Company: IPST
Filing Date: 2025-12-12
Form Type: S-1/A
Source: 0001213900-25-121277
Chunk: 281

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-12-12
Form: S-1/A
Chunk 281
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 Bujacich Road, Gig Harbor, Washington 98332, or telephoning us at (253) 509 -0008. 165

HERITAGE DISTILLING HOLDING COMPANY, INC.
CONSOLIDATED FINANCIAL STATEMENTS Index to Consolidated Financial Statements

| Unaudited Interim Condensed Consolidated Financial Statements for the Nine Month Periods ended September 30, 2025 and 2024 
 Condensed Consolidated Balance Sheets as of September 30, 2025  and December 31, 2024                                      |     | Page 
 F-2  |
|:---------------------------------------------------------------------------------------------------------------------------|:----|:-----|
| Condensed Consolidated Statements of Operations for the Nine Months ended September 30, 2025 and 2024                      |     | F-3  |
| Condensed Consolidated Statements of Stockholders’ Equity/(Deficit) for the Nine Months ended September 30, 2025 and 2024  |     | F-4  |
| Condensed Consolidated Statements of Cash Flows for the Nine Months ended September 30, 2025 and 2024                      |     | F-6  |
| Notes to Unaudited Condensed Consolidated Financial Statements                                                             |     | F-8  |

| Audited Consolidated Financial Statements for the years ended December 31, 2024 and 2023                   |     |      |
|:-----------------------------------------------------------------------------------------------------------|:----|:-----|
| Report of Independent Registered Public Accounting Firm (PCAOB ID 688)                                     |     | F-54 |
| Consolidated Balance Sheets as of December 31, 2024 and 2023                                               |     | F-55 |
| Consolidated Statements of Operations for the Years Ended December 31, 2024 and 2023                       |     | F-57 |
| Consolidated Statements of Changes in Stockholders’ Deficit for the Years Ended December 31, 2024 and 2023 |     | F-58 |
| Consolidated Statements of Cash Flows for the Years Ended December 31, 2024 and 2023                       |     | F-60 |
| Notes to Consolidated Financial Statements                                                                 |     | F-62 |

F-1

Heritage Distilling Holding Company, Inc.
Condensed Consolidated Balance Sheets
(unaudited)

|                                                                                                                                                                                                           |     |   | September 30, 
          2025 |     |   | December