Company: BIAF
Filing Date: 2025-06-27
Form Type: POS AM
Source: 0001641172-25-016923
Chunk: 200

Company: bioAffinity Technologies, Inc.
Filing Date: 2025-06-27
Form: POS AM
Chunk 200
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 24,476 |
| Other                                     |     |          | 147,183 |     |   | 124,686 |
| Total                                     
 prepaid expenses and other current assets |     | $        | 422,995 |     | $ | 321,017 |

Note 5. PROPERTY AND EQUIPMENT, NET

Property and equipment at December 31, 2024 and 2023, are summarized below:

SCHEDULE OF PROPERTY AND EQUIPMENT

|                               |     | December 
 31,      |     2024 |   |     |   |     2023 |   |
|:------------------------------|:----|:---------|---------:|:--|:----|:--|---------:|:--|
| Lab equipment                 |     | $        |  662,747 |   |     | $ |  647,214 |   |
| Computers and software        |     |          |   81,433 |   |     |   |   68,682 |   |
| Leasehold improvements        |     |          |   19,353 |   |     |   |    9,941 |   |
| Vehicles                      |     |          |  148,103 |   |     |   |  105,919 |   |
| Property and equipment, gross |     |          |  911,636 |   |     |   |  831,756 |   |
| Less: accumulated             
 depreciation and amortization |     |          | (536,251 | ) |     |   | (373,123 | ) |
| Total                         
 property and equipment, net   |     | $        |  375,385 |   |     | $ |  458,633 |   |

Total property and equipment depreciation and amortization expense was $ 162,332 and $ 233,064 for the years ended December 31, 2024 and 2023, respectively.

Note 6. ACCRUED EXPENSES

Accrued expenses at December 31, 2024 and 2023, are summarized below:

SCHEDULE OF ACCRUED EXPENSES

|                        |     | December 
 31,      |      2024 |     |   |      2023 |
|:-----------------------|:----|:---------|----------:|:----|:--|----------:|
| Compensation           |     | $        | 1,