Company: IPST
Filing Date: 2025-12-19
Form Type: S-1/A
Source: 0001213900-25-123872
Chunk: 287

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-12-19
Form: S-1/A
Chunk 287
---
 228,991 |   |

The accompanying notes are an integral part of these condensed consolidated financial statements.

F-3

Heritage Distilling Holding Company, Inc.
Condensed Consolidated Statements of Stockholders’ Equity/(Deficit)
(unaudited)

|                                                                                        |     | Common Stock 
    Number of 
       Shares |   |     | Par   
 Value |     |     |        Preferred 
 Stock – Series A 
        Number of 
           Shares |   |     | Par   
 Value |     |   |     |        Preferred 
 Stock – Series B 
        Number of 
           Shares |   |     | Par   
 Value |     |   |     | Additional 
 Paid-in    
 Capital    |             |   |     | Retained     
 Earnings/    
 (Accumulated 
 Deficit)     |             |   |     | Total         
 Stockholders’ 
 Equity/       
 (Deficit)     |             |
|:---------------------------------------------------------------------------------------|:----|-------------:|:--|:----|:------|----:|:----|-----------------:|:--|:----|:------|----:|:--|:----|-----------------:|:--|:----|:------|----:|:--|:----|:-----------|------------:|:--|:----|:-------------|------------:|:--|:----|:--------------|------------:|
| Beginning Balance December 31,                                                         
 2024                                                                                   |     |      263,680 |   |     | $     |  26 |     |          494,840 |   |     | $     |  49 |   |     |                — |   |     | $     |   — |   |     | $          |  74,925,710 |   |     | $            | (74,134,018 | ) |     | $             |     791,767 |
| PIPE Placement of Prepaid                                                              
 Warrants                                                                               |     |            — |   |     |       |   — |     |                — |   |     |       |   — |   |     |                — |   |     |       |   — |   |     |            | 215,198,048 |   |     |              |           — |   |     |               | 215,198,048 |
| PIPE Advisor Common Stock Compensation                                                 |     |      323,854 |   |