Company: VEEAW
Filing Date: 2025-01-15
Form Type: 424B3
Source: 0001213900-25-003892
Chunk: 241

Company: VEEA INC.
Filing Date: 2025-01-15
Form: 424B3
Chunk 241
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 comparative purposes. These reclassifications had no material effect on the Company’s previously issued financial statements.

Emerging Growth Company Status

The Company is an emerging growth
company, as defined in the JOBS Act. Under the JOBS Act, emerging growth companies can delay adopting new or revised accounting standards
issued subsequent to the enactment of the JOBS Act, until such time as those standards apply to private companies. The Company has elected
to use this extended transition period for complying with new or revised accounting standards that have different effective dates for
public and private companies until the earlier of the date that it (i) is no longer an emerging growth company or (ii) affirmatively
and irrevocably opts out of the extended transition period provided in the JOBS Act. As a result, these financial statements may not
be comparable to companies that comply with the new or revised accounting pronouncements as of public company effective dates.

<div align='center'>F-44

Veea Inc. and Subsidiaries

Notes to the Condensed Consolidated Financial Statements

For the Three and Nine Months Ended September 30, 2024 and 2023</div>

Segment Information

The Company operates as a single operating
segment. The chief operating decision maker is the Company’s Chief Executive Officer, who makes resource allocation decisions and
assesses performance based on financial information presented on a consolidated basis, accompanied by disaggregated revenue information.
Accordingly, the Company has determined that it has a single reportable segment and operating segment.

Fair Value Measurement

Fair value is defined as the price
that would be received to sell an asset or paid to transfer a liability in the principal or most advantageous market in an orderly transaction
between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs
and minimize the use of unobservable inputs. The fair value hierarchy is based on three levels of inputs, of which the first two are
considered observable and the last is considered unobservable:

| Level 1 - | Observable                                                                                  
 inputs obtained from independent sources, such as quoted market prices for identical assets 
 and liabilities in active markets.                                                          |

| Level 2 - | Other                                                                                         
 inputs, which are observable directly or indirectly, such as quoted market prices for similar 
 assets or liabilities in active markets, quoted market prices for identical or similar assets 
 or liabilities in markets that are not active, and inputs that are derived principally from   
 or corroborated by observable market data.                                                    |

|