Company: CERO
Filing Date: 2025-02-07
Form Type: 424B3
Source: 0001213900-25-011071
Chunk: 333

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-02-07
Form: 424B3
Chunk 333
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 |     |              |        19,764 |

NOTE 4 – PROPERTY AND EQUIPMENT

Property and equipment, net, consists of the
following:

|                                |     |            | September 30, 
          2024 |   |     |              | December 31, 
         2023 |   |
|:-------------------------------|:----|:-----------|--------------:|:--|:----|:-------------|-------------:|:--|
|                                |     | -Successor |               |   |     | -Predecessor |              |   |
| Laboratory equipment           |     | $          |     2,507,839 |   |     | $            |    2,507,839 |   |
| Computers                      |     |            |        38,323 |   |     |              |       38,323 |   |
| Furniture                      |     |            |         8,429 |   |     |              |        8,429 |   |
| Less: Accumulated depreciation |     |            |    (1,929,691 | ) |     |              |   (1,587,889 | ) |
|                                |     | $          |       624,900 |   |     | $            |      966,702 |   |

Depreciation expense for the period from February
14, 2024 through September 30, 2024 for Successor was $304,446. Predecessor depreciation expense for the period January 1, 2024 through
February 13, 2024 and for the nine months ended September 30, 2023 was $37,356 and $346,164, respectively. The Company’s depreciation
expense for the three months ended September 30, 2024 and the Predecessor’s depreciation expense for the three months ended September
30, 2023 was $113,855 and $115,388, respectively.

<div align='center'>F-13</div>

NOTE 5 – ACCRUED LIABILITIES

Accrued liabilities consisted of the following:

|                                               |     |            | September 30, 
          2024 |     |              | December 31, 
         2023 |
|:----------------------------------------------|:----|:-----------|--------------:|:----|:-------------|-------------:|
|                                               |     | -Successor |               |     | -Predecessor |