Company: CERO
Filing Date: 2025-11-20
Form Type: 424B3
Source: 0001213900-25-113117
Chunk: 35

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-11-20
Form: 424B3
Chunk 35
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 ended September 30, 2025 and
for period from February 14, 2024 through September 30, 2024 Successor depreciation expense was $215,069 and $304,446, respectively. Predecessor
depreciation expense for the period January 1, 2024 through February 13, 2024 was $37,356.

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NOTE 6 – ACCRUED LIABILITIES

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

|                                                     |     | September 30, 
 2025          
 (Successor)   |         |     | December 31, 
 2024         
 (Successor)  |           |
|:----------------------------------------------------|:----|:--------------|--------:|:----|:-------------|----------:|
| Employee-related liabilities                        |     | $             |   4,415 |     | $            |   244,302 |
| Accrued franchise taxes                             |     |               |  78,448 |     |              |    78,448 |
| Accrued legal expenses                              |     |               |  40,000 |     |              |   593,825 |
| Penalty for late S-1 filing and effectiveness       |     |               |  55,000 |     |              |    55,000 |
| Accrued clinical expenses                           |     |               |  87,099 |     |              |         - |
| Accrued consulting, professional services and other |     |               |  75,729 |     |              |   941,600 |
|                                                     |     | $             | 340,691 |     | $            | 1,913,175 |

NOTE 7 – LEASES

As of September 30, 2025
and December 31, 2024, the Company holds a five-year lease for laboratory and office space. The lease has escalating contractual rent
and variable rent components and the Company elected to separate 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. The Company recorded the following lease
costs:

|                               |     | 2025       | For the three months ended 
              September 30, |     | 2024       |