Company: CERO
Filing Date: 2025-08-22
Form Type: 424B3
Source: 0001213900-25-080011
Chunk: 32

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-08-22
Form: 424B3
Chunk 32
---
5        
 (Successor) |            |   |     | December 31, 
 2024         
 (Successor)  |            |   |
|:-------------------------------|:----|:------------|-----------:|:--|:----|:-------------|-----------:|:--|
| Laboratory equipment           |     | $           |  2,507,839 |   |     | $            |  2,507,839 |   |
| Computers                      |     |             |     38,323 |   |     |              |     38,323 |   |
| Furniture                      |     |             |      8,429 |   |     |              |      8,429 |   |
| Total cost                     |     |             |  2,554,591 |   |     |              |  2,554,591 |   |
| Less: accumulated depreciation |     |             | (2,171,785 | ) |     |              | (2,026,070 | ) |
| Property and equipment,        
 net                            |     | $           |    382,806 |   |     | $            |    528,521 |   |

Successor depreciation expense for the three months ended June 30,
2025 and 2024 was $76,294 and $114,304, and for the six months ended June 30, 2025 and for period from February 14, 2024 through June
30, 2024 Successor depreciation expense was $145,715 and $190,591, respectively. Predecessor depreciation expense for the period January
1, 2024 through February 13, 2024 was $37,356.

NOTE 6 – ACCRUED LIABILITIES

Accrued liabilities consisted of the following as of June 30, 2025 and December 31, 2024:

|                                               |     | June 30,    
 2025        
 (Successor) |         |     | December 31, 
 2024         
 (Successor)  |           |
|:----------------------------------------------|:----|:------------|--------:|:----|:-------------|----------:|
| Employee-related liabilities                  |     | $           |   5,850 |     | $            |   244,302 |
| Accrued franchise taxes                       |     |             |  78,448 |     |              |