Company: BLNE
Filing Date: 2025-01-03
Form Type: S-1/A
Source: 0001493152-25-000284
Chunk: 117

Company: Beeline Holdings, Inc.
Filing Date: 2025-01-03
Form: S-1/A
Chunk 117
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 |  (2,749 | ) |
| Net                                        
 income (loss)                              |     |                     | (7,535 | ) |     |                                       | (10,899 | ) |     |       | (18,434 | ) |
| Preferred                                  
 stock dividends                            |     |                     |   (150 | ) |     |                                       |       - |   |     |       |    (150 | ) |
| Net                                        
 income (loss)                              |     | $                   | (7,685 | ) |     | $                                     | (10,899 | ) |     | $     | (18,584 | ) |
| Net                                        
 loss attributable to common shareholders   |     |                     |        |   |     |                                       |         |   |     | $     | (18,407 | ) |
| Net                                        
 loss attributable to minority shareholders |     |                     |        |   |     |                                       |         |   |     | $     |    (177 | ) |

| F-5 |

| Report of Independent Registered Public Accounting Firm (PCAOB ID No. 2738)                              
 Consolidated Balance Sheets as of December 31, 2023 and 2022                                             
 Consolidated Statements of Operations for the Years Ended December 31, 2023 and 2022                     | Page 
 F-7  
 F-8  
 F-9  |
|:---------------------------------------------------------------------------------------------------------|:-----|
| Consolidated Statements of Stockholders’ Equity (Deficit) for the Years Ended December 31, 2023 and 2022 | F-10 |
| Consolidated Statements of Cash Flows for the Years Ended December 31, 2023 and 2022                     | F-11 |
| Notes to Consolidated Financial Statements                                                               | F-12 |

| F-6 |

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

To the Board of Directors and

Stockholders of Eastside Distilling, Inc.

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheets of Eastside Distilling, Inc. (the Company) as of December 31, 2023 and 2022, and the related consolidated statements of operations, stockholders’ equity (deficit), and cash flows for each of the years in the two-year period ended December 31, 2023, and the related consolidated notes (collectively referred to as the financial statements). In our opinion,