Company: CERO
Filing Date: 2025-12-05
Form Type: S-1
Source: 0001213900-25-118817
Chunk: 412

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-12-05
Form: S-1
Chunk 412
---
 | $             |    2,507,839 |   |
| Computers                      |     |             |       38,323 |   |     |               |       38,323 |   |
| Furniture                      |     |             |        8,429 |   |     |               |        8,429 |   |
| Total cost                     |     |             |    2,554,591 |   |     |               |    2,554,591 |   |
| Less: accumulated depreciation |     |             |   (2,026,070 | ) |     |               |   (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-49

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                        |     |             |            -