{"filing":{"accession_number":"0001213900-26-072602","cik":"0001870404","ticker":"CEROW","company_name":"CERO THERAPEUTICS HOLDINGS, INC.","form":"8-K","filing_date":"2026-06-26","report_date":null,"primary_document":"ea0296022-8k_cero.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1870404/000121390026072602/ea0296022-8k_cero.htm"},"events":[{"id":14220,"run_id":12648,"accession_number":"0001213900-26-072602","anchor_item_number":"1.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"summary":"Cero Therapeutics entered into an amended and restated convertible promissory note with SRX Health Solutions for up to $1,413,600 (with $663,600 funded on June 23, 2026), bearing 10% interest and maturing May 28, 2027. The note is convertible into common stock, creating both a direct financial obligation and a dilutive equity component.","company_name":"CERO THERAPEUTICS HOLDINGS, INC.","ticker":"CEROW","filing_date":"2026-06-26","form":"8-K","submitted_at":null,"items":[{"id":11585,"accession_number":"0001213900-26-072602","item_number":"1.01","item_title":"Entry into a Material Definitive","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The Company entered into an amended and restated convertible promissory note with SRX Health Solutions for up to $1,413,600, with $663,600 funded on June 23, 2026. While the note is convertible into common stock, the primary disclosed event is the creation of a new direct financial obligation—a debt instrument bearing 10% interest and maturing May 28, 2027. This is a debt issuance under Item 1.01, though the convertible feature creates some overlap with dilutive issuance; debt_issuance is the more precise classification as the note itself is the material obligation being created.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-26T20:10:08.954533+00:00","company_name":"","ticker":null,"filing_date":""},{"id":11586,"accession_number":"0001213900-26-072602","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Item 2.03 discloses creation of a direct financial obligation, with the substance incorporated from Item 1.01 (which typically covers material acquisitions, dispositions, or financing transactions). The Item 2.03 heading and cross-reference to Item 1.01 indicate a debt issuance or similar financial obligation has been created. Without the full Item 1.01 text, debt_issuance is the most probable classification for a direct financial obligation disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-26T20:10:08.954533+00:00","company_name":"","ticker":null,"filing_date":""},{"id":11587,"accession_number":"0001213900-26-072602","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The filing discloses an unregistered issuance of a convertible note under Section 4(a)(2) of the Securities Act to an accredited investor, with shares of common stock issuable upon conversion. This is a classic dilutive private placement that would materially affect shareholder equity and voting power. The reliance on Section 4(a)(2) and the conversion feature are hallmarks of a dilutive issuance requiring 8-K disclosure under Item 3.02.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-26T20:10:08.954533+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":11585,"accession_number":"0001213900-26-072602","item_number":"1.01","item_title":"Entry into a Material Definitive","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The Company entered into an amended and restated convertible promissory note with SRX Health Solutions for up to $1,413,600, with $663,600 funded on June 23, 2026. While the note is convertible into common stock, the primary disclosed event is the creation of a new direct financial obligation—a debt instrument bearing 10% interest and maturing May 28, 2027. This is a debt issuance under Item 1.01, though the convertible feature creates some overlap with dilutive issuance; debt_issuance is the more precise classification as the note itself is the material obligation being created.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-26T20:10:08.954533+00:00","company_name":"CERO THERAPEUTICS HOLDINGS, INC.","ticker":"CEROW","filing_date":"2026-06-26"},{"id":11586,"accession_number":"0001213900-26-072602","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Item 2.03 discloses creation of a direct financial obligation, with the substance incorporated from Item 1.01 (which typically covers material acquisitions, dispositions, or financing transactions). The Item 2.03 heading and cross-reference to Item 1.01 indicate a debt issuance or similar financial obligation has been created. Without the full Item 1.01 text, debt_issuance is the most probable classification for a direct financial obligation disclosure.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-26T20:10:08.954533+00:00","company_name":"CERO THERAPEUTICS HOLDINGS, INC.","ticker":"CEROW","filing_date":"2026-06-26"},{"id":11587,"accession_number":"0001213900-26-072602","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The filing discloses an unregistered issuance of a convertible note under Section 4(a)(2) of the Securities Act to an accredited investor, with shares of common stock issuable upon conversion. This is a classic dilutive private placement that would materially affect shareholder equity and voting power. The reliance on Section 4(a)(2) and the conversion feature are hallmarks of a dilutive issuance requiring 8-K disclosure under Item 3.02.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-06-26T20:10:08.954533+00:00","company_name":"CERO THERAPEUTICS HOLDINGS, INC.","ticker":"CEROW","filing_date":"2026-06-26"}]}