bpm.ino

void bpm()
{
  permin = max_count*6;//to calculate your breaths per min

}

inOrout.ino

float x = 0;//the starting value
int stats = 0;
void inOrout()
{

  float reading;

  reading = analogRead(THERMISTORPIN);


  // convert the value to resistance
  reading = (1023 / reading)  - 1;
  reading = SERIESRESISTOR / reading;// the numbers that the rubber is getting
  
  if ( reading > x)//inhaling
  // if the current restistence is greater then previos resistence
  {
    x = reading;// constantly store the conductive rubber reading in x
    if (stats == 0)// has yet to exhale
    {
      max_count++;// increase the number of breaths by 1 
      stats = 1;

    }
   
  }

  else if (reading < x)//exhaling
  {
    x = reading;
    if (stats == 1)   //while reading is getting smaller the state is 0 
                      //therefore when reading gets bigger again it will know 
                      //that you are inhaling agian adding to the counter
    {
      stats = 0;
   
    }
  }
}

the_code.ino

int max_count = 0;

int permin;

#define THERMISTORPIN A5
#define SERIESRESISTOR 10000
//int lightValue = 0;

String inString = "";

void setup()
{
  // put your setup code here, to run once:
  Serial.begin(9600);

  pinMode(THERMISTORPIN, INPUT);
}

void loop()
{

  timer();

}

timer.ino

unsigned long interval = 10000;
unsigned long previousMillis = 0;


void timer()
{
  unsigned long currentMillis = millis();
   inOrout();

  // if time is greater than 10 secconds do this if statment
  if ((unsigned long)(currentMillis - previousMillis) >= interval)
  {

    previousMillis = currentMillis;
    bpm();

    Serial.print("Breaths per minute: ");Serial.println(permin);
  
    max_count= 0;
  }


}