Company: IPST
Filing Date: 2025-10-16
Form Type: S-1/A
Source: 0001213900-25-099309
Chunk: 288

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-10-16
Form: S-1/A
Chunk 288
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259 |   |
| Commitments and Contingencies (Note 10)                                                                                                                                                  |     |   |             |   |     |   |              |   |
| Stockholders’ Equity/(Deficit)                                                                                                                                                           |     |   |             |   |     |   |              |   |
| Preferred Stock – par value $0.0001 per share, 5,000,000 shares authorized:                                                                                                              |     |   |             |   |     |   |              |   |
| Series A Convertible, 500,000 shares designated; 210,700 and 494,840 shares issued and outstanding as of June 30, 2025 and December 31, 2024                                             |     |   |          21 |   |     |   |           49 |   |
| Series B Convertible, 850,000 and 0 shares designated; 744,354 and 0 shares issued and outstanding as of June 30, 2025 and December 31, 2024, respectively                               |     |   |          74 |   |     |   |            — |   |
| Common Stock, par value $0.0001 per share; 490,000,000 shares authorized; 12,727,886 and 5,273,611 shares issued and outstanding as of June 30, 2025 and December 31, 2024, respectively |     |   |       1,299 |   |     |   |          556 |   |
| Additional Paid-In-Capital                                                                                                                                                               |     |   |  81,574,150 |   |     |   |   74,925,180 |   |
| Accumulated Deficit                                                                                                                                                                      |     |   | (84,462,143 | ) |     |   |  (74,134,018 | ) |
| Total Stockholders’ Equity/(Deficit)                                                                                                                                                     |     |   |  (2,886,599 | ) |     |   |      791,767 |   |
| Total Liabilities & Stockholders’ Equity/(Deficit)                                                                                                                                       |     | $ |  26,538,101 |   |     | $ |   28,000,026 |   |

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

F-2

Heritage Distilling Holding Company, Inc.
Condensed Consolidated Statement of Operations
(unaud