Company: IPST
Filing Date: 2025-06-13
Form Type: S-1
Source: 0001641172-25-015121
Chunk: 212

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-06-13
Form: S-1
Chunk 212
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    452,839 |   |
| Net Income / (Loss)                         
 Per Share, Basic                            |     | $                            |      (0.34 | ) |     | $    |       1.12 |   |
| Weighted Average Common Shares Outstanding, 
 Basic                                       |     |                              |  9,662,201 |   |     |      |    403,329 |   |
| Net Income / (Loss)                         
 Per Share, Diluted (See Note 13)            |     | $                            |      (0.34 | ) |     | $    |       0.13 |   |
| Weighted Average Common Shares Outstanding, 
 Diluted                                     |     |                              |  9,662,201 |   |     |      |  3,473,832 |   |

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

| 129 |

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

Condensed Consolidated Statements of Stockholders’ Equity / (Deficit)

(unaudited)</div>

|                                               |     | Number 
 of     
 Shares 
 Common 
 Stock  
 Number 
 of     
 Shares |           |     | Par   
 Value 
 Par   
 Value |     |     | Number           
 of Shares        
 Preferred        
 Stock - Series A 
 Number           
 of Shares        |         |     | Par   
 Value 
 Par   
 Value |    |     | Number           
 of Shares        
 Preferred        
 Stock - Series B 
 Number           
 of Shares        |         |     | Par   
 Value 
 Par   
 Value |    |     | Additional Paid-in Capital 
 Additional Paid-in Capital |            |   |     | Accumulated Equity 
 / (Deficit)        
 Accumulated Equity 
 / (Deficit)        |             |   |     | Total Stock-holders’ Equity 
 / (Deficit)                 
 Total Stock-holders’ Equity 
 / (Deficit)                 |            |   |
|:----------------------------------------------|:----|:-------|----------:|:----|:------|----:|:----|:-----------------|--------:|:----|:------|---:|:----|:-----------------|--------:|:----|:------|---:|:----|:---------------------------|-----------:|:--|:----|:-------------------|:------------|:--|:----|:----------------------------|-----------:|:--|