Company: IPST
Filing Date: 2025-08-15
Form Type: 424B3
Source: 0001641172-25-024441
Chunk: 62

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-08-15
Form: 424B3
Chunk 62
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 30, 2025 and 2024, respectively:

| Lease Cost:                         |     | Three Months Ended  June 30, 
 2025                         |         |     | 2024 |         |     | Six Months Ended  June 30, 
 2025                       |         |     | 2024 |         |
|:------------------------------------|:----|:-----------------------------|--------:|:----|:-----|--------:|:----|:---------------------------|--------:|:----|:-----|--------:|
| Amortization of Right-of-Use Assets |     | $                            | 105,070 |     | $    | 113,086 |     | $                          | 200,727 |     | $    | 257,470 |
| Interest on Lease Liabilities       |     |                              | 222,933 |     |      | 242,939 |     |                            | 455,278 |     |      | 467,115 |
| Operating lease cost                |     |                              |  27,983 |     |      |  19,333 |     |                            |  57,627 |     |      |  19,333 |
| Total lease cost(1)                 |     | $                            | 355,986 |     | $    | 375,358 |     | $                          | 713,632 |     | $    | 743,918 |

| (1) | Included                                                                            
 in “Cost of sales”, “Sales and Marketing” and “General and                          
 Administrative “expenses in the accompanying consolidated statements of operations. |

| 35 |

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

Notes to Condensed Consolidated Financial Statements

(unaudited)</div>

NOTE 9 — LEASES (cont.)

The following table presents weighted-average remaining lease terms and weighted-average discount rates for the consolidated operating leases as of June 30, 2025 and 2024, respectively:

|                                                                     |     | June 30, |     |   |     |      |     |   |
|                                                                     |     |     2025 |     |   |     | 2024 |     |   |
| Weighted-average remaining lease term – operating leases (in years) |     |          | 4.8 |   |     |      | 5.8 |   |
| Weighted-average discount rate – operating leases                   |