Company: IPST
Filing Date: 2025-06-23
Form Type: 424B3
Source: 0001641172-25-015954
Chunk: 276

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-06-23
Form: 424B3
Chunk 276
---
 Issued in Exchange for Warrants                                                                                                                             |     | $                                        |           9 |   |     | $    |           — |   |
| Conversion of 2022 and 2023 Convertible Notes to Equity                                                                                                                     |     | $                                        |  15,278,168 |   |     | $    |           — |   |
| 2022 Convertible Notes Warrants reclassified from Liability to Equity                                                                                                       |     | $                                        |   1,873,000 |   |     | $    |           — |   |
| Conversion of Whiskey Notes and Related Warrant Liabilities to Equity                                                                                                       |     | $                                        |  11,784,068 |   |     | $    |           — |   |
| Conversion of Convertible Notes                                                                                                                                             |     | $                                        |  11,784,068 |   |     | $    |           — |   |
| Exercise of Warrants to Purchase Common Stock                                                                                                                               |     | $                                        |          32 |   |     | $    |           — |   |
| Common Stock Exchanged for Prepaid Warrants (2022 and 2023 Convertible Notes)                                                                                               |     | $                                        |         193 |   |     | $    |           — |   |
| Common Stock Exchanged for Prepaid Warrants (Whiskey Notes and related Warrant Liabilities)                                                                                 |     | $                                        |         197 |   |     | $    |           — |   |
| Common Stock Exchanged for Prepaid Warrants                                                                                                                                 |     | $                                        |         197 |   |     | $    |           — |   |
| Prepaid Warrants Issued in Exchange for Common Stock                                                                                                                        |     | $                                        |           3 |   |     | $    |           — |   |

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

| F-38 |

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

Notes to Consolidated Financial Statements</div>

NOTE 1 — DESCRIPTION OF OPERATIONS AND BASIS OF PRESENTATION

Description of operations— Heritage Distilling Holding Company, Inc. (“HDHC” or the “Company”) is a Delaware corporation, for the purpose of investing in, managing, and/or operating businesses that are engaged in the production, sale, or distribution of alcoholic beverages. The Company is headquartered in Gig Harbor, Washington and has