Company: IPST
Filing Date: 2025-06-04
Form Type: POS AM
Source: 0001641172-25-013501
Chunk: 211

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-06-04
Form: POS AM
Chunk 211
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 Costs Applied Against IPO Proceeds                                                                                    |     |                              |            |   |     |      |            |   |
| Common Stock Issued in Conjunction with Acquisition of Thinking Tree Spirits                                                               |     |                              |            |   |     |      |            |   |
| Unpaid Property and Equipment Additions                                                                                                    |     | $                            |      7,743 |   |     | $    |          — |   |
| Preferred Stock and Warrants Issued in Exchange for Barrels and Inventory                                                                  |     |                              |            |   |     |      |            |   |
| Preferred Stock and Warrants Issued in Exchange for Factoring Agreement Notes Payable Including Interest and Fees                          |     |                              |            |   |     |      |            |   |
| Preferred Stock Issued in Exchange for Warrants                                                                                            |     |                              |            |   |     |      |            |   |
| Conversion of 2022 and 2023 Convertible Notes to Equity                                                                                    |     |                              |            |   |     |      |            |   |
| 2022 Convertible Notes Warrants reclassified from Liability to Equity                                                                      |     |                              |            |   |     |      |            |   |
| Conversion of Whiskey Notes and Related Warrant Liabilities to Equity                                                                      |     |                              |            |   |     |      |            |   |
| Exercise of Warrants to Purchase Common Stock                                                                                              |     |                              |            |   |     |      |            |   |
| Common Stock Exchanged for Prepaid Warrants (2022 and 2023 Convertible Notes)                                                              |     |                              |            |   |     |      |            |   |
| Common Stock Exchanged for Prepaid Warrants (Whiskey Notes and related Warrant Liabilities)                                                |     |                              |            |   |     |      |            |   |
| Prepaid Warrants Issued in Exchange for Common Stock                                                                                       |     |                              |            |   |     |      |            |   |

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

| 131 |

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

Notes to Condensed Consolidated Financial Statements

(unaudited)</div>

NOTE 1 — DESCRIPTION OF OPERATIONS AND BASIS OF PRESENTATION

Description of operations— Heritage Distilling Holding Company, Inc. (“HDHC” or the