Company: CERO
Filing Date: 2025-05-27
Form Type: POS AM
Source: 0001213900-25-047469
Chunk: 370

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-05-27
Form: POS AM
Chunk 370
---
 |     |   |      For the 
  period from 
 February 14, 
 2024 through 
 December 31, 
         2024 
  (Successor) |     |   |       For the 
   period from 
    January 1, 
  2024 through 
  February 13, 
          2024 
 (Predecessor) |     |   | For the year ended 
       December 31, 
               2023 
      (Predecessor) |
|:------------------------------|:----|:--|-------------:|:----|:--|--------------:|:----|:--|-------------------:|
| Operating leases:             |     |   |              |     |   |               |     |   |                    |
| Operating lease cost          |     | $ |      762,057 |     | $ |       152,887 |     | $ |            930,913 |
| 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 |   |