, the Sponsor deposited $22,600 in the Trust Account, and holders of 11,625 Public Shares exercised redemption rights requiring the Company to make a series of payments of an aggregate of $128,133 for an aggregate $11.02 per redeemed share. As a result, following satisfaction of such redemptions, the Company had 6,234,582 shares of Class A common stock outstanding, of which (i) 753,332 were Public Shares, which were entitled to receive a pro rata portion of the remaining funds in the Company’s Trust Account in connection with its initial Business Combination, a liquidation or certain other events, (ii) 4,596,250 were Class A common stock issued upon the conversion of an equal number of shares of the Class B common stock, which did not have redemption rights, and (iii) 885,000 were Private Placement Shares, which did not have redemption rights. As a result of the deposit described above, such payments and accrual of interest, the balance in the trust account as of the last extension payment was approximately $8.4 million. Business Combination On February 5, 2024, the parties entered into Amendment No. 1 to the Business Combination Agreement to, among other things, (i) remove the minimum cash condition, (ii) modify the stock-price based milestones such that (a) the trading price condition for the First Level Earnout Target shall be reset from $12.50 to 125% of the reset Conversion Price of the Series A Preferred Stock and (b) the trading price condition for the Second Level Earnout Target shall be reset from $15.00 to 150% of the reset Conversion Price of the Series A Preferred Stock, and (iii) increase the aggregate number of shares of Class A common stock issuable to the stockholders of CERo in connection with the Business Combination from 4,651,704 shares to 5,000,000 shares. Such number of shares is in addition to up to 1,200,000 shares issuable upon satisfaction of certain earn-out conditions and 382,651 shares issuable upon exercise of rollover options or warrants. On February 8, 2024, the Company held a special meeting of stockholders (the “Fourth Special Meeting”). At the Fourth Special Meeting, the Company’s stockholders adopted and approved (i) the Business Combination Agreement, pursuant to which Merger Sub merged with and into CERo, with CERo surviving as a wholly-owned subsidiary of the Company and approved the Business Combination and the other transactions and ancillary documents contemplated by and required for the Business Combination; (ii) on a non-binding advisory basis, certain changes to the Charter, including the name change to CERo Therapeutics Holdings, Inc., share authorizations, and others; (iii) the issuance of Class A common stock to CERo stockholders pursuant to the Business Combination Agreement; (iv) the election of five directors; and (v) the 2024 Equity Incentive Plan and the 2024 Employee Stock Purchase Plan, contingent of the consummation of the Business Combination. In connection with the approval of the Business Combination, holders of 671,285 shares of Class A common stock, exercised redemption rights. As a result, following satisfaction of such redemptions, we had 5,563,297 shares of Class A common stock outstanding, of which (i) 82,047 were shares of Class A common stock issued to the public in our IPO, which shares of Class A common stock were entitled to receive a pro rata portion of the remaining funds in our Trust Account in connection with its initial business combination, a liquidation or certain other events, (ii) 4,596,250 were shares of Class A common stock issued upon the conversion of an equal number of shares of our Class B common stock acquired by Sponsor prior to our IPO, which shares of Class A common stock did not have redemption rights, and (iii) 885,000 were shares of Class A common stock included in the private placement units acquired in the private placement by the Sponsor and other investors concurrent with our IPO, which shares of Class A common stock did not have redemption rights. On February 14, 2024, we made a series of payments of an aggregate of $7,456,463.30 to holders of redeemed Class A common stock (an aggregate of $11.11 per redeemed share). On February 13, 2024, the parties entered into Amendment No. 2 to the Business Combination Agreement to create two additional pools of earnout shares of Class A common stock, one pool of which contained 875,000 shares, which were fully vested at closing of the Business Combination and which were issued as an offset to the agreement by Sponsor to forfeit an offsetting number of shares, and one pool of which will contain 1,000,000 shares, which will be fully vested upon the achievement of certain regulatory milestone-based earnout targets and make certain other technical changes to the timing and process for issuance of the 1,200,000 shares of Class A common stock subject to the other earn-out conditions set forth in the Business Combination Agreement. The Business Combination closed on February 14, 2024, at which time the following occurred: 1. Each outstanding share of the Company’s preferred stock was converted into the number of shares of Class A common stock calculated by dividing the liquidation preference by $10.00. 2. Each outstanding share of the Company’s common stock was converted into the number of shares of Class A common stock calculated by multiplying each share by the Exchange Ratio. The Exchange Ratio of 0.064452 was calculated by first subtracting the aggregate liquidation preference of outstanding preferred shares from $50 million, then dividing the result by the number of shares of the Company’s common stock outstanding and dividing by $10.00 per share. 3. Each holder of the Company’s common stock received a pro rata portion of up to 1.2 million Earnout Shares, 1,000,000 of which are subject to vesting upon the achievement of certain stock price-based earnout targets and 200,000 of which are subject to vesting upon a change of control, respectively. 4. Certain holders of the Company’s common stock received a pro rata portion of 875,000 Earnout Shares, which became fully vested upon the closing of the Business Combination. 5. Certain holders of the Company’s common stock received a pro rata portion of up to 1.0 million Earnout Shares, which are subject to vesting upon the Company’s filing an investigational new drug application (“IND”) with the FDA. 6. Each outstanding Company option was converted into an option to purchase a number of shares of Class A common stock, equal to the Company’s common shares underlying the option multiplied by the Exchange Ratio, at an exercise price per share equal to the Company option exercise price divided by the Exchange Ratio. 7. Each warrant to purchase CERo preferred stock was converted into a warrant to acquire a number of shares of Class A common stock obtained by dividing the warrant as-if-exercised liquidation preference by $10.00, with the exercise price equal to the total CERo warrant exercise amount divided by the number of shares of Class A common stock issuable upon exercise. 8. The CERo Notes automatically converted into shares of Series A Preferred Stock. PIPE Financing In February 2024, New CERo consummated a private placement of 10,080 shares of New CERo Series A Preferred Stock, par value $0.0001 per share (the “Series A Preferred Stock”), warrants to purchase 612,746 shares of Common Stock (the “Common Warrants”) and warrants to purchase 2,500 shares of Series A Preferred Stock (the “Preferred Warrants” and, together with the Common Warrants, the “PIPE Warrants”), pursuant to the Amended and Restated Securities Purchase Agreement, dated February 14, 2024, by and among the Company, CERo and certain accredited investors (the “Initial Investors”) for aggregate cash proceeds to New CERo of approximately $9.98 million. In April 2024, New CERo consummated a private placement of 626 shares of Series B convertible preferred stock, par value $0.0001 per share (“Series B Preferred Stock”), pursuant to the Securities Purchase Agreement, dated March 28, 2024, by and among New CERo and certain accredited investors (the “Additional Investors” and, together with the Initial Investors, the “PIPE Investors”), for aggregate cash proceeds to New CERo of approximately $0.5 million. A portion of such Series A Preferred Stock was issued as consideration for the cancellation of outstanding indebtedness or securities of the Company or CERo, including a promissory note of the Company and certain convertible bridge notes of CERo. Such transactions collectively are referred to as the “PIPE Financing.” In connection with the PIPE Financing, New CERo entered into the PIPE Registration Rights Agreements with the PIPE Investors. The terms of the PIPE Registration Rights Agreements require New CERo to register the number of shares of common stock, par value $0.0001 per share (“Common Stock”) equal to the sum of (i) 200% of the maximum number of Common Stock issuable upon conversion of the Series A Preferred Stock and Series B Preferred Stock (assuming for purposes hereof that (w) all the Preferred Warrants have been exercised in full, (x) the Series A Preferred Stock and Series B Preferred Stock is convertible at the Alternate Conversion Price (as defined in the Series A Certificate of Designations and Series B Certificate of Designations) assuming an Alternate Conversion Date (as defined in the Series A Certificate of Designations and Series B Certificate of Designations) of such date of determination, and (y) any such conversion shall not take into account any limitations on the conversion of the Series A Preferred Stock and Series B Preferred Stock set forth in the Series A Certificate of Designations and the Series B Certificate of Conversions, respectively) and (ii) the maximum number of Warrant Common Shares issuable upon exercise of the Common Warrants (without taking into account any limitations on the exercise of the Common Warrants set forth therein). In addition, New CERo entered into a side letter with Keystone, pursuant to which New CERo agreed to make a payment of $1.0 million to Keystone, which amount reflects an original issue discount to Keystone, and to reimburse $150,000 of legal expenses incurred thereby. Additionally, the Company entered into a share reallocation agreement (the “Share Reallocation Agreement”) with the Sponsor and an institutional investor party thereto (a “Share Reallocation Investor”). Under the Share Reallocation Agreement, (i) the Share Reallocation Investor agreed to purchase an aggregate of 1,500 shares of Series A Preferred Stock for an aggregate purchase price of $1.5 million in accordance with the Securities Purchase Agreement, and (ii) the Sponsor agreed to forfeit an aggregate of 250,000 shares of Class A Common Stock held by the Sponsor for no additional consideration other than the commitments and undertakings of the Share Reallocation Investor made to the Company, in each case, on or promptly following the consummation of the Business Combination at the Closing. Fee Modification Prior to the close of the Business Combination, the Company entered into fee modification agreements with certain third-party vendors and service providers, pursuant to which such vendors received an aggregate of 1,629,500 shares of Common Stock in lieu of certain payments due to such vendors. As a result, the cash expenses payable at Closing were reduced by approximately $8.54 million. In particular, the Company entered into a fee modification agreement with CCM, pursuant to which CCM forfeited such fees and the Company issued an aggregate of 1,200,000 shares of Common Stock, with 1,000,000 of such shares being subject to forfeiture unless New CERo conducts a capital-raising transaction within nine months of the Closing, pursuant to which New CERo shall issue and sell securities in an aggregate amount of at least $25.0 million, Affiliates of CCM have and manage investment vehicles with a passive investment in the Sponsor. Equity Line of Credit – Keystone Capital Partners, LLC (“Keystone”) On February 14, 2024, as a condition to the closing of the PIPE Financing, New CERo entered into a common stock purchase agreement (the “Common Stock Purchase Agreement”) with Keystone, pursuant to which New CERo may sell and issue, and Keystone is obligated to purchase, up to the lesser of (i) an aggregate of up to 2,977,070 shares of newly issued shares of Common Stock and (ii) the Exchange Cap (as defined below). As consideration for Keystone’s commitment to purchase shares of Common Stock pursuant to the Common Stock Purchase Agreement, at Closing, New CERo issued 119,050 shares of Common Stock to Keystone. In addition, New CERo has agreed to issue an additional $250,000 of shares of Common Stock to Keystone at each of the 90- and 180-day anniversaries of the effectiveness of the registration statement on Form S-1 with respect to the resale of the shares issuable pursuant to the Common Stock Purchase Agreement, with the number of such shares determined based upon the average of the daily VWAP (as defined below) for each of the five trading days immediately prior to such 90- or 180-day anniversary. New CERo does not have a right to commence any sales of Common Stock to the Investor under the Common Stock Purchase Agreement until the time when all of the conditions to the New CERo’s right to commence sales of Common Stock to the Investor set forth in the Common Stock Purchase Agreement have been satisfied, including that a registration statement covering the resale of such shares is declared effective by the SEC and the final form of prospectus contained therein is filed with the SEC (the “Commencement Date”). Over the 36-month period from and after the Commencement Date, New CERo will control the timing and amount of any sales of Common Stock to Keystone. Actual sales of shares of Common Stock to Keystone under the Common Stock Purchase Agreement will depend on a variety of factors to be determined by New CERo from time to time, including, among others, market conditions, the trading price of the Common Stock and determinations by the Company as to the appropriate sources of funding and New CERo’s operations. At any time from and after the Commencement Date, on any business day on which the closing sale price of the Common Stock is equal to or greater than $1.00 (the “Purchase Date”), New CERo may direct Keystone to purchase a specified number of shares of Common Stock (a “Fixed Purchase”) not to exceed 10,000 shares at a purchase price equal to the lesser of 90% of (i) the daily volume weighted average price (the “VWAP”) of the Common Stock for the five trading days immediately preceding the applicable Purchase Date for such Fixed Purchase and (ii) the closing price of a share of Common Stock on the applicable Purchase Date for such Fixed Purchase during the full trading day on such applicable Purchase Date. In addition, at any time from and after the Commencement Date, on any business day on which the closing sale price of the Common Stock is equal to or greater than $1.00 and such business day is also the Purchase Date for a Fixed Purchase of the maximum allowable amount of shares of Common Stock (the “VWAP Purchase Date”), New CERo may also direct Keystone to purchase, on the immediately following business day, an additional number of shares of Common Stock in an amount up to a defined limit at a purchase price equal to the lesser of 90% of (i) the closing sale price of the Common Stock on the applicable VWAP Purchase Date and (ii) the VWAP during the VWAP Purchase Date between the opening of trading and the purchase termination time. At any time from and after the Commencement Date, on any business day that is also the VWAP Purchase Date for a VWAP Purchase, New CERo may also direct Keystone to purchase, on such same business day, an additional number of shares of Common Stock in an amount up to a defined limit (an “Additional VWAP Purchase”) at a purchase price equal to the lesser of 90% of (i) the closing sale price of the Common Stock on the applicable Additional VWAP Purchase Date and (ii) the VWAP during the measurement time on the Additional VWAP Purchase Date. In no event shall New CERo issue to Keystone under the Common Stock Purchase Agreement more than 19.99% of the total number of shares of Common Stock outstanding immediately prior to the execution of the Common Stock Purchase Agreement (the “Exchange Cap”), unless (i) the Company obtains the approval of the issuance of such shares by its stockholders in accordance with the applicable stock exchange rules or (ii) sales of Common Stock are made at a price equal to or in excess of the lower of (A) the closing price immediately preceding the delivery of the applicable notice to the Investor and (B) the average of the closing prices of the Common Stock for the five business days immediately preceding the delivery of such notice (in each case plus an incremental amount to take into account the Commitment Shares, such that the sales of such Common Stock to Keystone would not count toward the Exchange Cap because they are “at market” under applicable stock exchange rules. Concurrent with the execution of the Common Stock Purchase Agreement, the Company entered into a registration rights agreement with Keystone (the “ELOC Registration Rights Agreement”), pursuant to which New CERo agreed to provide Keystone with customary registration rights related to the shares issued under the ELOC Registration Rights Agreement. Equity Line of Credit – Arena Business Solutions Global SPC II, Ltd (“Arena”) On February 23, 2024, New CERo entered into a purchase agreement (the “Purchase Agreement”) with Arena, under which Arena has committed to purchase up to $25 million (the “Commitment Amount”) of New CERo’s shares of Common Stock, subject to the satisfaction of the conditions in the Purchase Agreement. Such sales of Common Stock, if any, will be subject to certain limitations, and may occur from time to time at New CERo’s sole discretion over the period commencing on the termination of the Common Stock Purchase Agreement and expiring approximately 36 months following such termination, provided that a Registration Statement (as defined below) is and remains effective, and the other conditions set forth in the Purchase Agreement are satisfied. New CERo will control the timing and amount of any sales of Common Stock to Arena. Actual sales of shares of Common Stock to Arena under the Purchase Agreement will depend on a variety of factors to be determined by New CERo from time to time, including, among others, market conditions, the trading price of the Common Stock and determinations by the Company as to the appropriate sources of funding and New CERo’s operations. On any trading day, New CERo may direct Arena to purchase amounts of its Common Stock up to the Commitment Amount. The maximum amount that the Company may specify in any one Advance Notice is equal to: (A) if the Advance Notice is received by 8:30 a.m. Eastern time, then the maximum amount that the Company may specify is equal to the lesser of (i) an amount equal to 60% of the average Daily Value Traded of the Common Stock on the ten trading days immediately preceding such Advance Notice, or (ii) $20.0 million; and (B) if the Advance Notice is received after 8:30 a.m. Eastern time but prior to 10:30 a.m. Eastern time, then the maximum amount that the Company may specify in an Advance Notice is equal to the lesser of: (i) an amount equal to 30% of the average Daily Value Traded of the Common Stock on the ten trading days immediately preceding such Advance Notice, or (ii) $15.0 million. For these purposes, “Daily Value Traded” is the product obtained by multiplying the daily trading volume of New CERo Common Stock on Nasdaq during regular trading hours by the VWAP for that trading day. Under the applicable rules of Nasdaq and the Purchase Agreement, New CERo will not sell or issue to Arena shares of Common Stock, inclusive of the Commitment Fee Shares (as defined below), in excess of the Exchange Cap, unless the Company obtains stockholder approval to issue shares of Common Stock in excess of the Exchange Cap. In any event, New CERo may not issue or sell any shares of Common Stock under the Purchase Agreement if such issuance or sale would breach any applicable Nasdaq rules. The Purchase Agreement also prohibits the Company from directing Arena to purchase any shares of Common Stock if those shares, when aggregated with all other shares of Common Stock then beneficially owned by Arena and its affiliates as a result of purchases under the Purchase Agreement, would result in Arena and its affiliates having beneficial ownership of more than the 4.99% of the then-outstanding Common Stock. The purchase price of the shares of Common Stock will be equal to 90% of the lower of (i) the closing sale price of the Common Stock on the purchase date (ii) VWAP of the Common Stock during the purchase date and (iii) the arithmetic average of the three lowest closing prices of the Common Stock during the ten consecutive trading days ending on the trading day immediately preceding the purchase date. As consideration for Arena’s irrevocable commitment to purchase Common Stock upon the terms of the Purchase Agreement, New CERo agreed to issue a number of shares of Common Stock (the “Commitment Fee Shares”) equal to 500,000 divided by the simple average of the daily VWAP of the Common Stock during the five trading days immediately preceding the effectiveness of the registration statement with respect to the resale by Keystone of the shares of Common Stock issuable pursuant to the Common Stock Purchase Agreement (the “Registration Statement”). In addition, New CERo has granted Arena customary registration rights related to the shares issued under the Purchase Agreement, and has agreed to include the resale by Arena of the Commitment Fee Shares on the Registration Statement.

Initial Public Offering and Ove

Initial Public Offering and Over-Allotment	12 Months Ended
Initial Public Offering and Over-Allotment	Dec. 31, 2023
PHOENIX BIOTECH ACQUISITION CORP. [Member]
Initial Public Offering and Over-Allotment [Line Items]
Initial Public Offering and Over-Allotment	Note 3 — Initial Public Offering and Over-Allotment Pursuant to the IPO, the Company sold 17,500,000 units (including 2,000,000 units as part of the underwriter’s partial exercise of the over-allotment option) at a price of $10.00 per Unit. Each Unit consists of one Public Share, and a Public Warrant. Each Public Warrant entitles the holder to purchase one share of Class A common stock at a price of $11.50 per share, subject to adjustment (see Note 7).

Private Placement Warrants

Private Placement Warrants	12 Months Ended
Private Placement Warrants	Dec. 31, 2023
PHOENIX BIOTECH ACQUISITION CORP. [Member]
Private Placement Warrants [Line Items]
Private Placement Warrants	Note 4 — Private Placement Warrants On October 8, 2021, simultaneously with the consummation of the IPO, the Company consummated the issuance and sale (“Private Placement”) of the Private Placement Units in a private placement transaction at a price of $10.00 per Private Placement Unit, generating gross proceeds of $8,850,000. The Private Placement Units were purchased by Cantor (155,000 Units), CCM (30,004 Units) and the Sponsor (699,996 Units). Each whole Private Placement Unit consists of one Private Placement Share and one-half of a redeemable warrant (“Private Placement Warrant”). Each whole Private Placement Warrant will be exercisable to purchase one share of Class A common stock at a price of $11.50 per share, subject to adjustment. A portion of the proceeds from the Private Placement Units was added to the proceeds from the IPO to be held in the Trust Account. If the Company does not complete a business combination within the Combination Period, the proceeds from the sale of the Private Placement Units will be used to fund the redemption of the Public Shares (subject to the requirements of applicable law), and the Private Placement Units and all underlying securities will be worthless.

Related Party Transactions

Related Party Transactions	12 Months Ended
Related Party Transactions	Dec. 31, 2023
Related Party Transaction [Line Items]
Related Party Transactions	NOTE 14 – RELATED-PARTY TRANSACTIONS A founder, investor and board observer, has a family relation with the chief executive officer and the chief financial officer in office in 2022. At December 31, 2023, this individual maintained 16.33% of the outstanding and 14.99% of the fully diluted ownership of the Company. In addition, this individual was under a consulting contract in 2022 to advise on research and clinical strategy as the head of the scientific advisory board, for which the individual was paid $50,000 in the year ending December 31, 2022 and $0 in 2023. An investor had a working relationship with the Company under the Collaboration Agreement described in Note 11 and was actively collaborating with the Company in the year ended December 31, 2022. At December 31, 2023, this investor maintained 7.69% of the outstanding and 9.89% of the fully diluted ownership of the Company.
PHOENIX BIOTECH ACQUISITION CORP. [Member]
Related Party Transaction [Line Items]
Related Party Transactions	Note 5 — Related Party Transactions Founder Shares On September 18, 2021, the Sponsor provided funds to pay for certain costs totaling $25,000 on behalf of the Company as consideration for 4,598,750 Founder Shares. Later in September 2021, the Company effected a 0.017 for 1 stock dividend for each Founder Share outstanding, and, as a result, the Sponsor held 4,679,125 Founder Shares following the stock dividend. As a result, the Company’s shares have been retroactively adjusted for this stock dividend; however, due to the shares being closely held the corresponding earnings have not been capitalized from retained earnings. The Sponsor agreed to forfeit up to 592,875 Founder Shares to the extent that the 45-day over-allotment option was not exercised in full by the underwriter. Since the underwriter exercised the over-allotment option only in part, the Sponsor forfeited 82,875 Founder Shares. The Sponsor has agreed, subject to limited exceptions, not to transfer, assign or sell any of the Founder Shares until the earliest of: (a) one year after the completion of a business combination and (b) subsequent to a business combination, (x) if the closing price of the shares of Class A common stock equals or exceeds $12.00 per share (as adjusted) for any 20 trading days within any 30-trading day period commencing at least 150 days after a business combination, or (y) the date on which the Company completes a liquidation, merger, share exchange or other similar transaction that results in all of the Public Stockholders having the right to exchange their shares of Class A common stock for cash, securities or other property. On July 3, 2023, the Sponsor delivered a notice of conversion of an aggregate of 4,596,250 Founder Shares into an equal number of shares of Class A common stock. Such Founder Shares were subsequently converted into Class B common stock. Related Party Loans On June 18, 2021, the Sponsor agreed to loan the Company an aggregate of up to $300,000 to cover expenses related to the IPO pursuant to a promissory note which was amended on September 10, 2021 (as amended, the “Note”). This loan is non-interest-bearing. There was no balance on the Note as of December 31, 2023 and 2022. In addition, in order to finance transaction costs in connection with a business combination, the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). If the Company completes a business combination, the Company would repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company. Otherwise, the Working Capital Loans would be repaid only out of funds held outside the Trust Account. In the event that a business combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. The Working Capital Loans will either be repaid upon consummation of a business combination, without interest, or, at the lender’s discretion, up to $1.5 million of such Working Capital Loans may be convertible into units of the post business combination entity at a price of $10.00 per unit. The units would be identical to the Private Placement Units. On December 13, 2022, the Company entered into a promissory note with the Sponsor. In order to fund ongoing operations, the Sponsor will loan up to $1,500,000 to the Company. The Promissory Note does not bear interest and matures upon the earlier of (a) the closing of an initial business combination and (b) the Company’s liquidation. In the event that the Company does not consummate an initial business combination, the Promissory Note will be repaid only from amounts remaining outside of the Trust Account, if any. On December 8, 2023, the Company and the Lender amended the Promissory Note to increase the aggregate principal amount of the Promissory Note from $1,500,000 to $1,600,000. All other material terms of the Promissory Note remain in full force and effect. On May 8, 2023, June 9, 2023, September 12, 2023 and December 18, 2023, the sponsor loaned the company $250,000, $275,000, $220,000 and $160,000 under the Promissory Note in connection with extensions of the Company’s liquidation date, respectively. As of December 31, 2023 and 2022, there was $1,555,000 and $650,000 in borrowings under the Working Capital Loans, respectively. Consulting Services The Company entered into an agreement, commencing on the date of its listing on Nasdaq, to pay the spouse of the Company’s Chief Executive Officer a monthly consulting fee of $15,000 for assisting the Company in identifying and evaluating potential acquisition targets. Upon completion of the Company’s initial business combination or the Company’s liquidation, the Company’s will cease paying these monthly fees. The payments ended on December 31, 2022 in connection with the approval of the Charter Amendment. For the year ended December 31, 2023, $0 has been incurred under this agreement. For the year ended December 31, 2022, $180,000 has been incurred under this agreement, respectively. Advisory Services The Company engaged CCM, an affiliate of the Company, the Sponsor and/or certain of its directors and officers, to provide consulting and advisory services in connection with the IPO, for which it was entitled to a fee in an amount equal to $465,000, which was paid to CCM upon the closing of the IPO, and $1,162,500, which will be paid to CCM upon the closing of the Company’s initial business combination. Affiliates of CCM have and manage investment vehicles with a passive investment in the Sponsor. Support Services The Company entered into an agreement, commencing on the date of its listing on Nasdaq through the earlier of the consummation of a business combination and the Company’s liquidation, to pay an affiliate of the Sponsor a monthly fee of $20,000 for office space, secretarial and administrative services. Payments under the agreement were suspended on December 31, 2022 and reinstated on March 31, 2023. For the year ended December 31, 2023, $200,000 has been incurred under this agreement. For the year ended December 31, 2022, $240,000 has been incurred under this agreement, respectively. As of December 31, 2023, there was a $75,000 outstanding balance owed to the Sponsor.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Dec. 31, 2023
PHOENIX BIOTECH ACQUISITION CORP. [Member]
Commitments and Contingencies [Line Items]
Commitments and Contingencies	Note 6 — Commitments and Contingencies Registration Rights Pursuant to a registration rights agreement entered into on October 5, 2021, the holders of the Founder Shares, Private Placement Warrants and warrants that may be issued upon conversion of Working Capital Loans (and any Class A common stock issuable upon the exercise of the Private Placement Warrants and warrants that may be issued upon conversion of Working Capital Loans and upon conversion of the Founder Shares) are entitled to registration rights, requiring the Company to register such securities and any other securities of the Company acquired by them prior to the consummation of a business combination for resale. The holders of these securities are entitled to make up to three demands, excluding short form demands, that the Company register such securities. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the completion of a business combination. The registration rights agreement does not contain liquidated damages or other cash settlement provisions resulting from delays in registering the securities. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Underwriting Agreement The Company granted the underwriter a 45-day option from the date of the final prospectus relating to the IPO to purchase up to 2,325,000 additional Units to cover over-allotments, if any, at the IPO price less the underwriting discounts and commissions. On October 8, 2021, the underwriter partially exercised its over-allotment option and purchased 2,000,000 units at $10.00 per unit. The underwriter was paid a cash underwriting discount of $0.20 per unit, or $3,100,000 in the aggregate at the closing of the IPO, of which $465,000 was reimbursed to the Company to pay for additional advisors. The underwriter agreed to defer any additional fees related to the exercise of the over-allotment option until the Company completes a business combination. As such, $400,000 of additional underwriting fees related to the over-allotment have been deferred. In addition, the underwriter is entitled to deferred underwriting commissions of $0.50 per unit, or $8,750,000 ($9,150,000 in the aggregate when including the $400,000 noted above) from the closing of the IPO. The deferred fee will become payable to the underwriter from the amounts held in the Trust Account solely in the event that the Company completes a business combination, subject to the terms of the underwriting agreement. Business Combination Agreement On June 4, 2023, the Company entered into the Business Combination Agreement. At the Effective Time, (i) each outstanding share of CERo common stock will be cancelled and converted into (a) the right to receive a number of shares of Class A common stock, equal to $50,000,000, minus divided divided multiplied dividing multiplied divided multiplied divided Sponsor Support Agreement In connection with the execution of the Business Combination Agreement, the Sponsor, as the sole holder of the Class B common stock, and each of the Company’s officers and directors entered into a support agreement with the Company and CERo (the “Sponsor Support Agreement”). Under the Sponsor Support Agreement, the Sponsor agreed to vote, at any meeting of the stockholders of the Company and in any action by written consent of the stockholders of the Company, all of its shares of Class B common stock (together with any other equity securities of the Company that it holds of record or beneficially, as of the date of the Sponsor Support Agreement, or of which it acquires record or beneficial ownership after the date thereof, the “Subject Company Shares”) (i) in favor of (a) the Business Combination Agreement and the transactions contemplated thereby and (b) the other proposals that the Company and CERo agreed in the Business Combination Agreement shall be submitted at such meeting for approval by the Company’s stockholders (together with the proposal to obtain the Company Stockholder Approval, the “Required Transaction Proposals”) and (ii) against any proposal that conflicts or materially impedes or interferes with any Required Transaction Proposals or that would adversely affect or delay the Business Combination. The Sponsor Support Agreement also prohibits the Sponsor from, among other things and subject to certain exceptions, transferring any Subject Company Shares held by the Sponsor or taking any action that would have the effect of preventing or materially delaying the Sponsor from performing its obligations under the Sponsor Support Agreement, until the earlier of the Closing or the termination of the Sponsor Support Agreement according to its terms. On July 3, 2023, the Sponsor delivered notice of conversion of an aggregate of 4,596,250 shares of Class B common stock into an equal number of shares of Class A common stock. Following the Conversion, the Sponsor held an aggregate of 5,296,246 shares of Class A common stock, all of which are subject to the Sponsor Support Agreement. CERo Support Agreements In connection with the execution of the Business Combination Agreement, certain CERo stockholders (the “CERo Supporting Stockholders”) entered into support agreements with CERo (the “CERo Support Agreements”). Under the CERo Support Agreements, each CERo Supporting Stockholder agreed as promptly as practicable following the time at which the Registration Statement/Proxy Statement shall have been declared effective and made available to such CERo Supporting Stockholders, to execute and deliver a written consent with respect to all outstanding shares of CERo common stock and CERo preferred stock held by such CERo Supporting Stockholder (the “Subject CERo Shares”) approving the Business Combination Agreement and the transactions contemplated thereby (including the Business Combination). In addition to the foregoing, each CERo Supporting Stockholder agreed that, at any meeting of the holders of CERo capital stock, each such CERo Supporting Stockholder will appear at the meeting, in person or by proxy, and cause its Subject CERo Shares to be counted as present thereat for purposes of calculating a quorum and voted (i) to approve and adopt the Business Combination Agreement, the transactions contemplated thereby (including the Business Combination), and any other matters necessary or reasonably requested by CERo for consummation of the Business Combination, and (ii) against any proposal that conflicts or materially impedes or interferes with, or would adversely affect or delay, the consummation of the transactions contemplated by the Business Combination Agreement (including the Business Combination).

Convertible Preferred Stock

Convertible Preferred Stock	12 Months Ended
Convertible Preferred Stock	Dec. 31, 2023
Convertible Preferred Stock [Abstract]
CONVERTIBLE PREFERRED STOCK	NOTE 7 – CONVERTIBLE PREFERRED STOCK The Company had 75,120,105 shares of capital stock authorized as of December 31, 2023 and 2022, consisting of 45,350,000 shares of common stock and 29,770,105 shares of convertible preferred stock. All classes of the Company’s stock have a par value of $0.0001. On February 14, 2024, on the close of the business combination (the “Business Combination”), pursuant to the Business Combination Agreement, dated as of June 4, 2023, as amended from time to time (as amended, the “Business Combination Agreement”) by and among the Company, Phoenix Biotech Acquisition Corp. (“PBAX”) and PBCE Merger Sub, Inc. (“Merger Sub”), the outstanding convertible preferred stock converted to CERo Therapeutics Holdings, Inc. (“New CERo”) common stock at a conversion ratio equal to 0.0806 and 0.1757 shares of New CERo common stock, par value $0.0001 per share (“New CERo Common Stock”) for each share of Series Seed convertible preferred stock (“Series Seed Preferred Stock”) and Series A convertible preferred stock (“Series A Preferred Stock”), respectively, resulting in the issuance of 415,498 and 3,999,997 common shares for the Series Seed Preferred Stock and Series A Preferred Stock, respectively (see Note 15). At December 31, 2023 and 2022, convertible preferred stock consisted of the following: Shares authorized Shares issued and outstanding Liquidation amount Series Seed 5,155,703 5,155,703 $ 4,154,981 Series 1 100 - - Series A 24,614,402 22,764,764 39,999,967 29,770,205 27,920,467 $ 44,154,948 Series 1 Convertible Preferred Stock – The Company issued 100 shares of Series 1 preferred stock (“Series 1 Preferred Stock”) in 2018, which was subsequently converted on November 14, 2019 into 2,845,597 shares of Series A Preferred Stock. There were no shares of Series 1 Preferred Stock outstanding in the years ended December 31, 2023 or 2022. Series Seed and Series A Preferred Stock – Holders have various rights and preferences as follows: Voting rights Dividends Liquidation Upon the completion of the distribution described above, the holders of Series Seed Preferred Stock then outstanding shall be entitled to receive, out of the available funds and assets, in preference to any distribution of any of the assets to holders of common stock, an amount equal to the original issue price for such series of convertible preferred stock, $0.8059, plus any declared but unpaid dividends. Thereafter, any remaining proceeds shall be distributed among the holders of common stock pro rata based on the number of shares held by each such holder. Conversion Redemption

Convertible Preferred Stock War

Convertible Preferred Stock Warrant Liability	12 Months Ended
Convertible Preferred Stock Warrant Liability	Dec. 31, 2023
Convertible Preferred Stock Warrant Liability [Abstract]
CONVERTIBLE PREFERRED STOCK WARRANT LIABILITY	NOTE 8 – CONVERTIBLE PREFERRED STOCK Warrant liability On November 14, 2019, the Company issued warrants to purchase a total of 1,849,638 shares of Series A Preferred Stock at a price of $1.7571 per share. The warrants are exercisable into shares of Series A Preferred Stock at the discretion of the holder, at any time in the five years after issuance. The warrants were analyzed and determined to be freestanding instruments issued in a transaction including the conversion or sale of Series A Preferred Stock. A warrant to purchase up to 426,839 shares of Series A Preferred Stock was issued in a transaction that included the conversion of 100 shares of Series 1 Preferred Stock into 2,845,597 shares of Series A Preferred Stock. Another warrant to purchase up to 1,422,799 shares of Series A Preferred Stock was issued concurrent with the purchase of 2,845,597 shares of Series A Preferred Stock. These warrants are collectively are referred to as the “preferred stock warrants.” On February 14, 2024, the preferred stock warrants were converted into warrants to purchase up to 324,999 shares of New CERo Common Stock. The Company initially recorded the warrants at fair value as valued by a third-party appraiser, who estimated fair value using with estimates of the value and volatility of the Company’s Series A Preferred Stock as well as estimation of the risk-free rate. The appraiser subsequently estimated the fair value of the preferred stock warrants at December 31, 2023 and 2022, using Black-Scholes with the following assumptions: December 31, 2023 2022 Risk-free interest rate 5.4 % 4.7 % Expected life (in years) 0.25 1.0 Expected dividend yield - % - % Expected volatility 65.9 % 85.0 % At December 31, 2023 and 2022, the preferred stock warrants were exercisable and remained outstanding.

Common Stock

Common Stock	12 Months Ended
Common Stock	Dec. 31, 2023
Common Stock [Abstract]
COMMON STOCK	NOTE 9 – COMMON STOCK In September 2016, the Company issued 8,500,000 shares of common stock to the founders (“Founder Stock”) in exchange for consideration payable by cash and by transfer of certain technology and related rights owned by the founders. The Founder Stock vested ratably over a four-year period following the date of issuance. As of December 31, 2022, all Founders Stock was fully vested. The holders of common stock are also entitled to receive dividends whenever funds are legally available, when and if declared by the Board of Directors. As of December 31, 2023, dividends have never been declared. At December 31, 2023 and 2022, the Company had reserved common stock for future issuance as follows: December 31, 2023 2022 Convertible preferred stock, authorized but not yet issued 1,849,738 1,849,738 Conversion of convertible preferred stock issued and outstanding 27,920,467 27,920,467 Stock Incentive Plan: Awards available for grant 3,537,004 3,205,559 Outstanding stock options 782,499 1,138,110 34,089,708 34,113,874

Income Taxes

Income Taxes	12 Months Ended
Income Taxes	Dec. 31, 2023
Income Taxes [Abstract]
INCOME TAXES	NOTE 11 – INCOME TAXES The components of the net deferred tax assets were approximately as follows as of December 31, 2023 and 2022: 2023 2022 Net operating loss carryforwards $ 9,067,000 $ 5,600,000 Section 174 research and development capitalization 2,490,000 1,807,000 Research credits 1,535,000 1,364,000 Fixed assets and intangible assets 401,000 321,000 Right of use asset (613,000 ) (598,000 ) Lease liability, net 657,000 634,000 Accruals and others 66,000 42,000 13,603,000 9,170,000 Less: valuation allowance (13,603,000 ) (9,170,000 ) Net deferred tax assets $ - $ - The Company has incurred significant tax losses since inception. Based on the available objective evidence, management cannot conclude it is more likely than not that the net deferred tax assets will be fully realizable. Accordingly, the Company has provided a full valuation allowance against its net deferred tax assets. For the years ended December 31, 2023 and 2022, the valuation allowance increased by approximately $4,433,000 and $2,964,000, respectively. At December 31, 2023, the Company has federal net operating loss carryforwards of approximately $727,000 that begin to expire in 2036. The Company also has federal net operating losses of $28,973,000 that arose after the 2017 tax year that will carry forward indefinitely and the utilization of which is limited to 80% of taxable income for tax years beginning after 2021. The Company has state net operating loss carryforwards of approximately $40,522,000 that will begin to expire in 2036. Under the Tax Reform Act of 1986, the amounts of and benefits from net operating loss carry forwards may be impaired or limited in certain circumstances. Events which cause limitations in the amount of net operating losses that the Company may utilize in any one year include, but are not limited to, a cumulative ownership change of more than 50%, as defined, over a three-year period. The impact of any limitations that may be imposed due to such ownership changes has not been determined. As of December 31, 2023, the Company has research credit carry forwards of approximately $930,000 and $1,296,000 for federal and state tax purposes, respectively. If not utilized, the federal carryforward will expire in various amounts beginning in 2040. The California credits can be carried forward indefinitely. The Company has not undertaken a detailed analysis of all amounts claimed as research credits for federal or state tax purposes. As a result, amounts ultimately realized for research credits were included in management’s consideration of uncertain tax benefits. As of December 31, 2023 and 2022, the Company had an unrecognized tax benefit balance of approximately $459,000 and $427,000, respectively, related to R&D credits. No amount of unrecognized tax benefits as of December 31, 2023 and 2022, if recognized, would reduce the Company’s effective tax rate because the benefits would be in the form of tax credit carryforwards, which would attract a full valuation allowance. There are no provisions for which it is reasonably possible that the total amounts of unrecognized tax benefits will significantly increase or decrease within 12 months of the reporting date. Because the statute of limitations does not expire until after the net operating loss and credit carryforwards are actually used, the statutes are still open on calendar years ended 2016 and 2017 forward for federal and state purposes. The Company did not recognize any expense for interest and penalties related to uncertain tax positions during 2023 and 2022, and the Company does not have any amounts related to interest and penalties accrued at December 31, 2023 and 2022. The Company files U.S. federal and state tax returns. The Company’s tax years will remain open for examination by the federal and state authorities for three and four years, respectively, from the date of utilization of any net operating loss credit. A reconciliation of the beginning and ending amount of the liability for uncertain tax positions, excluding potential interest and penalties, is as follows: Balance as of December 31, 2022 $ 427,000 Increase/(decrease) based on current year tax positions 17,000 Increase/(decrease) for prior year tax positions 15,000 Lapses of applicable statutes - Balance as of December 31, 2023 $ 459,000

