Company: IPST
Filing Date: 2025-08-15
Form Type: 424B3
Source: 0001641172-25-024441
Chunk: 4

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-08-15
Form: 424B3
Chunk 4
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                            | (7,291,956 | ) |     |      |  8,415,651 |   |     |                                    | (10,325,003 | ) |     |      |  8,868,491 |   |
| Income Taxes                                         |     |                            |     (3,122 | ) |     |      |     (9,150 | ) |     |                                    |      (3,122 | ) |     |      |     (9,150 | ) |
| Net Income / (Loss)                                  |     | $                          | (7,295,078 | ) |     | $    |  8,406,501 |   |     | $                                  | (10,328,125 | ) |     | $    |  8,859,341 |   |
| Net Income / (Loss) Per Share, Basic                 |     | $                          |      (0.77 | ) |     | $    |      19.90 |   |     | $                                  |       (1.16 | ) |     | $    |      20.97 |   |
| Weighted Average Common Shares Outstanding, Basic    |     |                            | 11,000,519 |   |     |      |    421,799 |   |     |                                    |  10,335,057 |   |     |      |    421,799 |   |
| Net Income / (Loss) Per Share, Diluted (See Note 13) |     | $                          |      (0.77 | ) |     | $    |       1.29 |   |     | $                                  |       (1.16 | ) |     | $    |      (2.44 | ) |
| Weighted Average Common Shares Outstanding, Diluted  |     |                            | 11,000,519 |   |     |      |  4,573,063 |   |     |                                    |  10,335,057 |   |     |      |  4,573,063 |   |

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

| 5 |

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

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

|                                                                                        |     | Common Stock 
 Number       
 of Shares    |