Company: CERO
Filing Date: 2025-05-27
Form Type: POS AM
Source: 0001213900-25-047469
Chunk: 369

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-05-27
Form: POS AM
Chunk 369
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 |     |               |   (1,587,889 | ) |
| Property and equipment, net    |     | $           |      528,521 |   |     | $             |      966,702 |   |

Depreciation expense for
the period from February 14, 2024 through December 31, 2024 for Successor was $. Predecessor depreciation expense for the period
January 1, 2024 through February 13, 2024 and for the year ended December 31, 2023 was $ and $, respectively.

F-45

NOTE 6 – ACCRUED LIABILITIES

Accrued liabilities consisted of the following as of December 31, 2024
and 2023:

|                                               |     | 2024        
 (Successor) | December 31, |     | 2023          
 (Predecessor) | December 31, |
|:----------------------------------------------|:----|:------------|-------------:|:----|:--------------|-------------:|
| Employee-related liabilities                  |     | $           |      244,302 |     | $             |       68,697 |
| Accrued franchise taxes                       |     |             |       78,448 |     |               |            - |
| Accrued legal expenses                        |     |             |      593,825 |     |               |       46,466 |
| Accrued interest                              |     |             |            - |     |               |       27,637 |
| Penalty for late S-1 filing and effectiveness |     |             |       55,000 |     |               |            - |
| Accrued consulting and professional services  |     |             |      941,600 |     |               |            - |
| Other accrued expenses                        |     |             |            - |     |               |        1,833 |
|                                               |     | $           |    1,913,175 |     | $             |      144,633 |

NOTE 7 – Leases

As of December 31, 2024 and
2023, 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.

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