Collaborative Agreements

Collaborative Agreements	12 Months Ended
Collaborative Agreements	Dec. 31, 2023
Collaborative Agreements [Abstract]
COLLABORATIVE AGREEMENTS	NOTE 12 – COLLABORATIVE AGREEMENTS The Company entered into a Collaboration and Option Agreement (the “Collaboration Agreement”) dated March 3, 2020. The Collaboration Agreement granted a royalty-free, nonexclusive, worldwide license to share each party’s technologies to create bi-functional T-cells. The Company was responsible for all employee and other internal costs incurred in the performance of all the Company’s R&D activities, with approved cost overruns funded by the collaborative partner. At the end of the research project, the collaborative partner will be granted the option to enter into an exclusive license for the further development of the combined drug. The Company recognizes the allocation of the costs incurred with respect to the jointly conducted activities as a component of the related expense in the period incurred. The Company ensured that the presentation, classification, and disclosure requirements related to the Collaboration Agreement were followed. Costs incurred related to the Collaboration Agreement are included in R&D costs in the statements of operations, and expense reimbursements of approximately $0 and $182,577 were netted against those costs for the years ended December 31, 2023 and 2022, respectively. The Collaboration Agreement was terminated on March 3, 2023.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	8 Months Ended	12 Months Ended
Accounting Policies, by Policy (Policies)	Sep. 30, 2024	Dec. 31, 2023
Accounting Policies, by Policy (Policies) [Line Items]
Basis of Presentation	Basis of presentation On February 14, 2024, the Company completed the Merger with CERo Therapeutics, Inc., with CERo Therapeutics, Inc., surviving the Merger as a wholly-owned subsidiary of the Company, the accounting acquirer. The transaction was accounted for as a forward Merger asset acquisition. Unless the context otherwise requires, the “Company,” for periods prior to the Closing, refers to CERo Therapeutics, Inc. (“Predecessor”), and for the periods after the Closing, refers to CERo Therapeutics Holdings, Inc. (“Successor” or the “Company”). As a result of the Merger, the results of operations, financial position and cash flows of the Predecessor and the Company are not directly comparable. CERo Therapeutics, Inc. was deemed to be the predecessor entity. Accordingly, the historical financial statements of CERo Therapeutics, Inc. became the historical financial statements of the combined Company, upon the consummation of the Merger. As a result, the financial statements included in this report reflect (i) the historical operating results of CERo Therapeutics, Inc. prior to the Merger and (ii) the combined results of the Company, CERo Therapeutics Holdings, Inc., following the Closing. The accompanying unaudited condensed consolidated financial statements include a Predecessor period, which includes the period through February 13, 2024 concurrent with the Merger, and a Successor period from February 14, 2024 through September 30, 2024. A black line between the Successor and Predecessor periods has been placed in the condensed consolidated financial statements and in the tables to the notes to the condensed consolidated financial statements to highlight the lack of comparability between these two periods.
Use of estimates	Use of estimates	Use of estimates
Cash, restricted cash, and cash equivalents	Cash, restricted cash, and cash equivalents	Cash, restricted cash, and cash equivalents
Concentration of credit risk	Concentration of credit risk	Concentration of credit risk
Property and equipment	Property and equipment	Property and equipment
Impairment of long-lived assets	Impairment of long-lived assets	Impairment of long-lived assets
Leases	Leases – Certain leases include variable lease costs to reimburse the lessor for real estate tax and insurance expenses, and certain non-lease components that transfer a distinct service to the Lessee, such as common area maintenance services. The Company has elected to separate the accounting for fixed lease components and variable and non-lease components for real estate and equipment leases. The variable lease costs are recorded on the consolidated statement of operations as rent expense, within general and administrative expenses. The Company has no financing leases.	Leases – At lease inception, the Company recognizes a lease liability equal to the present value of the remaining lease payments, and a right of use asset equal to the lease liability, subject to certain adjustments, such as for lease incentives. In determining the present value of the lease payments, the Company uses its incremental borrowing rate, determined by estimating the Company’s applicable, fully collateralized borrowing rate, with adjustment as appropriate for lease term. The lease term at the lease commencement date is determined based on the non-cancellable period for which the Company has the right to use the underlying asset, together with any periods covered by an extension option if the Company is reasonably certain to exercise that option. Right-of-use assets and obligations for leases with an initial term of 12 months or less are considered short term and are (a) not recognized in the balance sheet and (b) recognized as an expense on a straight-line basis over the lease term. The Company does not sublease any of its leased assets to third parties and the Company’s lease agreements do not contain any residual value guarantees or restrictive covenants. The accounting for leases includes a number of reassessment and re-measurement requirements for lessees based on certain triggering events or impairment conditions. There were no impairment indicators identified during the years ended December 31, 2023 or 2022 that would require impairment testing of the Company’s right-of-use assets. Certain of the Company’s leases include variable lease costs to reimburse the lessor for real estate tax and insurance expenses, and certain non-lease components that transfer a distinct service to the Company, such as common area maintenance services. The Company has elected to separate the accounting for fixed lease components and variable and non-lease components for real estate and equipment leases. The variable lease costs are recorded on the statement of operations as rent expense, within general and administrative expenses. The Company does not have any financing leases at December 31, 2023 or 2022.
Derivative Financial Instruments	Derivative Financial Instruments
Fair value measurements	Fair value measurements Level 1 – Observable inputs such as unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date. Level 2 – Inputs (other than quoted prices included in Level 1) that are either directly or indirectly observable for the asset or liability. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. Level 3 – Unobservable inputs for which there is little or no market data and which require the Company to develop its own assumptions about how market participants would price the asset or liability. Consideration is given to the risk inherent in the valuation technique and the risk inherent in the inputs to the model. The categorization of a financial instrument within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The carrying amounts of cash, restricted cash, and cash equivalents, prepaid expenses and other current assets, accounts payable, and accrued liabilities approximate fair value due to their relatively short-term maturities.	Fair value measurements Level 1 – Observable inputs such as unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date. Level 2 – Inputs (other than quoted prices included in Level 1) that are either directly or indirectly observable for the asset or liability. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. Level 3 – Unobservable inputs for which there is little or no market data and which require the Company to develop its own assumptions about how market participants would price the asset or liability. Consideration is given to the risk inherent in the valuation technique and the risk inherent in the inputs to the model. Carrying amounts of certain of the Company’s financial instruments, including cash, restricted cash, and cash equivalents, prepaid expenses and other current assets, accounts payable, and accrued liabilities approximate fair value due to their relatively short maturities. Non-financial assets such as property and equipment are evaluated for impairment and adjusted to fair value using Level 3 inputs only when impairment is recognized. Fair values are considered Level 3 when management makes significant assumptions in developing a discounted cash flow model based upon a number of considerations including projections of revenues, earnings, and a discount rate. To date, the Company has not recorded any adjustments to fair value related to impairment on property and equipment. At December 31, 2023 and 2022, the fair value of the Company’s preferred stock warrant liability (see Note 7 for details) was classified as follows: December 31, 2023 Level 1 Level 2 Level 3 Total Preferred stock warrant liability $ - $ - $ 320,117 $ 320,117 December 31, 2022 Level 1 Level 2 Level 3 Total Preferred stock warrant liability $ - $ - $ 610,381 $ 610,381 The change in the fair value measurement using significant inputs (Level 3) is summarized below: Balance at December 31, 2021 $ 647,373 Gain on revaluation of warrant liability (36,992 ) Balance at December 31, 2022 $ 610,381 Gain on revaluation of warrant liability (290,264 ) Balance at December 31, 2023 $ 320,117
Research and development	Research and development	Research and development
Stock-based compensation	Stock-based compensation The fair value of equity awards that are expected to vest is amortized on a straight-line basis over the requisite service period. Stock-based compensation expense is recognized net of actual forfeitures when they occur, as an increase to additional paid-in capital in the condensed consolidated balance sheets and in research and development or, general and administrative expenses in the condensed consolidated statements of operations loss. All stock-based compensation costs are recorded in the condensed consolidated statements of operations based upon the underlying employee’s role within the Company.	Stock-based compensation The accounting for stock options granted to outside consultants is consistent with the accounting for stock-based payments to officers and directors, as described above, by measuring the cost of services received in exchange for equity awards utilizing the grant date fair value of the awards, with the cost recognized as stock-based compensation expense on the straight-line basis in the Company’s financial statements over the vesting period of the awards.
Income taxes	Income taxes The Company follows tax accounting requirements for the recognition, measurement, presentation, and disclosure in the financial statements of any uncertain tax positions that have been taken or expected to be taken on a tax return. No liability related to uncertain tax positions is recorded in the financial statements. It is the Company’s policy to include penalties and interest expense related to income taxes as a component of income tax expense, as necessary. The Company has not recorded any interest or penalties associated with income tax since inception. Tax years subsequent to 2020 are subject to examination by federal and state authorities.	Income taxes The Company follows tax accounting requirements for the recognition, measurement, presentation, and disclosure in the financial statements of any uncertain tax positions that have been taken or expected to be taken on a tax return. No liability related to uncertain tax positions is recorded in the financial statements. It is the Company’s policy to include penalties and interest expense related to income taxes as a component of income tax expense, as necessary. The Company has not recorded any interest or penalties associated with income tax since inception. Tax years subsequent to 2020 are subject to examination by federal and state authorities.
Recent accounting pronouncements not yet adopted		Recent accounting pronouncements not yet adopted
Convertible preferred stock		Convertible preferred stock
Preferred stock warrant liability		Preferred stock warrant liability
Earnings per share		Earnings per share –
PHOENIX BIOTECH ACQUISITION CORP. [Member]
Accounting Policies, by Policy (Policies) [Line Items]
Basis of Presentation		Basis of Presentation The accompanying financial statements are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC.
Use of estimates		Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. Such estimates may be subject to change as more current information becomes available and accordingly the actual results could differ significantly from those estimates. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Actual results could differ from those estimates.
Cash, restricted cash, and cash equivalents		Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company did not have any cash equivalents as of December 31, 2023 and 2022.
Concentration of credit risk		Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in a financial institution, which, at times, may exceed the Federal Deposit Insurance Corporation coverage limit of $250,000. At December 31, 2023 and 2022, the Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts.
Income taxes		Income Taxes The Company complies with the accounting and reporting requirements of ASC 740, “Income Taxes” (“ASC 740”), which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. There were no No Deferred tax liabilities and assets are determined based on the difference between the financial statement and tax basis of assets and liabilities, using enacted tax rates in effect for the year in which the differences are expected to reverse. Current income taxes are based on the year’s income taxable for federal and state income tax reporting purposes. Total tax provision may differ from the statutory tax rates applied to income before provision for income taxes due principally to expenses charged which are not tax deductible. The total provision benefit for income taxes is comprised of the following: December 31, December 31, Current expense $ (94,819 ) $ (599,159 ) Deferred tax benefit — — Change in valuation allowance — — Total income tax (expense) benefit $ (94,819 ) $ (599,159 ) The net deferred tax assets in the accompanying balance sheets included the following components: December 31, December 31, Deferred tax assets $ 607,516 $ 596,692 Deferred tax liabilities — — Valuation allowance for deferred tax assets (607,516 ) (596,692 ) Net deferred tax assets $ — $ — The deferred tax assets as of December 31, 2023 and 2022 were comprised of the tax effect of cumulative temporary differences as follows: December 31, December 31, General and administration expenses before business combination $ 607,516 $ 596,692 Valuation allowance for deferred tax assets (607,516 ) (596,692 ) Total $ — $ — In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which temporary differences representing net future deductible amounts become deductible. Management considers the scheduled reversal of deferred tax assets, projected future taxable income and tax planning strategies in making this assessment. For the year ended December 31, 2023 and 2022, the valuation allowance was $607,516 and $596,692, respectively. A reconciliation of the statutory federal income tax provision (benefit) to the Company’s effective tax rate is as follows: December 31, December 31, Statutory federal income tax rate 21.0 % 21.0 % State taxes, net of federal tax benefit 0.0 % 0.0 % Valuation allowance (17.33 )% 852.7 % Income tax provision (benefit) 3.67 % 873.7 %
Reclassifications		Reclassifications Certain prior year amounts have been reclassified due to an immaterial correction of an error and for consistency with the current period presentation. These reclassifications had no effect on the reported results of operations. An adjustment for $244,777 has been made to Class A common stock subject to possible redemption and Accumulated deficit as of December 31, 2022 to correct the total amount redeemable to stockholders. In the Form 10-Q for three months ended March 31, 2023, the Company discovered an error in the Statement of Cash Flows for the presentation of restricted cash. The error was not corrected and persisted in the statements of cash flows in the quarterly reports on 10-Q for the three months ended June 30, 2023 and September 30, 2023. These errors had no impact on the balance sheets or the statements of operations in those periods. This error is corrected in the statement of cash flows in the Company’s December 31, 2023 audited financial statements.
Emerging Growth Company		Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its 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. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.
Restricted Cash		Restricted Cash The Company considers all cash to be held for a specific purpose restricted cash. As of December 31, 2023 and 2022, the Company had $0 and $41,665,974 in restricted cash, respectively. The restricted cash as of December 31, 2022 was intended to satisfy stockholder redemption payments. The cash and restricted cash balances included in the balance sheets as of December 31, 2023 and 2022, are comprised of the following: December 31, 2023 2022 Cash $ 96,873 $ 475,870 Restricted cash — 41,665,974 Total cash and restricted cash $ 96,873 $ 42,141,844
Money Market Funds Held in Trust Account		Money Market Funds Held in Trust Account At December 31, 2023, the assets held in Trust Account were held in money market funds that invested in U.S. Treasury securities. At December 31, 2022, substantially all of the assets held in the Trust Account were held as cash. The Company’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the balance sheets at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of investments held in the Trust Account and interest earned on marketable securities are included in the accompanying statements of operations. The estimated fair values of investments held in the Trust Account are determined using available market information.
Shareholder Redemption Liability		Shareholder Redemption Liability On December 20, 2022, in connection with the Company’s special meeting held to consider the First Charter Amendment, the Company’s stockholders redeemed 16,211,702 shares of Class A common stock subject to possible redemption at $10.20 per share redemption value, plus a pro rata share of interest earned. Of the total amount redeemed, payments for 2,581,004 shares of Class A common stock totaling $26,481,101 plus a true-up payment of $1,361,646 for a total liability of $27,842,747 were subsequently paid to redeeming stockholders on January 3, 2023. Therefore, a portion of the total redemption payment has been classified as a stockholder redemption liability in the accompanying balance sheet as of December 31, 2022.
Offering Costs Associated with the IPO		Offering Costs Associated with the IPO Offering costs, including additional underwriting fees associated with the underwriter’s partial exercise of the over-allotment option, consist principally of legal, accounting, underwriting fees and other costs directly related to the IPO. Offering costs, including those attributable to the underwriter’s partial exercise of the over-allotment option, amounted to $12,729,318. This amount was charged to stockholders’ deficit upon the completion of the IPO.
Fair Value of Financial Instruments		Fair Value of Financial Instruments The fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities: Level 1: Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2: Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active. Level 3: Unobservable inputs based on the Company’s assessment of the assumptions that market participants would use in pricing the asset or liability.
Class A Common Stock Subject to Possible Redemption		Class A Common Stock Subject to Possible Redemption The Company accounts for its Class A common stock subject to possible redemption in accordance with the guidance in ASC 480. Shares of Class A common stock subject to mandatory redemption (if any) are classified as a liability instrument and are measured at fair value. Conditionally redeemable Class A common stock (including Class A common stock that features redemption rights that are within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, Class A common stock is classified as stockholders’ equity. The Company’s Class A common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, at December 31, 2023 and 2022, 764,957 and 1,288,298 shares of Class A common stock subject to possible redemption are presented as temporary equity, outside of the stockholders’ deficit section of the Company’s balance sheets. The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable Class A common stock to equal the redemption value at the end of each reporting period. Increases or decreases in the carrying amount of redeemable common stock are affected by charges against additional paid in capital and accumulated deficit. At December 31, 2023 and 2022, the Class A common stock subject to possible redemption reflected in the balance sheets is reconciled in the following table: Class A common stock subject to possible redemption, December 31, 2021 $ 178,500,000 Plus: Accretion of carrying value to redemption value 2,662,553 Less: redemption of shares (167,693,708 ) Class A common stock subject to possible redemption, December 31, 2022 $ 13,468,845 Less: Redemption (5,638,880 ) Plus: Accretion of carrying value to redemption value 606,346 Class A common stock subject to possible redemption, December 31, 2023 $ 8,436,311
Net Loss per Common Stock		Net Loss per Common Stock The Company has two classes of shares, which are referred to as Class A common stock and Class B common stock (the “Class B common stock” or the “Founder Shares”). Earnings and losses are shared pro rata between the two classes of shares. Public Warrants (see Note 3) and Private Placement Warrants (see Note 4) to purchase an aggregate of 9,192,500 shares of Class A common stock at $11.50 per share were issued on October 29, 2021. At December 31, 2023 and December 31, 2022, no Public Warrants or Private Placement Warrants have been exercised. The 9,192,500 shares of Class A common stock underlying outstanding Public Warrants and Private Placement Warrants were excluded from diluted net income per share for the year ended December 31, 2023 and 2022 because they are contingently exercisable, and the contingencies have not yet been met. As a result, diluted net income per common stock is the same as basic net income per common stock for the period. The tables below present a reconciliation of the numerator and denominator used to compute basic and diluted net income per share for each class of stock. For the Year Ended December 31, 2023 2022 Class A Class B Class A Class B Basic and diluted net income per share: Numerator: Allocation of net income $ (1,641,020 ) $ (895,213 ) $ (531,288 ) $ (136,448 ) Denominator: Weighted average shares outstanding 4,224,247 2,304,421 17,896,428 4,596,250 Basic and diluted net income per share $ (0.39 ) $ (0.39 ) $ (0.03 ) $ (0.03 )
Accounting for Warrants		Accounting for Warrants The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the instruments’ specific terms and applicable authoritative guidance in ASC 480 and ASC 815, Derivatives and Hedging
Recent accounting pronouncements not yet adopted		Recent Accounting Pronouncements In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (ASU 2023-09), which requires disclosure of incremental income tax information within the rate reconciliation and expanded disclosures of income taxes paid, among other disclosure requirements. ASU 2023-09 is effective for fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company’s management does not believe the adoption of ASU 2023-09 will have a material impact on its consolidated financial statements and disclosures. Management does not believe that any other recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying unaudited condensed financial statements.

Nature of Operations and Basi_2

Nature of Operations and Basis of Presentation (Tables)	8 Months Ended
Nature of Operations and Basis of Presentation (Tables)	Sep. 30, 2024
Nature of Operations and Basis of Presentation [Abstract]
Schedule of Purchase Price Calculation	The following is a summary of the purchase price calculation (unaudited). Number of shares of Common Stock 5,000,000 Multiplied by PBAX’s share price, as of the Closing $ 5.85 Total $ 29,250,000 Fair value of PBAX founder’s shares converted to shares of Common Stock and transferred to Predecessor stockholders $ 5,118,750 Fair value of contingent Common Stock consideration $ 12,870,000 Total Common Stock consideration $ 47,238,750 Assumed liabilities 3,311,153 Total purchase price $ 50,549,903
Schedule of Allocation of the Purchase Price	The allocation of the purchase price was as follows (unaudited). Cash $ 963,855 Net working capital (excluding cash and cash equivalents) (1,819,514 ) Fixed assets 929,346 Acquired in-process research and development 45,640,000 Net assets acquired 45,713,687 Loss on consolidation of VIE 4,836,216 Total purchase price $ 50,549,903
Schedule of Opening Consolidated Balance Sheet of the Successor	The number of shares of Common Stock issued and amounts recorded on the line within stockholders’ deficit are reflected below to arrive at the opening consolidated balance sheet of the Company. Convertible Series A Additional Stock Series A Common Stock Paid-in Subscription Accumulated Shares Amount Shares Amount Capital Receivable Deficit Total PBAX Closing Equity as of February 13, 2024 - $ - 5,481,250 $ 547 $ - $ - $ (12,709,426 ) $ (12,708,879 ) Forfeiture of founders shares - - (875,000 ) (88 ) 88 - - - Adjusted shares outstanding - - 4,606,250 459 88 - (12,709,426 ) (12,708,879 ) Shares issued as consideration in the Merger - - 8,075,000 808 47,237,942 - - 47,238,750 Loss on VIE consolidation - - - - - - (4,836,215 ) (4,836,215 ) Expense IPR&D - - - - - - (45,640,000 ) (45,640,000 ) Reclassification of public shares - - 82,047 8 911,349 - - 911,357 Issuance of common stock as payment to vendors - - 1,649,500 165 3,182,385 - - 3,182,550 Elimination of deferred underwriting fees - - - - 5,690,000 - - 5,690,000 Reclassification of earnout liability - - - - (4,900,000 ) - - (4,900,000 ) Conversion of CERo bridge notes and accrued interest into Series A preferred stock 630 627,154 - - - - - 627,154 Conversion of working capital loan into Series A preferred stock 1,555 1,555,000 - - - - - 1,555,000 Issuance of Series A shares sold to investors 7,854 6,755,698 - - (856,663 ) - - 5,899,035 Issuance of Series A Warrants - - - - 2,000,000 (2,000,000 ) - - Issuance of common shares to Keystone Capital LLC for equity line of credit - - 119,050 12 633,333 - - 633,345 Opening Equity at February 14, 2024 (Successor) 10,039 $ 8,937,852 14,531,847 $ 1,452 $ 53,898,434 $ (2,000,000 ) $ (63,185,641 ) $ (2,347,903 )

Significant Accounting Polici_2

Significant Accounting Policies (Tables)	8 Months Ended	12 Months Ended
Significant Accounting Policies (Tables)	Sep. 30, 2024	Dec. 31, 2023
Significant Accounting Policies (Tables) [Line Items]
Schedule of Fair Value of Preferred Stock Warrant Liability		At December 31, 2023 and 2022, the fair value of the Company’s preferred stock warrant liability (see Note 7 for details) was classified as follows: December 31, 2023 Level 1 Level 2 Level 3 Total Preferred stock warrant liability $ - $ - $ 320,117 $ 320,117 December 31, 2022 Level 1 Level 2 Level 3 Total Preferred stock warrant liability $ - $ - $ 610,381 $ 610,381
Schedule of Fair Value Measurement Using Significant Inputs (Level 3)		The change in the fair value measurement using significant inputs (Level 3) is summarized below: Balance at December 31, 2021 $ 647,373 Gain on revaluation of warrant liability (36,992 ) Balance at December 31, 2022 $ 610,381 Gain on revaluation of warrant liability (290,264 ) Balance at December 31, 2023 $ 320,117
Schedule of Basic and Diluted Net Income Per Share	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 antidilutive: September 30, September 30, (Successor) (Predecessor) Conversion of convertible preferred stock issued and outstanding 84,770,124 27,920,467 Conversion of convertible preferred stock underlying convertible preferred stock warrants 49,797,736 1,849,638 Exercise of common warrants into common stock 18,305,411 - Common stock reserved for employee stock option plan (ESPP) 527,182 - Common stock underlying outstanding options 2,657,486 894,500 156,057,939 30,664,605	The following table summarizes the number of shares of common stock issuable upon conversion or exercise, as applicable, of convertible securities, warrants and restricted stock that were not included in the calculation of diluted net loss per share because such shares are antidilutive: Year ended December 31, 2023 2022 Common stock options 782,499 1,138,110 Convertible preferred stock 27,920,467 27,920,467 Convertible preferred warrants 1,849,638 1,849,638 30,552,604 30,908,215
PHOENIX BIOTECH ACQUISITION CORP. [Member]
Significant Accounting Policies (Tables) [Line Items]
Schedule of Cash and Restricted Cash		The cash and restricted cash balances included in the balance sheets as of December 31, 2023 and 2022, are comprised of the following: December 31, 2023 2022 Cash $ 96,873 $ 475,870 Restricted cash — 41,665,974 Total cash and restricted cash $ 96,873 $ 42,141,844
Schedule of Total Provision Benefit For Income Taxes		The total provision benefit for income taxes is comprised of the following: December 31, December 31, Current expense $ (94,819 ) $ (599,159 ) Deferred tax benefit — — Change in valuation allowance — — Total income tax (expense) benefit $ (94,819 ) $ (599,159 )
Schedule of Net Deferred Tax Assets and Liabilities in the Accompanying Balance Sheets		The net deferred tax assets in the accompanying balance sheets included the following components: December 31, December 31, Deferred tax assets $ 607,516 $ 596,692 Deferred tax liabilities — — Valuation allowance for deferred tax assets (607,516 ) (596,692 ) Net deferred tax assets $ — $ —
Schedule of Deferred Tax Assets		The deferred tax assets as of December 31, 2023 and 2022 were comprised of the tax effect of cumulative temporary differences as follows: December 31, December 31, General and administration expenses before business combination $ 607,516 $ 596,692 Valuation allowance for deferred tax assets (607,516 ) (596,692 ) Total $ — $ —
Schedule of Reconciliation of the Statutory Federal Income Tax Provision (Benefit) to the Company’s Effective Tax Rate		A reconciliation of the statutory federal income tax provision (benefit) to the Company’s effective tax rate is as follows: December 31, December 31, Statutory federal income tax rate 21.0 % 21.0 % State taxes, net of federal tax benefit 0.0 % 0.0 % Valuation allowance (17.33 )% 852.7 % Income tax provision (benefit) 3.67 % 873.7 %
Schedule of Class A Common Stock Subject to Possible Redemption		At December 31, 2023 and 2022, the Class A common stock subject to possible redemption reflected in the balance sheets is reconciled in the following table: Class A common stock subject to possible redemption, December 31, 2021 $ 178,500,000 Plus: Accretion of carrying value to redemption value 2,662,553 Less: redemption of shares (167,693,708 ) Class A common stock subject to possible redemption, December 31, 2022 $ 13,468,845 Less: Redemption (5,638,880 ) Plus: Accretion of carrying value to redemption value 606,346 Class A common stock subject to possible redemption, December 31, 2023 $ 8,436,311
Schedule of Basic and Diluted Net Income Per Share		The tables below present a reconciliation of the numerator and denominator used to compute basic and diluted net income per share for each class of stock. For the Year Ended December 31, 2023 2022 Class A Class B Class A Class B Basic and diluted net income per share: Numerator: Allocation of net income $ (1,641,020 ) $ (895,213 ) $ (531,288 ) $ (136,448 ) Denominator: Weighted average shares outstanding 4,224,247 2,304,421 17,896,428 4,596,250 Basic and diluted net income per share $ (0.39 ) $ (0.39 ) $ (0.03 ) $ (0.03 )

