Company: IPST
Filing Date: 2025-12-19
Form Type: S-1/A
Source: 0001213900-25-123872
Chunk: 286

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-12-19
Form: S-1/A
Chunk 286
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 |     |   |              |   |
| Series A Convertible, 500,000 shares designated; 210,700 and 494,840 shares issued and outstanding as of September 30, 2025 and December 31, 2024, respectively                                           |     |   |            21 |     |   |           49 |   |
| Series B Convertible, 850,000 and 0 shares designated; 15,000 and 0 shares issued and outstanding as of September 30, 2025 and December 31, 2024, respectively                                            |     |   |             2 |     |   |            — |   |
| Common Stock, par value $0.0001 per share; 985,000,000 and 70,000,000 shares authorized; 9,147,795 and 263,680 shares issued and outstanding as of September 30, 2025 and December 31, 2024, respectively |     |   |        18,323 |     |   |          556 |   |
| Additional Paid-In-Capital                                                                                                                                                                                |     |   |   308,612,299 |     |   |   74,925,180 |   |
| Retained Earnings/(Accumulated Deficit)                                                                                                                                                                   |     |   |   111,801,751 |     |   |  (74,134,018 | ) |
| Total Stockholders’ Equity/(Deficit)                                                                                                                                                                      |     |   |   420,432,396 |     |   |      791,767 |   |
| Total Liabilities & Stockholders’ Equity/(Deficit)                                                                                                                                                        |     | $ |   482,778,372 |     | $ |   28,000,026 |   |

The accompanying notes are an integral part of these condensed consolidated financial statements.

F-2

Heritage Distilling Holding Company, Inc.
Condensed Consolidated Statement of Operations
(unaudited)

| REVENUE                                             |     | For the Nine Months Ended 
 September 30,             
 2025                      |             |   |     | 2024 |            |   |
|:----------------------------------------------------|:----|:--------------------------|------------:|:--|:----|:-----|-----------:|:--|
| Products                                            |     | $                         |   2,714,012 |   |     | $    |