Company: VEEAW
Filing Date: 2025-01-15
Form Type: 424B3
Source: 0001213900-25-003888
Chunk: 274

Company: VEEA INC.
Filing Date: 2025-01-15
Form: 424B3
Chunk 274
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approximately 99% of the Company’s revenue.

Long-lived Assets

The majority of the Company’s
assets as of September 30, 2024 and December 31, 2023 were attributable to its U.S. operations. The Company’s long-lived assets
are based on the physical location of the assets.

The following table presents the Company’s
long-lived assets, which consist of property and equipment, net, operating lease right-of-use assets and intangible assets information
for geographic areas:

| Long-Lived Assets       
 United States           |     | As of         
 September 30, 
 2024          |           |     | As of        
 December 31, 
 2023         |           |
|:------------------------|:----|:--------------|----------:|:----|:-------------|----------:|
| ROU Asset               |     | $             |   204,915 |     | $            |   545,411 |
| PP&E, net               |     |               |   217,995 |     |              |   339,936 |
| Goodwill                |     |               | 5,076,791 |     |              | 4,797,078 |
| Intangible Assets, net  |     |               |   757,697 |     |              |   628,477 |
| Total                   |     | $             | 6,257,398 |     | $            | 6,310,902 |
| Rest of World           |     |               |           |     |              |           |
| PP&E, net               |     |               |    34,158 |     |              |    36,731 |
| Intangible Assets, net  |     |               |         - |     |              |         - |
| Total                   |     | $             |    34,158 |     | $            |    36,731 |
| Total long-lived assets |     | $             | 6,291,556 |     | $            | 6,347,633 |

<div align='center'>F-65

Veea Inc. and Subsidiaries

Notes to the Condensed Consolidated Financial Statements

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

16 - EMPLOYEE 401(k)
PLAN

The Company sponsors a 401(k) plan
(the “Plan”) to provide retirement benefits for its employees