Company: BLNE
Filing Date: 2025-01-08
Form Type: S-1/A
Source: 0001493152-25-001415
Chunk: 151

Company: Beeline Holdings, Inc.
Filing Date: 2025-01-08
Form: S-1/A
Chunk 151
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 amounts included in measurement of lease liabilities              |     | $    |    234 |   |     | $    |    254 |   |
| Supplemental                                                               
 Disclosure of Non-Cash Financing Activity                                  |     |      |        |   |     |      |        |   |
| Dividends                                                                  
 issued                                                                     |     | $    |    150 |   |     | $    |      - |   |
| Warrants                                                                   
 issued in relation to debt issuance                                        |     | $    |    329 |   |     | $    |      - |   |
| Debt                                                                       
 exchanged for equity                                                       |     | $    |      - |   |     | $    |  6,510 |   |
| Accrued                                                                    
 interest rolled into notes payable                                         |     | $    |      - |   |     | $    |    241 |   |

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

| F-32 |

<div align='center'>Eastside Distilling, Inc. and Subsidiaries

Notes to Consolidated Financial Statements

September 30, 2024

(Unaudited)</div>

1. Description of Business

Eastside Distilling (the “Company” or “Eastside Distilling”) was incorporated under the laws of Nevada in 2004 under the name of Eurocan Holdings, Ltd. In December 2014, the Company changed its corporate name to Eastside Distilling, Inc. to reflect the acquisition of Eastside Distilling, LLC. On September 4, 2024, the Company entered into an Agreement and Plan of Merger and Reorganization (the “Merger Agreement”) with East Acquisition Sub Inc. (“Merger Sub”) and Beeline Financial Holdings, Inc. (“Beeline”). The Merger closed on October 7, 2024. Beeline is a mortgage technology company that operates an end-to-end, all-digital, AI-enhanced platform for homeowners and property investors. The Company currently employs 88 people in the United States, including Beeline’s employees and excluding Craft Canning + Printing (“Craft C+P”) employees.

On September 4, 2024, the Company and its subsidiary, Craft C+P, entered into a Debt Exchange Agreement (the “Debt Agreement”), which closed on October 7, 2024, resulting in the assignment by the Company of 720 barrels of