Net Loss per Share of Common _2

Net Loss per Share of Common Stock (Tables)	8 Months Ended	12 Months Ended
Net Loss per Share of Common Stock (Tables)	Sep. 30, 2024	Dec. 31, 2023
Net Loss per Share of Common Stock [Abstract]
Schedule of Diluted Net Loss per Share	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 antidilutive: September 30, September 30, (Successor) (Predecessor) Conversion of convertible preferred stock issued and outstanding 84,770,124 27,920,467 Conversion of convertible preferred stock underlying convertible preferred stock warrants 49,797,736 1,849,638 Exercise of common warrants into common stock 18,305,411 - Common stock reserved for employee stock option plan (ESPP) 527,182 - Common stock underlying outstanding options 2,657,486 894,500 156,057,939 30,664,605	The following table summarizes the number of shares of common stock issuable upon conversion or exercise, as applicable, of convertible securities, warrants and restricted stock that were not included in the calculation of diluted net loss per share because such shares are antidilutive: Year ended December 31, 2023 2022 Common stock options 782,499 1,138,110 Convertible preferred stock 27,920,467 27,920,467 Convertible preferred warrants 1,849,638 1,849,638 30,552,604 30,908,215

Property and Equipment (Tables)

Property and Equipment (Tables)	8 Months Ended	12 Months Ended
Property and Equipment (Tables)	Sep. 30, 2024	Dec. 31, 2023
Property and Equipment [Abstract]
Schedule of Property and Equipment, Net	Property and equipment, net, consists of the following: September 30, December 31, (Successor) (Predecessor) Laboratory equipment $ 2,507,839 $ 2,507,839 Computers 38,323 38,323 Furniture 8,429 8,429 Less: Accumulated depreciation (1,929,691 ) (1,587,889 ) $ 624,900 $ 966,702	Property and equipment, net, consisted of the following as of December 31, 2023 and 2022: 2023 2022 Laboratory equipment $ 2,507,839 $ 2,507,839 Computers 38,323 38,323 Furniture 8,429 8,429 Less: Accumulated depreciation (1,587,889 ) (1,127,167 ) $ 966,702 $ 1,427,424

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	8 Months Ended	12 Months Ended
Accrued Liabilities (Tables)	Sep. 30, 2024	Dec. 31, 2023
Accrued Liabilities [Abstract]
Schedule of Accrued Liabilities	Accrued liabilities consisted of the following: September 30, December 31, (Successor) (Predecessor) Employee-related liabilities $ 49,117 $ 68,697 Accrued taxes 85,148 - Accrued legal expenses 172,000 46,466 Accrued interest - 27,637 Penalty for late S-1 filing and effectiveness 645,693 - Accrued consulting and professional services 538,000 - Accrued toxicology expense 144,619 - Accrued clinical services 26,879 - Other accrued expenses 31,071 1,833 $ 1,692,527 $ 144,633	Accrued liabilities consisted of the following as of December 31, 2023 and 2022: 2023 2022 Employee-related liabilities $ 68,697 $ 19,758 Accrued legal expenses 46,466 18,040 Accrued interest 27,637 12,014 Accrued consulting expenses 1,833 50,582 $ 144,633 $ 100,394

Leases (Tables)

Leases (Tables)	8 Months Ended	12 Months Ended
Leases (Tables)	Sep. 30, 2024	Dec. 31, 2023
Leases [Abstract]
Schedule of Lease Costs	The Company recorded the following lease costs: For the three months For the For the For the nine months 2024 2023 2024 2024 2023 (Successor) (Successor) (Successor) (Predecessor) (Predecessor) Operating leases: Operating lease cost $ 229,331 $ 233,375 $ 585,702 $ 110,885 $ 695,365 Variable operating lease cost 177,056 147,942 441,560 84,401 488,867 Total lease cost $ 406,387 $ 381,317 $ 1,027,262 $ 195,286 $ 1,184,232	The Company recorded the following lease costs: For the year ended 2023 2022 Operating leases: Operating lease cost $ 930,913 $ 917,324 Variable lease cost 637,016 545,220 Total lease cost $ 1,567,929 $ 1,462,544 Cash paid for amounts included in the measurement of lease liabilities $ 933,221 $ 906,040 Right-of-use assets, net 2,189,565 2,846,041 Operating lease liabilities, current 769,092 672,374 Operating lease liabilities, non-current 1,575,499 2,344,590 Total operating lease liabilities $ 2,344,591 $ 3,016,964 Weighted-average remaining lease term of operating leases (in years) 2.75 3.75 Weighted-average discount rate for operating leases 9.6 % 9.6 %
Schedule of Operating Lease Liabilities	September 30, December 31, (Successor) (Predecessor) Right-of-use assets, net $ 1,652,614 $ 2,189,565 Operating lease liabilities, current $ 931,023 $ 769,092 Operating lease liabilities, non-current 771,525 1,575,499 Total operating lease liabilities $ 1,702,548 $ 2,344,591 Weighted-average remaining lease term of operating leases (in years) 2.00 2.75 Weighted-average discount rate for operating leases 9.60 % 9.60 %
Schedule of Maturity Lease Liabilities	Maturity of the Company’s lease liabilities as of September 30, 2024: Remainder of 2024 $ 168,133 2025 990,055 2026 726,394 Total lease payments 2,122,508 Less: imputed interest (182,034 ) Total lease liabilities $ 1,702,548	The following table reconciles the undiscounted future minimum lease payments (displayed by year and in the aggregate) under noncancelable operating leases with terms of more than one year to the total operating lease liabilities recognized on the balance sheets as of December 31, 2023: Year ending December 31: Operating 2024 961,218 2025 990,055 2026 726,394 Total lease payments 2,677,667 Less imputed interest (333,076 ) Total lease liabilities $ 2,344,591

Warrants (Tables)

Warrants (Tables)	8 Months Ended
Warrants (Tables)	Sep. 30, 2024
Warrants [Abstract]
Schedule of Predecessor Warrants Outstanding	The Company warrants outstanding at September 30, 2024 are presented below: Balance Common Warrants Preferred Warrants (Predecessor) - Public Warrants (Successor) 9,192,500 Conversion Warrants (Successor) 324,999 Common February 2024 PIPE Warrants (Successor) 612,746 Common September 2024 PIPE Warrants (Successor) 8,175,166 Weighted average exercise price $ 6.04 Weighted average remaining life (years) 3.9 Series A Preferred Warrants (Successor) 2,462 Exercise price $ 800 Remaining life (years) 0.38

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	8 Months Ended	12 Months Ended
Fair Value Measurements (Tables)	Sep. 30, 2024	Dec. 31, 2023
Fair Value Measurements (Tables) [Line Items]
Schedule of Estimated the Fair Value	Predecessor estimated the fair value of the Predecessor Series A Preferred Stock Warrants at December 31, 2023, using Black-Scholes with the following assumptions: December 31, 2023 (Predecessor) Risk-free interest rate 5.40 % Expected life (in years) 0.25 Expected dividend yield - % Expected volatility 65.90 %	The appraiser subsequently estimated the fair value of the preferred stock warrants at December 31, 2023 and 2022, using Black-Scholes with the following assumptions: December 31, 2023 2022 Risk-free interest rate 5.4 % 4.7 % Expected life (in years) 0.25 1.0 Expected dividend yield - % - % Expected volatility 65.9 % 85.0 %
Schedule of Earnout Liability at Estimated Fair Value Using a Monte Carlo Analysis	The Monte Carlo analysis used the following assumptions: September 30, February 14 2024 2024 (Successor) (Successor) Starting share price $ 0.09 $ 4.90 Tranche 1 trigger price $ 1.25 $ 3.20 Tranche 2 trigger price $ 1.50 $ 3.85 Contractual term 3.4 4.0 Volatility 90 % 90 % Risk-free interest rate 3.52 % 4.20 %
Schedule of Change in the Fair Value Measurement Using Significant Inputs	The classification of the fair value of derivative liabilities and the change in the fair value measurement using significant inputs (Level 3) for the period from December 31, 2022 through September 30, 2023 and December 31, 2023 through February 14, 2024 for Predecessor and February 14, 2024 through September 30, 2024 for the Company is presented below: Level 1 Level 2 Level 3 Total Preferred stock warrant liability (Predecessor): Balance at January 1, 2024 $ - $ - $ 320,117 $ 320,117 Reclassification of warrant liability to equity - - (320,117 ) (320,117 ) Balance at February 13, 2024 - - - - Earnout liability (Successor): Balance at February 14, 2024 - - 4,900,000 4,900,000 (Gain) on revaluation of earnout liability - - (1,800,000 ) (1,800,000 ) Balance at March 31, 2024 - - 3,100,000 3,100,000 (Gain) on revaluation of earnout liability - - (2,900,000 ) (2,900,000 ) Balance at June 30, 2024 $ - $ - $ 200,000 $ 200,000 (Gain) on revaluation of earnout liability - - (170,000 ) (170,000 ) Balance at September 30, 2024 $ - $ - $ 30,000 $ 30,000 Level 1 Level 2 Level 3 Total Preferred stock warrant liability (Predecessor): Balance at January 1, 2023 $ - $ - $ 610,381 $ 610,381 Loss on revaluation of warrant liability - - 36,657 36,657 Balance at March 31, 2023 - - 647,038 647,038 Gain on revaluation of warrant liability - - (261,822 ) (261,822 ) Balance at June 30, 2023 $ - $ - $ 385,216 $ 385,216 Gain on revaluation of warrant liability - - (186,067 ) (186,067 ) Balance at September 30, 2023 $ - $ - $ 199,149 $ 199,149
PHOENIX BIOTECH ACQUISITION CORP. [Member]
Fair Value Measurements (Tables) [Line Items]
Schedule of Assets and Liabilities that are Measured at Fair Value on a Recurring Basis		The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis at December 31, 2023, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. At December 31, 2022 there were no assets or liabilities measured at fair value. Level Quoted Significant Significant Assets: Money Market Funds 1 $ 8,436,311 — —

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended	12 Months Ended
Stock-Based Compensation (Tables)	Sep. 30, 2024	Dec. 31, 2023
Stock-Based Compensation [Abstract]
Schedule of Stock Option Activity	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 September 30, 2024, was as follows: Outstanding Weighted Weighted Balance, December 31, 2023 (Predecessor) 782,499 $ 0.27 6.86 Options cancelled (Predecessor) (782,499 ) $ 0.27 Balance, February 14, 2024 (Predecessor) - $ - - Balance, February 14, 2024 (Predecessor) - $ - - Options granted (Successor) 5,039,721 $ 1.68 Options Cancelled (Successor) (2,382,235 ) $ 1.73 Balance, September 30, 2024 (Successor) 2,657,486 $ 1.63 9.51	Stock option activity for the years ended December 31, 2023 and 2022, was as follows: Outstanding Weighted Weighted Average Balance, December 31, 2022 1,138,110 $ 0.29 8.18 Options exercised (24,166 ) $ 0.24 Options cancelled/forfeited/expired (331,445 ) $ 0.31 Balance, December 31, 2023 782,499 $ 0.27 6.86 Exercisable 651,663 $ 0.28 6.60
Schedule of Fair Value of Stock Options Granted		No options were granted in 2023, and the Company estimated the fair value of stock options granted during the year ended December 31, 2022, using Black-Scholes with the following weighted average assumptions: 2022 Risk-free interest rate 2.28 % Expected life (in years) 8.30 Expected dividend yield 0.0 % Estimated volatility 71.31 %

Convertible Preferred Stock (Ta

Convertible Preferred Stock (Tables)	12 Months Ended
Convertible Preferred Stock (Tables)	Dec. 31, 2023
Convertible Preferred Stock [Abstract]
Schedule of Convertible Preferred Stock	At December 31, 2023 and 2022, convertible preferred stock consisted of the following: Shares authorized Shares issued and outstanding Liquidation amount Series Seed 5,155,703 5,155,703 $ 4,154,981 Series 1 100 - - Series A 24,614,402 22,764,764 39,999,967 29,770,205 27,920,467 $ 44,154,948

Convertible Preferred Stock W_2

Convertible Preferred Stock Warrant Liability (Tables)	8 Months Ended	12 Months Ended
Convertible Preferred Stock Warrant Liability (Tables)	Sep. 30, 2024	Dec. 31, 2023
Convertible Preferred Stock Warrant Liability [Abstract]
Schedule of Fair Value of the Preferred Stock Warrants	Predecessor estimated the fair value of the Predecessor Series A Preferred Stock Warrants at December 31, 2023, using Black-Scholes with the following assumptions: December 31, 2023 (Predecessor) Risk-free interest rate 5.40 % Expected life (in years) 0.25 Expected dividend yield - % Expected volatility 65.90 %	The appraiser subsequently estimated the fair value of the preferred stock warrants at December 31, 2023 and 2022, using Black-Scholes with the following assumptions: December 31, 2023 2022 Risk-free interest rate 5.4 % 4.7 % Expected life (in years) 0.25 1.0 Expected dividend yield - % - % Expected volatility 65.9 % 85.0 %

Common Stock (Tables)

Common Stock (Tables)	12 Months Ended
Common Stock (Tables)	Dec. 31, 2023
Common Stock [Abstract]
Schedule of Reserved Common Stock for Future Issuance	At December 31, 2023 and 2022, the Company had reserved common stock for future issuance as follows: December 31, 2023 2022 Convertible preferred stock, authorized but not yet issued 1,849,738 1,849,738 Conversion of convertible preferred stock issued and outstanding 27,920,467 27,920,467 Stock Incentive Plan: Awards available for grant 3,537,004 3,205,559 Outstanding stock options 782,499 1,138,110 34,089,708 34,113,874

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
Income Taxes (Tables)	Dec. 31, 2023
Income Taxes [Abstract]
Schedule of Net Deferred Tax Assets	The components of the net deferred tax assets were approximately as follows as of December 31, 2023 and 2022: 2023 2022 Net operating loss carryforwards $ 9,067,000 $ 5,600,000 Section 174 research and development capitalization 2,490,000 1,807,000 Research credits 1,535,000 1,364,000 Fixed assets and intangible assets 401,000 321,000 Right of use asset (613,000 ) (598,000 ) Lease liability, net 657,000 634,000 Accruals and others 66,000 42,000 13,603,000 9,170,000 Less: valuation allowance (13,603,000 ) (9,170,000 ) Net deferred tax assets $ - $ -
Schedule of Liability for Uncertain Tax Positions, Excluding Potential Interest and Penalties	A reconciliation of the beginning and ending amount of the liability for uncertain tax positions, excluding potential interest and penalties, is as follows: Balance as of December 31, 2022 $ 427,000 Increase/(decrease) based on current year tax positions 17,000 Increase/(decrease) for prior year tax positions 15,000 Lapses of applicable statutes - Balance as of December 31, 2023 $ 459,000

Nature of Operations and Basi_3

Nature of Operations and Basis of Presentation (Details) - Details 1 - USD ($)	3 Months Ended	8 Months Ended
	Sep. 30, 2024	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Nature of Operations and Basis of Presentation [Line Items]
Common stock par value (in Dollars per share)			$ 0.0001	$ 0.0001
Earnout shares (in Shares)		875,000
Reallocation shares		$ 4,290,000
Corresponding shares (in Shares)		1,000,000
Exercise price per share (in Dollars per share)	$ 0.098	$ 0.098
Conversion price (in Dollars per share)	$ 1	$ 1	0.8059
Variable interest percentage	100%	100%
Warrant [Member]
Nature of Operations and Basis of Presentation [Line Items]
Exercise price per share (in Dollars per share)	$ 10	$ 10
Predecessor [Member] \| Preferred Stock [Member]
Nature of Operations and Basis of Presentation [Line Items]
Conversion of shares (in Shares)		4,415,495
Conversion of shares value		$ 21,635,926
NewCERo [Member]
Nature of Operations and Basis of Presentation [Line Items]
Units issued during the period shares (in Shares)		1.2
Restricted share value		$ 5,880,000
Class A Common Stock [Member] \| Predecessor [Member]
Nature of Operations and Basis of Presentation [Line Items]
Common stock par value (in Dollars per share)	0.0001	$ 0.0001
Common Stock [Member]
Nature of Operations and Basis of Presentation [Line Items]
Conversion of shares (in Shares)		584,505
Conversion of shares value		$ 2,864,074
Conversion price (in Dollars per share)	$ 0.224	$ 0.224
Series A Preferred Stock [Member]
Nature of Operations and Basis of Presentation [Line Items]
Conversion of shares (in Shares)	38
Conversion of shares value		$ 1,555,000
Preferred stock, par value (in Dollars per share)	$ 1,000	$ 1,000	$ 1.7571
Conversion price (in Dollars per share)	750	750
Series A Preferred Stock [Member] \| NewCERo [Member]
Nature of Operations and Basis of Presentation [Line Items]
Preferred stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001
IND Earnout [Member]
Nature of Operations and Basis of Presentation [Line Items]
Units issued during the period shares (in Shares)		1
Restricted share value		$ 4,900,000
Over-Allotment Option [Member]
Nature of Operations and Basis of Presentation [Line Items]
Units issued during the period shares (in Shares)		8.4

Nature of Operations and Basi_4

Nature of Operations and Basis of Presentation (Details) - Details 2 $ in Thousands	8 Months Ended
	Sep. 30, 2024 USD ($)
Nature of Operations and Basis of Presentation [Line Items]
Opening accumulated deficit	$ 45,600
Research and development, percentage	45%
Opening cash balance	$ 960
Operating cash	3,400
Cash and accumulated deficit	71,600
Maximum [Member]
Nature of Operations and Basis of Presentation [Line Items]
Opening cash balance	1,880
Minimum [Member]
Nature of Operations and Basis of Presentation [Line Items]
Opening cash balance	$ 920

Nature of Operations and Basi_5

Nature of Operations and Basis of Presentation (Details) - USD ($)

8 Months Ended

12 Months Ended

Feb. 14, 2024

Jul. 17, 2023

May 09, 2023

Aug. 16, 2022

Oct. 08, 2021

Sep. 30, 2024

Dec. 31, 2023

Dec. 31, 2022

Nov. 08, 2024

Oct. 01, 2024

Feb. 29, 2024

Feb. 23, 2024

Feb. 05, 2024

Jan. 03, 2024

Nov. 30, 2023

Oct. 04, 2023

Sep. 01, 2023

Jul. 28, 2023

Jul. 07, 2023

Jun. 30, 2023

May 08, 2023

Apr. 03, 2023

Mar. 31, 2023

Dec. 20, 2022

Oct. 29, 2021

Nov. 19, 2019

Nature of Operations and Basis of Presentation [Line Items]

Unit price per share (in Dollars per share)

$ 1.7571

Public Shares issued

$ 907

$ 904

Sale of stock price per share (in Dollars per share)

$ 1.7571

$ 0.25

Common stock par value (in Dollars per share)

$ 0.0001

Exercise price per share (in Dollars per share)

$ 0.098

Payments of aggregate

$ 5,766

$ 5,625

Common stock outstanding (in Shares)

9,068,899

9,044,733

Common stock issued (in Shares)

9,068,899

9,044,733

Accumulated deficit

$ (43,089,821)

$ (35,800,244)

Warrant [Member]

Nature of Operations and Basis of Presentation [Line Items]

Exercise price per share (in Dollars per share)

$ 10

Research and Development Expense [Member]

Nature of Operations and Basis of Presentation [Line Items]

Accumulated deficit

(43,100,000)

Subsequent Event [Member]

Nature of Operations and Basis of Presentation [Line Items]

Unit price per share (in Dollars per share)

$ 10

$ 0.1

Public Shares issued

$ 1

Sale of stock price per share (in Dollars per share)

$ 0.01

Preferred stock, par value (in Dollars per share)

$ 0.0001

Liquidation price per share (in Dollars per share)

$ 10

Subsequent Event [Member] | CERo common stock [Member]

Nature of Operations and Basis of Presentation [Line Items]

Business combination price per share (in Dollars per share)

$ 10

Over-Allotment Option [Member]

Nature of Operations and Basis of Presentation [Line Items]

Units issued during the period shares (in Shares)

8.4

Sponsor [Member] | Subsequent Event [Member]

Nature of Operations and Basis of Presentation [Line Items]

Unit price per share (in Dollars per share)

$ 11.02

PHOENIX BIOTECH ACQUISITION CORP. [Member]

Nature of Operations and Basis of Presentation [Line Items]

Gross proceeds

$ 8,450,000

Additional units issued during the period shares (in Shares)

