Company: BLNE
Filing Date: 2025-01-03
Form Type: S-1/A
Source: 0001493152-25-000284
Chunk: 146

Company: Beeline Holdings, Inc.
Filing Date: 2025-01-03
Form: S-1/A
Chunk 146
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, 2023, the Company entered into the DSA with LDI and other creditors. See: Note 16, Stockholders Equity – Debt Satisfaction Agreement.The entire principal and interest on the LDI Note were exchanged for equity issued to the SPV, in which LDI holds a 21% interest.

19.Subsequent Events

During February 2024, LD Investments advanced the Company $ 0.6million. The principal owner of LD Investments is Patrick Kilkenny.

| F-27 |

| Consolidated Balance Sheets as of September 30, 2024 and December 31, 2023                                                
 Consolidated Statements of Operations for the Three and Nine Months Ended September 30, 2024 and 2023                     | Page 
 F-29 
 F-30 |
|:--------------------------------------------------------------------------------------------------------------------------|:-----|
| Consolidated Statements of Stockholders’ Equity (Deficit) for the Three and Nine Months Ended September 30, 2024 and 2023 | F-31 |
| Consolidated Statements of Cash Flows for the Nine Months Ended September 30, 2024 and 2023                               | F-32 |
| Notes to the Consolidated Financial Statements                                                                            | F-33 |

| F-28 |

<div align='center'>Eastside Distilling, Inc. and Subsidiaries

Consolidated Balance Sheets

( Dollars in thousands, except shares and per share amounts)</div>

|                                                                          |     | September  
 30, 2024   |         |   |     | December 
 31, 2023 |         |   |
|:-------------------------------------------------------------------------|:----|:-----------|--------:|:--|:----|:---------|--------:|:--|
|                                                                          |     | -unaudited |         |   |     |          |         |   |
| Assets                                                                   |     |            |         |   |     |          |         |   |
| Current                                                                  
 assets:                                                                  |     |            |         |   |     |          |         |   |
| Cash                                                                     |     | $          |     310 |   |     | $        |     306 |   |
| Trade                                                                    
 receivables, net                                                         |     |            |     105 |   |     |          |     163 |   |
| Inventories                                                              |     |            |   1,793 |   |     |          |   2,686 |   |
| Prepaid