Company: IPST
Filing Date: 2025-06-04
Form Type: POS AM
Source: 0001641172-25-013501
Chunk: 278

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-06-04
Form: POS AM
Chunk 278
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45 | ) |
| Weighted Average Common Shares Outstanding, Basic    |     |                                  |   1,281,339 |   |     |      |     381,543 |   |
| Net Income / (Loss) Per Share, Diluted (See Note 16) |     | $                                |       (1.97 | ) |     | $    |      (96.45 | ) |
| Net Income / (Loss) Per Share, Diluted (See Note 13) |     | $                                |       (1.97 | ) |     | $    |      (96.45 | ) |
| Weighted Average Common Shares Outstanding, Diluted  |     |                                  |   7,077,759 |   |     |      |     381,543 |   |

<div align='center'>The accompanying notes are an integral part of these consolidated financial statements.</div>

| 163 |

<div align='center'>Heritage Distilling Holding Company, Inc.

Consolidated Statements of Stockholders’ Equity / (Deficit)</div>

|                                                                                             |     | Number of Shares 
 Common Stock     
 Number of Shares |            |   |     | Par Value 
 Par Value |      |   |     | Number of Shares  
 Preferred Stock - 
 Series A          
 Number of Shares  |         |     | Par Value 
 Par Value |    |     | Paid-in    
 Capital    
 Additional 
 Paid-in    
 Capital    |            |   |     | Equity / (Deficit) 
 Accumulated        
 Equity / (Deficit) |             |   |     | Equity / (Deficit)  
 Total Stockholders’ 
 Equity / (Deficit)  |             |   |
|:--------------------------------------------------------------------------------------------|:----|:-----------------|-----------:|:--|:----|:----------|-----:|:--|:----|:------------------|--------:|:----|:----------|---:|:----|:-----------|-----------:|:--|:----|:-------------------|------------:|:--|:----|:--------------------|------------:|:--|
| Beginning Balance December 31, 2023                                                         |     |                  |    381,484 |   |     | $         |   67 |   |     |                   |       — |     | $         |  — |     | $          | 31,421,953 |   |     | $                  | (74,