Company: BLNE
Filing Date: 2025-01-17
Form Type: PRE 14A
Source: 0001493152-25-002779
Chunk: 139

Company: Beeline Holdings, Inc.
Filing Date: 2025-01-17
Form: PRE 14A
Chunk 139
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     |      |        |   |
| Stock                                      
 compensation                               |     |      |    246 |   |     |      |    325 |   |
| Loss                                       
 on debt to equity conversion               |     |      |  1,321 |   |     |      |      - |   |

| F-17 |

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

Notes to Consolidated Financial Statements

December 31, 2023</div>

6.Inventories

Inventories consisted of the following as of December 31:

<div align='center'>Schedule of Inventories</div>

|             | (Dollars      
 in thousands) |   |  2023 |     |   |  2022 |
|:------------|:--------------|:--|------:|:----|:--|------:|
| Raw         
 materials   |               | $ | 1,740 |     | $ | 2,170 |
| Finished    
 goods       |               |   |   946 |     |   | 1,281 |
| Total       
 inventories |               | $ | 2,686 |     | $ | 3,451 |

7.Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consisted of the following as of December 31:

Schedule of Prepaid Expenses and Current Assets

|                                           | (Dollars      
 in thousands) |   | 2023 |     |   | 2022 |
|:------------------------------------------|:--------------|:--|-----:|:----|:--|-----:|
| Prepayment                                
 of fixed assets                           |               | $ |    - |     | $ |   17 |
| Prepayment                                
 of inventory                              |               |   |   52 |     |   |   52 |
| Other                                     |               |   |   62 |     |   |  108 |
| Total                                     
 prepaid expenses and other current assets |               | $ |  114 |     | $ |  177 |

8.Property and Equipment

Property and equipment consisted of the following as of December 31:

Schedule of Property and Equipment

|                             | (Dollars      
 in thousands) |   |   2023 |   |     |   |   2022 |   |       |
|:----------------------------|:--------------|:--|-------:|:--|