Company: CERO
Filing Date: 2025-07-21
Form Type: S-1
Source: 0001213900-25-066152
Chunk: 370

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-07-21
Form: S-1
Chunk 370
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 Variable operating lease cost |     |   |      581,860 |     |   |       116,371 |     |   |            637,016 |
| Total lease cost              |     | $ |    1,343,917 |     | $ |       269,258 |     | $ |          1,567,929 |

The right-of-use asset, net for the operating lease was recorded in
the consolidated balance sheets as follows:

|                          |     | 2024        
 (Successor) | December 31, |     | 2023          
 (Predecessor) | December 31, |
|:-------------------------|:----|:------------|-------------:|:----|:--------------|-------------:|
| Right-of-use assets, net |     | $           |    1,464,367 |     | $             |    2,189,565 |

The operating lease liability for the operating lease was recorded
in the consolidated balance sheets as follows:

|                                                                      |     | 2024        
 (Successor) | December 31, |   |     | 2023          
 (Predecessor) | December 31, |   |
|:---------------------------------------------------------------------|:----|:------------|-------------:|:--|:----|:--------------|-------------:|:--|
| Operating lease liabilities, current                                 |     | $           |      876,392 |   |     | $             |      769,092 |   |
| Operating lease liabilities, non-current                             |     |             |      699,107 |   |     |               |    1,575,499 |   |
| Total operating lease liabilities                                    |     | $           |    1,575,499 |   |     | $             |    2,344,591 |   |
| Weighted-average remaining lease term of operating leases (in years) |     |             |         1.75 |   |     |               |         2.75 |   |
| Weighted-average discount rate for operating leases                  |     |             |         9.60 | % |     |               |         9.60 | % |

F-46

The following table reconciles the undiscounted future minimum lease
payments under the non-cancelable operating lease with terms of more than to the total operating lease liabilities recognized
on the Company’s balance sheet as of December 31, 2024: