Company: IPST
Filing Date: 2025-10-16
Form Type: S-1/A
Source: 0001213900-25-099309
Chunk: 305

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-10-16
Form: S-1/A
Chunk 305
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 the end of each reporting period.

The following table presents revenue disaggregated by sales channel:

|                          |     | 2025 | For the Three Months Ended 
                    June 30 |     | 2024 |           |     | 2024 | For the Six Months Ended 
                 June 30, |     | 2024 |           |
|:-------------------------|:----|:-----|---------------------------:|:----|:-----|----------:|:----|:-----|-------------------------:|:----|:-----|----------:|
| Direct to Consumer       |     | $    |                    602,983 |     | $    |   939,170 |     | $    |                1,171,697 |     | $    | 1,681,613 |
| Wholesale                |     |      |                    457,460 |     |      |   488,703 |     |      |                  726,800 |     |      |   806,860 |
| Third Party              |     |      |                          — |     |      |    16,162 |     |      |                        — |     |      |   187,385 |
| Total Products Net Sales |     |      |                  1,060,443 |     |      | 1,444,035 |     |      |                1,898,497 |     |      | 2,675,858 |
| Services                 |     |      |                    261,379 |     |      |   398,280 |     |      |                  515,307 |     |      |   872,616 |
| Total Net Sales          |     | $    |                  1,321,822 |     | $    | 1,842,315 |     | $    |                2,413,805 |     | $    | 3,548,474 |

F-16 Heritage Distilling Holding Company, Inc.
Notes to Condensed Consolidated Financial Statements
(unaudited) NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont.) Substantially all revenue is recognized from sales of goods or services transferred when contract performance obligations are met. As such, the accompanying condensed consolidated financial statements present financial information in a format which does not further disaggregate revenue, as there are no significant variations in economic factors affecting the nature, amount, timing, and uncertainty of cash flows. Exc