2,200,000

Deferred underwriting commissions including fees

$ 9,150,000

deferred underwriting fees payable

9,150,000

Investment of cash in trust account

$ 178,500,000

Cash deposited in trust account per unit (in Dollars per share)

$ 10.2

Fair value percentage

80%

Public shares (in Dollars per share)

$ 10.2

Minimum net worth to consummate business combination

$ 5,000,001

Percentage of aggregate share

20%

Deposit held in trust account

$ 22,949

$ 8,846

$ 37,052

$ 150,000

$ 125,000

$ 100,000

Payments of accrual interest

8,400,000

Interest to pay dissolution expenses

$ 100,000

Sale of stock price per share (in Dollars per share)

$ 10.2

Business combination amount

$ 50,000,000

Liquidation price per share (in Dollars per share)

$ 10

Percentage of excise tax

Common stock tendered for redemption shares (in Shares)

523,341

Total redemption amount

$ 5,638,879

Excise tax liability

$ 56,389

Percentage of excise tax liability

Trust account

$ 8,436,311

Net working capital

5,049,122

Additional federal income tax due

$ 182,308

Accumulated deficit

$ 14,200,000

PHOENIX BIOTECH ACQUISITION CORP. [Member] | Warrant [Member]

Nature of Operations and Basis of Presentation [Line Items]

Exercise price per share (in Dollars per share)

$ 10

PHOENIX BIOTECH ACQUISITION CORP. [Member] | Business Combination [Member]

Nature of Operations and Basis of Presentation [Line Items]

Business acquisition, effective date of acquisition

Jan. 08, 2024

PHOENIX BIOTECH ACQUISITION CORP. [Member] | CERo common stock [Member]

Nature of Operations and Basis of Presentation [Line Items]

Business combination price per share (in Dollars per share)

$ 10

PHOENIX BIOTECH ACQUISITION CORP. [Member] | Subsequent Event [Member]

Nature of Operations and Basis of Presentation [Line Items]

Gross proceeds

$ 9,980,000

PHOENIX BIOTECH ACQUISITION CORP. [Member] | Investment Company Act [Member]

Nature of Operations and Basis of Presentation [Line Items]

Ownership percentage

50%

PHOENIX BIOTECH ACQUISITION CORP. [Member] | IPO [Member]

Nature of Operations and Basis of Presentation [Line Items]

Units issued during the period shares (in Shares)

15,500,000

Unit price per share (in Dollars per share)

$ 10

Proceeds from initial public offering gross

$ 155,000,000

Offering costs

$ 12,729,318

Underwriting fees

2,635,000

Deferred underwriting commissions including fees

9,150,000

Other costs

$ 944,318

Public Shares issued

1,288,298

Sale of stock price per share (in Dollars per share)

$ 10

PHOENIX BIOTECH ACQUISITION CORP. [Member] | Private Placement [Member]

Nature of Operations and Basis of Presentation [Line Items]

Unit price per share (in Dollars per share)

$ 10

Gross proceeds

$ 8,850,000

Public Shares issued

$ 885,000

PHOENIX BIOTECH ACQUISITION CORP. [Member] | Over-Allotment Option [Member]

Nature of Operations and Basis of Presentation [Line Items]

Units issued during the period shares (in Shares)

2,000,000

Unit price per share (in Dollars per share)

$ 10

Gross proceeds

$ 20,000,000

Underwriting fees

1,400,000

Underwriting fees

400,000

PHOENIX BIOTECH ACQUISITION CORP. [Member] | Minimum [Member]

Nature of Operations and Basis of Presentation [Line Items]

Common stock traded at a value

$ 50,000,000

PHOENIX BIOTECH ACQUISITION CORP. [Member] | Business Combination [Member]

Nature of Operations and Basis of Presentation [Line Items]

Cash at carrying value

96,873

PHOENIX BIOTECH ACQUISITION CORP. [Member] | Sponsor [Member]

Nature of Operations and Basis of Presentation [Line Items]

Maximum borrowing capacity

$ 1,500,000

PHOENIX BIOTECH ACQUISITION CORP. [Member] | Sponsor [Member] | Private Placement [Member]

Nature of Operations and Basis of Presentation [Line Items]

Units issued during the period shares (in Shares)

845,000

Unit price per share (in Dollars per share)

$ 10

PHOENIX BIOTECH ACQUISITION CORP. [Member] | Sponsor [Member] | Unsecured Promissory Note [Member]

Nature of Operations and Basis of Presentation [Line Items]

Unsecured promissory note

$ 1,500,000

PHOENIX BIOTECH ACQUISITION CORP. [Member] | Sponsor and Cohen and Company Capital Markets [Member] | Private Placement [Member]

Nature of Operations and Basis of Presentation [Line Items]

Gross proceeds

$ 400,000

Additional units issued during the period shares (in Shares)

40,000

PHOENIX BIOTECH ACQUISITION CORP. [Member] | Initial Stockholders [Member]

Nature of Operations and Basis of Presentation [Line Items]

Percentage of Public Shares that would not be redeemed if Business Combination is not completed within Initial Combination Period

100%

Class A Common Stock [Member] | Subsequent Event [Member]

Nature of Operations and Basis of Presentation [Line Items]

Common stock par value (in Dollars per share)

$ 0.0001

Liquidation price per share (in Dollars per share)

$ 10

Common stock outstanding (in Shares)

6,234,582

Class A Common Stock [Member] | Private Placement [Member]

Nature of Operations and Basis of Presentation [Line Items]

Common stock issued (in Shares)

885,000

Class A Common Stock [Member] | Minimum [Member] | Subsequent Event [Member]

Nature of Operations and Basis of Presentation [Line Items]

Common stock issued (in Shares)

4,651,704

Class A Common Stock [Member] | PHOENIX BIOTECH ACQUISITION CORP. [Member]

Nature of Operations and Basis of Presentation [Line Items]

Number of shares redemption (in Shares)

16,211,702

Common stock outstanding (in Shares)

2,173,298

Common stock par value (in Dollars per share)

$ 0.0001

Exercise price per share (in Dollars per share)

$ 11.5

Payments of aggregate

$ 5,000,000

Common stock outstanding (in Shares)

5,481,250

885,000

Common stock issued (in Shares)

5,481,250

885,000

Class A Common Stock [Member] | PHOENIX BIOTECH ACQUISITION CORP. [Member] | IPO [Member]

Nature of Operations and Basis of Presentation [Line Items]

Exercise price per share (in Dollars per share)

$ 11.5

Class A Common Stock [Member] | PHOENIX BIOTECH ACQUISITION CORP. [Member] | Sponsor [Member]

Nature of Operations and Basis of Presentation [Line Items]

Common stock outstanding (in Shares)

6,246,207

Common stock issued (in Shares)

6,246,207

CERo common stock [Member] | PHOENIX BIOTECH ACQUISITION CORP. [Member]

Nature of Operations and Basis of Presentation [Line Items]

Common stock par value (in Dollars per share)

$ 0.0001

CERo Preferred Stock [Member] | PHOENIX BIOTECH ACQUISITION CORP. [Member]

Nature of Operations and Basis of Presentation [Line Items]

Preferred stock, par value (in Dollars per share)

$ 0.0001

Class B Common Stock [Member] | PHOENIX BIOTECH ACQUISITION CORP. [Member]

Nature of Operations and Basis of Presentation [Line Items]

Common stock par value (in Dollars per share)

$ 0.0001

Common stock outstanding (in Shares)

4,596,250

Common stock issued (in Shares)

4,596,250

Class B Common Stock [Member] | PHOENIX BIOTECH ACQUISITION CORP. [Member] | Sponsor [Member]

Nature of Operations and Basis of Presentation [Line Items]

Common stock outstanding (in Shares)

Common stock issued (in Shares)

Nature of Operations and Basi_6

Nature of Operations and Basis of Presentation (Details) - Schedule of Purchase Price Calculation	2 Months Ended
	Mar. 31, 2024 USD ($) $ / shares shares
Schedule of Purchase Price Calculation [Abstract]
Number of shares of Common Stock (in Shares) \| shares	5,000,000
Multiplied by PBAX’s share price, as of the Closing (in Dollars per share) \| $ / shares	$ 5.85
Total (in Shares) \| shares	29,250,000
Fair value of PBAX founder’s shares converted to shares of Common Stock and transferred to Predecessor stockholders	$ 5,118,750
Fair value of contingent Common Stock consideration	12,870,000
Total Common Stock consideration	47,238,750
Assumed liabilities	3,311,153
Total purchase price	$ 50,549,903

Nature of Operations and Basi_7

Nature of Operations and Basis of Presentation (Details) - Schedule of Allocation of the Purchase Price - Purchase Price [Member]	8 Months Ended
	Sep. 30, 2024 USD ($)
Schedule of Allocation of the Purchase Price [Line Items]
Cash	$ 963,855
Net working capital (excluding cash and cash equivalents)	(1,819,514)
Fixed assets	929,346
Acquired in-process research and development	45,640,000
Net assets acquired	45,713,687
Loss on consolidation of VIE	4,836,216
Total purchase price	$ 50,549,903

Nature of Operations and Basi_8

Nature of Operations and Basis of Presentation (Details) - Schedule of Opening Consolidated Balance Sheet of the Successor - Successor [Member]	8 Months Ended
	Sep. 30, 2024 USD ($) shares
Condensed Financial Statements, Captions [Line Items]
Balance	$ (12,708,879)
Balance	(2,347,903)
Forfeiture of founders shares
Adjusted shares outstanding	(12,708,879)
Acquisition of assets	47,238,750
Loss on VIE consolidation	(4,836,215)
Expense in-process research and development	(45,640,000)
Reclassification of public shares	911,357
Issuance of common stock as payment to vendors	3,182,550
Elimination of deferred underwriting fees	5,690,000
Reclassification of earnout liability	(4,900,000)
Conversion of CERo bridge notes and accrued interest into Series A preferred stock	627,154
Conversion of working capital loan into Series A preferred stock	1,555,000
Issuance of Series A shares sold to investors	5,899,035
Issuance of Series A Warrants
Issuance of common shares to Keystone Capital LLC for equity line of credit	$ 633,345
Convertible Preferred Stock [Member] \| Series A Preferred Stock [Member]
Condensed Financial Statements, Captions [Line Items]
Balance (in Shares) \| shares
Balance
Balance (in Shares) \| shares	10,039
Balance	$ 8,937,852
Forfeiture of founders shares
Adjusted shares outstanding
Acquisition of assets
Expense in-process research and development
Reclassification of public shares
Issuance of common stock as payment to vendors
Elimination of deferred underwriting fees
Reclassification of earnout liability
Conversion of CERo bridge notes and accrued interest into Series A preferred stock (in Shares) \| shares	630
Conversion of CERo bridge notes and accrued interest into Series A preferred stock	$ 627,154
Conversion of working capital loan into Series A preferred stock (in Shares) \| shares	1,555
Conversion of working capital loan into Series A preferred stock	$ 1,555,000
Issuance of Series A shares sold to investors (in Shares) \| shares	7,854
Issuance of Series A shares sold to investors	$ 6,755,698
Issuance of Series A Warrants
Issuance of common shares to Keystone Capital LLC for equity line of credit
Common Stock [Member] \| Series A
Condensed Financial Statements, Captions [Line Items]
Balance (in Shares) \| shares	5,481,250
Balance	$ 547
Balance (in Shares) \| shares	14,531,847
Balance	$ 1,452
Forfeiture of founders shares (in Shares) \| shares	(875,000)
Forfeiture of founders shares	$ (88)
Adjusted shares outstanding (in Shares) \| shares	4,606,250
Adjusted shares outstanding	$ 459
Acquisition of assets (in Shares) \| shares	8,075,000
Acquisition of assets	$ 808
Expense in-process research and development
Reclassification of public shares (in Shares) \| shares	82,047
Reclassification of public shares	$ 8
Issuance of common stock as payment to vendors (in Shares) \| shares	1,649,500
Issuance of common stock as payment to vendors	$ 165
Elimination of deferred underwriting fees
Reclassification of earnout liability
Conversion of CERo bridge notes and accrued interest into Series A preferred stock
Conversion of working capital loan into Series A preferred stock
Issuance of Series A shares sold to investors
Issuance of Series A Warrants
Issuance of common shares to Keystone Capital LLC for equity line of credit (in Shares) \| shares	119,050
Issuance of common shares to Keystone Capital LLC for equity line of credit	$ 12
Stock subscription [Member]
Condensed Financial Statements, Captions [Line Items]
Balance
Balance	(2,000,000)
Forfeiture of founders shares
Adjusted shares outstanding
Acquisition of assets
Expense in-process research and development
Reclassification of public shares
Issuance of common stock as payment to vendors
Elimination of deferred underwriting fees
Reclassification of earnout liability
Conversion of CERo bridge notes and accrued interest into Series A preferred stock
Conversion of working capital loan into Series A preferred stock
Issuance of Series A shares sold to investors
Issuance of Series A Warrants	(2,000,000)
Issuance of common shares to Keystone Capital LLC for equity line of credit
Retained Earnings [Member]
Condensed Financial Statements, Captions [Line Items]
Balance	(12,709,426)
Balance	(63,185,641)
Forfeiture of founders shares
Adjusted shares outstanding	(12,709,426)
Acquisition of assets
Loss on VIE consolidation	(4,836,215)
Expense in-process research and development	(45,640,000)
Reclassification of public shares
Issuance of common stock as payment to vendors
Elimination of deferred underwriting fees
Reclassification of earnout liability
Conversion of CERo bridge notes and accrued interest into Series A preferred stock
Conversion of working capital loan into Series A preferred stock
Issuance of Series A shares sold to investors
Issuance of Series A Warrants
Issuance of common shares to Keystone Capital LLC for equity line of credit
Additional Paid-in Capital [Member]
Condensed Financial Statements, Captions [Line Items]
Balance	53,898,434
Forfeiture of founders shares	88
Adjusted shares outstanding	88
Acquisition of assets	47,237,942
Expense in-process research and development
Reclassification of public shares	911,349
Issuance of common stock as payment to vendors	3,182,385
Elimination of deferred underwriting fees	5,690,000
Reclassification of earnout liability	(4,900,000)
Issuance of Series A shares sold to investors	(856,663)
Issuance of Series A Warrants	2,000,000
Issuance of common shares to Keystone Capital LLC for equity line of credit	$ 633,333

Significant Accounting Polici_3

Significant Accounting Policies (Details) - USD ($)			8 Months Ended	12 Months Ended
Significant Accounting Policies (Details) - USD ($)	Jan. 03, 2023	Dec. 20, 2022	Sep. 30, 2024	Dec. 31, 2023	Feb. 29, 2024	Feb. 14, 2024	Dec. 31, 2022	Oct. 29, 2021
Significant Accounting Policies [Line Items]
Restricted cash				$ 79,756
Unrecognized tax benefits				459,000			$ 427,000
Payment of interest and penalties			$ 608,363
Valuation allowance				$ 13,603,000			9,170,000
Purchase of aggregate shares (in Shares)					612,746	324,999
Price per share (in Dollars per share)			$ 0.098
Shares of common stock underlying (in Shares)			1,864,294
Minimum [Member]
Significant Accounting Policies [Line Items]
Estimated useful lives			3 years	3 years
Maximum [Member]
Significant Accounting Policies [Line Items]
Estimated useful lives			5 years	5 years
PHOENIX BIOTECH ACQUISITION CORP. [Member]
Significant Accounting Policies [Line Items]
Restricted cash				$ 0			41,665,974
FDIC coverage limit amount				250,000
Unrecognized tax benefits
Payment of interest and penalties
Valuation allowance				$ 607,516			$ 596,692
Common stock subject to possible redemption (in Shares)				764,957			1,288,298
Class A Common Stock [Member] \| PHOENIX BIOTECH ACQUISITION CORP. [Member]
Significant Accounting Policies [Line Items]
Accumulated deficit				$ 244,777
Number of shares redeemed (in Shares)	2,581,004	16,211,702
Subject to possible redemption per share (in Dollars per share)		$ 10.2
Class A common stock totaling	$ 26,481,101
True-up payment	1,361,646
Shareholder redemption liability	$ 27,842,747
Purchase of aggregate shares (in Shares)								9,192,500
Price per share (in Dollars per share)								$ 11.5
Shares of common stock underlying (in Shares)				9,192,500
Predecessor [Member]
Significant Accounting Policies [Line Items]
Restricted cash			$ 74,756	$ 74,756
Over-Allotment Option [Member] \| PHOENIX BIOTECH ACQUISITION CORP. [Member]
Significant Accounting Policies [Line Items]
Offering costs				$ 12,729,318

Net Loss per Share of Common _3

Net Loss per Share of Common Stock (Details) - Schedule of Diluted Net Loss per Share - shares	8 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Successor [Member]
Schedule of Diluted Net Loss per Share [Line Items]
Total antidilutive shares	156,057,939
Predecessor [Member]
Schedule of Diluted Net Loss per Share [Line Items]
Total antidilutive shares		30,664,605
Conversion of convertible preferred stock issued and outstanding [Member] \| Successor [Member]
Schedule of Diluted Net Loss per Share [Line Items]
Total antidilutive shares	84,770,124
Conversion of convertible preferred stock issued and outstanding [Member] \| Predecessor [Member]
Schedule of Diluted Net Loss per Share [Line Items]
Total antidilutive shares		27,920,467
Conversion of convertible preferred stock underlying convertible preferred stock warrants [Member] \| Successor [Member]
Schedule of Diluted Net Loss per Share [Line Items]
Total antidilutive shares	49,797,736
Conversion of convertible preferred stock underlying convertible preferred stock warrants [Member] \| Predecessor [Member]
Schedule of Diluted Net Loss per Share [Line Items]
Total antidilutive shares		1,849,638
Exercise of common warrants into common stock [Member] \| Successor [Member]
Schedule of Diluted Net Loss per Share [Line Items]
Total antidilutive shares	18,305,411
Exercise of common warrants into common stock [Member] \| Predecessor [Member]
Schedule of Diluted Net Loss per Share [Line Items]
Total antidilutive shares
Common stock reserved for employee stock option plan (ESPP) [Member] \| Successor [Member]
Schedule of Diluted Net Loss per Share [Line Items]
Total antidilutive shares	527,182
Common stock reserved for employee stock option plan (ESPP) [Member] \| Predecessor [Member]
Schedule of Diluted Net Loss per Share [Line Items]
Total antidilutive shares
Common stock underlying outstanding options [Member] \| Successor [Member]
Schedule of Diluted Net Loss per Share [Line Items]
Total antidilutive shares	2,657,486
Common stock underlying outstanding options [Member] \| Predecessor [Member]
Schedule of Diluted Net Loss per Share [Line Items]
Total antidilutive shares		894,500

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended	8 Months Ended	9 Months Ended	12 Months Ended
Property and Equipment (Details) - USD ($)	Feb. 13, 2024	Sep. 30, 2024	Jun. 30, 2023	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Property and Equipment [Line Items]
Depreciation expense							$ 460,722	$ 476,275
Successor [Member]
Property and Equipment [Line Items]
Depreciation expense					$ 304,446
Predecessor [Member]
Property and Equipment [Line Items]
Depreciation expense	$ 37,356	$ 113,855	$ 115,388	$ 346,164		$ 346,164

Property and Equipment (Detai_2

Property and Equipment (Details) - Schedule of Property and Equipment, Net - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Successor [Member]
Schedule of Property and Equipment, Net [Line Items]
Less: Accumulated depreciation	$ (1,929,691)
Property and equipment, net	624,900
Successor [Member] \| Laboratory equipment [Member]
Schedule of Property and Equipment, Net [Line Items]
Property and Equipment, Gross	2,507,839
Successor [Member] \| Computers [Member]
Schedule of Property and Equipment, Net [Line Items]
Property and Equipment, Gross	38,323
Successor [Member] \| Furniture [Member]
Schedule of Property and Equipment, Net [Line Items]
Property and Equipment, Gross	$ 8,429
Predecessor [Member]
Schedule of Property and Equipment, Net [Line Items]
Less: Accumulated depreciation		$ (1,587,889)
Property and equipment, net		966,702
Predecessor [Member] \| Laboratory equipment [Member]
Schedule of Property and Equipment, Net [Line Items]
Property and Equipment, Gross		2,507,839
Predecessor [Member] \| Computers [Member]
Schedule of Property and Equipment, Net [Line Items]
Property and Equipment, Gross		38,323
Predecessor [Member] \| Furniture [Member]
Schedule of Property and Equipment, Net [Line Items]
Property and Equipment, Gross		$ 8,429

Accrued Liabilities (Details) -

Accrued Liabilities (Details) - Schedule of Accrued Liabilities - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Successor [Member]
Accrued Liabilities (Details) - Schedule of Accrued Liabilities [Line Items]
Employee-related liabilities	$ 49,117
Accrued taxes	85,148
Accrued legal expenses	172,000
Accrued interest
Penalty for late S-1 filing and effectiveness	645,693
Accrued consulting and professional services	538,000
Accrued toxicology expense	144,619
Accrued clinical services	26,879
Other accrued expenses	31,071
Total accrued liabilities	$ 1,692,527
Predecessor [Member]
Accrued Liabilities (Details) - Schedule of Accrued Liabilities [Line Items]
Employee-related liabilities		$ 68,697
Accrued taxes
Accrued legal expenses		46,466
Accrued interest		27,637
Penalty for late S-1 filing and effectiveness
Accrued consulting and professional services
Accrued toxicology expense
Accrued clinical services
Other accrued expenses		1,833
Total accrued liabilities		$ 144,633

Leases (Details)

Leases (Details) - USD ($)	12 Months Ended
Leases (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Sep. 30, 2024
Leases [Line Items]
Operating leases with terms			1 year
Interest expense	$ 260,848	$ 320,790

