Company: IPST
Filing Date: 2025-10-16
Form Type: S-1/A
Source: 0001213900-25-099309
Chunk: 169

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-10-16
Form: S-1/A
Chunk 169
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     |          |  29,424,700 |   |     |                    |  27,208,259 |   |     |   |  69,690,688 |   |
| Additional Paid-In-Capital                              |     |           | 374,495,253 |   |     |          |  81,574,150 |   |     |                    |  74,925,180 |   |     |   |  31,421,953 |   |
| Accumulated Deficit                                     |     |           | (27,061,352 | ) |     |          | (84,462,143 | ) |     |                    | (74,134,018 | ) |     |   | (74,844,476 | ) |
| Total stockholders’ equity/(deficit)                    |     |           | 347,435,322 |   |     |          |  (2,886,599 | ) |     |                    |     791,767 |   |     |   | (43,422,456 | ) |

____________ (1)Pro forma operating data presented above includes: (i)$2,610,627 gain on settlement with our secured note payable holder (Silverview), offset by $1,016,688 of settlement fees and expenses and additional accrued interest through August 7, 2025; (ii)gain on settlement of outstanding liabilities for $1,124,889 less than recorded value (of which $282,037 was recorded to paid in capital on our balance sheet as it related to capitalized offering costs, and the remaining $842,852 was recorded on our statement of operations as a gain on settlement) See (2) below, and also (2)(ii) below for additional details; (iii)$14,271,353 representing gain from the August 18, 2025 purchase of $35,271,353 of $IP tokens for $21,000,000 in cash subsequent to the offering of Pre-Funded Warrants at a price per $IP token of $3.40 compared to the market price of $5.7106 per $IP token (as part of our agreement to use at least $80.0 million of net proceeds of the offering of Pre-Funded Warrants to purchase $IP tokens from Story Foundation at a price per $IP token of $3.40). The balance of the net proceeds will be used to purchase or otherwise acquire $IP