Company: IPST
Filing Date: 2025-12-19
Form Type: S-1/A
Source: 0001213900-25-123872
Chunk: 288

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-12-19
Form: S-1/A
Chunk 288
---
 |     125,000 |
| Effect of Reverse Split, Fractional Shares and Rounding                                |     |         (161 | ) |     |       |   — |     |                — |   |     |       |   — |   |     |                — |   |     |       |   — |   |     |            |           — |   |     |              |           — |   |     |               |           — |
| Net Income/(Loss)                                                                      |     |            — |   |     |       |   — |     |                — |   |     |       |   — |   |     |                — |   |     |       |   — |   |     |            |           — |   |     |              | 185,935,769 |   |     |               | 185,935,769 |
| Ending Balance September 30, 2025                                                      |     |    9,147,795 |   |     | $     | 915 |     |          210,700 |   |     | $     |  21 |   |     |           15,000 |   |     | $     |   2 |   |     | $          | 308,629,707 |   |     | $            | 111,801,751 |   |     | $             | 420,432,396 |

F-4

Heritage Distilling Holding Company, Inc.
Condensed Consolidated Statements of Stockholders’ Equity/(Deficit) — (Continued)
(unaudited)

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