Leases (Details) - Schedule of

Leases (Details) - Schedule of Lease Costs - USD ($)	1 Months Ended	3 Months Ended		8 Months Ended	9 Months Ended
Leases (Details) - Schedule of Lease Costs - USD ($)	Feb. 13, 2024	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2024
Successor [Member]
Schedule of Lease Costs [Line Items]
Operating lease cost		$ 229,331	$ 233,375	$ 585,702
Variable operating lease cost		177,056	147,942	441,560
Total lease cost		$ 406,387	$ 381,317	$ 1,027,262
Predecessor [Member]
Schedule of Lease Costs [Line Items]
Operating lease cost	$ 110,885				$ 695,365
Variable operating lease cost	84,401				488,867
Total lease cost	$ 195,286				$ 1,184,232

Leases (Details) - Schedule o_2

Leases (Details) - Schedule of Operating Lease Liabilities - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Successor [Member]
Leases (Details) - Schedule of Operating Lease Liabilities [Line Items]
Right-of-use assets, net	$ 1,652,614
Operating lease liabilities, current	931,023
Operating lease liabilities, non-current	771,525
Total operating lease liabilities	$ 1,702,548
Weighted-average remaining lease term of operating leases (in years)	2 years
Weighted-average discount rate for operating leases	9.60%
Predecessor [Member]
Leases (Details) - Schedule of Operating Lease Liabilities [Line Items]
Right-of-use assets, net		$ 2,189,565
Operating lease liabilities, current		769,092
Operating lease liabilities, non-current		1,575,499
Total operating lease liabilities		$ 2,344,591
Weighted-average remaining lease term of operating leases (in years)		2 years 9 months
Weighted-average discount rate for operating leases		9.60%

Leases (Details) - Schedule o_3

Leases (Details) - Schedule of Maturity Lease Liabilities - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Maturity Lease Liabilities [Abstract]
Remainder of 2024	$ 168,133
2025	990,055	$ 961,218
2026	726,394	990,055
Total lease payments	2,122,508	2,677,667
Less: imputed interest	(182,034)	(333,076)
Total lease liabilities	$ 1,702,548	$ 2,344,591

Stockholders_ Deficit (Details)

Stockholders’ Deficit (Details)							1 Months Ended		3 Months Ended	8 Months Ended	12 Months Ended
Stockholders’ Deficit (Details)	Sep. 30, 2024 USD ($) $ / shares shares	Apr. 01, 2024 USD ($) shares	Feb. 23, 2024 USD ($) $ / shares	Feb. 14, 2024 USD ($) $ / shares shares	Jul. 03, 2023 shares	Nov. 19, 2019 $ / shares shares	Sep. 30, 2024 USD ($) $ / shares shares	Feb. 29, 2024 USD ($) shares	Sep. 30, 2024 USD ($) $ / shares shares	Sep. 30, 2024 USD ($) $ / shares shares	Dec. 31, 2023 USD ($) $ / shares shares	Jun. 30, 2024 USD ($)	Dec. 31, 2022 USD ($) $ / shares shares	Oct. 29, 2021 shares	Oct. 08, 2021 $ / shares	Nov. 14, 2019 shares	Dec. 31, 2018 shares
Stokholders’ Deficit [Line Items]
Price per share (in Dollars per share) \| $ / shares	$ 0.09			$ 4.9			$ 0.09		$ 0.09	$ 0.09
Conversion Price (in Dollars per share) \| $ / shares	$ 1						$ 1		$ 1	$ 1	$ 0.8059
Weighted average price percentage										80%
Premium percentage										50%
Redemption premium percentage										25%
Private placement shares								10,039			500,000						100
Number of warrants to purchase shares				324,999				612,746
Aggregate cash proceeds (in Dollars) \| $		$ 500,000
Convertible notes amount (in Dollars) \| $										$ 627,154
Accrued aggregate penalty (in Dollars) \| $	$ 608,363						$ 608,363		$ 608,363	$ 608,363
Coversion of shares						100
Sold shares	1								13,000,000
Shares issued price per share (in Dollars per share) \| $ / shares						$ 1.7571
Percentage of weighted average price of a share of common stock										80%
Percentage of closing sale price										125%
Aggregate cash proceeds (in Dollars) \| $							$ 1,250,000
Capital stock, authorized											75,120,105
Common stock shares authorized											45,350,000		45,350,000
Coversion of shares											29,770,105
Common stock par or stated value per share (in Dollars per share) \| $ / shares											$ 0.0001		$ 0.0001
Preferred stock shares issued				3,999,997												2,845,597
Common stock shares issued											9,068,899		9,044,733
Shares for gross proceeds (in Dollars) \| $									$ 1.7	$ 4,300,000
Selling price per share (in Dollars per share) \| $ / shares			$ 0.25								$ 1.7571
Shares of common stock										1,864,294
Common stock shares outstanding											9,068,899		9,044,733
Class of warrant or right, outstanding	9,192,500						9,192,500	2,500	9,192,500	9,192,500
Warrant expire term	30 days						30 days		30 days	30 days						5 years
Predecessor Preferred Stock Conversion to Successor Common Stock [Member]
Stokholders’ Deficit [Line Items]
Conversion ratio				0.0806
KeystoneELOC [Member]
Stokholders’ Deficit [Line Items]
Selling price per share (in Dollars per share) \| $ / shares	$ 1						$ 1		$ 1	$ 1
Shares of common stock										1,613,944
Public Warrants [Member]
Stokholders’ Deficit [Line Items]
Warrant expire term	30 days						30 days		30 days	30 days
Minimum [Member]
Stokholders’ Deficit [Line Items]
Sold shares									13,000,000
Maximum [Member]
Stokholders’ Deficit [Line Items]
Sold shares										20,900,000
Conversion Price Floor [Member]
Stokholders’ Deficit [Line Items]
Weighted average price percentage										80%
Common Stock [Member]
Stokholders’ Deficit [Line Items]
Private placement shares											1,629,500
Common stock shares authorized											45,350,000
Common stock par or stated value per share (in Dollars per share) \| $ / shares											$ 0.0001
Shares for gross proceeds (in Dollars) \| $											$ 4,888,402
Keystone Purchase Agreement [Member]
Stokholders’ Deficit [Line Items]
Weighted average price percentage				90%
Aggregate cash proceeds (in Dollars) \| $				$ 25,000,000
Arena ELOC [Member]
Stokholders’ Deficit [Line Items]
Purchase of common stock (in Dollars) \| $			$ 25,000,000
Percentage of weighted average price			90%
NewCERo [Member]
Stokholders’ Deficit [Line Items]
Aggregate cash proceeds (in Dollars) \| $								$ 10,000,000
Arena ELOC [Member]
Stokholders’ Deficit [Line Items]
Shares of common stock									345,566	345,566
PHOENIX BIOTECH ACQUISITION CORP. [Member]
Stokholders’ Deficit [Line Items]
Price per share (in Dollars per share) \| $ / shares											$ 18
Accrued aggregate penalty (in Dollars) \| $
Selling price per share (in Dollars per share) \| $ / shares											$ 10.2
Temporary equity, shares											764,957		1,288,298
Preferred stock shares authorized											1,000,000
Warrant expire term											5 years
Number of trading days											30 days
PHOENIX BIOTECH ACQUISITION CORP. [Member] \| Public Warrants [Member]
Stokholders’ Deficit [Line Items]
Class of warrant or right, outstanding											8,750,000		8,750,000
PHOENIX BIOTECH ACQUISITION CORP. [Member] \| Private Placement Warrants [Member]
Stokholders’ Deficit [Line Items]
Class of warrant or right, outstanding											442,500		442,500
PHOENIX BIOTECH ACQUISITION CORP. [Member] \| Warrants and Rights Subject to Mandatory Redemption Trigger Price Exceeds [Member] \| Public Warrants [Member]
Stokholders’ Deficit [Line Items]
Warrant price per share (in Dollars per share) \| $ / shares											$ 0.01
PHOENIX BIOTECH ACQUISITION CORP. [Member] \| Minimum [Member]
Stokholders’ Deficit [Line Items]
Number of trading days for determining the share price											20 days
PHOENIX BIOTECH ACQUISITION CORP. [Member] \| Maximum [Member]
Stokholders’ Deficit [Line Items]
Number of trading days for determining the share price											30 days
PHOENIX BIOTECH ACQUISITION CORP. [Member] \| Class B Common Stock [Member]
Stokholders’ Deficit [Line Items]
Conversion of aggregate share					4,596,250
Series A Preferred Stock [Member]
Stokholders’ Deficit [Line Items]
Preferred stock stated value (in Dollars per share) \| $ / shares	$ 1,000						$ 1,000		$ 1,000	$ 1,000	$ 1.7571
Price per share (in Dollars per share) \| $ / shares	10						10		10	10
Conversion Price (in Dollars per share) \| $ / shares	$ 750						$ 750		$ 750	$ 750
Premium percentage										25%
Private placement shares											1,500
PBAX amount (in Dollars) \| $										$ 1,555,000
Coversion of shares	3,075								7,005
Preferred stock shares issued				415,498		2,845,597
Common stock shares issued											3,999,997
Series A Preferred Stock [Member] \| Preferred Stock [Member]
Stokholders’ Deficit [Line Items]
Number of designated shares	12,580						12,580		12,580	12,580
Series A Preferred Stock [Member] \| NewCERo [Member]
Stokholders’ Deficit [Line Items]
Preferred stock stated value (in Dollars per share) \| $ / shares	$ 0.0001						$ 0.0001		$ 0.0001	$ 0.0001
Preferred Stock [Member]
Stokholders’ Deficit [Line Items]
Conversion Price (in Dollars per share) \| $ / shares	1						1		1	1
Class A Common Stock [Member]
Stokholders’ Deficit [Line Items]
Coversion of shares											4,596,250
Class A Common Stock [Member] \| Event Triggering Adjustment to Exercise Price of Warrants [Member] \| Public Warrants [Member]
Stokholders’ Deficit [Line Items]
Number of warrants to purchase shares								2,500
Class A Common Stock [Member] \| Common Stock [Member]
Stokholders’ Deficit [Line Items]
Common stock shares outstanding											5,563,297
Class A Common Stock [Member] \| PHOENIX BIOTECH ACQUISITION CORP. [Member]
Stokholders’ Deficit [Line Items]
Number of warrants to purchase shares														9,192,500
Common stock shares authorized											60,000,000
Common stock par or stated value per share (in Dollars per share) \| $ / shares											$ 0.0001
Common stock shares issued											5,481,250		885,000
Shares of common stock											9,192,500
Common stock shares outstanding											5,481,250		885,000
Class A Common Stock [Member] \| PHOENIX BIOTECH ACQUISITION CORP. [Member] \| Public Warrants [Member]
Stokholders’ Deficit [Line Items]
Shares issued price per share (in Dollars per share) \| $ / shares											$ 18
Class A Common Stock [Member] \| PHOENIX BIOTECH ACQUISITION CORP. [Member] \| Event Triggering Adjustment to Exercise Price of Warrants [Member] \| Public Warrants [Member]
Stokholders’ Deficit [Line Items]
Shares issued price per share (in Dollars per share) \| $ / shares											$ 9.2
Percentage of total equity proceeds											60%
Market value price per share (in Dollars per share) \| $ / shares											$ 9.2
Adjusted Exercise Price of Warrants Percentage											115%
Common Stock [Member]
Stokholders’ Deficit [Line Items]
Conversion Price (in Dollars per share) \| $ / shares	$ 0.224						$ 0.224		$ 0.224	$ 0.224
Private placement shares	8,175,166						8,175,166		8,175,166	8,175,166
PBAX amount (in Dollars) \| $										$ 2,864,074
Coversion of shares	62,196,602								108,948,903
Common stock shares issued											45,350,000
Selling price per share (in Dollars per share) \| $ / shares											$ 1
Common Stock [Member] \| KeystoneELOC [Member]
Stokholders’ Deficit [Line Items]
Common stock shares issued				1,864,295
Series B Preferred Stock [Member]
Stokholders’ Deficit [Line Items]
Accrued aggregate penalty (in Dollars) \| $												$ 37,330
Coversion of shares	486								140
Successor Series B Convertible Preferred Stock [Member]
Stokholders’ Deficit [Line Items]
Coversion of shares	9,830,097								1,244,040
Series C Preferred Stock [Member]
Stokholders’ Deficit [Line Items]
Conversion Price (in Dollars per share) \| $ / shares	$ 0.0196						$ 0.0196		$ 0.0196	$ 0.0196
Private placement shares	2,853						2,853		2,853	2,853
Coversion of shares										2,853
Shares issued price per share (in Dollars per share) \| $ / shares	$ 1,000						$ 1,000		$ 1,000	$ 1,000
Percentage of weighted average price of a share of common stock										80%
Percentage of redemption premium										25%
Convertible Preferred Stock [Member]
Stokholders’ Deficit [Line Items]
Conversion Price (in Dollars per share) \| $ / shares											0.8059
Convertible Preferred Stock [Member] \| Predecessor Preferred Stock Conversion to Successor Common Stock [Member]
Stokholders’ Deficit [Line Items]
Conversion ratio				0.1757
Class B Common Stock [Member] \| Common Stock [Member]
Stokholders’ Deficit [Line Items]
Common stock par or stated value per share (in Dollars per share) \| $ / shares											$ 0.0001
Class B Common Stock [Member] \| PHOENIX BIOTECH ACQUISITION CORP. [Member]
Stokholders’ Deficit [Line Items]
Common stock shares authorized													10,000,000
Common stock par or stated value per share (in Dollars per share) \| $ / shares													$ 0.0001
Common stock shares issued											0		4,596,250
Common stock shares outstanding											0		4,596,250
Class B Common Stock [Member] \| PHOENIX BIOTECH ACQUISITION CORP. [Member] \| Class B Common Stock [Member]
Stokholders’ Deficit [Line Items]
Common Stock Voting Rights											one
Series A Preferred Stock [Member]
Stokholders’ Deficit [Line Items]
Conversion Price (in Dollars per share) \| $ / shares	$ 1						$ 1		$ 1	$ 1
Redemption premium percentage										20%
Private Placement [Member]
Stokholders’ Deficit [Line Items]
Private placement shares											885,000
Private Placement [Member] \| PHOENIX BIOTECH ACQUISITION CORP. [Member]
Stokholders’ Deficit [Line Items]
Shares issued price per share (in Dollars per share) \| $ / shares															$ 10
Private Placement [Member] \| PHOENIX BIOTECH ACQUISITION CORP. [Member] \| Class B Common Stock [Member]
Stokholders’ Deficit [Line Items]
Shares issued price per share (in Dollars per share) \| $ / shares											$ 10
Private Placement [Member] \| Class A Common Stock [Member]
Stokholders’ Deficit [Line Items]
Common stock shares issued											885,000
Private Placement [Member] \| Series B Preferred Stock [Member]
Stokholders’ Deficit [Line Items]
Sold shares		626

Warrants (Details)

Warrants (Details) - $ / shares			1 Months Ended	3 Months Ended	8 Months Ended
Warrants (Details) - $ / shares	Sep. 30, 2024	Nov. 14, 2019	Feb. 29, 2024	Sep. 30, 2024	Sep. 30, 2024	Feb. 14, 2024	Dec. 31, 2023	Nov. 19, 2019
Warrants [Line Items]
Public warrants outstanding	9,192,500		2,500	9,192,500	9,192,500
Sale of Stock, Number of Shares Issued in Transaction	1			13,000,000
Exercise price (in Dollars per share)	$ 0.098			$ 0.098	$ 0.098
Warrants exercisable	30 days	5 years		30 days	30 days
Warrants expiration term					5 years
Exercise price (in Dollars per share)			$ 1.39		$ 18
Warrants to purchase			612,746			324,999
Preferred stock, shares issued		2,845,597				3,999,997
Adjusted stock split (in Dollars per share)			$ 9.2
Per share price (in Dollars per share)	$ 0.09			$ 0.09	$ 0.09	$ 4.9
Shares of preferred stock	2,500			2,500	2,500		29,770,205
Public Warrants [Member]
Warrants [Line Items]
Exercise price (in Dollars per share)	$ 11.5			$ 11.5	$ 11.5
Warrants exercisable	30 days			30 days	30 days
Warrant [Member]
Warrants [Line Items]
Exercise price (in Dollars per share)	$ 10			$ 10	$ 10
Exercise price (in Dollars per share)					0.01
Warrants to purchase		426,839
Per share price (in Dollars per share)	1			1	1
Series A Preferred Stock [Member]
Warrants [Line Items]
Exercise price (in Dollars per share)	800			$ 800	$ 800
Conversion shares				38,000
Minimum [Member]
Warrants [Line Items]
Sale of Stock, Number of Shares Issued in Transaction				13,000,000
Trading days					20 years
Maximum [Member]
Warrants [Line Items]
Sale of Stock, Number of Shares Issued in Transaction					20,900,000
Trading days					30 days
Series A Preferred Stock [Member]
Warrants [Line Items]
Conversion shares				38
Preferred stock, shares issued						415,498		2,845,597
Per share price (in Dollars per share)	$ 10			$ 10	$ 10
Shares of preferred stock							24,614,402
Series A Preferred Stock [Member] \| Warrant [Member]
Warrants [Line Items]
Warrants to purchase		1,849,638
Series A Preferred Stock [Member] \| Series A Preferred Stock [Member]
Warrants [Line Items]
Exercise price (in Dollars per share)		$ 1.7571
Warrants to purchase		1,422,799
Conversion shares		100
Preferred stock, shares issued		2,845,597
Series A Preferred Stock [Member] \| Predecessor [Member] \| Warrant [Member]
Warrants [Line Items]
Conversion shares		2,845,597

Warrants (Details) - Schedule o

Warrants (Details) - Schedule of Predecessor Warrants Outstanding - $ / shares		12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Common Warrants
Preferred Warrants (Predecessor)
Public Warrants (Successor)	9,192,500
Conversion Warrants (Successor)	324,999
Common February 2024 PIPE Warrants (Successor)	612,746
Common September 2024 PIPE Warrants (Successor)	8,175,166
Weighted average exercise price (in Dollars per share)	$ 6.04
Weighted average remaining life (years)	3 years 10 months 24 days
Series A Preferred Warrants (Successor)	2,462
Exercise price (in Dollars per share)	$ 800
Remaining life (years)	4 months 17 days	6 years 7 months 6 days

Fair Value Measurements (Detail

Fair Value Measurements (Details) - Schedule of Estimated the Fair Value	Dec. 31, 2023
Risk-free interest rate [Member]
Schedule of Estimated the Fair Value [Line Items]
Fair value of the Predecessor preferred stock warrants	5.4
Expected life [Member]
Schedule of Estimated the Fair Value [Line Items]
Fair value of the Predecessor preferred stock warrants	0.25
Expected dividend yield [Member]
Schedule of Estimated the Fair Value [Line Items]
Fair value of the Predecessor preferred stock warrants
Expected volatility [Member]
Schedule of Estimated the Fair Value [Line Items]
Fair value of the Predecessor preferred stock warrants	65.9

Fair Value Measurements (Deta_2

Fair Value Measurements (Details) - Schedule of Earnout Liability at Estimated Fair Value Using a Monte Carlo Analysis - $ / shares		9 Months Ended	12 Months Ended
	Feb. 14, 2024	Sep. 30, 2024	Dec. 31, 2022
Schedule of Earnout Liability at Estimated Fair Value Using a Monte Carlo Analysis [Abstract]
Starting share price	$ 4.9	$ 0.09
Tranche 1 trigger price	3.2	1.25
Tranche 2 trigger price	$ 3.85	$ 1.5
Contractual term	4 years	3 years 4 months 24 days	8 years 3 months 18 days
Volatility	90%	90%	71.31%
Risk-free interest rate	4.20%	3.52%	2.28%

Fair Value Measurements (Deta_3

Fair Value Measurements (Details) - Schedule of Change in the Fair Value Measurement Using Significant Inputs - USD ($)	1 Months Ended	2 Months Ended	3 Months Ended
	Feb. 13, 2024	Mar. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 30, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance at beginning	$ 320,117		$ 200,000	$ 3,100,000	$ 385,216		$ 610,381
Gain (loss) Reclassification on revaluation of liability	(320,117)	$ (1,800,000)	(170,000)	(2,900,000)			36,657
Balance at ending		3,100,000	30,000	200,000	199,149	$ 385,216	647,038
Gain on revaluation of warrant liability					(186,067)	(261,822)
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance at beginning
Gain (loss) Reclassification on revaluation of liability
Balance at ending
Gain on revaluation of warrant liability
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance at beginning
Gain (loss) Reclassification on revaluation of liability
Balance at ending
Gain on revaluation of warrant liability
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance at beginning	320,117		200,000	3,100,000	385,216		610,381
Gain (loss) Reclassification on revaluation of liability	(320,117)	(1,800,000)	(170,000)	(2,900,000)			36,657
Balance at ending		3,100,000	$ 30,000	$ 200,000	199,149	385,216	$ 647,038
Gain on revaluation of warrant liability					$ (186,067)	$ (261,822)
Predecessor [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance at beginning
Balance at ending
Predecessor [Member] \| Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance at beginning
Balance at ending
Predecessor [Member] \| Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance at beginning
Balance at ending
Predecessor [Member] \| Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance at beginning
Balance at ending
Successor [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance at beginning		4,900,000
Balance at ending	4,900,000
Successor [Member] \| Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance at beginning
Balance at ending
Successor [Member] \| Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance at beginning
Balance at ending
Successor [Member] \| Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Balance at beginning		$ 4,900,000
Balance at ending	$ 4,900,000

