Company: IPST
Filing Date: 2025-06-13
Form Type: S-1
Source: 0001641172-25-015121
Chunk: 281

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-06-13
Form: S-1
Chunk 281
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 (7,000 | ) |
| Net Income / (Loss)                                  |     | $                                |     710,458 |   |     | $    | (36,798,419 | ) |
| Net Income / (Loss) Per Share, Basic                 |     | $                                |        0.05 |   |     | $    |      (96.45 | ) |
| Weighted Average Common Shares Outstanding, Basic    |     |                                  |   1,281,339 |   |     |      |     381,543 |   |
| Net Income / (Loss) Per Share, Diluted (See Note 16) |     | $                                |       (1.97 | ) |     | $    |      (96.45 | ) |
| Net Income / (Loss) Per Share, Diluted (See Note 13) |     | $                                |       (1.97 | ) |     | $    |      (96.45 | ) |
| Weighted Average Common Shares Outstanding, Diluted  |     |                                  |   7,077,759 |   |     |      |     381,543 |   |

<div align='center'>The accompanying notes are an integral part of these consolidated financial statements.</div>

| 163 |

<div align='center'>Heritage Distilling Holding Company, Inc.

Consolidated Statements of Stockholders’ Equity / (Deficit)</div>

|                                                                                             |     | Number of Shares 
 Common Stock     
 Number of Shares |            |   |     | Par Value 
 Par Value |      |   |     | Number of Shares  
 Preferred Stock - 
 Series A          
 Number of Shares  |         |     | Par Value 
 Par Value |    |     | Paid-in    
 Capital    
 Additional 
 Paid-in    
 Capital    |            |   |     | Equity / (Deficit) 
 Accumulated        
 Equity / (Deficit) |             |   |     | Equity / (Deficit)  
 Total Stockholders’ 
 Equity / (Deficit)  |             |   |
|:--------------------------------------------------------------------------------------------|:----|:-----------------|-----------:|:--|:----|:----------|-----:|:--|:----|:------------------|--------:|:----|:----------|---:|:----|:-----------|-----------:|:--|:----|:-------------------|------------:|:--|:----|:--------------------|