Company: CERO
Filing Date: 2025-11-20
Form Type: 424B3
Source: 0001213900-25-113118
Chunk: 36

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-11-20
Form: 424B3
Chunk 36
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,554,591 |   |
| Less: accumulated depreciation |     |               | (2,241,139 | ) |     |              | (2,026,070 | ) |
| Property and equipment, net    |     | $             |    313,452 |   |     | $            |    528,521 |   |

Successor depreciation expense
for the three months ended September 30, 2025 and 2024 was $69,354 and $113,855, and for the nine months ended September 30, 2025 and
for period from February 14, 2024 through September 30, 2024 Successor depreciation expense was $215,069 and $304,446, respectively. Predecessor
depreciation expense for the period January 1, 2024 through February 13, 2024 was $37,356.

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NOTE 6 – ACCRUED LIABILITIES

Accrued liabilities consisted of the following as of September
30, 2025 and December 31, 2024:

|                                                     |     | September 30, 
 2025          
 (Successor)   |         |     | December 31, 
 2024         
 (Successor)  |           |
|:----------------------------------------------------|:----|:--------------|--------:|:----|:-------------|----------:|
| Employee-related liabilities                        |     | $             |   4,415 |     | $            |   244,302 |
| Accrued franchise taxes                             |     |               |  78,448 |     |              |    78,448 |
| Accrued legal expenses                              |     |               |  40,000 |     |              |   593,825 |
| Penalty for late S-1 filing and effectiveness       |     |               |  55,000 |     |              |    55,000 |
| Accrued clinical expenses                           |     |               |  87,099 |     |              |         - |
| Accrued consulting, professional services and other |     |               |  75,729 |     |              |   941,600 |
|                                                     |     | $             | 340,691 |     | $            | 1,913,175 |

NOTE 7 – LEASES

As of September 30, 2025