Company: CERO
Filing Date: 2025-05-27
Form Type: POS AM
Source: 0001213900-25-047469
Chunk: 320

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-05-27
Form: POS AM
Chunk 320
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 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.

|                               |     |   |                      For the 
 three months ended March 31, 
                         2025 
                  (Successor) |     |   |        For the 
    period from 
   February 14, 
   2024 through 
 March 31, 2024 
    (Successor) |     |   |       For the 
   period from 
    January 1, 
  2024 through 
  February 13, 
          2024 
 (Predecessor) |
|:------------------------------|:----|:--|-----------------------------:|:----|:--|---------------:|:----|:--|--------------:|
| Operating leases:             |     |   |                              |     |   |                |     |   |               |
| Operating lease cost          |     | $ |                      229,331 |     | $ |         76,444 |     | $ |       152,887 |
| Variable operating lease cost |     |   |                      187,730 |     |   |         58,185 |     |   |       116,371 |
| Total lease cost              |     | $ |                      417,061 |     | $ |        134,629 |     | $ |       269,258 |

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

|                          |     | March 31,   
 2025        
 (Successor) |           |     | December 31, 
 2024         
 (Successor)  |           |
|:-------------------------|:----|:------------|----------:|:----|:-------------|----------:|
| Right-of-use assets, net |     | $           | 1,271,186 |     | $            | 1,464,367 |

F-16

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

|                                                                      |     | March 31,   
 2025        
 (Successor) |           |   |     | December 31, 
 2024         
 (Successor)  |           |   |
|:---------------------------------------------------------------------|:----|:------------|----------:|:--|:----|:-------------|----------