Company: IPST
Filing Date: 2025-05-07
Form Type: POS AM
Source: 0001641172-25-009076
Chunk: 197

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-05-07
Form: POS AM
Chunk 197
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 and schedules. Statements in this prospectus about the contents of any contract, agreement or other document is not necessarily complete and, in each instance, we refer you to the copy of such contract, agreement or document filed as an exhibit to the registration statement, with each such statement being qualified in all respects by reference to the document to which it refers. You may inspect the registration statement and its exhibits and schedules and other information on SEC’s website at www.sec.gov.

We also maintain a website at www.heritagedistilling.com, at which you may access our SEC filings free of charge as soon as reasonably practicable after they are electronically filed with, or furnished to, the SEC. The information contained in, or that can be accessed through, our website is not incorporated by reference in, and is not part of, this prospectus. You may also request a copy of these filings, at no cost, by writing to us at 9668 Bujacich Road, Gig Harbor, Washington 98332, or telephoning us at (253) 509-0008.

| 116 |

<div align='center'>HERITAGE DISTILLING HOLDING COMPANY, INC.

CONSOLIDATED FINANCIAL STATEMENTS

Index to Consolidated Financial Statements</div>

| Audited                                                                                                    
 Consolidated Financial Statements for the years ended December 31, 2024 and 2023                           | Page |
|:-----------------------------------------------------------------------------------------------------------|:-----|
| Report of Independent Registered Public Accounting Firm (PCAOB ID 688)                                     | F-2  |
| Consolidated Balance Sheets as of December 31, 2024 and 2023                                               | F-3  |
| Consolidated Statements of Operations for the Years Ended December 31, 2024 and 2023                       | F-4  |
| Consolidated Statements of Changes in Stockholders’ Deficit for the Years Ended December 31, 2024 and 2023 | F-5  |
| Consolidated Statements of Cash Flows for the Years Ended December 31, 2024 and 2023                       | F-6  |
| Notes to Consolidated Financial Statements                                                                 | F-7  |

| F-1 |

<div align='center'>REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

To the Stockholders and Board of Directors of

Heritage Distilling Holding Company, Inc.

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheets of Heritage Distilling