Company: CERO
Filing Date: 2025-05-27
Form Type: POS AM
Source: 0001213900-25-047469
Chunk: 319

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-05-27
Form: POS AM
Chunk 319
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                     |     |             |  2,554,591 |   |     |              |  2,554,591 |   |
| Less: accumulated depreciation |     |             | (2,102,364 | ) |     |              | (2,026,070 | ) |
| Property and equipment, net    |     | $           |    452,227 |   |     | $            |    528,521 |   |

Depreciation expense for
the three months ended March 31, 2025 was $ and for period from February 14, 2024 through March 31, 2024 for Successor was $.
Predecessor depreciation expense for the period January 1, 2024 through February 13, 2024 was $.

F-15

NOTE 6 – ACCRUED LIABILITIES

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

|                                               |     | March 31,   
 2025        
 (Successor) |         |     | December 31, 
 2024         
 (Successor)  |           |
|:----------------------------------------------|:----|:------------|--------:|:----|:-------------|----------:|
| Employee-related liabilities                  |     | $           |  61,078 |     | $            |   244,302 |
| Accrued franchise taxes                       |     |             |  78,448 |     |              |    78,448 |
| Accrued legal expenses                        |     |             |       - |     |              |   593,825 |
| Insurance payable                             |     |             | 275,133 |     |              |         - |
| Penalty for late S-1 filing and effectiveness |     |             |  55,000 |     |              |    55,000 |
| Accrued consulting and professional services  |     |             |       - |     |              |   941,600 |
|                                               |     | $           | 469,659 |     | $            | 1,913,175 |

NOTE 7 – LEASES

As of March 31, 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