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - USD ($)				3 Months Ended		8 Months Ended	9 Months Ended		12 Months Ended
Stock-Based Compensation (Details) - USD ($)	Apr. 30, 2024	Mar. 25, 2024	Oct. 31, 2016	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Stock-Based Compensation [Line Items]
Fair value graned percentage			0.06445%						100%
Intrinsic value of options								$ 9,485	$ 9,458	$ 35,859
Stock options expire		10 years
Addition additional shares (in Shares)	2,000,000
Expected dividend yield									0%	0%
Stock based compensation expense				$ 400,000	$ 20,000	$ 1,900,000		80,000	$ 96,896	$ 381,070
Research and development				100,000
General and administrative expenses				300,000
Unamortized stock-based compensation				1,500,000	1,500,000	1,500,000	$ 1,500,000			79,526
Weighted average period							1 year 8 months 12 days
Fair value per share (in Dollars per share)							$ 1.02		$ 0.5
Issuance shares				$ 1.7		4,300,000
Weighted average period									1 year 18 days
Research and Development Expense [Member]
Stock-Based Compensation [Line Items]
Stock based compensation expense									$ 91,664	294,164
General and Administrative Expense [Member]
Stock-Based Compensation [Line Items]
Stock based compensation expense									$ 5,232	$ 86,906
Research and Development Expense [Member]
Stock-Based Compensation [Line Items]
Stock based compensation expense					20,000
Research and development						900,000
General and administrative expenses								70,000
General and Administrative Expense [Member]
Stock-Based Compensation [Line Items]
General and administrative expenses					$ 0			$ 10,000
Equity Incentive Plan [Member]
Stock-Based Compensation [Line Items]
Vested percentage		25%
Vested [Member]
Stock-Based Compensation [Line Items]
Vested percentage									25%
Common Stock [Member]
Stock-Based Compensation [Line Items]
Issuance shares (in Shares)			4,888,402
Issuance of shares (in Shares)		5,172,590
Expected dividend yield							0%
Issuance shares									$ 4,888,402
Common Stock [Member] \| Research and Development Expense [Member]
Stock-Based Compensation [Line Items]
Research and development						$ 1,000,000

Stock-Based Compensation (Det_2

Stock-Based Compensation (Details) - Schedule of Stock Option Activity - $ / shares				1 Months Ended	9 Months Ended	12 Months Ended
	Feb. 14, 2024	Dec. 31, 2023	Dec. 31, 2022	Feb. 13, 2024	Sep. 30, 2024	Dec. 31, 2023
Schedule of Stock Option Activity [Abstract]
Outstanding Shares, Balance		782,499	1,138,110		2,657,486	782,499
Weighted Average Exercise Price Per Share, Balance		$ 0.27	$ 0.29		$ 1.63	$ 0.27
Weighted Average Remaining Contractual Life (in years), Balance		6 years 10 months 9 days	8 years 2 months 4 days		9 years 6 months 3 days	6 years 10 months 9 days
Outstanding Shares, Options granted					5,039,721
Weighted Average Exercise Price Per Share, Options granted					$ 1.68
Outstanding Shares, Options cancelled				(782,499)	(2,382,235)
Weighted Average Exercise Price Per Share, Options cancelled				$ 0.27	$ 1.73

401(K) Retirement Savings Plan

401(K) Retirement Savings Plan (Details) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
401(K) Retirement Savings Plan (Details) - USD ($)	Feb. 13, 2024	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Retirement Savings Plan (Details) [Line Items]
Contribution plan		$ 16,700		$ 40,459		$ 63,344	$ 139,804
Predecessor [Member]
Retirement Savings Plan (Details) [Line Items]
Contribution plan	$ 8,657

Subsequent Events (Details)

1 Months Ended

2 Months Ended

3 Months Ended

8 Months Ended

9 Months Ended

12 Months Ended

Nov. 11, 2024

Nov. 08, 2024 USD ($) $ / shares

Oct. 24, 2024 $ / shares

Oct. 23, 2024 $ / shares

Oct. 01, 2024 USD ($) $ / shares

Sep. 30, 2024 $ / shares shares

Apr. 30, 2024 shares

Apr. 01, 2024 USD ($) shares

Mar. 31, 2024 USD ($) $ / shares shares

Feb. 14, 2024 USD ($) $ / shares shares

Feb. 13, 2024 shares

Feb. 05, 2024 $ / shares shares

Jan. 03, 2024 USD ($) $ / shares shares

Nov. 19, 2019 $ / shares shares

Jul. 31, 2024 $ / shares

Apr. 30, 2024 shares

Feb. 29, 2024 $ / shares shares

Mar. 31, 2024 USD ($) $ / shares shares

Sep. 30, 2024 $ / shares shares

Sep. 30, 2023 USD ($)

Dec. 31, 2023 USD ($) $ / shares shares

Dec. 31, 2022 USD ($) $ / shares shares

Oct. 30, 2024 USD ($)

Feb. 23, 2024 USD ($) $ / shares

Dec. 31, 2018 shares

Subsequent Events [Line Items]

Price per share (in Dollars per share) | $ / shares

$ 1.7571

Trading price (in Dollars per share) | $ / shares

$ 1

Consecutive trading days

Expire date

Jan. 15, 2025

Sale price (in Dollars per share) | $ / shares

$ 1.7571

$ 0.25

Deposit held in trust (in Dollars) | $

$ 22,600

Common stock outstanding

9,068,899

9,044,733

Sale of units

13,000,000

Accrual of interest in trust account (in Dollars) | $

$ 27,637

$ 12,014

Conversion price per share (in Dollars per share) | $ / shares

$ 1

$ 0.8059

Common stock issued

9,068,899

9,044,733

Addition shares issuable

1,864,294

Shares issuable upon exercise of option or warrants

24,166

Common stock outstanding

5,000,000

Exceed shares of purchase price

10,000

Conversion of shares

100

Issuance of common stock

10,039

500,000

100

Aggregate cash proceeds (in Dollars) | $

$ 500,000

Cash proceeds (in Dollars) | $

$ 12,870,000

Common stock, par value (in Dollars per share) | $ / shares

$ 0.0001

Legal expenses (in Dollars) | $

$ 150,000

Aggregate purchase price (in Dollars) | $

1,500,000

Cash expenses payable (in Dollars) | $

8,540,000

Sell securities (in Dollars) | $

$ 25,000,000

Aggregate shares

2,000,000

Percentage purchase price

90%

Percentage of common stock outstanding

4.99%

Average daily value traded of the common stock

60%

Advance Notice (in Dollars) | $

$ 20,000,000

Common stock received (in Dollars) | $

907

$ 904

Warrants to purchase

9,192,500

2,500

9,192,500

Aggregate cash proceeds (in Dollars) | $

$ 10,000,000

Keystone [Member]

Subsequent Events [Line Items]

Agreed to make a payment (in Dollars) | $

$ 1,000,000

Minimum [Member]

Subsequent Events [Line Items]

Sale of units

13,000,000

Issued an aggregate

1,000,000

Exchange ratio

0.0806

Maximum [Member]

Subsequent Events [Line Items]

Sale of units

20,900,000

Exchange ratio

0.1757

Common Stock [Member]

Subsequent Events [Line Items]

Shares issuable upon exercise of option or warrants

24,166

70,312

Issuance of common stock

1,629,500

Common stock, par value (in Dollars per share) | $ / shares

$ 0.0001

Percentage purchase price

90%

Percentage of common stock outstanding

19.99%

Average daily value traded of the common stock

30%

Advance Notice (in Dollars) | $

$ 15,000,000

Common Stock [Member] | Keystone [Member]

Subsequent Events [Line Items]

Issuance of common stock

119,050

Business Combination [Member]

Subsequent Events [Line Items]

Business combination shares

671,285

Lead Investor [Member]

Subsequent Events [Line Items]

Issuance of common stock

250,000

Subsequent Event [Member]

Subsequent Events [Line Items]

Price per share (in Dollars per share) | $ / shares

$ 0.1

$ 10

Closing bid price (in Dollars per share) | $ / shares

$ 0.1

Consecutive trading days

Minimum market value (in Dollars) | $

$ 50,000,000

Purchase agreement (in Dollars) | $

$ 20,600,000

$ 25,000,000

Percentage of volume-weighted average price

90%

Sale price (in Dollars per share) | $ / shares

$ 0.01

Public shares exercised

11,625

Payments for Deposits (in Dollars) | $

$ 128,133

Public shares

753,332

Sale of units

626

Accrual of interest in trust account (in Dollars) | $

$ 8,400,000

Addition shares issuable

1,200,000

Shares issuable upon exercise of option or warrants

382,651

Issuance of common stock

1,200,000

Holders of redeemed (in Dollars) | $

$ 7,456,463.3

Redeemed per public share (in Dollars per share) | $ / shares

$ 11.11

Exchange ratio

0.064452

Outstanding preferred shares (in Dollars) | $

$ 50,000,000

Earnout shares

875,000

Warrants to purchase

612,746

Aggregate cash proceeds (in Dollars) | $

$ 9,980,000

Preferred stock par value (in Dollars per share) | $ / shares

$ 0.0001

Cash proceeds (in Dollars) | $

$ 500,000

Vested shares

200,000

1,000,000

Liquidation preference (in Dollars per share) | $ / shares

$ 10

Exchange ratio

0.064452

Dividing per share (in Dollars per share) | $ / shares

$ 10

Common stock received (in Dollars) | $

$ 1

Conversion price (in Dollars) | $

$ 1,000

Aggregate cash proceeds (in Dollars) | $

$ 0.5

Subsequent Event [Member] | Warrant [Member]

Subsequent Events [Line Items]

Shares issuable upon exercise of option or warrants

382,651

Issuance of common stock

0.0001

Warrants to purchase

612,746

Subsequent Event [Member] | Minimum [Member]

Subsequent Events [Line Items]

Reverse stock split

1:25

Subsequent Event [Member] | Maximum [Member]

Subsequent Events [Line Items]

Reverse stock split

1:150

Subsequent Event [Member] | Common Stock [Member]

Subsequent Events [Line Items]

Options to purchase (in Dollars) | $

$ 4,500,000

Price per share (in Dollars per share) | $ / shares

$ 0.1

Trading price (in Dollars per share) | $ / shares

$ 0.1

Shares of restricted

1,200,000

Subsequent Event [Member] | First Level Earnout Target [Member]

Subsequent Events [Line Items]

Conversion price per share (in Dollars per share) | $ / shares

$ 12.5

Percentage of conversion price of preferred stock

125%

Subsequent Event [Member] | Second Level Earnout Target [Member]

Subsequent Events [Line Items]

Percentage of conversion price of preferred stock

150%

Subsequent Event [Member] | Second Business Combination Agreement Amendment [Member]

Subsequent Events [Line Items]

Business combination shares

875,000

Subsequent Event [Member] | Business Combination Agreement [Member]

Subsequent Events [Line Items]

Business combination shares

1,000,000

Outstanding preferred shares (in Dollars) | $

$ 50,000,000

Subsequent Event [Member] | CERo Common Stock [Member]

Subsequent Events [Line Items]

Per share of liquidation (in Dollars per share) | $ / shares

$ 10

Earnout shares

1,000,000

Subsequent Event [Member] | Business Combination [Member] | Minimum [Member]

Subsequent Events [Line Items]

Business combination shares

4,651,704

Subsequent Event [Member] | Business Combination [Member] | Maximum [Member]

Subsequent Events [Line Items]

Business combination shares

5,000,000

Subsequent Event [Member] | Business Combination [Member] | Common Stock [Member]

Subsequent Events [Line Items]

Shares of restricted

1,000,000

Subsequent Event [Member] | Sponsor [Member]

Subsequent Events [Line Items]

Price per share (in Dollars per share) | $ / shares

$ 11.02

Class A Common Stock [Member]

Subsequent Events [Line Items]

Exercised redemption rights (in Dollars) | $

$ 671,285

Common stock outstanding

5,563,297

Conversion of shares

4,596,250

Class A Common Stock [Member] | Common Stock [Member]

Subsequent Events [Line Items]

Common stock outstanding

5,563,297

Class A Common Stock [Member] | Sponsor [Member]

Subsequent Events [Line Items]

Forfeit an aggregate of shares

250,000

Class A Common Stock [Member] | Subsequent Event [Member]

Subsequent Events [Line Items]

Common stock outstanding

6,234,582

Common stock, par value (in Dollars per share) | $ / shares

$ 0.0001

Aggregate shares

2,977,070

Vested shares

875,000

Liquidation preference (in Dollars per share) | $ / shares

$ 10

Class A Common Stock [Member] | Subsequent Event [Member] | Minimum [Member]

Subsequent Events [Line Items]

Common stock issued

4,651,704

Class A Common Stock [Member] | Subsequent Event [Member] | Maximum [Member]

Subsequent Events [Line Items]

Common stock issued

5,000,000

Class A Common Stock [Member] | Subsequent Event [Member] | Business Combination Agreement [Member]

Subsequent Events [Line Items]

Business combination shares

1,200,000

Convertible Common Stock [Member] | Subsequent Event [Member]

Subsequent Events [Line Items]

Common stock issued upon conversion

4,596,250

Series A Preferred Stock [Member]

Subsequent Events [Line Items]

Common stock issued upon conversion

Conversion price per share (in Dollars per share) | $ / shares

$ 750

Common stock issued

3,999,997

Conversion of shares

3,075

7,005

Issuance of common stock

1,500

Preferred stock par value (in Dollars per share) | $ / shares

$ 1,000

$ 1.7571

Common Stock issuable conversion

200%

Series A Preferred Stock [Member] | Subsequent Event [Member]

Subsequent Events [Line Items]

Warrants to purchase stock

2,500

Series A Preferred Stock [Member] | Subsequent Event [Member] | Minimum [Member]

Subsequent Events [Line Items]

Conversion price per share (in Dollars per share) | $ / shares

$ 12.5

Percentage of conversion price of preferred stock

125%

Series A Preferred Stock [Member] | Subsequent Event [Member] | Maximum [Member]

Subsequent Events [Line Items]

Conversion price per share (in Dollars per share) | $ / shares

$ 15

Percentage of conversion price of preferred stock

150%

Series A Preferred Stock [Member] | Subsequent Event [Member] | Second Level Earnout Target [Member]

Subsequent Events [Line Items]

Conversion price per share (in Dollars per share) | $ / shares

$ 15

Common Stock [Member]

Subsequent Events [Line Items]

Sale price (in Dollars per share) | $ / shares

$ 1

Common stock issued upon conversion

584,505

Conversion price per share (in Dollars per share) | $ / shares

$ 0.224

Common stock issued

45,350,000

Conversion of shares

62,196,602

108,948,903

Issuance of common stock

8,175,166

Common Stock [Member] | Maximum [Member]

Subsequent Events [Line Items]

Issued an aggregate

1,200,000

Common Stock [Member] | Subsequent Event [Member]

Subsequent Events [Line Items]

Price per share (in Dollars per share) | $ / shares

$ 10

Earnout shares

200,000

Common stock received (in Dollars) | $

$ 1,200,000

Share-Based Compensation Arrangement by Share-Based Payment Award, Accelerated Vesting, Number

1,000,000

Series B Preferred Stock [Member]

Subsequent Events [Line Items]

Conversion of shares

486

140

Common Class B [Member] | Common Stock [Member]

Subsequent Events [Line Items]

Common stock, par value (in Dollars per share) | $ / shares

$ 0.0001

Forecast [Member]

Subsequent Events [Line Items]

Preferred stock par value (in Dollars per share) | $ / shares

$ 0.0001

Forecast [Member] | Series B Preferred Stock [Member]

Subsequent Events [Line Items]

Sale of units

626

Private Placement [Member]

Subsequent Events [Line Items]

Issuance of common stock

885,000

Private Placement [Member] | Subsequent Event [Member]

Subsequent Events [Line Items]

Sale of units

885,000

Issuance of common stock

10,080

Private Placement [Member] | Class A Common Stock [Member]

Subsequent Events [Line Items]

Common stock issued

885,000

IPO [Member] | Class A Common Stock [Member]

Subsequent Events [Line Items]

Exceed shares of purchase price

82,047

Volume Weighted Average Price Purchase Date [Member]

Subsequent Events [Line Items]

Sale price (in Dollars per share) | $ / shares

$ 1

Percentage purchase price

90%

Additional Volume Weighted Average Price Purchase [Member]

Subsequent Events [Line Items]

Percentage purchase price

90%

Initial Public Offering [Member]

Subsequent Events [Line Items]

Common stock issued

82,047

New CERo Series A Preferred Stock [Member] | Subsequent Event [Member]

Subsequent Events [Line Items]

Issuance of common stock

10,039

Summary of Significant Accounti

Summary of Significant Accounting Policies (Details) - Schedule of Cash and Restricted Cash - PHOENIX BIOTECH ACQUISITION CORP. [Member] - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Restricted Cash and Cash Equivalents Items [Line Items]
Cash	$ 96,873	$ 475,870
Restricted cash		41,665,974
Total cash and restricted cash	$ 96,873	$ 42,141,844

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Details) - Schedule of Total Provision Benefit For Income Taxes - PHOENIX BIOTECH ACQUISITION CORP. [Member] - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Summary of Significant Accounting Policies (Details) - Schedule of Total Provision Benefit For Income Taxes [Line Items]
Current expense	$ (94,819)	$ (599,159)
Deferred tax benefit
Change in valuation allowance
Total income tax (expense) benefit	$ (94,819)	$ (599,159)

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - Schedule of Net Deferred Tax Assets and Liabilities in the Accompanying Balance Sheets - PHOENIX BIOTECH ACQUISITION CORP. [Member] - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Summary of Significant Accounting Policies (Details) - Schedule of Net Deferred Tax Assets and Liabilities in the Accompanying Balance Sheets [Line Items]
Deferred tax assets	$ 607,516	$ 596,692
Deferred tax liabilities
Valuation allowance for deferred tax assets	(607,516)	(596,692)
Net deferred tax assets

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Deferred Tax Assets - PHOENIX BIOTECH ACQUISITION CORP. [Member] - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Summary of Significant Accounting Policies (Details) - Schedule of Deferred Tax Assets [Line Items]
General and administration expenses before business combination	$ 607,516	$ 596,692
Valuation allowance for deferred tax assets	(607,516)	(596,692)
Total

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of Reconciliation of the Statutory Federal Income Tax Provision (Benefit) to the Company’s Effective Tax Rate - PHOENIX BIOTECH ACQUISITION CORP. [Member]	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Effective Income Tax Rate Reconciliation [Line Items]
Statutory federal income tax rate	21%	21%
State taxes, net of federal tax benefit	0%	0%
Valuation allowance	(17.33%)	852.70%
Income tax provision (benefit)	3.67%	873.70%

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details) - Schedule of Class A Common Stock Subject to Possible Redemption - PHOENIX BIOTECH ACQUISITION CORP. [Member] - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Temporary Equity [Line Items]
Class A common stock subject to possible redemption, beggining balance	$ 13,468,845	$ 178,500,000
Plus: Accretion of carrying value to redemption value	606,346	2,662,553
Less: Redemption	(5,638,880)	(167,693,708)
Class A common stock subject to possible redemption, ending balance	$ 8,436,311	$ 13,468,845

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Details) - Schedule of Basic and Diluted Net Income Per Share - PHOENIX BIOTECH ACQUISITION CORP. [Member] - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Class A Common Stock [Member]
Schedule of Basic and Diluted Net Income Per Share [Line Items]
Allocation of net income	$ (1,641,020)	$ (531,288)
Weighted average shares outstanding	4,224,247	17,896,428
Basic net income per share	$ (0.39)	$ (0.03)
Diluted net income per share	$ (0.39)	$ (0.03)
Class B Common Stock [Member]
Schedule of Basic and Diluted Net Income Per Share [Line Items]
Allocation of net income	$ (895,213)	$ (136,448)
Weighted average shares outstanding	2,304,421	4,596,250
Basic net income per share	$ (0.39)	$ (0.03)
Diluted net income per share	$ (0.39)	$ (0.03)

Initial Public Offering and O_2

Initial Public Offering and Over-Allotment (Details) - PHOENIX BIOTECH ACQUISITION CORP. [Member] - $ / shares	12 Months Ended
	Dec. 31, 2023	Oct. 29, 2021
Initial Public Offering and Over-Allotment [Line Items]
Price per unit (in Dollars per share)	$ 10.2
Class A Common Stock [Member]
Initial Public Offering and Over-Allotment [Line Items]
Share of common stock	1
Warrants stock at a price per share (in Dollars per share)		$ 11.5
Public Warrants [Member] \| Class A Common Stock [Member]
Initial Public Offering and Over-Allotment [Line Items]
Share of common stock	1
IPO [Member]
Initial Public Offering and Over-Allotment [Line Items]
Sale of units	17,500,000
Price per unit (in Dollars per share)	$ 10
IPO [Member] \| Class A Common Stock [Member]
Initial Public Offering and Over-Allotment [Line Items]
Warrants stock at a price per share (in Dollars per share)	$ 11.5
Over-Allotment Option [Member]
Initial Public Offering and Over-Allotment [Line Items]
Sale of units	2,000,000

Private Placement Warrants (Det

Private Placement Warrants (Details) - PHOENIX BIOTECH ACQUISITION CORP. [Member] - USD ($)			12 Months Ended
	Oct. 08, 2021	Oct. 08, 2021	Dec. 31, 2023
Private Placement Warrants [Line Items]
Generating gross proceeds (in Dollars)			$ 8,450,000
Class A Common Stock [Member]
Private Placement Warrants [Line Items]
Common stock price per share (in Dollars per share)		$ 11.5
Private Placement [Member]
Private Placement Warrants [Line Items]
Shares issued, price per share (in Dollars per share)	$ 10	$ 10
Generating gross proceeds (in Dollars)	$ 8,850,000
Private Placement [Member] \| Cantor Fitzgerald and Co [Member]
Private Placement Warrants [Line Items]
Purchased shares	155,000
Private Placement [Member] \| Cohen and Company Capital Markets [Member]
Private Placement Warrants [Line Items]
Purchased shares	30,004
Private Placement [Member] \| Sponsor and Cohen and Company Capital Markets [Member]
Private Placement Warrants [Line Items]
Generating gross proceeds (in Dollars)			$ 400,000
Purchased shares	699,996

