Company: CERO
Filing Date: 2025-12-05
Form Type: S-1
Source: 0001213900-25-118817
Chunk: 345

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-12-05
Form: S-1
Chunk 345
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 operating lease cost |     |            |                    187,730 |     |            | 177,056 |     |            |       600,334 |     |            |       441,560 |     |              |       84,401 |
| Total lease cost              |     | $          |                    414,610 |     | $          | 406,387 |     | $          |     1,285,876 |     | $          |     1,027,262 |     | $            |      195,286 |

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

|                          |     | September 30, 
 2025          
 (Successor)   |         |     | December 31, 
 2024         
 (Successor)  |           |
|:-------------------------|:----|:--------------|--------:|:----|:-------------|----------:|
| Right-of-use assets, net |     | $             | 869,538 |     | $            | 1,464,367 |

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

|                                                                      |     | September 30, 
 2025          
 (Successor)   |         |   |     | December 31, 
 2024         
 (Successor)  |           |   |
|:---------------------------------------------------------------------|:----|:--------------|--------:|:--|:----|:-------------|----------:|:--|
| Operating lease liabilities, current                                 |     | $             | 931,023 |   |     | $            |   876,392 |   |
| Operating lease liabilities, non-current                             |     |               |       - |   |     |              |   699,107 |   |
| Total operating lease liabilities                                    |     | $             | 931,023 |   |     | $            | 1,575,499 |   |
| Weighted-average remaining lease term of operating leases (in years) |     |               |    1.00 |   |     |              |      1.75 |   |
| Weighted-average discount rate for operating leases                  |     |               |    9.60 | % |     |              |      9.60 | % |

F-15

The following table reconciles
the undiscounted