Company: VEEAW
Filing Date: 2025-01-15
Form Type: 424B3
Source: 0001213900-25-003892
Chunk: 200

Company: VEEA INC.
Filing Date: 2025-01-15
Form: 424B3
Chunk 200
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 179,075 |     |   |   789,575 |
| Other accrued expenses and current liabilities |     |                    |   665,308 |     |   |   322,611 |
| Total accrued expenses and other current       
 liabilities                                    |     | $                  | 4,741,495 |     | $ | 4,385,398 |

5 - GOODWILL AND INTANGIBLE ASSETS

Goodwill

The following is a summary
of activity in goodwill for the years ended December 31, 2023 and 2022:

| Balance at December 31, 2021  |     | $ | 5,124,398 |   |
| Foreign exchange transactions |     |   |  (547,826 | ) |
| Balance at December 31, 2022  |     | $ | 4,576,572 |   |
| Foreign exchange transaction  |     |   |   220,506 |   |
| Balance at December 31, 2023  |     | $ | 4,797,078 |   |

<div align='center'>F-19

Veea Inc. and Subsidiaries
Notes to Consolidated Financial Statements
Years Ended December 31, 2023 and 2022</div>

5 - GOODWILL AND INTANGIBLE ASSETS (cont.)

Intangible assets consist
of the following:

|                           |     | As of December 31, 2023 |     |           |            |     |           |         |     |           |   |     |        |            |     |              |             |   |     |             |            |   |     |          |         |
|:--------------------------|:----|:------------------------|:----|:----------|-----------:|:----|:----------|--------:|:----|:----------|:--|:----|:-------|-----------:|:----|:-------------|:------------|:--|:----|:------------|:-----------|:--|:----|:---------|--------:|
|                           |     | Amortization            
 Period                  |     | Beginning 
 Cost      |            |     | Additions |         |     | Disposals |   |     | Ending 
 Cost   |            |     | Accumulated  
 Amortization |             |   |     | Accumulated 
 Impairment  |            |   |     | Net Book