Related Party Transactions (Det

Related Party Transactions (Details)

1 Months Ended

8 Months Ended

12 Months Ended

Jul. 03, 2023 shares

Dec. 20, 2022 $ / shares

Sep. 18, 2021 USD ($) shares

Sep. 30, 2021 $ / shares shares

Sep. 30, 2024 shares

Dec. 31, 2023 USD ($) $ / shares shares

Dec. 31, 2022 USD ($)

Dec. 18, 2023 USD ($)

Sep. 12, 2023 USD ($)

Jun. 09, 2023 USD ($)

May 08, 2023 USD ($)

Dec. 13, 2022 USD ($)

Jun. 18, 2021 USD ($)

Related Party Transaction [Line Items]

Consideration for founder shares (in Shares) | shares

1,864,294

Individual amount paid

$ 0

$ 50,000

Precentage of related party

9.89%

Chief Executive Officer [Member]

Related Party Transaction [Line Items]

Precentage of related party

16.33%

Chief Financial Officer [Member]

Related Party Transaction [Line Items]

Precentage of related party

14.99%

Investor [Member]

Related Party Transaction [Line Items]

Precentage of related party

7.69%

PHOENIX BIOTECH ACQUISITION CORP. [Member]

Related Party Transaction [Line Items]

Number of dividends

Number of trading days

20 days

Loans under promissory note

$ 1,555,000

650,000

$ 160,000

$ 220,000

$ 275,000

$ 250,000

Incurred under this agreement

180,000

Fee amount

465,000

Amount paid

1,162,500

Individual amount paid

20,000

Consulting fees incurred under this agreement

200,000

$ 240,000

PHOENIX BIOTECH ACQUISITION CORP. [Member] | Minimum [Member]

Related Party Transaction [Line Items]

Aggregate principal amount

1,500,000

PHOENIX BIOTECH ACQUISITION CORP. [Member] | Maximum [Member]

Related Party Transaction [Line Items]

Aggregate principal amount

1,600,000

PHOENIX BIOTECH ACQUISITION CORP. [Member] | Founder Shares [Member]

Related Party Transaction [Line Items]

Consideration for founder shares (in Shares) | shares

4,598,750

Common stock dividends per share (in Dollars per share) | $ / shares

$ 0.017

PHOENIX BIOTECH ACQUISITION CORP. [Member] | Sponsor [Member]

Related Party Transaction [Line Items]

Sponsor provided funds to pay for certain costs totaling

$ 25,000

Founder shares stock dividend (in Shares) | shares

4,679,125

Monthly consulting fees

$ 15,000

PHOENIX BIOTECH ACQUISITION CORP. [Member] | Sponsor [Member] | Promissory Note [Member]

Related Party Transaction [Line Items]

Aggregate to cover expenses

$ 1,500,000

$ 300,000

PHOENIX BIOTECH ACQUISITION CORP. [Member] | Sponsor [Member] | Founder Shares [Member]

Related Party Transaction [Line Items]

Common stock subject to forfeiture (in Shares) | shares

592,875

Common stock equals or exceeds per share (in Dollars per share) | $ / shares

$ 12

Threshold consecutive trading days for transfer, assign or sale of shares or warrants, after the completion of the initial business combination

30 days

Threshold period after the business combination in which the 20 trading days within any 30 trading day period commences

150 days

PHOENIX BIOTECH ACQUISITION CORP. [Member] | Sponsor [Member] | Working Capital Loans [Member]

Related Party Transaction [Line Items]

Aggregate to cover expenses

$ 1,500,000

Business combination entity at a price per share (in Dollars per share) | $ / shares

$ 10

PHOENIX BIOTECH ACQUISITION CORP. [Member] | Related Party [Member]

Related Party Transaction [Line Items]

Outstanding balance owed to the sponsor

$ 75,000

Class A Common Stock [Member] | Sponsor [Member]

Related Party Transaction [Line Items]

Common stock subject to forfeiture (in Shares) | shares

250,000

Class A Common Stock [Member] | PHOENIX BIOTECH ACQUISITION CORP. [Member]

Related Party Transaction [Line Items]

Consideration for founder shares (in Shares) | shares

9,192,500

Common stock equals or exceeds per share (in Dollars per share) | $ / shares

$ 10.2

Class A Common Stock [Member] | PHOENIX BIOTECH ACQUISITION CORP. [Member] | Sponsor [Member] | Founder Shares [Member]

Related Party Transaction [Line Items]

Founder shares into an equal number of shares of class A common stock (in Shares) | shares

4,596,250

Over-Allotment Option [Member] | PHOENIX BIOTECH ACQUISITION CORP. [Member] | Founder Shares [Member]

Related Party Transaction [Line Items]

Sponsor forfeited founder shares (in Shares) | shares

82,875

Commitments and Contingencies (

Commitments and Contingencies (Details) - PHOENIX BIOTECH ACQUISITION CORP. [Member] - USD ($)		12 Months Ended
	Oct. 08, 2021	Dec. 31, 2023	Jul. 03, 2023	Dec. 31, 2022
Commitments and Contingencies [Line Items]
Reimbursed to pay for additional advisors		$ 465,000
Deferred underwriting commissions, price per unit (in Dollars per share)		$ 0.5
Underwriting commissions		$ 8,750,000
Deferred underwriting commissions including fees		$ 9,150,000
Business Combination Agreement [Member]
Commitments and Contingencies [Line Items]
Price per unit (in Dollars per share)		$ 10
Aggregate liquidation preference		$ 50,000,000
Diluted price per share (in Dollars per share)		$ 10
Underwriting Agreement [Member]
Commitments and Contingencies [Line Items]
Underwriting discount, price per unit (in Dollars per share)		$ 0.2
Underwriter cash discount		$ 3,100,000
Class A Common Stock [Member]
Commitments and Contingencies [Line Items]
Common stock shares issued (in Shares)		5,481,250		885,000
Class A Common Stock [Member] \| CERo Common Stock [Member]
Commitments and Contingencies [Line Items]
Common stock shares issued (in Shares)		5,000,000
Class A Common Stock [Member] \| Sponsor Support Agreement [Member]
Commitments and Contingencies [Line Items]
Aggregate Shares (in Shares)		5,296,246
Class B Common Stock [Member]
Commitments and Contingencies [Line Items]
Common stock shares issued (in Shares)		0		4,596,250
Class B Common Stock [Member] \| CERo Common Stock [Member]
Commitments and Contingencies [Line Items]
Common stock shares issued (in Shares)			4,596,250
Over-Allotment Option [Member]
Commitments and Contingencies [Line Items]
Number of units issued (in Shares)		2,000,000
Price per unit (in Dollars per share)	$ 10
Underwriting fees		$ 400,000
Over-Allotment Option [Member] \| Underwriting Agreement [Member]
Commitments and Contingencies [Line Items]
Number of units purchased (in Shares)	2,000,000
Over-Allotment Option [Member] \| Underwriting Agreement [Member]
Commitments and Contingencies [Line Items]
Number of units issued (in Shares)		2,325,000
IPO [Member]
Commitments and Contingencies [Line Items]
Number of units issued (in Shares)	15,500,000
Price per unit (in Dollars per share)	$ 10
Underwriting fees		$ 2,635,000
Deferred underwriting commissions including fees		9,150,000
Aggregate amount		$ 400,000

Fair Value Measurements (Deta_4

Fair Value Measurements (Details) - Schedule of Assets and Liabilities that are Measured at Fair Value on a Recurring Basis - PHOENIX BIOTECH ACQUISITION CORP. [Member] - USD ($)	Dec. 03, 2023	Dec. 02, 2023	Mar. 01, 2023
Quoted Prices in Active Markets (Level 1) [Member]
Assets:
Money Market Funds			$ 8,436,311
Significant Other Observable Inputs (Level 2) [Member]
Assets:
Money Market Funds
Significant Other Unobservable Inputs (Level 3) [Member]
Assets:
Money Market Funds

Significant Accounting Polici_4

Significant Accounting Policies (Details) - Schedule of Fair Value of Preferred Stock Warrant Liability - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Fair Value of Preferred Stock Warrant Liability [Line Items]
Preferred stock warrant liability	$ 320,117	$ 610,381
Fair Value, Inputs, Level 1 [Member]
Schedule of Fair Value of Preferred Stock Warrant Liability [Line Items]
Preferred stock warrant liability
Fair Value, Inputs, Level 2 [Member]
Schedule of Fair Value of Preferred Stock Warrant Liability [Line Items]
Preferred stock warrant liability
Fair Value, Inputs, Level 3 [Member]
Schedule of Fair Value of Preferred Stock Warrant Liability [Line Items]
Preferred stock warrant liability	$ 320,117	$ 610,381

Significant Accounting Polici_5

Significant Accounting Policies (Details) - Schedule of Fair Value Measurement Using Significant Inputs (Level 3) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Fair Value Measurement Using Significant Inputs (Level 3) [Abstract]
Balance Beginning	$ 610,381	$ 647,373
Gain on revaluation of warrant liability	(290,264)	(36,992)
Balance Ending	$ 320,117	$ 610,381

Net Loss Per Share of Common _4

Net Loss Per Share of Common Stock (Details) - Schedule of Diluted Net Loss Per Share - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Diluted Net Loss Per Share [Line Items]
Common stock issuable conversion	30,552,604	30,908,215
Common Stock Options [Member]
Schedule of Diluted Net Loss Per Share [Line Items]
Common stock issuable conversion	782,499	1,138,110
Convertible Preferred Stock [Member]
Schedule of Diluted Net Loss Per Share [Line Items]
Common stock issuable conversion	27,920,467	27,920,467
Convertible Preferred Warrants [Member]
Schedule of Diluted Net Loss Per Share [Line Items]
Common stock issuable conversion	1,849,638	1,849,638

Property and Equipment (Detai_3

Property and Equipment (Details) - Schedule of Property and Equipment, Net - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Property and Equipment, Net [Line Items]
Less: Accumulated depreciation	$ (1,587,889)	$ (1,127,167)
Property and equipment, net	966,702	1,427,424
Laboratory equipment [Member]
Schedule of Property and Equipment, Net [Line Items]
Property and equipment, net gross	2,507,839	2,507,839
Computers [Member]
Schedule of Property and Equipment, Net [Line Items]
Property and equipment, net gross	38,323	38,323
Furniture [Member]
Schedule of Property and Equipment, Net [Line Items]
Property and equipment, net gross	$ 8,429	$ 8,429

Accrued Liabilities (Details)_2

Accrued Liabilities (Details) - Schedule of Accrued Liabilities - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule of Accrued Liabilities [Line Items]
Employee-related liabilities	$ 68,697	$ 19,758
Accrued legal expenses	46,466	18,040
Accrued interest	27,637	12,014
Accrued consulting expenses	1,833	50,582
Total accrued liabilities	$ 144,633	$ 100,394

Leases (Details) - Schedule o_4

Leases (Details) - Schedule of Lease Costs - USD ($)	12 Months Ended
Leases (Details) - Schedule of Lease Costs - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Schedule Of Lease Costs Abstract
Operating lease cost	$ 930,913	$ 917,324
Variable lease cost	637,016	545,220
Total lease cost	1,567,929	1,462,544
Cash paid for amounts included in the measurement of lease liabilities	933,221	906,040
Right-of-use assets, net	2,189,565	2,846,041
Operating lease liabilities, current	769,092	672,374
Operating lease liabilities, non-current	1,575,499	2,344,590
Total operating lease liabilities	$ 2,344,591	$ 3,016,964
Weighted-average remaining lease term of operating leases (in years)	2 years 9 months	3 years 9 months
Weighted-average discount rate for operating leases	9.60%	9.60%

Leases (Details) - Schedule o_5

Leases (Details) - Schedule of Future Minimum Lease Payments - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Future Minimum Lease Payments [Abstract]
2024	$ 990,055	$ 961,218
2025	726,394	990,055
2026		726,394
Total lease payments	2,122,508	2,677,667
Less imputed interest	(182,034)	(333,076)
Total lease liabilities	$ 1,702,548	$ 2,344,591

Convertible Preferred Stock (De

Convertible Preferred Stock (Details)	12 Months Ended
Convertible Preferred Stock (Details)	Dec. 31, 2023 USD ($) $ / shares shares	Sep. 30, 2024 $ / shares shares	Feb. 29, 2024 shares	Feb. 23, 2024 $ / shares	Feb. 14, 2024 shares	Dec. 31, 2022 $ / shares shares	Nov. 19, 2019 shares	Nov. 14, 2019 shares	Dec. 31, 2018 shares
Convertible Preferred Stock [Line Items]
Capital stock authorized (in Shares)	75,120,105					75,120,105
Common stock issued (in Shares)	9,068,899					9,044,733
Shares of convertible preferred stock (in Shares)	27,920,467
Classes of stock par value \| $ / shares	$ 1.7571			$ 0.25
Common stock, par value \| $ / shares	$ 0.0001					$ 0.0001
Shares issued (in Shares)	500,000		10,039						100
Perferred share (in Shares)					3,999,997			2,845,597
Non cumulative dividends rate \| $ / shares	$ 0.1406
Conversion price per share \| $ / shares	0.8059	$ 1
Conversion of common stock \| $ / shares	$ 3.5142
Aggregate cash proceeds (in Dollars) \| $	$ 60,000,000
Percentage of outstanding shares	60%
Percentage of dividing original issue price	100%
Minimum [Member]
Convertible Preferred Stock [Line Items]
Conversion ratio equal	0.0806
Maximum [Member]
Convertible Preferred Stock [Line Items]
Conversion ratio equal	0.1757
Common Stock [Member]
Convertible Preferred Stock [Line Items]
Common stock issued (in Shares)	45,350,000
Classes of stock par value \| $ / shares	$ 1
Shares issued (in Shares)		8,175,166
Conversion price per share \| $ / shares		$ 0.224
Convertible Preferred Stock [Member]
Convertible Preferred Stock [Line Items]
Shares of convertible preferred stock (in Shares)	29,770,105
Conversion price per share \| $ / shares	$ 0.8059
Series A Preferred Stock
Convertible Preferred Stock [Line Items]
Common stock issued (in Shares)	3,999,997
Shares of convertible preferred stock (in Shares)	22,764,764
Shares issued (in Shares)	1,500
Perferred share (in Shares)					415,498		2,845,597
Conversion price per share \| $ / shares		750
Preferred stock \| $ / shares	$ 1.7571	$ 1,000
Noncumulative Preferred Stock [Member]
Convertible Preferred Stock [Line Items]
Non cumulative dividends rate \| $ / shares	0.0645
Common Stock [Member]
Convertible Preferred Stock [Line Items]
Classes of stock par value \| $ / shares	$ 0.0001
Common Stock [Member] \| Series A Preferred Stock
Convertible Preferred Stock [Line Items]
Common stock issued (in Shares)	415,498

Convertible Preferred Stock (_2

Convertible Preferred Stock (Details) - Schedule of Convertible Preferred Stock - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Conversion of Stock [Line Items]
Shares authorized	2,500	29,770,205
Shares issued and outstanding		27,920,467
Liquidation amount (in Dollars)		$ 44,154,948
Series Seed [Member]
Conversion of Stock [Line Items]
Shares authorized		5,155,703
Shares issued and outstanding		5,155,703
Liquidation amount (in Dollars)		$ 4,154,981
Series 1 [Member]
Conversion of Stock [Line Items]
Shares authorized		100
Shares issued and outstanding
Liquidation amount (in Dollars)
Series A [Member]
Conversion of Stock [Line Items]
Shares authorized		24,614,402
Shares issued and outstanding		22,764,764
Liquidation amount (in Dollars)		$ 39,999,967

Convertible Preferred Stock W_3

Convertible Preferred Stock Warrant Liability (Details) - $ / shares				3 Months Ended
	Sep. 30, 2024	Feb. 14, 2024	Nov. 19, 2019	Sep. 30, 2024	Nov. 14, 2019
Convertible Preferred Stock Warrant Liability [Line Items]
Warrant purchase		324,999	1,849,638
Price per share (in Dollars per share)			$ 1.7571
Years of issuance			5 years
Conversion of shares			100
Perferred share		3,999,997			2,845,597
Shares purchase			2,845,597
Series A Preferred Stock [Member]
Convertible Preferred Stock Warrant Liability [Line Items]
Warrant purchase			426,839
Conversion of shares	3,075			7,005
Perferred share		415,498	2,845,597
Series A Preferred Stock [Member] \| Warrant [Member]
Convertible Preferred Stock Warrant Liability [Line Items]
Warrant purchase			1,422,799

Convertible Preferred Stock W_4

Convertible Preferred Stock Warrant Liability (Details) - Schedule of Fair Value of the Preferred Stock Warrants	Dec. 31, 2023	Dec. 31, 2022
Measurement Input, Risk Free Interest Rate [Member]
Schedule of Fair Value of the Preferred Stock Warrants [Line Items]
Fair value of the preferred stock warrants	5.4	4.7
Measurement Input, Expected Term [Member]
Schedule of Fair Value of the Preferred Stock Warrants [Line Items]
Fair value of the preferred stock warrants	0.25	1
Measurement Input, Expected Dividend Rate [Member]
Schedule of Fair Value of the Preferred Stock Warrants [Line Items]
Fair value of the preferred stock warrants
Measurement Input, Price Volatility [Member]
Schedule of Fair Value of the Preferred Stock Warrants [Line Items]
Fair value of the preferred stock warrants	65.9	85

Common Stock (Details)

Common Stock (Details)	Sep. 30, 2016 shares
Founder Stock [Member]
Common Stock [Line Items]
Common stock shares issued	8,500,000

Common Stock (Details) - Schedu

Common Stock (Details) - Schedule of Reserved Common Stock for Future Issuance - Common Stock [Member] - shares	Dec. 31, 2023	Dec. 31, 2022
Common Stock (Details) - Schedule of Reserved Common Stock for Future Issuance [Line Items]
Convertible preferred stock, authorized but not yet issued	1,849,738	1,849,738
Conversion of convertible preferred stock issued and outstanding	27,920,467	27,920,467
Stock Incentive Plan:
Awards available for grant	3,537,004	3,205,559
Outstanding stock options	782,499	1,138,110
Total Stock Incentive Plan	34,089,708	34,113,874

Stock-Based Compensation (Det_3

Stock-Based Compensation (Details) - Schedule of Stock Option Activity - $ / shares					1 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Feb. 14, 2024	Dec. 31, 2023	Dec. 31, 2022	Feb. 13, 2024	Sep. 30, 2024	Dec. 31, 2023
Schedule of Stock Option Activity [Abstract]
Outstanding Shares, Balance	2,657,486		782,499	1,138,110		2,657,486	782,499
Weighted Average Exercise Price Per Share, Balance	$ 1.63		$ 0.27	$ 0.29		$ 1.63	$ 0.27
Weighted Average Remaining Contractual Life (in years), Balance			6 years 10 months 9 days	8 years 2 months 4 days		9 years 6 months 3 days	6 years 10 months 9 days
Outstanding Shares, Exercisable			651,663				651,663
Weighted Average Exercise Price Per Share, Exercisable			$ 0.28				$ 0.28
Weighted Average Remaining Contractual Life (in years), Exercisable	4 months 17 days						6 years 7 months 6 days
Outstanding Shares, Options exercised							(24,166)
Weighted Average Exercise Price Per Share, Options exercised							$ 0.24
Outstanding Shares, Options cancelled/forfeited/expired							(331,445)
Weighted Average Exercise Price Per Share, Options cancelled/forfeited/expired							$ 0.31

Stock-Based Compensation (Det_4

Stock-Based Compensation (Details) - Schedule of Fair Value of Stock Options Granted		9 Months Ended	12 Months Ended
	Feb. 14, 2024	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Fair Value of Stock Options Granted [Abstract]
Risk-free interest rate	4.20%	3.52%		2.28%
Expected life (in years)	4 years	3 years 4 months 24 days		8 years 3 months 18 days
Expected dividend yield			0%	0%
Estimated volatility	90%	90%		71.31%

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
Income Taxes (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Taxes [Abstract]
Valuation allowance increased	$ 4,433,000	$ 2,964,000
Federal net operating loss carryforwards	727,000
Federal net operating losses	$ 28,973,000
Taxable income percentage	80%
Operating loss carryforwards	$ 40,522,000
Cumulative ownership	50%
Research credit carry forwards	$ 930,000
Federal and state tax purposes	1,296,000
Unrecognized tax benefit balance	$ 459,000	$ 427,000

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of Net Deferred Tax Assets - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Net Deferred Tax Assets [Abstract]
Net operating loss carryforwards	$ 9,067,000	$ 5,600,000
Section 174 research and development capitalization	2,490,000	1,807,000
Research credits	1,535,000	1,364,000
Fixed assets and intangible assets	401,000	321,000
Right of use asset	(613,000)	(598,000)
Lease liability, net	657,000	634,000
Accruals and others	66,000	42,000
Net deferred tax assets	13,603,000	9,170,000
Less: valuation allowance	(13,603,000)	(9,170,000)
Net deferred tax assets

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of Liability for Uncertain Tax Positions, Excluding Potential Interest and Penalties	12 Months Ended
	Dec. 31, 2023 USD ($)
Schedule of Liability for Uncertain Tax Positions, Excluding Potential Interest and Penalties [Abstract]
Balance as of December 31, 2022	$ 427,000
Increase/(decrease) based on current year tax positions	17,000
Increase/(decrease) for prior year tax positions	15,000
Lapses of applicable statutes
Balance as of December 31, 2023	$ 459,000

Collaborative Agreements (Detai

Collaborative Agreements (Details) - USD ($)	12 Months Ended
Collaborative Agreements (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Collaborative Agreements [Abstract]
Operations and expense reimbursements value	$ 0	$ 182,577