Company: IPST
Filing Date: 2025-06-04
Form Type: POS AM
Source: 0001641172-25-013501
Chunk: 253

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-06-04
Form: POS AM
Chunk 253
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 the 2024 Plan.

The 2024 Plan allows for the grant of incentive stock options (“ISOs”), nonqualified stock options (“NQSOs”), stock appreciation rights (“SARs”), restricted stock, RSU awards, performance shares, and performance units to eligible participants for ten ( 10) years (until November 2034).

The 2019 Plan allows for the grant of incentive stock options (“ISOs”), nonqualified stock options (“NQSOs”), stock appreciation rights (“SARs”), restricted stock, RSU awards, performance shares, and performance units to eligible participants for ten ( 10) years (until April 2029). The cost of awards under the 2019 Plan generally is based on the fair value of the award on its grant date. The maximum number of shares that may be utilized for awards under the 2019 Plan as of March 31, 2025 is 256,600.

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Heritage Distilling Holding Company, Inc.

Notes to Condensed Consolidated Financial Statements

(unaudited)

NOTE 7 — STOCKHOLDERS’ EQUITY / (DEFICIT) (cont.)

The following sets forth the outstanding ISOs and related activity for the three months ended March 31, 2025:

SCHEDULE OF OUTSTANDING ISOS AND RELATED ACTIVITY

| Options Outstanding                  |     | Number    
 of Shares |       |     | Weighted- Average Exercise 
 Price Per                  
 Share                      |        |     | Weighted- Average Remaining Contractual Term 
 (in years)                                   |      |     | Aggregate Intrinsic 
 Value               |      |
|:-------------------------------------|:----|:----------|------:|:----|:---------------------------|-------:|:----|:---------------------------------------------|-----:|:----|:--------------------|-----:|
| Outstanding at December 31,          
 2024                                 |     |           | 6,011 |     | $                          | 157.89 |     |                                              | 0.86 |     | $                   | 0.00 |
| Exercisable at December 31, 2024     |     |           | 6,011 |     | $                          | 157.89 |     |                                              | 0.86 |     | $                   | 0.00 |
| Forfeited                            |     |           |     0 |     | $                          | 157.89 |     |                                              |