Company: IPST
Filing Date: 2025-08-26
Form Type: S-1
Source: 0001213900-25-080839
Chunk: 264

Company: Heritage Distilling Holding Company, Inc.
Filing Date: 2025-08-26
Form: S-1
Chunk 264
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 |     |   |  (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
(unaudited)

| NET SALES                                           |     | For the Three Months Ended 
 June 30,                   
 2025                       |            |   |     | 2024 |            |   |     | For the Six Months Ended 
 June 30,                 
 2025                     |             |   |     | 2024 |            |   |
|:----------------------------------------------------|:----|:---------------------------|-----------:|:--|:----|:-----|-----------:|:--|:----|:-------------------------|------------:|:--|:----|:-----|-----------:|:--|
| Products                                            |     | $                          |  1,060,443 |   |     | $    |  1,444,035 |   |     | $                        |   1,898,498 |   |     | $    |  2,675,858 |   |
| Services                                            |     |                            |    261,379 |   |     |      |    398,280 |   |     |                          |     515,307 |   |     |      |    872,616 |   |
| Total Net Sales                                     |     |                            |  1,321,822 |   |     |      |  1,842,315 |   |     |                          |   2,413,805 |   |     |      |  3,548,474 |   |
| COST OF SALES                                       |     |                            |            |   |     |      |            |   |     |                          |             |   |     |      |            |   |
| Products                                            |     |                            |  1,082,943 |   |     |      |  1,097,898 |   |     |                          |   1,897,152 |   |     |      |  2,311,463 |   |