Company: IPST
Filing Date: 2025-10-16
Form Type: S-1/A
Source: 0001213900-25-099309
Chunk: 358

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-10-16
Form: S-1/A
Chunk 358
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ified Warrants                   |     |                            — |     |   908,334 |
| Legacy Warrants                                 |     |                    3,439,953 |     |         — |
| Warrants issued with Preferred Stock (Series B) |     |                      852,399 |     |         — |
| Convertible Notes                               |     |                            — |     | 3,072,906 |
| Preferred Stock (Series A)                      |     |                      805,288 |     |   486,097 |
| Preferred Stock (Series B)                      |     |                   20,737,012 |     |         — |
| Total                                           |     |                   28,779,665 |     | 4,865,239 |

NOTE 14 — SUBSEQUENT EVENTS For its condensed consolidated financial statements as of June 30, 2025 and for the period then ended, the Company evaluated subsequent events through the date on which those condensed consolidated financial statements were issued. Other than the items noted below and in Note 10, there were no subsequent events identified for disclosure as of the date the condensed consolidated financial statements were available to be issued. Correction for Missed Warrants. —Subsequent to the closing of the August15, 2025 PIPE offering, and after consultation with Roth Capital Partners, LLC we provided warrants to Roth to purchase up to 12,160shares of our common stock with an exercise price of $ 13.16per share. These warrants were due to be issued to Roth based on a representation agreement in place related to the 2022 Convertible Notes in which we owed Roth warrants equal to 8% of the amount of cash and warrant proceeds they helped us raise (see more info related to the 2022 Convertible Notes herein). The calculation was derived by dividing the amount owed ($ 160,000) by the anticipated exercise price at the time ($ 7.50per share), and then adjusting for the .57 -for-1reverse stock split approved by the Board and stockholders in May 2024. Private Placement of Common Stock (Private Investment in Public Equity) —On August 15, 2025, the Company closed on a private placement to institutional and accredited investors and sold pre -fundedwarrants (the “Pre -FundedWarrants”) to purchase an aggregate of 370,378,890shares of common stock at a purchase price of $ 0.6042per Pre -FundedWarrant, for an